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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N321033: The tariff classification of seasonings from Canada
HTS: 2103.90.8000, 6.4%, "Mixed condiments and mixed seasonings … other … other ... mixed condiments and mixed seasonings … other." |
Item: A dry mixture of seasonings intended for human consumption as either ingredients of recipes or for use as condiments with food |
Reason: N/A |
Ruling Date: Sept. 9, 2021 |
N321361: The tariff classification of a “Bestie Bracelets” from China
HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
Item: A polyester plush stuffed animal, (lama, dinosaur, panda, unicorn) that is permanently attached to a polyester covered steel slap bracelet. The bracelet wraps itself around the wrist, or another similarly sized object, when struck (“slapped”) against the wrist/object. There are two identical bracelets per retail package designed to be shared between two friends. The item measures approximately 4" long by 2.5" at its thickest point. The “Bestie Bracelets” are principally designed for the amusement of children 3 years of age and older. |
Reason: The “Bestie Bracelets” are prima facie classifiable under two headings, both as an article of imitation jewelry in Chapter 71 and as a toy in Chapter 95. By application of GRI 3(c), the goods shall be classified in the heading that occurs last in numerical order, which is in Chapter 95. |
Ruling Date: Sept. 10, 2021 |
N321325: The tariff classification and country of origin for three insulated cooler bags; 19 CFR 102.21 (c)(2); tariff shift
HTS: 4202.92.0807, 7%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles." |
Origin: Vietnam |
Item: Cooler bags composed of 56-60% polyester textile material and 40-44% polyvinyl butyral (PVB). All raw materials are sourced from China, but all cutting, sewing, and assembly are performed in Vietnam. |
Reason: The majority of the outer surface of each article is composed of the textile material. As such, the essential character of each bag is imparted by the textile. The cooler bags provide storage, protection, portability, and organization to beverages during travel. They are also designed to maintain the temperature of the beverages. The relevant textile tariff shift rule provides for a change to subheading 4202.92.04 through 4202.92.08 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession. The insulated cooler bags are assembled in Vietnam from at least two components. |
Ruling Date: Sept. 10, 2021 |
N321275: The tariff classification of automotive wiring harnesses from Mexico
HTS: (1) 9025.19.8085, free, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Other: Other.” (2) 8544.30.0000, 5%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships.” |
Item: (1) An automotive wiring harness with a thermistor, meant to transmit oil temperature and transmission fluid temperatures signals to the Engine Control Unit (“ECU”) and to transmit electrical signals to pressure switches (solenoids). (2) An automotive wiring harness for a driver monitoring system. The harness is used within a vehicle in order to send both electrical and video signals between a camera and the driver monitoring system. Neither the electrical nor the video signals are altered in any way within the subject harness. |
Reason: (1) The thermistor sends back an electrical current which is very closely proportional to the temperature of the fluid temperatures. Therefore, the device has the essential character of a thermometer of heading 9025. |
Ruling Date: Sept. 10, 2021 |
N321269: The tariff classification of women’s knit pants from China
HTS: 6104.62.2006, 14.9%, "Women’s or girls’ trousers, breeches and shorts, knitted or crocheted, of cotton, other, trousers and breeches, women’s, containing 5 percent or more by weight of elastomeric yarn or rubber thread." Secondary classification: 9903.88.15, 7.5%. |
Item: A pair of women’s pants constructed from 95 percent cotton, 5 percent elastane, knit fabric. The pull-on pants feature a fabric covered elasticized waistband, two faux front pockets, a faux front fly, two rear patch pockets, and unfinished leg openings. |
Reason: N/A |
Ruling Date: Sept. 10, 2021 |
N321262: The tariff classification of a men’s scrub top from Vietnam
HTS: 6211.33.9040, 16%, Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Shirts excluded from heading 6205." |
Item: A men’s scrub top constructed from 73% polyester, 22% rayon, and 5% spandex woven fabric. It features a V-neck, a welt pocket with a snap closure on the left chest, short, hemmed sleeves, and a straight, hemmed bottom with a slit at each side seam. |
Reason: N/A |
Ruling Date: Sept. 10, 2021 |
N321252: The tariff classification of the “Fomalanche Machine” from China
HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age." |
Item: A battery-operated foam making device. Six foam concentrate pouches (6.76 fl oz each) are supplied with the item and when mixed with water in the device, the “Fomalanche Machine” will dispense foam for children to play with. The device consists of a 16W DC motor and pump requiring 6 “D” batteries. The “Fomalanche Machine” is principally designed for the amusement of children 5 years of age and older. |
Reason: The size, construction, and marketing of the item indicates that it is not designed for professional use but in a limited capacity as a toy for the amusement of children. In addition, Section XVI Note 1(p) excludes articles of chapter 95. Therefore, classification in heading 8424 is excluded from consideration. |
Ruling Date: Sept. 10, 2021 |