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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N342339: The tariff classification of the “2025-2026 Kids Workshop Monthly Kits” from China and Thailand
| 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: 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, a plastic achievement pin, stickers and a completion certificate to promote a sense of accomplishment for the child completing the project. |
| Reason: N/A |
| Ruling Date: Aug. 30, 2024 |
N342341: The tariff classification of the “2025-2026 Kids Workshop Monthly Kits” from China and Thailand
| 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: 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, a plastic achievement pin, stickers and a completion certificate to promote a sense of accomplishment for the child completing the project. |
| Reason: N/A |
| Ruling Date: Aug. 30, 2024 |
N342340: The tariff classification of the “2025-2026 Kids Workshop Monthly Kits” from China and Thailand
| 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: 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, a plastic achievement pin, stickers and a completion certificate to promote a sense of accomplishment for the child completing the project. |
| Reason: N/A |
| Ruling Date: Aug. 30, 2024 |
N341827: The tariff classification of footwear from China
| HTS: (Sizes 2-3) 6402.99.3173, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other: for infants as described in statistical note 2 to this chapter." (Sizes 7-14) 6402.99.3177, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other." |
| Item: Closed toe/closed heel, below-the-ankle, infant’s and children’s footwear. The majority of the external surface area of the uppers and the outer soles is composed of rubber or plastics. All of the styles possess a functional strap across the top of the foot and have lateral side hook and loop closures. The footwear designs are very similar and include bright colors and gold metallic materials. Each also includes a faux plastic gem on the strap and a large plastic ornament decorates the center of the upper. |
| Reason: Although the footwear may be marketed and sold as part of a costume (as toy footwear), they are substantially constructed of quality, and not flimsy, materials. The footwear is fully functional for everyday use and offered in a large range of sizes. |
| Ruling Date: Aug. 29, 2024 |
N341829: The tariff classification and country of origin of control arms
| HTS: 8708.80.6590, 2.5%, "Parts and accessories of the motor vehicles of heading 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” |
| Origin: Malaysia |
| Item: Control Arms used in passenger vehicles. The sub-assemblies include a boot, bushing, ball pin, ball socket, backing plate and other accessories. Two models are straight control arms and three are v-shaped control arms. The control arms have a very similar production process, structure and components. They are used in suspension systems and serve to connect the wheel hub and the frame, controlling the tire movement within a reasonable range. The housing, ball pin (which is a ball joint), boot, and bushings are made in Malaysia. The rest of the components, such as the backing plate, ball socket, clips, nuts, spacer, injector, and the cap for the housing, where applicable, are sourced from China and imported into Malaysia to be assembled together with the Malaysian components. In Malaysia, the components are press fit into each other using the pressing machine, and then laser marked, greased, inspected, and packaged. |
| Reason: The assembly of the components in Malaysia does not appear to be complex. As a result, no substantial transformation occurs in Malaysia and the character of the entire assembly needs to be determined. CBP has ruled that the ball joint imparts the character of a control arm. Since the ball joint in the current control arms are sourced in Malaysia, the country of origin will also be Malaysia. |
| Ruling Date: Aug. 29, 2024 |
N342018: The tariff classification of polypropylene lids from China
| HTS: 3923.50.0000, 9903.88.03, 5.3% + 25%, "Stoppers, lids, caps and other closures of plastic." |
| Item: (1) A mason jar drinking cap with straw. The lid is composed of molded polypropylene and incorporates a hole covered by a slide to prevent spillage when not in use. The lid also incorporates a silicone gasket that forms a seal when attached to a mason jar. The product will be imported in packs with two lids and two reusable straws. (2) A mason jar dispenser cap. The lid is composed of molded polypropylene and incorporates a dispenser spout and handle. The lid also incorporates a silicone gasket that forms a seal when attached to a mason jar. The lid has a thumb-operated lever that controls the sliding cover that seals the pouring spout. It allows precise control of the amount of liquid poured from the container. This lid is designed for use with a wide-mouth mason jar and is marketed as a mess free syrup dispenser. |
| Reason: N/A |
| Ruling Date: Aug. 29, 2024 |
N342050: The tariff classification of a pedicure tool set from China
| HTS: 8214.20.9000, 4.1%, "Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: [m]anicure or pedicure sets and instruments (including nail files), and parts thereof: [m]anicure and pedicure sets, and combinations thereof: [o]ther.” |
| Item: A pedicure tool set. The set includes a stainless-steel nail clipper, a nail buffer, and a pedicure stone made of glass. Your correspondence indicates that these items will be presented together and packaged ready for retail sale. |
| Reason: N/A |
| Ruling Date: Aug. 29, 2024 |
N342166: The tariff classification of reader sunglasses from China
| HTS: 9004.10.0000, 9903.88.15, 2% + 7.5%, “Spectacles, goggles and the like, corrective, protective or other: Sunglasses.” |
| Item: Reader sunglasses. The subject glasses are comprised of a set of tinted, corrective reader lenses within plastic frames of various colors and shapes. The sunglasses offer protection against the sun, as well as allow the user to read when corrective lenses are needed. |
| Reason: N/A |
| Ruling Date: Aug. 29, 2024 |
N335919: The tariff classification two knit pile fabrics of man-made fibers from China
| HTS: (1), (2) 6001.92.0030, 9903.88.03, 17.2% + 25%, "Pile fabrics, including 'long pile' fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour." |
| Item: (1) A three-layer laminated fabric. The top layer consists of a dyed black woven fabric composed of elastomeric and nylon filament yarns, is of plain weave construction; The middle layer consists of a poly (tetrafluoroethylene) plastic type material and is laminated to the top and bottom layers. The bottom layer consists of a dyed black backing fabric and is composed wholly of polyester yarns. The backing fabric is of a weft knit extended sinker loop type brushed or napped pile construction, but the loops are no longer intact. The backing fabric has 16 stitches in the vertical direction. (2) A three-layer laminated fabric. The top layer consists of an orange woven fabric composed of elastomeric and nylon filament yarns of different colors, and is of plain weave construction. The middle layer consists of a poly (tetrafluoroethylene) plastic type material and is laminated to the top and bottom layers. The bottom layer consists of a grey backing fabric and is composed wholly of polyester yarns. The backing fabric is of a weft knit extended sinker loop type brushed or napped pile construction, but the loops are no longer intact. The backing fabric has 15 stitches in the vertical direction. |
| Reason: Note 1(c) to Chapter 60 says that the chapter does not cover knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Since both fabrics are laminated fabrics incorporating a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001. For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stitches per centimeter in the vertical direction. |
| Ruling Date: Aug. 28, 2024 |
N341640: The tariff classification of a Smoked Salmon Bagel Sandwich from Norway
| HTS: 1604.20.0510, 5%, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals: Prepared meals." |
| Item: A Smoked Norwegian Atlantic Salmon Bagel Sandwich With Cream Cheese Spread. The product is composed of a prebaked wheat bagel, smoked salmon (34.3% Atlantic salmon [Salmo salar]) and a cream cheese spread. The preassembled sandwich, which weighs 177.5 grams each, is wrapped in a plastic bag then packed for retail sale four bagels per card box container. The ultimate consumer is advised to defrost the frozen sandwich in its packaging in the refrigerator prior to preparing it for consumption with either a contact grill, air fryer or an oven. |
| Reason: Per Section Note 2 to Chapter 16, food preparations fall in the chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. The product at issue contains 34.3% smoked salmon. |
| Ruling Date: Aug. 28, 2024 |