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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N343299: The tariff classification of a polyethylene mailer bag from China
| HTS: 3923.21.0095, 9903.88.03, 3% + 25%, articles for the conveyance and packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other. |
| Item: The merchandise at issue is a mailer bag constructed of low-density polyethylene (LDPE). It incorporates a self-sealing adhesive strip for closure. The bags are printed with a repetitive design of strawberries, pumpkins or other similar patterns solely for decorative purposes. The bags will not be printed with logos, branding or other functional text. The mailers will be imported in various sizes including 6 inches by 9 inches and 10 inches by 13 inches. They are intended for use as e-commerce packaging for lightweight goods. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |
N343347: 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 the Deluxe Bunny that consists of a long-sleeved jumpsuit, headpiece, mittens and a mask, and features a neck with large, visible, loose overlock stitching, a deep back opening with a raw unfinished edge. The deep back opening is closed with three small tabs of hook and loop fastener. The sleeves and leg openings have raw unfinished edges. The jumpsuit is sewn with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile and faux fur jumpsuit imparts the essential character of the set. |
| Ruling Date: Oct. 17, 2024 |
N343376: The tariff classification of notepads from China
| HTS: 4820.10.2020, 9903.88.03, free + 25%, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Memorandum pads, letter pads and similar articles.” |
| Item: The “Stitch Sticky Pad Folio” is a folio (folder) containing several sticky note pads featuring the Disney character Stitch. The bifold chipboard folio is covered with decorative art print paper. Inside are seven sticky note pads in various dimensions with 150 sheets of paper each. Attached on the inside left cover are two notepads measuring 4" x 5" each. Attached on the right inside cover are three notepads, measuring 0.8" x 3.3" each, one pad measuring 3" x 3", and one shaped like Stitch’s head, that measures approximately 2" x 3.3". The sticky notes are embellished with printed motifs of Stitch. An elastic band runs the length of the folder to hold it closed. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |
N342630: The country of origin of a quilted pillow protector and four quilted mattress protectors
| Origin: Vietnam (1), China (2) |
| Item: A pillow protector (1), quilted and having a zipper closure at one end. The top face is 100% man-made fiber. The bottom face is 100% polyester fiber, and the middle layer is 100% polyester stuffing yarns. Four mattress protectors with three layers. The top layer is made of 50% polyethylene/50% nylon knit fabric. The middle layer is made of 100% polyester and the bottom layer is made of 100% polyester knit fabric. The three layers are held together by yarns traveling back and forth between the two faces creating a geometric design on the surface and separated by textured stuffing yarns inserted between the top and bottom layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a lightly quilted effect. |
| Reason: Because the fabric for the mattress protectors is formed in two countries, the country of origin cannot be readily determined based on the fabric-making process. Accordingly, country of origin is conferred by the last country in which an important assembly or manufacturing process occurs. Here, the last country in which an important assembly or manufacturing process occurs is China, where the fabrics are cut and sewn to produce the finished mattress protectors. |
| Ruling Date: Oct. 16, 2024 |
N342631: The tariff classification of a Personal Pet from Israel
| HTS: 9804.00.65, free, Articles imported by or for the account of any person arriving in the U.S. and who is a returning resident thereof (including American citizens who are residents of American Samoa, Guam or the U.S. Virgin Islands): Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the U.S. Virgin Islands or from a contiguous country that "maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival: Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition for his own personal use and intended only for such use and not for any other person nor for sale." |
| Item: The subject of this submission is a pet dog. The owner of the pet is a U.S. citizen, will return to the country and intends to bring his pet dog, which will be declared as part of his personal effects. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |
N342730: The tariff classification of a Personal Pet from Brazil
| HTS: 9804.00.20, free, “Articles imported by or for the account of any person arriving in the United States from a foreign country: Articles imported by or for the account of any person arriving in the United States who is not a returning resident thereof: Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale.” |
| Item: The subject of the submission is a pet dog. The owner of the pet will be in the United States on a temporary visit and intends to bring her pet dog, which will be declared as part of her personal effects. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |
N342832: The tariff classification of a container from Germany or China
| HTS: 7311.00.0090, free, “Containers for compressed or liquefied gas, of iron or steel: Other.”; if from China: 9903.88.03, 25%. |
| Item: A stainless steel, aluminum, and carbon steel cylindrical container. The container’s working pressure is 175 psi and the volume capacity is 11,000 gallons. The cylindrical shape container extends the full length of a 40' ISO container frame. The container dimensions approximate 40' in length, 8' in width, and 8' 9" in height. In the condition at the time of U.S. importation, the container will be welded, assembled and ready to use. The container will be manufactured in Germany or China. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |
N342861: The country of origin of space heaters from Vietnam
| Origin: Vietnam |
| Item: Two models of space heaters that operate using heating wire assemblies that heat up the air that passes over them created by the internal fan. The models have very similar parts and production processes. The primary difference between the two models is their outer shell shape (generally square versus rounded) and control knob location. The heaters are completed in Vietnam through a three-stage process. The first stage involves forming the front and rear exterior covers/shells by injection molding in Vietnam. The next stage is the production of the heating wire assembly by a third party in Vietnam from Chinese-origin raw materials. The final stage is also performed in Vietnam and includes assembling the body, heating wire assembly, and other components into the finished heaters, testing and packaging. |
| Reason: The Chinese components undergo enough of a change to afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. In addition, the heating wire assemblies, which are essential parts, are manufactured in Vietnam. The country of origin for these household, fan-forced space heaters is Vietnam. |
| Ruling Date: Oct. 16, 2024 |
N342905: The tariff classification of a battery pack from China
| HTS: 8506.10.0090, 9903.88.03, 2.7% + 25%, “Primary cells and primary batteries; parts thereof: Manganese dioxide: Other.” |
| Item: An emergency battery pack with a nominal capacity of 1000 mAh and an output voltage of 5 VDC at 0.8 A. The subject battery pack is marketed for Android devices, consisting of a plastic housing, a male micro-USB connector, and three non-rechargeable AAA alkaline batteries. Since the battery pack does not have a charging port, the AAA batteries need to be replaced once they are depleted. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |
N342927: The tariff classification of paper shopping bags from Vietnam
| HTS: (1) 4819.40.0040, free, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other. (2) 4819.30.0040, free, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Sacks and bags, having a base of a width of 40 cm or more: Other. |
| Item: Paper shopping bags in three sizes, small (1), medium and large (2), constructed of paper weighing 140 or 180 grams per square meter (gsm). There is a stabilizing piece of paperboard lining the bottom of each bag. The top edge of the bag is folded over with a paperboard insert in the folds for support. The handles are made of woven ribbons that are threaded through the holes near the top of the bag and are secured with a knot at each end. Photos indicate that the bag is printed with two colors, pink and white. The sample provided shows the shopping bag is colored on the exterior and printed with company name and logo. |
| Reason: N/A |
| Ruling Date: Oct. 16, 2024 |