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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N342781: The tariff classification of a placemat from China
| HTS: 4419.90.9100, 9903.88.15, 3.2% + 7.5%, “Tableware and kitchenware, of wood: Other: Other.” |
| Item: A placemat rectangular in shape and measuring approximately 16” wide by 12” long, with rounded corners. It is composed of medium density wood fiberboard (MDF) and is laminated on the top surface with a plastic-coated printed paper. It is backed with a thin layer of cork. The surface of the top side is decorated with printed images of hearts. This item is designed for protecting and decorating the tabletop in an eating area. |
| Reason: N/A |
| Ruling Date: Oct. 1, 2024 |
N342824: 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 toddler size costume identified as Fire Breathing Dragon. This costume will also be sold in infant sizes as Darling Dragon. The costume consists of a long-sleeved jumpsuit, wings, and a headpiece/mask. The flimsy man-made knitted textile jumpsuit features large, visible loose overlock stitching at the neck and a deep back opening with raw unfinished edges which is closed with three very small tabs of hook and loop fastener. The sleeves and leg openings end in hand and foot covers that depict claws. The open inseam on the legs of the jumpsuit has raw, unfinished edges and is closed with five very small tabs of hook and loop fasteners. Although there is some styling on the garment like a stuffed dragon tail, the garment is not well-made. The garment is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile jumpsuit imparts the essential character of the set. |
| Ruling Date: Oct. 1, 2024 |
N342828: 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 Headless Horseman. The same costume is also sold in child sizes. The costume consists of a long-sleeved pullover top with an attached cape, a plastic “bloody neck” headpiece with cutouts for the wearer’s eyes and an inflatable shoulder component. The flimsy man-made knitted textile top features a foam collar with hook and loop fastener closing the raw, unfinished deep back opening. The front neck features a faux ascot and vest front. The ascot is raw and unfinished. The long sleeves are raw and unfinished with a strip of narrow elastic stitched on with a single row of long, loose straight stitching. The hem bottom is raw and unfinished. The top is constructed with long loose, straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: Oct. 1, 2024 |
N342569: The tariff classification of RF Isolators from China
| HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: A Radio Frequency (RF) Isolator. The subject device is constructed of ferrites and resistors within a metal housing. On one side of the device is an SMA coaxial male receptacle with an SMA female connector on the opposite end. The isolator functions by blocking and isolating microwave and/or RF signals and allows them to only travel in one direction, preventing any backflow that could disrupt the effectiveness of the system within which they are placed. These devices are used in various industries and applications such as telecommunications, radar, and measurement systems. |
| Reason: N/A |
| Ruling Date: Sept. 30, 2024 |
N342797: 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 Cornfield Carnage which consists of a pullover top with faux vest, separate collar, mask, hat, rope waist tie, fringe cuffs, and plastic scythe. The flimsy man-made knitted textile top features a neck with large, visible, loose overlock stitches, faux vest front panels with raw, unfinished edges attached at the shoulders and side seams, the hem bottom and the long sleeves have raw, unfinished, jagged cut edges, the sleeves also have narrow elastic stitched on with a single row of long loose straight stitching. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Sept. 30, 2024 |
N342802: 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 Killer Scarecrow. The costume consists of a pullover top with faux vest, separate collar, mask, hat, rope waist tie, fringe cuffs, and plastic scythe. The flimsy man-made knitted textile top features a neck with large, visible, loose overlock stitches, faux vest front panels with raw, unfinished edges attached at the shoulders and side seams, the hem bottom and the long sleeves have raw, unfinished, jagged cut edges, the sleeves also have narrow elastic stitched on with a single row of long loose straight stitching. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Sept. 30, 2024 |
N342816: 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 Roman Gladiator which consists of a sleeveless pullover upper body garment, pullover foam body armor with open sides, back tie and attached cape, gauntlets, arm bands, pin-on plastic medallion, shoulder guard, shin guards, and a headband. The flimsy man-made knitted textile upper body garment features large, visible, loose overlock stitching at the neck, raw, unfinished armholes and hem bottom. The shapeless garment is constructed with large, loose straight stitching. |
| Reason: The flimsy man-made knitted textile upper body garment imparts the essential character of the set. |
| Ruling Date: Sept. 30, 2024 |
N342821: 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 Bride from Hell. The costume will also be sold in plus sizes. Both adult size and plus size costumes consist of a long-sleeved pullover dress, petti skirt, overskirt, waist sash, veil, headband, devil horns on string elastic loop. The flimsy man-made textile dress features large, visible loose overlock stitching at the neck that form long string ties and a basic band collar. The ties close the deep back opening. The long sleeves have raw, unfinished edges. The half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem has large visible, loose overlock stitching. Although the dress has a ruffle yoke front, the ruffle edges are raw and unfinished. This is not a well-made garment. The dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Sept. 30, 2024 |
N340483: The tariff classification of a wooden knot-making jig kit from China
| HTS: 4417.00.8090, 9903.88.03, 5.1% + 25%, Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other. |
| Origin: China |
| Item: A kit including a wooden knot-making jig, a plastic ball knot core, a metal key ring, and step-by-step instructions. The jig measures approximately 6.8” long by 4” wide. The base measures 0.8” in thickness, has five holes, and is marked with numbers and compass directions. Four wooden pegs are inserted into four of the base holes to form the complete jig. The cord (not included with the kit) is wound around the jig and plastic ball to form the “monkey fist” knot. The finished knot can then be attached to the metal keyring for use. The kit is packaged for retail sale and is marketed for users over 3 years in age. |
| Reason: The items together constitute a set put up for retail sale and are used together to make knot keychains. The jig is the predominate article in the set, in terms of bulk and function. Therefore, the essential character of the set is imparted by the wooden knot-making jig. |
| Ruling Date: June 7, 2024 |
N338825: The tariff classification of woven polyester upholstery fabric from China
| HTS: 5515.12.0090, 9903.88.03, 12% + 25%, Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. |
| Item: A woven fabric with a monochromatic appearance. The fabric is composed of 96% polyester (of which 63% is staple fibers and 33% is non-textured filament yarns) and 4% linen/flax staple fibers. The fabric weighs 335 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 |