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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N337410: The tariff classification of footwear from Bangladesh
| HTS: 6404.11.9020, 20%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12.00/pair: For men: Other." |
| Item: A closed-toe/closed-heel, below-the-ankle, man’s shoe. The external surface area of the upper consists of textile material. The shoe has three eyelets on each side of a separately attached tongue through which a lace is threaded. This style will be marketed as casual footwear. The footwear has limited flexibility and isn't designed for athletic activity that requires fast footwork. |
| Reason: The sample was examined and found to have the general appearance and characteristics associated with that of athletic footwear, including flexibility. The rubber/plastic outer sole has several deep indentations as well as many small indents that provide traction. The shoe's outer sole overlaps the upper material and has a foxing-like band. The F.O.B. value is over $12 per pair. |
| Ruling Date: Jan. 31, 2024 |
N337406: The tariff classification of a baked wheat cake from Japan
| HTS: 1905.90.1041, free, "bread pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products … whether or not containing chocolate, fruit, nuts or confectionery … frozen … pastries, cakes, and similar sweet baked products." |
| Item: A baked wheat cake that is a soft, fluffy pastry roll with a Hokkaido cream filling. The product is imported frozen, in 80-gram (2.82 ounce) packages, and is sold primarily to the food service industry. The baked wheat cake with Hokkaido cream is made from wheat flour, flour paste (water, sugar, oil, starches etc.), water, sugar, liquid whole egg, shortening, yeast, whey powder, margarine, liquid sugar, brown rice yeast seeds and salt. The product is prepared by mixing the raw materials into a dough, dividing the dough, molding, fermenting, heating in oven, cooling, freezing and packaging. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2024 |
N331824: The tariff classification of a coated upholstery fabric from China
| HTS: 5903.20.2500, 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Item: Flexsteel Pattern 88 Ivanhoe is a brushed warp knit fabric composed wholly of polyester that is coated, covered or impregnated on one surface with a cellular polyurethane plastic. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2024 |
N337882: The tariff classification of a textile costume from China
| 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-sized costume identified as Elsa Non-Feature Travel Dress, which consists of a long-sleeved, pullover man-made woven textile dress. The flimsy faux two-piece dress features a single-ply collar and deep back opening with large, visible, loose, overlock stitching. The back opening is closed with a single small patch of hook and loop fastener. The long sleeves and hem bottom are finished with large, visible, loose overlock stitching. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. Both shoulder drapes are finished with large, visible, loose overlock stitching and attached to the dress with hook and loop tabs. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2024 |
N337881: The tariff classification of a textile costume from China
| 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-sized costume identified as Anna Non-Feature Travel Dress, which consists of a cape and long-sleeved pullover dress. The hem bottom and turned back front opening also are finished with large visible, loose overlock stitching. Although the cape has a two-ply collar, it's not a well-made garment. The cape is closed at the neck with a small piece of braid and hook and loop fasteners and features large arm slits finished with large, visible, loose overlock stitching. |
| Reason: The flimsy man-made knitted textile cape imparts the essential character of the set. |
| Ruling Date: Feb. 1, 2024 |
N337765: The tariff classification of the “Bluey Beach Bucket Set” 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.” |
| Items: Several plastic toys packaged together for retail sale. Included in the “Bluey Beach Bucket Set” are a pail, rake, shovel, 2 sand molds, a paddle ball, a water tube shooter, 2 pieces of chalk with a plastic holder, a jump rope, 2 spinning tops and a yo-yo. The items are principally designed for the amusement of children 3 years of age and older. |
| Reason: This item meets the terms of Note 4 to Chapter 95. The overall combination of the items possesses the essential character of toys of heading 9503. The defining purpose of the “Bluey Beach Bucket Set” is to promote amusement and a sense of fun of the type normally derived from items commonly recognized as toys. The combination of the components in the “Bluey Beach Bucket Set” has the essential character of toys. The non-toy items add to the amusement value of the toys with which they are packaged. |
| Ruling Date: Feb. 1, 2024 |
N337742: The tariff classification of a children’s double-sided standing easel from China
| HTS: 9403.70.8015, 9903.88.04, free + 25%, "Other furniture and parts thereof: Furniture of plastics: Other: Other household." |
| Item: The board is a double-sided standing easel that measures approximately 37 inches tall and stands on two plastic legs in the form of an inverted V. One side of the drawing board has two plastic clips to secure sheets of paper and the other side is a magnetized white board, which can be used with either dry-erase markers or the included magnetic letters and numbers. Below the drawing board and between the legs sits a molded rectangular tray that can hold markers, letters and numbers. The article is made in China. |
| Reason: While the magnetic letters and numbers included with the easel may provide manipulative play value, the easel kit does not have the essential character of toys principally designed for amusement. Rather, the child-sized easel contains a large writing surface principally used for drawing, coloring and painting. CBP doesn't consider drawing, writing, coloring or painting to have significant manipulative play value for classification purposes. Moreover, CBP doesn't classify the tools for writing, coloring, drawing or painting as toys because those tools aren't designed to amuse. |
| Ruling Date: Feb. 1, 2024 |
N337723: The tariff classification of acoustic wall panel from China
| HTS: 6307.90.9891, 9903.88.15 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: An acoustic wall panel intended to absorb sound and with a decorative effect. The panel consists of three layers: a veneer outer layer, a medium-density fiberboard (MDF) strip middle layer, and a sheet of 100% polyester nonwoven dyed black felt inner layer. The .078 inch-thick veneer is glued to the .469 inch-thick by 1.0625 inch-wide MDF strip. The MDF strips are spaced 0.5 inches apart and stapled onto a 0.359 inch-thick sheet of polyester felt. The felt has been cut to size and is not hemmed. The panel, measuring 23 inches in length by 93.5 inches in width by 0.75 inches in depth, is designed to be mounted to the wall. |
| Reason: The essential character of the acoustic wall panel is the textile fabric that provides the acoustic properties due to the thickness of the felt. |
| Ruling Date: Feb. 1, 2024 |
N337536: The tariff classification of plastic cat nail covers from China
| HTS: 3926.90.9985, 9903.88.15 5.3% + 7.5%,“Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: “Cat Nail Caps.” It consists of 40 plastic nail caps, two bottles of adhesive and two applicator tips, all packaged together in a retail box. The caps are vinyl plastic nail covers that are placed over a cat’s nails and designed to protect against destructive scratching. The caps are fully formed in the shape of a cat’s nails and designed to cover the entire nail when attached. After trimming a cat's nails, the user will fill the vinyl plastic caps with a prescribed amount of adhesive and apply them to the nails. Once the adhesive dries, they will remain affixed to the cat's nails until the nails shed, in roughly four to eight weeks. |
| Reason: This product constitutes a set for classification purposes, with the plastic nail caps imparting the essential character to the set. |
| Ruling Date: Feb. 1, 2024 |
N337429: The tariff classification of a seat from China
| HTS: 9401.71.0011, 9903.88.04, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” |
| Item: The “Rocking Chair” is an upholstered seat affixed to a stainless steel metal frame. Seating is provided for a single individual. The seat foundation, backrest and armrests are constructed of polyurethane foam, Dacron fibers and muslin fabric encased in custom order materials with self-welt seams. Incorporated into the foam is a wooden seat foundation deck that is mounted to the metal frame. Metal “H” shape stretchers are located on the left, right, and rear sides of the seat. Curved red oak wooden rails (rockers) finished in polyurethane are incorporated into the four metal frame leg posts. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2024 |