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:
N339004: The tariff classification of video inspection scopes from China
| HTS: (1) 8525.89.5000, 9903.88.03, free + 25%, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Other: Other: Other.” (2) 8525.89.4000, 9903.88.15, free + 7.5%, "Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Other: Digital still image video cameras." |
| Item: Two models of video inspection scopes, which are used to inspect hard-to-reach interior structures. (1) One model can capture and record 30 still images onto the internal memory. The scope does not have the ability to record video and cannot transfer images. (2) The other can capture and record still images and video. Moreover, images can also be manually transferred from the scope to a PC via a USBC connector for viewing or for file transfer. Both inspection scopes are designed to be used in automotive, industrial, and workshops. |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N339055: The tariff classification of an adjustable mattress from China
| HTS: 9404.29.9087, 9903.88.03, free + 25%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of other materials: Other: Other: Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm.” |
| Item: The IZone Air Bed System, a mattress with an air chamber on either side of the mattress to provide two users lying side-by-side with independently adjustable lumbar support. The two air chambers are inflated and deflated by means of an electric air pump controlled by a wireless remote. Additionally, the user will assemble the mattress so that the head and foot areas are either softer or firmer by installing the two head and two foot cushions with either their soft or firm sides facing up. The air chambers and foam cushions sit atop a polyurethane (PU) foam tray and under a gel infused PU foam comfort layer. They are enclosed in a fire-retardant sock and the complete assembly is enclosed in a polyester mattress cover with a zipper closure. The complete unassembled mattress is made in China and shipped in one box. |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N338971: The tariff classification of a textile 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-sized costume which consists of a man-made textile pullover dress with spaghetti straps. The flimsy dress features large, loose straight stitching around the neck and armholes. The deep back opening features large visible loose overlock stitching and is closed with small tabs of hook and loop fastener. 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 hem bottom is finished with large, visible, loose overlock stitching. Although the spaghetti straps are covered elastic, and there is some styling on the garment, the dress is not well-made. |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N338892: The tariff classification of Formoterol Fumarate Dihydrate (CAS No. 183814-30-4) in bulk powder form, from Spain
| HTS: 2924.29.7100, free, “Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI.” |
| Item: Formoterol Fumarate Dihydrate is in a class of medications called long-acting beta agonists (LABAs). It works by relaxing and opening air passages in the lungs, making it easier to breathe. It is used as a bronchodilator in the management of asthma and chronic obstructive pulmonary disease (COPD). |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N339115: The tariff classification of a RJ45 plug from China
| HTS: 8536.69.8000, 9903.88.03, 2.7% + 25%, “Electrical apparatus …for making connections to or in electrical circuits … : Lamp-holders, plugs and sockets: Other: Other.” |
| Item: The RJ45 CAT6 Shielded Plug with Strain Relief is described as a clear polycarbonate electrical plug body having eight electrical contact pins, a brass strain relief, a plastic load bar and a pair separator. This CAT6 plug is placed on the prepared end of a telecommunications cable and crimped to provide an electrical connection. No cable or wire is attached to the plug, which is said to be imported in bags of 50. |
| Reason: N/A |
| Ruling Date: April 10, 2024 |
N338883: Classification, country of origin determination, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for polyester textured yarn and polyester yarn waste from Indonesia; 19 CFR 102.21 (c)(1); 19 CFR 102.21(c)(2); tariff shift
| HTS: (Working product) 5402.33.3000, 8.8%, “Synthetic filament yarn (other than sewing thread), not put up for retail sales, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polyesters: Single yarn.” (Waste) 5505.10.0040, free, “Waste (including noils, yarn waste and garneted stock) of man-made fibers: Of synthetic fibers: Of polyesters.” |
| Country of Origin: Indonesia |
| USMCA Eligibility: Not eligible |
| Item: Tangled textured 100% polyester multifilament single yarns. The yarns will be imported on tubes into Canada from Indonesia and will be used to produce woven and knit mattress ticking fabric. The tangled yarns are collected during various manufacturing processes which include excess yarn cut after a seam is made; residual yarn leftover on tubes at the end of production or a lot and removed from the tube; and damaged layers of yarn removed from the exterior of the tube. The length of the yarn can range from ½ inch to 14,000 yards in length. The yarns are packaged in bales weighing approximately 900 pounds and shipped to the United States to be shredded and converted into fiber. The yarns also have a fiber content of cotton, viscose, polyethylene, or polypropylene, and can be considered a staple or filament yarn, and are manufactured in various countries including India, South Korea, and the United States. In Indonesia, the polyester filament yarn is extruded and spooled and is then shipped to Canada in tubes. |
| Reason: (HTS) The yarn pulled from the tubes at the end of production or a lot or considered defective prior to production is not a by-product of manufacture, but rather created before or after manufacture and thus, will not be considered waste. The yarn collected during the manufacturing process by cutting excess yarn after a seam will be considered waste. (Country of Origin) As the polyester textured filament yarns are wholly obtained or produced in a single country, territory or insular possession, Indonesia, the country of origin is Indonesia. As the polyester textured filament yarn waste is extruded and formed in Indonesia, as per the terms of the tariff shift rule for heading 5505, HTSUS, the country of origin for the filament yarn waste is Indonesia. (USMCA) It has not met the terms of the tariff shift. |
| Ruling Date: April 12, 2024 |
N339516: The tariff classification of Christmas tree garlands from China
| HTS: (1), (2), (3) 9505.10.1500, free, "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” (4) 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: (1) A Wood Bead Garland with Tassels. The garland features nine red polyester textile tassels evenly spaced between red and white wooden beads on a polyester cord. The decoration is predominantly made of wood. (2) A Wood and Jute Garland with Tassels. The garland features sixteen jute tassels evenly spaced between beige wooden beads on a jute cord. The decoration is predominantly made of wood. (3) A Wood Bead Garland. This garland is composed of same-size burgundy-colored wooden beads on a jute cord. This decoration is predominantly made of wood. (4) A Polyester and Burlap Ruffle Garland. This garland features approximately twenty-one same-size ruffles made of man-made woven textile fabric. The ruffles alternate between black and white check ruffles alternating with beige ruffles, threaded onto a jute cord. This decoration is predominantly made of textile fabric. |
| Reason: N/A |
| Date: April 15, 2024 |
N339411: The tariff classification of a wooden Alphorn from Switzerland
| HTS: 9205.90.4080, 4.9%, "other wind musical instruments…other: woodwind instruments: other, other." |
| Item: An alphorn is a straight several-meter-long wooden natural horn constructed primarily of wood, with a wooden cup-shaped mouthpiece. It is a musical instrument in which a vibrating mass of air produces the initial sound. The alphorn is historically known as a woodwind musical instrument used by mountain dwellers in the Swiss Alps. |
| Reason: N/A |
| Ruling Date: April 15, 2024 |
N339385: The tariff classification of paper placemats from China
| HTS: 4818.90.0080, 9903.88.15, free + 7.5%, "… Tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles… of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other: Other." |
| Item: Activity set placemats. Twenty-four paper party placemats are imported glue-bound together along one edge. They are designed to be easily torn out. The front cover simply labels the items as “Placemats.” Printed on the face of each placemat are various activities for children, including a connect-the-dots, a maze, a coloring area, and a word search. Each placemat has the same printed design. Packaged together with the placemats, in either a poly bag or shrink-wrapped, is a pack of four colored crayons for the children to share. |
| Reason: We find that the placemats confer the essential character of the set. |
| Ruling Date: April 15, 2024 |
N339316: The tariff classification of a Christmas tree drape from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: A Polyester Christmas Tree Drape. The item consists of a rectangular, glitter speckled piece of polyester non-woven fabric. The item is used to wrap around the trunk of the Christmas tree and decorate the base of the tree, similar to a Christmas tree skirt. The item is packaged, marketed, and sold exclusively as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: April 15, 2024 |