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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N341905: The tariff classification of a new hybrid automobile from South Korea
| HTS: 8703.40.0020, 2.5%, "Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders." |
| Item: 2025 Kia Carnival 1.6T HEV, imported in open of four trim levels. 3-row midsize multi-purpose vehicle (MPV) hybrid automobile powered by a turbocharged inline four-cylinder 1,598 cc (1.6-liter) gasoline direct injection, internal combustion engine and a 1.49 kWh lithium-ion battery. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2024 |
N342008: The tariff classification of a woman's reversible tank top from Taiwan
| HTS: 6109.90.1065, 32%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s." |
| Item: Reversible tank top composed of 80 percent nylon and 20 percent spandex knit fabric. The sleeveless garment features a racer back style with a scooped front neckline, oversized armholes, shoulder straps that measure 1¼ inch wide, a heat seal logo at the front left above the hem, a rear neckline that falls below the nape of the neck, and a hemmed bottom with a slightly curved front panel. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2024 |
N342036: The tariff classification of a set of four makeup brushes with case from China
| HTS: 9603.30.6000, free of duty, "[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each." |
| Item: Set of four brushes with a carrying case. This set includes four makeup brushes of different sizes with bristles made of polybutylene terephthalate (PBT) plastic and handles of styrene acrylonitrile plastic and aluminum. Per your correspondence, the brushes are valued at greater than 10 cents per each. The carrying case, which measures 5.5 inches high by 3.3 inches wide by .55 inches deep, is predominately made of polyurethane and nylon and features an overlapping cover. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2024 |
N342071: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free of duty, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: "Deranged Clown" child-size costume, which consist of a pullover dress, collar, petti skirt and headband with bow. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile dress provides the essential character of the set and features a raw, unfinished neck and deep back opening. |
| Ruling Date: Aug. 26, 2024 |
N342075: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free of duty, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: "Savage Clown" adult-size costume, which consists of a pullover dress, collar, petti skirt and headband with bow. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile dress imparts the essential character of the set and features a raw, unfinished neck with exposed elastic stitched on with a single row of long, loose straight stitching. |
| Ruling Date: Aug. 26, 2024 |
N342079: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free of duty, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: "Valiant Knight" child-size costume, which consists of a long-sleeved pullover upper body garment which you refer to as a tunic, a hood, gauntlets, boot tops, and waist tie. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile upper body garment imparts the essential character of the set and features large, visible loose overlock stitching at the neck, raw unfinished edges on the sleeves and hem bottom. |
| Ruling Date: Aug. 26, 2024 |
N342185: The tariff classification of a party decoration from China
| HTS: 9505.90.4000, free of duty, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." |
| Item: “Summer Dreams 3D Scene Setter with Hanging Add Ons,” item number 671679, which consists of a flimsy, wall-hanging party decoration. The decoration consists of a thin vinyl sheet which measures approximately 64" high by 33.5" wide, that can be affixed to a wall with double-side tape. The item features printed imagery of two palm trees, with the left tree standing higher than the right. To complete the design, the item also includes three large, printed paper leaves that measure between 16” to 17.5” in length and three round tissue paper honeycomb coconuts that measure between 4” to 6” in diameter. They are attached to the printed sheet using double sided tape to create a three-dimensional effect. Designed for one-time use as a disposable party decoration. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2024 |
N342041: The tariff classification of tree collars from China
| HTS: 6304.91.0140 and 9903.88.15, 5.8% + 7.5%, "Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” |
| Item: Described as a “Christmas Tree Collar,” and is a decorative addition intended to be used under the Christmas tree to cover the tree stand. The tree collar consists of two fabric panels. The outer panel is composed of dyed 100 percent polyester knit fabric. The outer surface of the fabric is adorned with small square mirrored plastic tiles of polyethylene terephthalate (PET) which have been glued and heat pressed to the fabric. The outer panel is backed with a 2 mm thick, dyed felt fabric. The two panels are sewn together along all of the edges with 100 percent polyester narrow woven binding fabric. The collar features hook and loop strip at each end which, when secured, allows the collar to stand. When in use, the tree collar has an upper diameter of 16 inches, a bottom diameter of 23 inches, and a height of 9 ½ inches. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2024 |
N335488: The tariff classification of a girl's upper body garment from Bangladesh
| HTS: 6211.42.1056, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other." |
| Item: Style WG15100135219A is a girl’s upper body garment constructed of 1% metallic yarn and 99% cotton woven fabric. The metallic yarn is polyethylene terephthalate (PET) film coated with aluminum. The garment is smocked, elasticized, extends from the shoulders to below the waist, and also, features short puffed capped sleeves, a square neckline, and a hemmed bottom. |
| Reason: While the importer claimed subheading 6206.90.0040, the features and the cut of the garment are of those of heading 6211. Furthermore, the chief weight of the fabric is the cotton staple yarn. |
| Ruling Date: Aug. 21, 2024 |
N341610: The tariff classification and country of origin of two cable assemblies imported from China or Mexico
| HTS: 8517.62.0090, free of duty, "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network …: Other apparatus for transmission or reception of voice, images or other data…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other." |
| Origin: (1) The country of origin of the active copper cable (ACC) assembly - PN 2485332; and the active electrical cable (AEC) assembly – PN 2463447, imported from Mexico, will be Mexico at the time of importation. (2) Cable assemblies where the finished cable assembly is imported from China will have the country of origin of Malaysia upon importation. |
| Item: Both cable assemblies are used in datacenters to connect and transmit high-speed signals between the datacenter equipment (i.e. servers and switches). These cables are considered to be active cables and they contain an electronic circuit which enables and enhances high speed data transmission. The first item is an active copper assembly, while the second item is an active electrical cable. |
| Reason: The identified foreign components used in the production of the active copper cable (ACC) assembly and the active electrical cable (AEC) assembly are all classified outside of 8517.61 through 8517.69, HTSUS. As a result, the country of origin of the active copper cable (ACC) assembly and the active electrical cable (AEC) assembly imported from Mexico, will be Mexico at the time of importation into the United States and should be marked accordingly. Where the finished cable assembly is imported from China, the manufacturing processes that take place within Malaysia to create the PCBA is both substantial and complex. The character of this product is imparted by the PCBAs which would be considered the dominant components of this assembly. The assembly/manufacturing process that takes place in China does not change the end use of the PCBAs. The PCBAs do not under go a substantial transformation as a result of the Chinese processing |
| Ruling Date: Aug. 21, 2024 |