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:
N339090: The country of origin of a plant dolly
| Country of Origin: Cambodia |
| Item: A planter caddy is a circular platform on wheels designed to move and display potted plants. The platform is made of cold-rolled sheet steel with its outermost edge rolled down and with multiple cutouts emanating from the center in the form of a flower petal or another geometric design. The platform sits atop four metal swivel casters with plastic treads, two of the casters with locking brakes. A circular piece of square steel tubing is welded to the underside of the platform just inside the downturned lip to give strength and a place to mount the casters. The planter caddy is powder coated, has a maximum capacity of 250 lbs., and weighs approximately 3.7 lbs. It will be sold through big box stores in two packs. The casters and four nuts are shipped from China and Vietnam to Cambodia where the remaining production process takes place. |
| Reason: The Chinese and Vietnamese steel sheets, rectangular tubing, nuts and casters are substantially transformed by the aforementioned manufacturing operations in Cambodia into a plant dolly, an article with a new name, character and use. |
| Ruling Date: April 17, 2024 |
N339630: The tariff classification of plastic window decorations 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: Halloween Window Covers with two styles -- Scary Eyes and Spooky Skeletons. The flimsy, temporary decorations include two panels made of printed 100% polyethylene sheeting. The Scary Eyes style features a pair of eyes, one on each panel, with "an image of menacing, angry eyes" that have a yellow sclera, orange iris and a black pupil against a black background. The Spooky Skeletons-style window cover features images of skeletons with raised hands against a black background. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339558: The tariff classification of a wood board and wood round from Brazil, China, Latvia, or Vietnam
| HTS: (1) 4421.99.9400, 9903.88.03, free + 25%, "Other articles of wood: Other: Other: Other: Edge-glued lumber." (2) 4421.99.9880, 9903.88.03, 3.3% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: (1) An edge-glued, pine wood board. The boards will range from 36 to 72 inches in length, 12 to 16 inches in width, and are 11/16 inches thick. The boards are uncoated. (2) An edge-glued pine wood round. The rounds will range from 12 to 42 inches in diameter and are 1-inch thick. The rounds are uncoated. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339547: The tariff classification of a container organizer from China
| HTS: 4420.90.8000, 9903.88.03, 3.2% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” |
| Item: A food storage container and lid organizer. The expandable organizer is constructed of bamboo. It's open-topped and features two permanent dividers and three adjustable dividers to create various-sized compartments. Each end has a cut-out hand hold. |
| Reason: The organizer is not immediately associated with food preparation, food storage or food consumption, nor is it used for displaying or serving food, or as table settings. Rather, it is more akin to small furniture items. |
| Ruling Date: April 22, 2024 |
N339528: The tariff classification of a Christmas tree collar from China
| HTS: 4602.19.8000, 9903.88.03, 2.3% + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601 … Of vegetable materials: Other: Other: Other: Other.” |
| Item: A “Christmas tree collar” designed to fit around the bottom of a Christmas tree to hide the tree stand and act in place of a tree skirt. The circular collar is made of braided, coiled dried water hyacinth stems over an iron framework, which creates a basket appearance. The item is made up of three sections that are hooked together to create the finished collar. The collar tapers slightly and is wider at the base than at the top. |
| Reason: Tree collars, without any clear holiday-indicating adornment, don't meet the definitions of festive articles. |
| Ruling Date: April 22, 2024 |
N339441: The tariff classification of a hydrogen breathing machine from China
| HTS: 8543.30.9080, 9903.88.01, 2.6% + 25%, “Electrical machines an apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Machines and apparatus for electroplating, electrolysis, or electrophoresis: Other: Other.” |
| Item: A Hydrogen Generating Inhaler Machine, which is comprised of an electrolysis unit with a plastic hose and breathing mask attached. Within the electrolysis unit are a water reservoir and two platinum-coated titanium electrodes that act as an anode and cathode. The electrodes are separated by a proton-exchange membrane. Further, the device has an interactive display that allows the user to select duration and concentration of the breathing experience. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339288: The tariff classification of a women’s upper body garment from China
| HTS: 6114.20.0060, 9903.88.15. 10.8% + 7.5%, “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” |
| Item: A women’s poncho-style garment. The sleeveless garment fits over the head and features a V-neckline, and no front or back opening. The garment drapes over the shoulders and covers the elbows. The garment is not suitable to be worn for protection against the elements and extends from the shoulder to just above the mid-thigh. |
| Reason: N/A |
| Date: April 22, 2024 |
N339206: The tariff classification of a flat panel display module from Japan or China
| HTS: 8524.91.9000, 9903.88.15, 4.5% + 7.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” |
| Item: A 4.3-inch TFT LCD WQVGA display module. This flat panel display module contains a timing and control (“TCON”) IC, a grayscale IC, and a gate and source driver. This LCD module can't convert video signals and is designed to incorporate into machinery and equipment prior to use. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339205: The tariff classification of a flat panel display module from Japan or China
| HTS: 8524.91.9000, 9903.88.15, 4.5% + 7.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” |
| Item: A 10.4-inch Thin Film Transistor (TFT) Liquid Crystal Display (LCD) Super Video Graphics Array (SVGA) display module. This flat panel display module contains a timing and control (“TCON”) integrated circuit (IC), a grayscale IC, and a gate and source driver. The module can't convert video signals but is a fungible display module designed for incorporation into machinery and equipment, prior to use. The bezels and frame have not been customized into a shape to designate it for use within a single end item, nor does it have connectors that designate it for a single use. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339169: The tariff classification of a bamboo access mat from China
| HTS: 4421.91.9880, 9903.88.03, 3.3% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: The bamboo access mats are rig mats that are placed over terrain to provide a steady surface over which vehicles can drive. The panels are constructed of three layers of strand bamboo bolted together. The driving surface is covered with an anti-slip coating consisting of polyurethane and crushed glass. The panels are generally rectangular but have “tabs” at each narrow end to facilitate joining of multiple mats. |
| Reason: The construction of the mats doesn't meet the definition of plywood, veneered panels or similar laminated wood. Classification in heading 4412 is precluded. The mats are not described by the language of any other specific heading in Chapter 44. |
| Ruling Date: April 22, 2024 |