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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N322227: The tariff classification of plastic tree stands from China
| HTS: 3924.90.5650, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” |
| Item: Plastic tree stands used to hold live Christmas trees. The stands feature five apertures and contain a reservoir in the center that can hold water. Included with each plastic stand are five eyebolts and five steel end caps. The eyebolts and end caps are used to tighten the tree’s trunk to hold it in place securely. |
| Reason: N/A |
| Ruling Date: Nov. 3, 2021 |
N322257: The tariff classification of protective foam buffers from China
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: Impact protection foam buffers. They are safety padding made from cushioning plastic foam. The three-dimensional shapes come with self-adhesive backing to allow them to be affixed to a clean surface for impact protection, though some may be non-adhesive and will either be pressed into place or secured with glue. They will come in three lengths: one meter (straight length), five meters (rolled into a coil), and 50 meters (rolled into a coil). These buffers are intended to protect walls and corners from damage caused by heavy impact and to prevent injury to individuals by cushioning obstacles, such as low-hanging pipes. |
| Reason: These impact protection foam buffers would be considered articles of plastic, and they are not more specifically provided for elsewhere. |
| Ruling Date: Nov. 3, 2021 |
N322135: The country of origin of a pneumatic rotary valve actuator
| Origin: South Korea |
| Item: A quarter turn pneumatic valve actuator with two rack and one pinion and scotch yoke structure. By using a special plastic bearing, it prevents metal to metal touch between the cylinder and piston, increases durability through lubrication, and is designed compactly to get a higher torque. The majority of the components comprising the actuator are made in China and shipped to South Korea. In South Korea, the cylinder body and the pinion are machined and then assembled together with the rest of the Chinese and South Korean components. |
| Reason: Although the raw cylindrical piece is made in China, the machining operations done in South Korea substantially transform the item into a new article, which is recognizable as a pinion. |
| Ruling Date: Nov. 2, 2021 |
N322183: The tariff classification of a 20-piece flatware set from China and Indonesia
| HTS: 8215.20.0000, "Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.” Dutiable at 0.4¢/each + 6.8%. |
| Item: A 20-piece stainless-steel flatware set that consists of the following: salad forks, dinner forks, dinner knives, dinner spoons, and teaspoons. There will be four of each utensil. They will be packaged together, ready for retail sale, and meet the elements to be considered a “set” for tariff purposes. |
| Reason: As per Chapter 82 Note 3, “sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215.” This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The stainless-steel handle of the knife contains nickel, and each knife is valued at over 25 cents. The dinner knives, classifiable under 8211.91.2500, are dutiable at 0.4 cents each plus 6.8 percent, which provides the highest rate when compared to the other equivalent ad valorem rates. The specific duty of 0.4 cents is assessed on each article in the set. |
| Ruling Date: Nov. 2, 2021 |
N322302: The tariff classification of garments from various countries of origin
| HTS: (1) 6114.30.1020, 28.2%, "Other garments knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’." (2) 6212.10.9020, 16.9%, "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or knit knitted or crocheted: Brassieres: Other: Other: Of man-made fibers." |
| Item: (1) Girl’s crop tops constructed from 87-88% polyester, 12-13% spandex one-ply knit fabric; (2) A girls’ sports bra constructed of 87% polyester, 13% spandex two-ply knit fabric. |
| Reason: The crop tops lack the requisite body support to be considered bras. While the fit may be snug, the bottom band falls too far below the breasts to provide sufficient support and the garments lack other features typical of sports bras. The paramount function of items generally classified under heading 6212 is body support. The crop tops are outerwear garments. |
| Ruling Date: Nov. 2, 2021 |
N322052: The tariff classification of an outdoor camera and a doorbell camera from China
| HTS: 8525.80.4000, free, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras, and video camera recorders: Television cameras, digital cameras, and video camera recorders: Digital still image video cameras.” |
| Item: An outdoor camera and a doorbell camera designed to be used as part of a home surveillance system. The outdoor camera can capture and record digital still images and video onto its microSD card internal memory. These images are transferred via a Wi-Fi network to a display or smartphone, so that “near” real-time video can be viewed and recorded remotely. The doorbell is designed to be installed at a user’s door. It captures and records video and still images of surveillance events onto its internal microSD card and the eMMC memory. In addition, when an individual pushes the doorbell on the camera, it chimes like a regular doorbell and sends a notification to the user’s smartphone alerting the user that somebody pushed the doorbell. The subject Doorbell Camera also includes two-way talk functionality. The video clips recorded are stored in a video file in MP4 format and still images are recorded in JPEG format. It can also transmit these images to a smartphone or other devices to view and record the images remotely. |
| Reason: The surveillance camera performs the principal function of this composite doorbell camera. |
| Ruling Date: Nov. 1, 2021 |
N322122: The tariff classification of two aluminum fasteners from Germany
| HTS: 7616.10.7030, 5.5%, "Other articles of aluminum: Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles: Other: Having shanks, threads or holes over 6 mm in diameter: Threaded fasteners." |
| Item: A bolt sleeve is made of aluminum that is cold forged, heat treated, and machined. The bolt sleeve is threaded into an aluminum profile of the battery tray of an electric passenger vehicle. The completed battery tray is then attached to the vehicle by a separate bolt that is driven through the center hole of each sleeve. The bolt sleeve functions to both support the column load of the bolt to prevent the aluminum cross-section of the housing from collapsing, and via the internal threads on the head, to fasten the housing cover to the battery housing. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2021 |
N322215: The tariff classification of Architectural Water-Based Paint from Venezuela
| HTS: 3209.10.0000, 5.1%, "Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: Based on acrylic or vinyl polymers." |
| Item: Water-based ecologic paint, produced with similar formulas. The non-toxic, emulsified water-based acrylic paint with a matte finish provides coverage on any type of architectural masonry surface. These products will be imported in one-gallon and four-gallon retail-ready pails. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2021 |
N322121: The tariff classification of cleaning cloths from Italy
| HTS: (1) 6307.10.2030, 5.3%, “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Other.” (2) 5603.93.0010, free, "Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2… Impregnated, coated or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers;” (3) 5603.91.0090, free, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing not more than 25 g/m2… Other.” |
| Item: (1) Reusable microfiber cleaning cloths consisting of a hook and loop base cloth and a long loop pile face comprised of 80 percent polyester and 20 percent polyamide yarns. (2) A nonwoven textile dusting cloth imported on a roll, composed of synthetic textile staple fibers and impregnated with paraffin oil. (3) Nonwoven textile wipes designed for wet cleaning, composed of synthetic textile staple fibers and not impregnated, coated, or covered with any substances. |
| Reason: N/A |
| Ruling Date: Oct. 29, 2021 |
N322256: The tariff classification of electrical drive units from Germany
| HTS: 8501.53.8040, 2.8%, “Electric motors…: Other AC motors, multi-phase: Of an output exceeding 75kW: Other: Not exceeding 373 kW.” |
| Item: Electric drive motor assemblies used in passenger automobiles, comprising an electric motor, an inverter module, a gearbox, and a specialized housing, and sometimes incorporating an oil module and a parking lock. |
| Reason: Each additional machine/apparatus is combined with the electric motor to support the motor’s operation. The Electrical Drive Units under consideration each consist of an electric motor, inverter, a gear box, drive shaft, etc. In longstanding precedence, CBP concluded the intent of EN 85.01 as electric motors having additional components that merely complement the function of the motor were intended to remain classifiable in heading 8501. The Electrical Drive Units under consideration here are AC motors because that is the type of electricity that produces the rotational torque. |
| Ruling Date: Oct. 29, 2021 |