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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N341748: The tariff classification of nonalloy steel coils from Singapore
| HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. Cold-rolled steel coils, which are made to ASTM A653, are hot-dipped galvanized and coated with two coats of primer paint. The coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2024 |
N341528: The tariff classification of a utility kit from China
| HTS: Each item classified separately. |
| Item: A “Utility Kit.” The kit contains a pair of eight-inch ambidextrous scissors, a 12-inch ruler and a permanent marker all packaged together in a bag composed of kraft paper covered with oriented polypropylene (OPP) matte film. The utility kit is designed to replace parts and components from other educational sets used to facilitate science experiments in a classroom setting. |
| Reason: As the components of this kit are not used together to carry out a specific activity of their own, they would not be classified together as a General Rule of Interpretation 3 set. |
| Ruling Date: Aug. 19, 2024 |
N341599: The tariff classification of a 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.” The rate of duty will be free. |
| Item: An adult-sized costume consisting of a long-sleeved pullover top, a convertible cape/skirt, faux corset and pointed headpiece. The flimsy man-made knit textile top features raw unfinished edges on the neck, sleeves and hem bottom. The deep back opening is finished with large, visible loose overlock stitching and closes with a single small hook and loop tab. The top is constructed with large, loose straight stitching. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knit textile top imparts the essential character of the set. |
| Ruling Date: Aug. 19, 2024 |
N341660: The tariff classification and country of origin of a wheel hub assembly
| HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Origin: Malaysia |
| Item: A 2nd Generation wheel hub with rollers designed for passenger vehicles, such as sport utility vehicles (SUV) and pick-up trucks. It consists of a single flange, inner ring, rollers, cages and other accessories. The flange end face is provided with a hole and a bolt, which can be directly connected to the wheel rim. The flange inner hole is provided with the spline slot, which can be used with the constant velocity (CV) axel half shaft. The rollers and other accessories, such as a cage, cap, seal, and anti-lock braking system (ABS) ring, are made in China and imported to Malaysia to be assembled with the Malaysian made flange and inner ring. In Malaysia, the flange and inner ring are grinded and ultra-fine grinded. The rest of the components are then assembled using the roller loading machine, hydraulic press machine, and grease pump machine. Finally, the product is tested, laser marked, and packaged for shipment. |
| Reason: The Malaysian flange and inner ring are the character of the entire assembly. |
| Ruling Date: Aug. 19, 2024 |
N341675: The tariff classification of an herb marker from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "Other articles of iron or steel, other, other…other." |
| Item: An herb marker that is used to identify herbs in a garden. It consists of a rectangle-shaped plate made of iron sheet metal measuring 3.35 inches by 2.8 inches, which is welded to an 8-inch iron stake that allows the marker to be inserted into the soil. The iron plate and iron stake are coated with gold-colored paint. The front side of the iron plate features a screen-printed grass pattern with a decorative border, and the words “DIY Herb Marker.” |
| Reason: N/A |
| Ruling Date: Aug. 19, 2024 |
N341682: The tariff classification of Sertraline Hydrochloride (CAS No. 79559-97-0) in bulk powder form, from India
| HTS: 2921.49.3800, “Amine-function compounds: Aromatic monoamines and their derivatives; salts thereof: Other: Other: Drugs: Antidepressants, tranquilizers and other psychotherapeutic agents.” Pursuant to General Note 13, the rate of duty will be free. |
| Item: Sertraline hydrochloride is a selective serotonin reuptake inhibitor (SSRI). It is indicated for the treatment of major depressive disorder, obsessive-compulsive disorder, panic disorder and post-traumatic stress disorder (PTSD). |
| Reason: N/A |
| Ruling Date: Aug. 19, 2024 |
N341836: The tariff classification of wireless audio baby monitors from China
| HTS: 8517.62.0090, 9903.88.15, free + 7,5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data, including switching and routing apparatus: Other”. |
| Item: Wireless digital audio baby monitors designed to allow parents to listen to their baby’s room from another location within the house. One model includes a transmitter (Baby Unit) and a receiver (Parent Unit). The transmitter consists of a microphone, power button, LED indicator, and power jack while the receiver consists of volume buttons, a power jack, a speaker, an LED indicator and a power button. Another model consists of the same transmitter and receiver, but the transmitter has an LED night light and a temperature sensor for a room temperature monitoring feature while the receiver has a display on the unit and a menu button. All models are only capable of transmitting sound or audio signals. |
| Reason: The wireless baby units and the parent units can only be paired using each device’s unique identification code and voice signals being transmitted are encrypted for secure and private connection. In the cases where a night light and/or a temperature sensor is incorporated into the transmitter, those functions are subsidiary to the transmission and reception functions. The baby and parent units work together to perform the principal function of transmitting encrypted voice signals in a closed network which is a function covered under Heading 8517. |
| Ruling Date: Aug. 19, 2024 |
N341950: The tariff classification of a 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 consisting of a long-sleeved pullover dress and conical headpiece. A flimsy man-made woven polyester dress features a single ply collar and deep back opening finished with large, visible loose overlock stitches. The deep back opening is closed with a single small tab of hook and loop fastener. The sleeves and hem bottom are also finished with large, visible loose overlock stitching. 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 dress also features a back cape with raw jagged cut edges attached at the back neck with four small hook and loop tabs. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made woven polyester dress imparts the essential character of the set. |
| Ruling Date: Aug. 19, 2024 |
N341666: The tariff classification of gloves from Bangladesh
| HTS: 4203.29.5000, 12.6%, "Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons: Lined." |
| Item: A unisex winter work glove with a palm side and back side thumb constructed of goat skin leather. The remainder of the backside is constructed of 100% polyester knit fabric. The glove features two fabric overlays across the knuckles, reinforcements of goat leather on the backside fingertips, a backside shirred elasticized wrist, a 100% acrylic knit cuff, and an insulating lining. The style comes in sizes S - 2XL and the X in the style number will change based on the size. |
| Reason: The essential character of the gloves is imparted by the palm side goat skin leather. |
| Ruling Date: Aug. 16, 2024 |
N341670: The tariff classification of footwear from China
| HTS: (1) 6402.99.3177, 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) 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: other." (2), (3) 6403.91.9051, 9903.88.15, 10% + 7.5%, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other." |
| Item: (1) Children’s, closed toe/open heel, below the ankle, clog shoes. The shoe’s components consist of EVA foam rubber/plastics. The upper does not cover the ankle and features several vent holes over the top and sides of the foot. A separate rubber or plastics heel strap is attached to the shoe's sides by two round plastic rivets. This style would not be considered one piece molded as it has a riveted-on strap. The shoe would not be considered a slipper as described in Statistical Note 1(d) of chapter 64. (2) An above the ankle, closed toe/closed heel, girl’s shoe. The leather upper is decorated with metallic stitches and a leather butterfly applique. It has two straps that are secured on the lateral side with hook and loop closures. The rubber/plastics outer sole is sewn to the upper. (3) An over the ankle, closed toe/closed heel, girl’s winter boot. The upper is made of leather with synthetic fur at the topline. It is held to the foot by two straps with hook and loop closures on the lateral side. |
| Reason: N/A |
| Ruling Date: Aug. 16, 2024 |