Recent CBP NY Rulings
The following are short summaries of recent CBP “NY” rulings issued by the agency's National Commodity Specialist Division in New York:
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N321008: The tariff classification of a Mini Paint Set from China
| HTS: 3213.10.0000, 6.5%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." Secondary classification: 9903.88.03, 25%. |
| Item: A "Mini Paint Set" consisting of one acrylic suncatcher, six paints, and one paint brush. This product’s intended activity is to paint the suncatcher before hanging it. The packaging is labeled for ages 4 (four) and above. |
| Reason: The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets). |
| Ruling Date: Sept. 7, 2021 |
N321014: Country of origin and Section 301 trade remedy determination for pillows
| HTS: 9404.90.2000, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” |
| Origin: Taiwan |
| Item: Two decorative pillows. 100% Polyester (195 gsm) is woven and dyed in Taiwan. The fabric is not impregnated, coated, covered or laminated. Fabric is sent from Taiwan to China on rolls where it is cut, sewn into pillow shells and zippers are affixed. Pillow shells are filled with 100% Polyester fiberfill in China and zipped shut prior to export to the United States. |
| Reason: The pillows are made from 100% Polyester fabric that was formed in a single country, Taiwan. Per the 19 CFR 102 tariff shift requirement for textile and apparel products, as the fabric comprising the pillows is formed in a single country, the origin of the pillow is conferred by the origin fabric, which in this case is Taiwan. |
| Ruling Date: Sept. 7, 2021 |
N321031: The tariff classification of a glove from China
| HTS: 6116.10.4820, 18.6%, "Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Cut and sewn from pre-existing machine knit fabric that is impregnated, coated or covered with plastics or rubber: Other: Other: Subject to man-made fiber restraints." Secondary classification: 9903.88.15, 7.5%. |
| Item: A glove with a palm side, back side and lower fingers constructed of a polyurethane coated knit fabric composed of 60% polyester, 40% polyurethane plastic. The upper fingers are composed of plastic and designed to look like claws. The glove also features a hook and loop closure at the wrist, elastic loops at the fingers and metal decorations. |
| Reason: The essential character of the glove is imparted by the coated knit fabric of the palm, back and lower fingers. |
| Ruling Date: Sept. 7, 2021 |
N321226: Classification of a chalkboard and whiteboard easel made in China
| HTS: 9403.60.8081, free, "Other furniture and parts thereof: Other wooden furniture: Other: Other." |
| Item: A wooden easel with a chalkboard on one side and a whiteboard on the other. The easel frame is pine, and the boards and tray are MDF. In its imported condition, no chalk, erasers, markers, or other accessories are included. |
| Reason: The subject article is moveable, floor-standing, utilitarian, equips a dwelling and otherwise meets this definition of furniture. Chapter 96 note 1(k) excludes articles of Chapter 94. |
| Ruling Date: Sept. 7, 2021 |
N321300: The country of origin of vanillin
| Origin: China |
| Item: Vanillin, made out of Natural Eugenol using a process unit in China. This material is shipped to France for the last treatments which include melting to strip heavy and light impurities which will be purged out of the process as tars, and refining the vanillin from liquid crude grade to a food grade vanillin of higher purity. |
| Reason: The chemical substance exported from China already possessed the essence of the vanillin at the time it was exported from China. The processing in France although providing a cleaner and purer product does not effect a substantial change to the chemical substances which provides the basis for the finished product. |
| Ruling Date: Sept. 7, 2021 |
N321371: Classification of an aluminum vanity with sink made in China
| HTS: 9403.20.0050, 25%, "Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: A composite good consisting of an aluminum vanity cabinet and a vitreous ceramic sink with pre-drilled faucet and drain holes. |
| Reason: The essential character of the subject article is imparted by the aluminum cabinet. |
| Ruling Date: Sept. 7, 2021 |
N321107: The tariff classification of a decorative birdhouse from China
| HTS: 4420.10.0000, 3.2%, “Statuettes and other ornaments, of wood.” |
| Item: A birdhouse is constructed of medium density fiberboard (MDF). It measures approximately 7” wide x 5.5” long x 8” high. It features a peaked roof, front hole, bamboo perch, and a jute cord that is ornamented with wooden beads, for hanging. It is marketed solely as a decoration and that it would be impractical to serve as an actual birdhouse because there is no way to open and clean out the inside compartment. |
| Reason: Note 3 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” |
| Ruling Date: Sept. 3, 2021 |
N320917: The tariff classification of wine preservation systems
| HTS: Classified separately, in headings 3923, 3926, 6307, 8205 and 8481. |
| Item: Four Coravin wine preservation systems: the Model Three SL, the Model Three Plus, the Model Pivot and the Model Pivot Plus. The Model Three SL consists of a Coravin Model Three device, a needle clearing tool, a bottle bag, and a screw cap in some instances. The Model Three Plus consists of a Coravin Model Three device, an aerator, two screw caps, a needle clearing tool, and a bottle bag. The Model Pivot consists of a Coravin Pivot device, two pivot stoppers and a bottle bag. The Model Pivot Plus consists of a Coravin Pivot device, a pivot aerator, two pivot stoppers and a bottle bag. Upon importation, the systems will be repackaged with gas argon capsules. |
| Reason: In this instance, the items packaged together do not represent a set, in accordance with Explanatory Note X. Upon importation, the systems will be repackaged to include the gas argon capsules. The missing argon capsules render the merchandise unsuitable for retail sale at the time of importation. Accordingly, the items in each wine preservation system will be separately classified. |
| Ruling Date: Sept. 2, 2021 |