Recent CBP Rulings
The following are short summaries of recent CBP “NY” rulings issued by the agency's National Commodity Specialist Division in New York:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N318604: The tariff classification of men’s trousers from Pakistan and men’s upper body garments from Bangladesh
| HTS: Trousers: 6103.42.1020, 16.1%, “Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of cotton: Trousers, breeches and shorts: Trousers and breeches: Men’s.” Cotton pullover: 6110.20.2069, 16.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other.” Polyester pullover: 6110.30.3053, 32%, Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other.” |
| Item: Men’s trousers constructed from 60% cotton and 40% polyester knit fabric that is brushed on its inside surface; a men’s pullover constructed from 100% cotton slub jersey knit fabric that measures 30 stitches per two centimeters in the direction the stitches are formed; and a men’s pullover constructed from 95% polyester, 5% spandex knit fabric that measures 35 stitches per two centimeters in the direction the stitches are formed. |
| Reason: The garments at issue may be worn to bed for sleeping; however, it is our opinion that their principal use is for “home comfort” and lounging. The garments can easily make the transition from inside the home (in a private setting) to outside the home (and a more social environment). As such, these garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. |
| Ruling Date: April 12, 2021 |
N318588: The tariff classification of a used CT Scanner made in China and exported from Italy
| HTS: 9022.12.000, free, “Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators….Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: Computed tomography apparatus.” Secondary classification: 9903.88.01, 25%. |
| Item: A General Electric (GE) Optima 520 CT Scanner, originally manufactured in China but currently located in Italy. |
| Reason: N/A |
| Ruling Date: April 12, 2021 |
N318556: The tariff classification of a plush sherpa throw from China
| HTS: 6301.40.0020, 8.5%, “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” |
| Item: A throw blanket made from 100 percent polyester knit pile fabric. The face side has a short plush pile surface with a winter or holiday motif and the reverse side has a longer “sherpa” pile or fleece. |
| Reason: The Explanatory Notes to heading 6301 says: “Blankets and traveling rugs are usually made of wool, animal hair, cotton or man-made fibers, frequently with a raised pile surface, and generally of thick heavy-texture material for protection against the cold.” The knit pile surface and fleece construction of item 608942 suggest it is intended for protection against the cold and is, therefore, more specifically associated with the blankets of heading 6301. |
| Ruling Date: April 12, 2021 |
N318549: The tariff classification of a plastic knob from China
| HTS: 8538.90.6000, 3.5%, “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Molded parts.” Secondary classification: 9903.88.01, 25%. |
| Item: A molded plastic operating knob with a retaining clip having a female D-shaft receptacle. The knob is intended to be attached to the electrical control interface for a bilevel positive airway pressure (BiPAP) machine for the purpose of electrically controlling the machine’s features and functions. |
| Reason: The plastic knob is not eligible for duty-free treatment under subheading 9817.00.96 because it is a component used in electrical control and switching apparatus applications, and has no feature that devotes its use with a BiPAP machine. |
| Ruling Date: April 12, 2021 |
N318342: The tariff classification of Esketamine (CAS No. 33643-46-8) in bulk powder form, from Brazil
| HTS: 2922.39.2500, 6.5%, “Oxygen-function amino-compounds: Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: Other: Aromatic: Other: Products described in additional U.S. note 3 to section VI.” Duty free pursuant to General Note 13. |
| Item: A cyclohexanone derivative and S-enantiomer of racemic ketamine, with analgesic, anesthetic and antidepressant activities. It is indicated for the treatment of adults with treatment-resistant depression (TRD) and depressive symptoms in adults with major depressive disorder (MDD) with suicidal thoughts or actions. |
| Reason: N/A |
| Ruling Date: April 12, 2021 |
N318581: The tariff classification of a woman’s top from China
| HTS: 6114.20.0010, 10.8%, “Other garments, knitted or crocheted: Of cotton: Tops: Women’s.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A woman’s crop top composed of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless tight-fitting garment features a scooped front neckline, spaghetti straps, and the upper portion of the back extends straight across from side seam to side seam. The garment does not reach the waist and has a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 13, 2021 |
N318580: The tariff classification of a woman’s top from China
| HTS: 6114.30.1020, 28.2%, “Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A woman’s camisole styled top composed of 94 percent nylon and 6 percent spandex knit fabric. The sleeveless tight-fitting garment features a scoop front neckline, elasticized adjustable spaghetti straps, and the upper portion of the back extends straight across from side seam to side seam. The garment extends from the top of the bust to below the waist and has a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 13, 2021 |
N318318: The tariff classification of Crude Spent Bleaching Earth Oil from Malaysia
| HTS: 1522.00.0000, 3.8%, “Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.” |
| Item: Crude Spent Bleaching Earth Oil derived from the degumming and bleaching of crude palm oil. This product will be shipped in ISO tanks of either 21 metric tons or 2000 metric ton. Crude Spent Bleaching Earth Oil will be used for industrial purposes such as the production of renewable diesel. |
| Reason: N/A |
| Ruling Date: April 13, 2021 |
N318874: The tariff classification of paper plates from China
| HTS: 4823.69.0040, free, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: Six paperboard plates that are packaged together. The plates are round and measure 9 inches in diameter. They are printed with Christmas-theme images, such as Christmas trees, gifts, and ornaments. The plates are contoured and stacked together in plastic film packaging. |
| Reason: While the plates are contoured and nest somewhat, they are not containers, as they do not enclose contents in any manner. Subheading 4823.6 specifically names both plates and cups, while subheading 4823.69.0020 specifies only cups with other round nested containers. If plates were considered to be round nesting containers, they would have been specifically named and distinguished from “other containers,” as cups are. |
| Ruling Date: April 14, 2021 |
N318798: The tariff classification of a Boo Bucket from China
| HTS: 4819.50.4040, 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 packing containers, including record sleeves: Other: Other: Rigid boxes and cartons.” Secondary classification: 9903.88.03, 25%. |
| Item: A combination of a rigid paperboard bucket, four paper goodie bags, four bingo cards with tokens, and four paper candy bar wrappers, marketed as a means of presenting treats or gifts for Halloween. |
| Reason: The bucket itself the overwhelming decorative and containing element of the set, is the chief marketing element and can be used for the gift-giving function without the remaining items. All of the remaining items are subsidiary and are marketed to be contained by the bucket when in use. The bucket imparts the essential character of the set. |
| Ruling Date: April 14, 2021 |
N318769: The tariff classification of a woman’s knit shirt from Indonesia.
| HTS: 6106.20.2010, 32%, Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s.” |
| Item: A woman’s shirt composed of 100 percent polyester, Sherpa knit pile fabric that measures more than 10 stitches per linear centimeter measured in both directions. The shirt features self-fabric point collar, a full front opening secured with a right-over-left five-snap closure and patch chest pockets with a snap-flap closure. The garment also features long, vented sleeves with one-snap closure cuffs, a hemmed bottom with side slits and a slightly longer back panel. The garment reaches below the mid-thigh area. |
| Reason: N/A |
| Ruling Date: April 14, 2021 |
N318683: The tariff classification of the “Star Wars FX Lightsaber” from China
| 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: A replica toy conversion of the Star Wars lightsaber. The hilt, which is the main body of the lightsaber, houses the electronic components including the battery pack and the light mechanisms. The pommel holds the speaker in place while the emitter insert holds the blade and blade tip in place. The switch, located on the hilt, when pressed will light up and make sounds depending on the customer’s choices. The lightsaber has no utilitarian function; it is principally designed for the amusement of children ages 5 and older. |
| Reason: N/A |
| Ruling Date: April 14, 2021 |