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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N338828: The tariff classification of a woven polyester upholstery fabric from China
| HTS: 5407.61.9955, 9903.88.03, 14.9% + 25%, Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85% or more by weight of polyester filaments: Containing 85% or more by weight of non-textured polyester filaments: Other: Other: Of yarns of different colors: Weighing more than 170 g/m2. |
| Item: A woven fabric with a marled appearance. The fabric is of plain weave construction and is composed wholly of non-textured polyester filament fibers. The fabric weighs 350 g/m². An acrylic coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. This fabric will be imported in 54-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342427: The country of origin of a riflescope lens
| Origin: Singapore |
| Item: A singlet lens for use with certain rifle scopes. The subject lens is round in shape with a convex curvature and an anti-reflective coating. At importation, the lens is unmounted. The lens will be placed within a rifle scope to allow the user to view a magnified image.The manufacturing process begins with the milling of the raw lens in Singapore from a glass blank. This process creates the shape and necessary magnification curvature of the lens. This material is then sent to China where it is ground, polished and washed before an anti-reflective coating is added. The finished lens is then inspected for defects and packaged for shipment to the U.S. |
| Reason: The milling of the glass into a lens with the necessary curvature imparts the critical optical properties necessary to the function of the lens as this curvature gives the lens its magnification properties. Further, the process performed in China does not substantially transform the product into a new and different article of commerce. Based upon the facts presented and the relevant authorities, the origin of the singlet lens will be Singapore. |
| Ruling Date: Sept. 27, 2024 |
N342463: The tariff classification of Pork Pâté from Spain
| HTS: 1602.41.9000, 1.4¢/kg, “Other prepared or preserved meat, meat offal, blood or insects: Of swine: Hams and cuts thereof: Other: Other.” |
| Item: The subject merchandise is Pork Pâté. The product is composed of pork liver (35%), pork bacon (35%), pork meat (25%), sea salt, black pepper, nutmeg, garlic powder, and sodium nitrite as a preservative. The ingredients are chopped until they acquire the appropriate texture, salted and spiced, kneaded into a meat mass to reach the desired level of emulsification, packaged in food-grade metal cans, cooked, and sterilized. The merchandise will be imported in 95-gram sealed cans that are packed into cardboard boxes and stored at a temperature below 20C. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342791: The tariff classification of a costume from China and 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 child size costume identified as Fearless Knight which consists of a long-sleeved pullover upper body garment, hood, gauntlets, boots tops and a belt. The flimsy man-made textile upper body garment features a raw, unfinished neck. The long sleeves and hem bottom are finished with large, visible, loose overlock stitching. Although the garment has epaulets and a neck drape with raw edges, the garment is not well made. The garment is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342792: The tariff classification of a costume from China and 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 child size costume identified as Soul Taker which consist of a long length, hooded robe with attached face cover. The man-made textile pullover robe features a hood with a stitched on double layer face covering with raw edges. The long sleeves have raw trailing jagged cut fringe, giving a tattered appearance. The sleeve ends and hem bottom are raw and unfinished. The robe is constructed with long loose straight stitching. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342793: The tariff classification of a costume from China and 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: An adult size costume identified as Grecian Toga which consists of a sleeveless pullover robe and a shoulder drape. The flimsy man-made knitted textile robe imparts the essential character of the set and features a raw, unfinished hem bottom and armholes. The robe has no shaping and is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342819: The tariff classification of a costume from China and 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: An adult size sample identified as the Medieval Knight which consists of a pullover upper body garment you refer to as a tunic, detachable cape, hood, gauntlets, belt and medallion pin. 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, long sleeves and hem bottom. Although the garment has foam epaulets and there is an extra hanging panel in front, the edges are raw and unfinished. This is not a well made garment. The garment is constructed with long loose straight stitching. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342877: The tariff classification of a party decoration 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 flimsy, wall-hanging party banner. The item consists of an 8' long piece of polyester string with multicolored polyester felt cutout letters and a multicolored polyester felt cutout of a turkey that is glued to the string. The letters spell the phrase “HAPPY THANKGIVING,” with the turkey in the middle. The letters measure approximately 6" high each and range between 1.5" to 3.5" in width, and the turkey measures approximately 6" high by 8" wide. The fragile decoration is designed for one-time use as a disposable party decoration. The item will be marketed and sold during the Thanksgiving holiday. |
| Reason: N/A |
| Ruling Date: Sept. 27, 2024 |
N342368: The tariff classification and country of origin determination for a headband and pair of wristlets from China; 19 CFR 102.21(c)(2); tariff shift
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: China |
| Item: Two three-piece sets that includes a headband and a pair of wristlets. The headbands and wristlets are composed of 100% polyester woven fabric. The 1 ¾ inches in length by 6 inches in diameter circular shaped headbands each feature a textile bow sewn onto its front and has three elastic bands sewn in its interior to help secure the headbands to the wearer’s head. The 2 inches in length by 3 inches in diameter circular shaped wristlets each feature three elastic bands sewn onto its interior to help secure the wristlets to the wearer’s wrists. The headbands are used to keep hair neatly tied back and prevent it from getting wet or dirty as the user is preparing to wash or apply makeup. The wristlets are designed to absorb excess moisture from the user’s wrists and prevent water droplets from dripping onto clothing or other parts of the body. |
| Reason: The headband and wristlet sets are comprised of a single layer of fabric formed in a single country, that is China; therefore, under both proposed manufacturing scenarios, the country of origin of the sets are China. |
| Ruling Date: Sept. 26, 2024 |
N342400: The tariff classification of rope coiled baskets 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: Two decorative Easter storage baskets designed and intended for use in the home. The open top, rectangular-shaped baskets are constructed of 100% polypropylene nonwoven fabric sheathed with 100% polyester braided yarns. The baskets are constructed by winding the loosely tubular braided yarns and stitching each layer of braid together. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |