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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N322291: The tariff classification of Scuba Dive Watch Computers from China
| HTS: 9102.12.80, free, "Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: wrist watches, electrically operated, whether or not incorporating a stop watch facility: with opto-electronic display only: other." Strap: 9102.12.40, free, "Straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter: all the foregoing whether or not attached to such watches at the time of entry: other." |
| Item: A scuba dive watch computer that displays depth, time and relevant diving information during the scuba dive. The dive watch computer contains a liquid crystal display (LCD) screen, an adjustable backlight, and is battery operated. The subject article is designed to be worn on the wrist and is water resistant up to 100 meters. The case and the case back of the watch are composed of stainless steel and the watch strap/band is made of rubber. The dive watch computer is covered with a rubber protector. The watch features a watch mode and three dive modes that include scuba, free diving, and gauge. |
| Reason: The scuba dive watch computer is a multi-function device that contains time keeping/watch components and measuring components. The time keeping components and the measuring components are of equal importance. In this case, neither the time keeping functions nor the measuring functions impart the essential character since each performs a significant role. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The time keeping components which are classified in chapter 91 and the measuring components which are classified in chapter 90. |
| Ruling Date: Nov. 5, 2021 |
N322361: The tariff classification of a men’s bomber jacket from China
| HTS: 6201.93.5511, 49.5¢/kg + 19.6%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Containing 36 percent or more by weight of wool or fine animal hair: Men’s." |
| Item: A bomber jacket constructed from coated and uncoated woven fabric components. The front and back panels are constructed from 60% polyester, 40% wool woven fabric. The sleeves are constructed from a woven cotton fabric impregnated, coated, covered, or laminated with polyurethane. The garment is fully lined with 100% polyester woven fabric quilted to a nonwoven polyfill batting. The 60% polyester, 40% wool woven fabric imparts the essential character. The garment features a full front opening with a left-over-right, seven-snap closure; ribbed knit collar; long sleeves with ribbed knit cuffs; welt pockets below the waist; and a ribbed knit waistband. The garment is embellished with large embroideries on the back panel and right sleeve and with an appliqué on the left chest. There is also a label appliqued onto the bottom left sleeve. |
| Reason: The garment contains a left-over- right closure. Note 8 to Chapter 62 states that garments designed for left-over-right closure at the front shall be regarded as men’s or boys’ garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. Since the garment cut does not indicate otherwise, and the garment contains a left-over- right closure, it is classified as a men’s garment. |
| Ruling Date: Nov. 5, 2021 |
N322435: The tariff classification of a fire pit from China
| HTS: 7615.10.9100, 3.1%, “Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other.” |
| Item: A cylindrical fire pit that measures approximately 61 centimeters long by 91 centimeters high. The item consists of a tile tabletop, a stainless steel burner system, stainless steel burner cover and an aluminum frame. The distance from the outer table rim to the inner rim on the fire pit is approximately 8.14 inches. The fire pit uses gas fuel. However, the gas propane tank is not included with the fire pit in condition as imported. The constituent material of the outer body to the fire pit is 100% aluminum. |
| Reason: The presence of a rim does not transform the fire pit into a table. The tile tabletop can be used to place small items, such as drinking glasses or a small bowl. The utilitarian and primary purpose of the fire pit is to function as a heat source, not as a dining surface or a place to sit while dining. Therefore, this item is a fire pit, not a fire pit table. Fire pits are properly classified according to their constituent material of their outer body. The outer body of the fire pit is 100% aluminum. In addition, the aluminum accounts for the vast majority of the weight and value for the fire pit. Therefore, the essential character of the fire pit is the aluminum |
| Ruling Date: Nov. 5, 2021 |
N322549: The country of origin of vacuum cleaners
| Origin: Vietnam |
| Item: An upright vacuum cleaner designed for household use. There are approximately 42 components and sub-assemblies used. Parts and components are sourced from both China and Vietnam. Approximate 57% (by unit cost) of the materials used to produce the vacuums are sourced from Vietnam, including the handle assembly, dust cup assembly, nozzle assembly, housing assembly, air plate assembly, upper winding hook assembly, honeycomb paperboard, brackets, screws, packaging and packing materials, etc. The parts and components imported from China are the power cord, motor upper cover assembly, motor cover assembly, motor assembly, small brushes, switches, cyclone, filter cotton, sealing rings, protector assembly, rear wheel assembly, elevated frame, air control assembly, etc. The final assembly process occurs in Vietnam |
| Reason: The components and parts are imported into Vietnam where they are manufactured into different subassemblies, which are ultimately assembled into the subject vacuum cleaners. The processing performed in Vietnam with respect to the vacuum cleaners in the scenario does constitute a substantial transformation of the imported components and parts into "products of" Vietnam. |
| Ruling Date: Nov. 5, 2021 |
N322602: The tariff classification of Halloween Solar Light Stakes from 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 battery powered, light-up, plastic yard stake. The stake features a circular top piece decorated with images of either ghosts or jack-o’-lanterns. The circular piece sits on top of a clear tubular lens set on top of a pointed stake measuring approximately 14,” to be inserted into loose soil in the garden. The circular top piece measures approximately 2.25” in diameter by 1” deep, with a 1.18” by 1.18” solar panel on top and a small bulb below. The top piece also holds a rechargeable 1.2-volt AAA battery, which is charged by the solar panel. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2021 |
N320460: The tariff classification of regenerated cellulose sponge sheets from China
| HTS: 3921.14.0000, 6.5%, "Other plates, sheets, film, foil and strip, of plastics: cellular: of regenerated cellulose." |
| Item: Reusable sponge sheets will be used for household cleaning purposes, with the goal to reduce the use of paper towels. The sponge sheets will be imported cut to size and packaged for retail sale. The sponge sheets are manufactured from a mixture of 70 percent cellulose, in the form of viscose, a dissolved liquid cellulose, and 30 percent scrap cotton fibers. The mixture undergoes a several step process, including salting before being extruded into a sheet. The sheet is subjected to a process to regenerate the viscose back into cellulose. It is then treated by indirect steam heating to remove the salt, creating the pores in the finished sponge sheet that increase its absorptive qualities. CBP Laboratory analysis indicates that the sheet is cellular in structure and composed of 63.2 percent cellulose and 36.8 percent cotton fibers. The cellulose is regenerated cellulose. The sheet is printed on the front face, but is not coated, covered or laminated. |
| Reason: N/A |
| Ruling Date: Nov. 4, 2021 |
N322071: The tariff classification and country of origin of Ertapenem for Injection in dosage form
| HTS: 3004.20.0060, 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, containing antibiotics: Other: Other.” |
| Origin: South Korea |
| Item: Ertapenem for Injection, imported in 1 gram vials, a broad spectrum carbapenem antibiotic indicated for the treatment of moderate to severe bacterial infections caused by specific sensitive organisms. The active pharmaceutical ingredient (API), Ertapenem Sodium, is manufactured in South Korea and that the finished Ertapenem for Injection in dosage form is made in India. In India, Ertapenem Sodium will be mixed with various inactive ingredients and processed into the final Ertapenem Injection in dosage form. |
| Reason: The mixing of the active ingredient Ertapenem Sodium (made in South Korea) with the inactive ingredients into the final Ertapenem Injection in dosage form in India does not result in a substantial transformation and the country of origin will be South Korea. |
| Ruling Date: Nov. 4, 2021 |
N322338: The tariff classification of a ceramic cake stand from China
| HTS: 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” |
| Item: A cake stand made of 100% dolomite ceramic. The Santa Claus Nutcracker Cake Stand measures approximately 10 inches in diameter by 6.5 inches high at its widest points. The plate portion of the stand is white in color and is circular shaped. The top plate is supported by a pedestal resembling Santa Claus in a green and red uniform, wearing a red hat and black boots. |
| Reason: Since the three-dimensional Santa Claus of Santa’s Kitchen Small Footed Server does not form the functional portion of the merchandise (it merely supports the functional portion, the plate, which is not a recognized festive motif), the article does not qualify for classification under special provision 9817.95.05. |
| Ruling Date: Nov. 4, 2021 |
N322084: The tariff classification of a crochet backpack charm craft kit 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 crochet craft kit that includes all the necessary items needed to create 4 animal (cat, dog, panda, and owl) backpack charms. The kit contains 119 yards of colorful yarn, 8.75 yards of embroidery thread, 0.5 oz. of fiber fill, 4 plastic backpack clips, a 0.16” metal crochet hook, 9 safety eyes, 1 tapestry needle and 1 spiral bound instruction booklet containing step by step directions and photographs. The booklet also provides instructions on basic crochet techniques and stitches. |
| Reason: By following the detailed instructions in each kit, children will derive amusement learning the rudimentary art of crocheting while creating their own backpack charms. In each case, the craft kit’s amusement value is greater than the utilitarian value of the finished article. Further, the item is principally designed and marketed for children 8 years of age and older, and in all likelihood, upon completion the finished product will be flimsily constructed and will not be used over an extended period of time. |
| Ruling Date: Nov. 3, 2021 |
N322098: The tariff classification of an LED Table Décor from China
| HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other." |
| Item: An LED table lighting décor. The subject light measures 3.54 inches in diameter and 4.33 inches in height and is powered by three AAA batteries. The item is constructed of a round, plastic sphere shape, within which is an LED light designed to illuminate in red, green, and blue. The light does not have a constant on function. In use, the plastic globe rotates around the incorporated LED light, which constantly changes in color. In the first version of the item, cutouts in the globe are arranged to create a decorative scene of stars and crescent moon effects throughout the room. In the second version, the globe does not contain cutouts, it simply rotates around the light to create a decorative light effect. |
| Reason: N/A |
| Ruling Date: Nov. 3, 2021 |