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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N321610: The tariff classification of a costume from China, Hong Kong and Vietnam
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child size queen dress consisting of an overdress, dress, pendant and crown. The flimsy man-made textile overdress features a full front opening and bottom hem finished with large, visible, loose overlock stitching with only two small hook and loop tabs for closure. The single ply faux fur collar has raw, unfinished edges and the back waist features an exposed elastic strip stitched on by a single line of long loose straight stitching. |
| Reason: The flimsy man-made textile overdress imparts the essential character of the set. |
| Ruling Date: Sept. 30, 2021 |
N321735: The tariff classification of small magnetic storage bins from China
| HTS: 3926.10.0000, 5.3%, “Office or school supplies,” of plastic." |
| Item: Small, open, plastic bins with a magnet on the back for adhering to a dry erase whiteboard or other metal surface. Each retail package includes four brightly colored bins. The bins measure approximately 2” square by 3.75” high. The packaging shows the bins holding markers, post-it notes, scissors, and glue and has the wording “organize your marker space” and “use on a whiteboard or table.” |
| Reason: The principal use will be to hold office or school supplies, perhaps adhered to a dry erase board, metal filing cabinet or metal surface in an office cubicle, or resting on a desk. |
| Ruling Date: Sept. 30, 2021 |
N321749: The tariff classification of a decorative candle lantern from China
| HTS: 4602.11.4500, 6.6%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of bamboo: Other: Other.” |
| Item: A lantern with a tapered neck and oval body that houses a glass candleholder (candle not included). The lantern is constructed of an open, iron wire frame that holds in place regularly-spaced vertical pieces of bamboo. The exterior of each piece of bamboo is rounded like a rod, while the side that faces the interior of the lantern is flattened. |
| Reason: Heading 9405 for light fixtures does not apply, as this lantern utilizes light purely for decorative effect, and any lighting of the surrounding area is merely incidental to its use as a decorative object. Chapter 94, Note 1(l), excludes decorations from heading 9405. The essential character of the lantern is imparted by the bamboo elements. The bamboo makes up much of the cage for the lantern and provides the main visual appeal. The bamboo also heavily predominates by value and weight over the metal and glass portions of the lantern. The bamboo flattened rods meet the definition of plaiting materials in chapter 46. However, they are not considered “wickerwork” for tariff purposes, as the partial rods making up the lantern are flat on one side rather than having a round cross-section. |
| Ruling Date: Sept. 30, 2021 |
N321412: The tariff classification of footwear from China
| HTS: (1) 6402.99.2760, 3%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other: sandals and similar footwear of plastics, produced in one piece by molding: for women." (2) 6402.99.3165, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women." |
| Item: (1) an open-toe/open-heel slide sandal. The sandal does not cover the ankle. It is made of rubber/plastic that has been molded in one-piece. The upper consists of two long wide straps originating on the medial side, and two short wide straps originating on the lateral side. The long straps are secured to the short straps on the lateral side with plastic buckle closures. (2) An open toe/open heel woman’s sandal that does not cover the ankle. The upper consists of a large molded rubber/plastics strap that originates from the outer sole portion on the medial side of the foot. It extends over the center of the foot to a thong that originates from the outer sole unit. A separate plastic rivet joins the thong and upper strap. The upper strap is secured to the lateral side with a plastic buckle. |
| Reason: (1) It has been Customs' practice to allow one-piece molded footwear to have buckle closures. (2) The footwear has a separate plastic piece that joins a strap to the thong, and so is not considered one piece molded. |
| Ruling Date: Sept. 29, 2021 |
N321427: The tariff classification of Quetiapine Extended-Release (ER) Tablets in dosage form, from India
| HTS: 3004.90.9235, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Item: Quetiapine, imported in 50 mg, 150 mg, 200 mg, 300 mg and 400 mg extended release tablets, a medicinal preparation containing Quetiapine Fumarate (CAS No. 111974-72-2), dibenzothiazepine derivative, as the active ingredient. It is indicated for the treatment of schizophrenia, acute manic or depressive episodes associated with bi-polar disorder, and major depressive disorder (MDD). |
| Reason: N/A |
| Ruling Date: Sept. 29, 2021 |
N321574: The tariff classification of cellulose fiber-cement flooring from China
| HTS: 6811.82.0000, free, “Articles of asbestos-cement, of cellulose fiber-cement or the like: Not containing asbestos: Other sheets, panels, tiles and similar articles.” |
| Item: Quartz Core Flooring measuring approximately 1210 millimeters long by 193 millimeters wide by 6.5 millimeters, 8 millimeters, or 10 millimeters in thickness. The core layer, which measures 6.2 millimeters, 7.8 millimeters, or 9.8 millimeters thick depending on the overall depth of the board, is faced with .15-millimeter-thick urethane-coated wood grain paper, and is backed with a .15-millimeter-thick foam layer. The core layer consists of Portland cement with smaller amounts of slaked lime, quartz sand, and paper fiber. These components are evenly mixed throughout the body of the core, and that the purpose of the paper fiber is to strengthen the cement. The Quartz Core Flooring is designed to be used as flooring in kitchens, bathrooms, and basements. |
| Reason: The cellulose fiber-cement component provides the essential character of the Quartz Core Flooring. |
| Ruling Date: Sept. 29, 2021 |
N321588: The tariff classification of a plastic pouch and paper insert card from China
| HTS: (1) 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” (2) 4901.10.0040, free, "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded: Other.” |
| Item: (1) A small polyvinyl chloride (PVC) plastic pouch, which is flat, foldable, and features two pockets. It is intended to hold lens cloths and will be imported empty. (2) A paper insert card, with printed information about eyewear brands on it, that will be folded and put into an accompanying eyeglasses box. |
| Reason: N/A |
| Ruling Date: Sept. 29, 2021 |
N321608: The tariff classification of a costume from China, Hong Kong and Vietnam
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-size solar system costume consisting of a mesh body ring, hood and press-on planet cut-outs. The mesh body ring features raw, unfinished edges and is constructed like a tube with three bands of exposed elastic. The body ring is worn by pulling on over the upper body. The garment has no styling and is constructed with long, loose straight stitching. The planet cut-outs can be affixed to the body ring by small hook and loop tabs. |
| Reason: The flimsy man-made textile body ring provides the essential character of the set. |
| Ruling Date: Sept. 29, 2021 |
N321609: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-size "funhouse freak" costume consisting of a jumpsuit, a collar and a mask. The neck of the jumpsuit has large visible loose overlock stitching and a deep back opening with raw unfinished edges closed with small hook and loop tabs. The sleeves and leg openings feature thin exposed elastic and raw unfinished edges. The jumpsuit is constructed entirely with long loose straight stitching. |
| Reason: The flimsy man-made textile jumpsuit imparts the essential character of the set. |
| Ruling Date: Sept. 29, 2021 |
N321614: The tariff classification of footwear from Italy
| HTS: 6402.99.3165, 6%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other: other: other: for women: other." Secondary classification: 9902.14.06, duty reduced to 5.5%, "Footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65)." |
| Item: A closed-toe/open-heel molded clog style shoe that does not cover the ankle. The rubber/plastic upper has numerous vent holes on the vamp and lateral sides. The anti-slip/anti-static outer sole is made of rubber or plastics. They have an anatomic footbed and an attached, anti-static heel plug. You stated in email correspondence with this office, that the optional, specially fitted, adjustable heel straps designed for use with this style, are imported with the footwear. |
| Reason: N/A |
| Ruling Date: Sept. 29, 2021 |