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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N336997: The tariff classification of ceramic bowls and ceramic plates from China
| HTS: (1), (2) 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” (1), (2) 9817.95.05, free, "articles classifiable in subheadings 6912.00 ... the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." |
| Item: (1) The first item is a pair of ceramic ornament-shaped bowls, 10210. The white stoneware bowls are both three-dimensional bowls depicting Christmas ornaments. Each open-top bowl is shaped like a round Christmas ornament, and each contains lids. The bowls’ white exterior includes white snowflakes. Each white lid contains a gold handle and sits on top of the bowl. The outer perimeter of the lid contains white decorative scroll designs. (2) The second item is a set of four ceramic ornament-shaped appetizer plates, 10211. The white stoneware plates are three-dimensional, each depicting Christmas ornaments. The plates are shaped like a white Christmas ornament with a gold top handle. The exterior of the plates contains white decorative scroll designs and a white snowflake in the center of the plates. |
| Reason: Both items are utilitarian articles excluded from Chapter 95 by Chapter note 1(x). The stoneware ceramic ornament-shaped bowls, and the stoneware ceramic ornament-shaped appetizer plates, are classified in heading 6912. |
| Ruling Date: Dec. 13, 2023 |
N336773: The tariff classification of a fanny pack from Cambodia
| HTS: 4202.92.4500, 20%, “travel, sports, and similar bags, with outer surface of sheeting of plastic, other.” |
| Item: A fanny pack. In your request, you stated that it is made of clear polyvinyl chloride (PVC) plastic sheeting. The fanny pack is designed to be worn around the waist for hands-free storage of personal effects during sport activities and travel. It also provides protection, portability, and organization to its contents. The article has a top zippered closure and one adjustable textile strap with a plastic snap closure. |
| Reason: N/A |
| Ruling Date: Dec. 13, 2023 |
N336828: The country of origin of a shovel
| Country of Origin: Vietnam |
| Item: A shovel comprising a steel head that is attached to a wood and fiberglass handle with a plastic grip. The shovel head is made from cold-rolled steel that is sourced from China. The steel is sent to Vietnam, where it is cut into shovel head blanks. Each blank is then turned, heated, and formed into the final head shape of the shovel using a forming machine. The shovel head is then heat-treated and sent to China. In China the shovel head is polished and powder coated. A Chinese-origin wood and fiberglass handle is then attached and secured to the shovel head. Finally, a plastic grip is attached to the end of the handle. |
| Reason: The shovel head imparts the essence of the finished shovel. The shovel head is not substantially changed in China so as to transform it into a new article with a different name, character, or use. Additionally, the shovel head is not substantially transformed by the attachment of the handle. |
| Ruling Date: Dec.13, 2023 |
N336745: The tariff classification of children’s wearing apparel from Vietnam
| HTS: (1) 6111.20.3000, 14.9%, “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” (2) 6110.20.2079, 16.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: other, other: other: women’s or girls’: other.” |
| Item: (1) An infant’s hoodie-style garment. The garment is made from 55 percent cotton and 45 percent polyester knit fabric that is napped on the inside. The lightweight garment features a self-fabric hood, a full front opening with a zipper closure, split kangaroo pockets, long sleeves with ribbed knit cuffs, and a loose-fitting ribbed knit waistband. The item will be imported in infants’ sizes Newborn to 24 months. (2) A unisex children’s hoodie-style garment. The garment is made from 55 percent cotton and 45 percent recycled polyester knit fabric that is napped on the inside. The lightweight garment features a self-fabric hood, a full front opening with a zipper closure, split kangaroo pockets, long sleeves with ribbed knit cuffs, and a loose-fitting ribbed knit waistband. The item will be imported in toddler sizes 2T-5T, 6 and 7. |
| Reason: The garments’ lightweight fabric and loose-fitting waistband do not provide adequate protection from the weather. Consequently, they would not be considered outerwear. |
| Ruling Date: Dec. 13, 2023 |
N336729: The tariff classification of a girl’s adaptive upper body garment from Cambodia
| HTS: 6114.20.0060, 9817.00.96, 10.8% + free of duty and user fees, “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” "As a result, the product is consistent with items that are specially designed and adapted for use by those who are permanently or chronically physically or mentally handicapped (except articles for the blind)." |
| Item: A girl’s one-piece pullover sewn to a bodysuit-style garment composed of 60 percent cotton and 40 percent recycled polyester knit fabric. The short sleeve garment features a round front neckline, rib knit collar and rib knit leg openings, and a three snap crotch closure. The pullover is attached to the bodysuit by overlock stitching on the arms and neckline. In your submission you indicate that the hidden abdominal openings are intended to accommodate ports for medical devices and/or feeding tubes. The garment will also be imported with long sleeves for boys. |
| Reason: N/A |
| Ruling Date: Dec. 13, 2023 |
N336651: The tariff classification of a women’s bolero sweater from China
| HTS: 6110.30.3020, 9903.88.15, 32% + 7.5%, “Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s.” |
| Items: Style 5GK4MM is a women’s knit bolero upper body garment constructed from 57% viscose, 25% nylon and 18% polyester knit fabric. The outer surface of the garment’s fabric measures five stitches per two centimeters in the direction the stitches were formed. The bolero features a rib knit shawl collar, long sleeves with rib knit cuffs and a curved rib knit bottom. |
| Reason: N/A |
| Ruling Date: Dec. 13, 2023 |
N336643: The tariff classification of paper tags from China
| HTS: 4821.90.4000, free, "Paper and paperboard labels of all kinds, whether or not printed: Other: Other." |
| Item: Die-cut paperboard tags in three shapes. The first, DAD0476, is a generally rectangular tag with a scalloped edge on one of its narrow sides. The tags measure 1 1/2" x 3 1/8” and are punched with a hole for threading and attachment to an article. The second, DAD0477, is a generally rectangular tag with four scroll-shaped sides. The tags measure approximately 2” x 2 3/4" and are punched with a hole. The third, DAD0478, is a generally circular tag cut in the shape of a flower with 8 petals. The tags measure approximately 3” in diameter and are punched with a hole. The tags are unprinted and are used to label articles, for example, for identification or for addressing gifts. |
| Reason: The tags are plain labels designed to be affixed to an article. Therefore, the tags are classifiable under heading 4821. |
| Ruling Date: Dec. 13, 2023 |
N336569: The tariff classification of gloves from Pakistan
| HTS: 6116.10.6500, 7%, “gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other.” |
| Item: A polyvinyl chloride plastic dipped, string-knit work glove constructed of 91% nylon, 9% elastic. The plastic coating is on the outer surface, covers the palm and overlaps a portion of the back side fingers, as well as a portion of the palm side cuff. The glove features thermoplastic rubber molding on the back side, a 100% acrylic lining, and an overlock stitch finish at the cuff bottom. The essential character of the glove is imparted by the coated outer shell portion only. Based on the figures submitted, you have indicated that the weight of the textiles is less than 50% of the weight of the coated outer shell knit portion. The X in the style number will change depending on the size of the glove. |
| Reason: N/A |
| Ruling Date: Dec. 13, 2023 |
N336937: The tariff classification of a woman’s jacket from Vietnam
| HTS: 6211.43.1078, 16%, “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202.” |
| Item: Item 359792 is a woman’s upper body garment constructed from 45% cotton, 40% polyester, 14% rayon, and 1% spandex woven fabric. The fully-lined jacket features 3/4 length sleeves with hemmed cuffs, a round neckline, a full front opening secured with four snap closures, a left chest pocket, and a banded bottom. The jacket extends from the shoulders to the hip area. |
| Reason: N/A |
| Ruling Date: Dec. 14, 2023 |
N336921: The tariff classification of shoehorns from China
| HTS: 8205.59.5560, 9903.88.03, 5.3% + 25%, “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts).” |
| Item: The items under consideration are three styles of stainless-steel shoehorns. The shoehorns are hand-held, curved pieces of metal used as aids in putting on shoes. You have stated that they will be imported in sizes 4 inches, 7.5 inches and 16.5 inches long. |
| Reason: Per GRI 3(a), this item is more specifically provided for in another heading in the tariff. Therefore, classification in heading 7323, HTSUS is precluded. |
| Ruling Date: Dec. 14, 2023 |