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:
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.
N341297: The tariff classification of a prefabricated building from China
| HTS: 9406.90.0130, 9903.88.03, 2.9% + 25%, "Prefabricated buildings: Other: Of metal: Other." |
| Item: 40-foot, freestanding housing unit. The frame is constructed of galvanized steel and the outer wall, roof, and base surfaces are also galvanized steel. The sides are mostly glass window surfaces. The unit has two bedroom chambers, a kitchen/open space, and a bathroom. There are cabinets and a sink built into the kitchen and bathroom fixtures built into the bathroom. |
| Reason: The unit isn't designed to be assembled together with other units to form a permanent building and is thus not a "modular building unit." The unit meets the term "prefabricated building" since it's "finished in the factory and functions as housing accomodation." |
| Ruling Date: Aug. 2, 2024 |
N341329: The tariff classification of tulle boa from China
| HTS: 6117.10.2030, 11.3%, "other made up clothing accessories, knitted or crocheted…shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other." |
| Item: Boa made of 100% polyester knit fabric, measuring 72 inches in length and eight inches in width. Made of six layers of tulle, cut into strips, gathered and sewn together. |
| Reason: Importer claimed the item as an accessory to a costume. The U.S. Court of Appeals for the Federal Circuit said all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under HTS subheading 9505.90.6000. All textile costumes that don't meet flimsy, non-durable standards or are ordinary apparel articles are classified in chapters 61 or 62. The boa here is "well made." |
| Ruling Date: Aug. 2, 2024 |
N341339: The tariff classification of wood burning stoves from Brazil
| HTS: 7321.19.0060, free, "Stoves, ranges, grates, cookers … and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: Other, including appliances for solid fuel: Other: Of cast iron." |
| Item: Two models of wood burning stoves: the Ecoforno model (3 burners) and the Premium model (4 burners). Each has a stainless steel oven with tempered glass doors, a cast iron cooking plate atop the oven, stainless steel chimney, refractory reinforced concrete stoves frame and the insulation and refractory ceramic liners fro the combustion chamber. |
| Reason: N/A |
| Ruling Date: Aug. 2, 2024 |
N341537: The country of origin of medical drill bits
| Origin: China |
| Item: Cylindrical steel articles with spiral grooves cut along the main body with two notches on the reduced end and recessed on the other end. They are fitted in the Stryker handpieces to drill, cut, and grind bone during orthopedic and neurosurgical procedures. |
| Reason: The items don't undergo a substantial transformation in Ireland. The drill bits start in China where the steel rods are made, cut to length and machined with a Swiss turn lathe that will cut and grind bars into drill bit blanks. The blanks are shipped to Ireland to be completed. In Ireland, the blanks go into Rollomatic cutters/grinders where the cutting edges or grooves are added to the heads of the blanks. After this process, the distal ends are fine-tuned or processed ensuring the correct depth for inserting the bits into the handpieces. After that, the finished bits are cleaned, debarred and laser marked for branding and part identification. The processing operations in China are "basically finishing operations that will not change the basic nature of the drill bits." The blanks will have the same size and shape as the finished bits and can't be used for any purpose of than making finished drill bits. |
| Ruling Date: Aug. 2, 2024 |
N341281: The tariff classification of a hologram wireless Bluetooth speakers from China
| HTS: 8518.21.0000, 9903.88.15, free + 25%, "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures." |
| Item: Hologram wireless speaker, which incorporates two components: a Bluetooth speaker to reproduce streamed audio content and a hologram fan which displays holographic content. The blades of the fan incorporate light emitting diode (LED) strips. As the fan blade spins, the LED strip produces images that appears to float in midair. |
| Reason: Based on the product's description and use, the Bluetooth speaker component imparts the principal function to this composite good. |
| Ruling Date: Aug. 1, 2024 |
N340915: The tariff classification of footwear from China or Vietnam
| HTS: 6402.99.3165, 6%, "Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: For women: Other.” |
| Item: Two types of shoes. One is "Open Toe Mule Buckle," which is a women's open toe/open heel flat mule type sandal. The other is "VGU Hi 2 Strap," which is a woman's open toe/open heel sandal. |
| Reason: N/A |
| Ruling Date: July 18, 2024 |
N341518: The country of origin of a steering wheel cover
| Origin: China |
| Item: Steering wheel cover, which is designed to slide over a passenger vehicle steering wheel. It measures 14.5 inches in outer diameter and is 1.5 inches thick with a slot along the inner diameter edge with sewn edges. It is made of a woven polyester outer surface with a rubber tubing inside. |
| Reason: Chinese-made synthetic rubber tubing shaped into a steering wheel is processed in Cambodia with rolls of polyvinyl chloride leather and fabric and foam for lamination. The operations in Cambodia "appear to be finishing operations, which do not transform the Chinese rubber tubing into an article with a new name, character and use. The rubber tubing’s use is pre-determined at the time of importation into Cambodia." |
| Ruling Date: Aug. 2, 2024 |
N341154: The tariff classification of a plastic screen from China
| HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: Polyvinyl chloride (PVC) plastic covered/coated fiberglass screen. 75 percent plastic and 25 percent fiberglass. It is intended to be used for screen enclosures like swimming pool cages. |
| Reason: Chapter 59 Note 1 excludes this material from consideration under chapter 59. The screen is found to be similar to the product described in New York ruling M80506, which classified the screen under heading 3926. |
| Ruling Date: Aug. 1, 2024 |
N341165: The country of origin and eligibility of the United States-Mexico-Canada Agreement of Titanium Dioxide Pigment from Canada
| Origin: Canada |
| USMCA Eligibility: The goods will qualify for USMCA preferential treatment. |
| Item: Titanium dioxide pigment |
| Reason: The chemicals and methods used in the surface treatment of the Chinese intermediate titanium dioxide material, performed in Canada, results in a substantial transformation of the Chinese titanium dioxide because the chemical composition and properties of the Chinese titanium dioxide, which is required for various manufacturing applications, will emerge with a new name, characteristics, and use.The goods will qualify for USMCA preferential tariff treatment, because they will meet the requirements of HTSUS General Note 11(b)(iii), Chapter 32, 5. A, “A change to subheadings 3206.11 through 3206.42 from any other subheading, including another subheading within that group.” Since the intermediate titanium dioxide material, sourced in China, is classified in subheading 2823.00.0000, HTSUS, the applicable tariff shift rule in GN 11 of the HTSUS has been met as there is a change in classification to subheading 3206.11 from any other subheading. Therefore, the products are originating under the USMCA, and are entitled to preferential treatment under USMCA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: Aug. 1, 2024 |