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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N342931: The tariff classification of analog wrist watches made in the Philippines and interchangeable watch straps made in China
| HTS: (1) 9102.11.45, 9903.88.15, 40¢/watch + 7.5%, + 8.5% on the case, + 2.8% on the strap, band or bracelet, + 5.3% on the battery, “Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: Wrist watches, electrically operated, whether or not incorporating a stop watch facility: With mechanical display only: Having no jewels or only one jewel in the movement: Other: Other.” (2) 9102.11.25, 9903.88.15, 40¢/watch + 7.5%, +8.5% on the case + 14% on the strap, band or bracelet + 5.3% on the battery, “Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: wrist watches, electrically operated, whether or not incorporating a stop watch facility: with mechanical display only: having no jewels or only one jewel in the movement: with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated: other.” |
| Item: Two models of box sets; each box set will consist of a quartz analog wrist watch with a stainless steel case, stainless steel bracelet, no jewels in the movement, and a battery. Box set (1) will include an additional unattached leather strap that is interchangeable with the stainless steel strap already attached to the watch. Box set (2) will include an additional unattached stainless steel strap that is interchangeable with the stainless steel strap already attached to the watch. The watch movements are made in the Philippines, and the leather and stainless steel straps are made in China. Each box set will be imported in a single retail package. |
| Reason: The calculation of duties on various watches, clocks, watch movements and clock movements requires that these articles be constructively separated into their component parts and each component separately valued. |
| Ruling Date: Oct. 17, 2024 |
N343008: The tariff classification of a journal from China
| HTS: 4820.10.2010, 9903.88.03, free + 25%, “Diaries and address books.” |
| Item: A journal with a Winnie the Pooh theme. The journal measures approximately 6” wide by 8” high and 1” deep and contains 120 lined pages. The exterior is covered in plush fake fur designed to look like Winnie the Pooh, including his smiling face, ears, and torso on the front of the book. It features arms that, when squeezed, inflate with air and outstretch, as if for a hug. The hangtag identifies the item as a “Plush Motion A4 Journal.” |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |
N343061: The tariff classification of temporary tattoos and nail stickers from Taiwan
| HTS: (1) 4908.90.0000, free, which provides for “Transfers (decalomanias): Other.” (2) 3919.90.5060, 5.8%, “self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other.” |
| Item: “Tattoopalooza” consists of (1) four sheets of temporary tattoos and (2) two sheets of nail stickers packaged together for retail sale in a flat-lay envelope style packaging. The approximately 33 temporary tattoos depict unicorns, ice cream cones, rainbows, and other kid-friendly motifs. The user is instructed to cut out the desired design, remove the clear top film, press the tattoo face down on clean, dry skin, cover with a wet cloth or sponge and hold for 30 seconds before carefully peeling off the backing paper. Rubbing alcohol or baby oil can be used to remove the transfer. The nail stickers are printed, self-adhesive stickers composed of plastic. There are 96 stickers on each sheet of backing paper that feature hearts, rainbows, stars, and other cute designs. The stickers are for use in decorating fingernails. |
| Reason: The temporary tattoos and nail stickers are not designed to be used directly together and do not meet a particular need or carry out a specific activity. Since the kit is not a set for customs purposes, the items will be separately classified. |
| Ruling Date: Oct. 17, 2024 |
N343076: The tariff classification of crayons encased insde plastic grip wheels from China
| HTS: 9609.10.0000, 9903.88.15, 14¢/gross + 4.3% + 7.5%, pencils and crayons, with leads encased in a rigid sheath. |
| Item: “Color Burst Crayons Set” including 3 plastic grip wheels, each with 8 different wax crayon colors encased inside. The plastic encasements of the wheels are meant for hands to easily grip and draw with them. Three crayon wheels are packed together in retail-ready packaging. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |
N343140: The tariff classification of a costume 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 child-size costume, which consists of a full-length, man-made textile dress with a single ply stand collar and deep back opening finished with large, visible, loose overlock stitching. The deep back opening closes with a single small tab of hook and loop fastener. The short puff sleeves end in a folded band. Although the sleeves have well-made characteristics, the dress is not well-made. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem is finished with large, visible, loose overlock stitching. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |
N343142: The tariff classification of a costume 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 child-size costume which consists of a long-sleeved dress, cat ear headband and plastic novelty glasses. The dress is one piece and includes attached side panels that mimic a jacket. The panels have large, visible loose overlock stitching. The dress has a faux fur collar and cuffs with raw, unfinished edges. The neck, armholes and deep back opening have large, visible loose overlock stitching. The deep back opening is closed with a single tab of hook and loop fastener. The faux front “belt” has large, visible loose overlock stitching with a vinyl cat emblem. The flimsy half elastic waist consists of a strip of narrow 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. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 17, 2024 |
N343143: The tariff classification of a costume 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 child-size costume which consists of a dress and a cat ear headband, and features large, visible loose overlock stitching on the neck, armholes, and deep back opening which is closed with a single small tab of hook and loop fastener. There is a mesh ruffle below the waist with a raw unfinished edge, The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The dress has some flower embellishments on the bodice, but the dress is not well-made. The petal shaped hem has large, visible, loose overlock stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 17, 2024 |
N343144: The tariff classification of a costume 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 sample of a child-size costume which consists of a dress and a cat ear headband, and features large, visible, loose overlock stitching on the neck and deep back opening. The deep back opening is closed with a single small tab of hook and loop fastener. The short sleeves have large, visible loose overlock stitching. 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 long straight dress ends in a ruffle bottom depicting a mermaid tail. The hem bottom has large, visible loose overlock stitching. Although there is some shirring on the sleeves and hem bottom, the dress not well-made. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 17, 2024 |
N343276: The tariff classification of spooled polytetrafluoroethylene (PTFE) in dispenser from China
| HTS: 3916.90.3000, 9903.88.02, 6.5% + 25%, monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: monofilament. |
| Item: A spool of extruded polytetrafluoroethylene (PTFE) encased in a molded polypropylene dispenser with a stainless steel cutting blade similar to those in dental floss dispensers. The extruded PTFE measures approximately 1.8 mm. The product will be used in a dental office setting. The PTFE will be measured, cut and sterilized by dental practitioners for use during dental implant procedures.The PTFE is extruded in the United States from 100% virgin PTFE and spooled onto polypropylene spools. The dispenser will be produced in China by injection molding of polypropylene and the incorporation of the stainless steel blades. The spools of PTFE are shipped from the U.S. to the Chinese manufacturer for incorporation with the dispensers. They will then be packaged and shipped back to the U.S.The spools of U.S. Origin PTFE are provided free of charge to the Chinese manufacturer for inclusion in the dispensers. |
| Reason: The dispenser simply facilitates the use of the PTFE by the dental practitioner; for this reason, the PTFE provides the essential character of this product. |
| Ruling Date: Oct. 17, 2024 |
N343288: The tariff classification of a wooden table décor from China
| HTS: 4420.19.0000, 3.2%, statuettes and other ornaments, of wood, other than tropical wood. |
| Item: A wooden snowman table decor. The snowman is made of medium density fiberboard (MDF) and features a die-cut MDF single letter monogram applied to its belly. The artwork, such as facial features and buttons, are silk printed on the MDF. The snowman wears a top hat, its arms resemble sticks, and a textile scarf is tied at the neck. The snowman measures approximately 2 ½ inches wide by 6 inches high by ½ inch in depth and is intended for decorative indoor use. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |