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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N341700: The tariff classification of an undergarment from Indonesia
| HTS: 6209.92.0030, 16%, "Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Of man-made fibers: Other: Women’s." |
| Item: Woman's tap-styled underpant constructed of 96% polyester, 4% spandex woven fabric except for the sides, which are made up of a lace-like knit fabric. The undergarment features an elasticized waistband, wide and loose leg openings with rounded hemmed bottoms, and a gusset crotch lining. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2024 |
N341875: The country of origin of heat sensor
| Origin: Taiwan |
| Item: Heat sensor for use within a clothes dryer. The sensing element is a negative temperature coefficient (NTC) thermistor which is housed with a plastic case/mounting assembly. The NTC chip is encapsulated in epoxy and placed in a separate plastic case that penetrates the plastic case fixed to the dryer’s housing such that the encapsulated NTC sensor chip is in direct contact with warm air from the dryer’s drum. |
| Reason: The manufacturing processes that take place within Taiwan to create the actual resistor chip are both substantial and complex. The character of this heat sensor is imparted by the Taiwanese produced resistor chip. The resistor chip would be considered the dominant component of this assembly. The resistor has a predetermined end use when exported from Taiwan and the assembly/manufacturing process that takes place in China does not change the end use of the resistor chip. A substantial transformation does not occur as a result of the Chinese processing. |
| Ruling Date: Aug. 28, 2024 |
N341904: The tariff classification of a mounting clamp from China
| HTS: 7616.99.5190 and 9903.88.03, 2.5% + 25%, "other articles of aluminum, other…other." |
| Item: A mounting clamp used to secure the handle to a follow spotlight. The mounting clamp comprises two pieces, a bottom half and an upper half. When connected together the two halves form a hinged circle which clamps around the cylindrical shape of the handle. The upper and lower halves of the mounting clamp are held together by two screws. The entire mounting clamp is then attached to the spotlight with two additional mounting screws. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2024 |
N341937: The tariff classification of a costume from China
| HTS: 6204.43.4040 and 9903.88.15, 16% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: "Ariel Dress" costume, made of knit and woven components. The front bodice top and bottom layers, side panels, shoulder straps, sleeve strap and ruffle, bust mid-layer, front bodice lining, bust lining, sleeve strap lining, front waist ruffle and bottom skirt layers are constructed of 100 percent polyester woven fabric. The front bodice mid-layer, the back bodice and front and back upper skirt body are constructed of 100 percent polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 28, 2024 |
N341939: The tariff classification of a costume from China
| HTS: 6204.43.4040 and 9903.88.15, 16% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: "Rapunzel Dress" costume, made of knit and woven components. The front bodice top layer, side panels, sleeves and skirt layers are constructed of 100 percent polyester woven fabric. The back bodice, front bodice mid-layer and skirt lining ruffle are constructed of 100 percent polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features a well-made capped neckline with a front ruffle, sleeves pieced with a shirred puff sleeve at the top ending in a wide flounce at the wrist, a multi-layer faux lace-up bodice and shirred skirt with peplum and braid at the waist. The dress also features a multi-tiered petticoat attached under the skirt and a stiffener that provides shaping at the hem. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 28, 2024 |
N341941: The tariff classification of a costume from China
| HTS: 6204.43.4040 and 9903.88.15, 16% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: "Tiana Dress" costume, made of knit and woven components. The front bodice top layer, side panels, shoulder straps and skirt layers are constructed of 100 percent polyester woven fabric. The back bodice, shirred sleeves and skirt lining ruffle are constructed of 100 percent polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features a well-made capped neckline with covered elastic on the back neck, well-made spaghetti straps of braid, a multi-layer bodice and a shirred skirt. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 28, 2024 |
N341942: The tariff classification of a costume from China
| HTS: 6204.43.4040, 9903.88.15, 16% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: "Aurora Dress" costume made of knit and woven components. The front bodice top layer, side panels, shoulder straps, sleeves, shoulder sash and skirt layers are constructed of 100 percent polyester woven fabric. The front bodice middle layer, back bodice and skirt lining ruffle are constructed of 100 percent knit fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features a well-made capped neckline with a covered elastic back, well-made spaghetti straps and a pleated off-the-shoulder collar. The dress has a multi-layer bodice, a shirred skirt and a peplum. The edges of some layers are finished with a tight merrow stitch using gold thread. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 28, 2024 |
N341944: The tariff classification of costumes from China
| HTS: 6204.43.4040, 9903.88.15, 16% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: “Elsa Classic Dress" costume, made of knit and woven components. The front bodice top and bottom layers, skirt layers and cape are constructed of 100 percent polyester. The front bodice mid-layer, the back bodice, the yoke and sleeves are constructed of 100 percent polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features a well-made neckline, long sleeves with hemmed edges, a multi-layer bodice with braid trim at the neck and waist, a multi-layered shirred skirt that extends to below the knees and a sewn-in cape that extends to the bottom of the dress. All panels are finished with a tight merrow stitch using iridescent thread. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 28, 2024 |
N341945: The tariff classification of a costume from China
| HTS: 6204.43.4040, 9903.88.15, 16% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: "Elsa Snow Queen Dress" costume, made of knit and woven components. The front bodice, straps, collar and skirt top layer and lining are constructed of 100 percent polyester woven fabric. The back bodice and sleeves are constructed of 100 percent polyester knit fabric. The dress is well-made with sturdy safety stitched seams, well-made neckline and well-made spaghetti straps. The off-the-shoulder sleeves are hemmed and the over sleeves are edged with tight overlock stitching in gold thread, as are the edges of the overskirt panels. The dress features multi-layer bodice and skirt. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 28, 2024 |
N341946: The tariff classification of a costume from China
| HTS: 6204.43.4040, 9903.88.15, 16% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: "Elsa Travel (Frozen II) Dress" costume, made of knit and woven components. The front and back bodice, collar and sleeves are constructed of 100 percent polyester knit fabric. The skirt layers and cape are constructed of 100 percent polyester woven fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features long sleeves, a multi-layered skirt that extends to below the knees, a rear closure with three hook and loop tabs and a sewn-in cape that extends to the bottom of the dress. It also features well-made construction of the waist and well-made hem edges. |
| Reason: The U.S. Court of Appeals for the Federal Circuit in Rubie's Costume Co. v. United States said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Aug. 26, 2024 |