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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N353020: The tariff classification of a seat from China
| HTS: 9401.79.0015, 9903.01.24, 9903.01.25, 9903.81.91, 9903.88.04, free + 20% + 10% + 50% + 25%, “Seats (other than those of heading 9402), whether convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” |
| Item: A folding outdoor seat constructed of a powder coated steel frame and 100% polyester textile seating and backing material. The seat armrests and headrest have foam cushions encased in removable 100% polyester textile backing material with Velcro straps. Seating is provided for a single individual. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2025 |
N353032: The tariff classification of inflatable party decorations from China
| HTS: 6307.90.9891, 9903.01.24, 9903.01.25, 9903.88.15, 7% + 20% + 10% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: Three-dimensional inflatable party decorations in the form of a unicorn, a volcano, a dragon, a dinosaur and a castle. The inflatable decorations are composed of 100% polyester woven fabric coated with polyurethane on the exterior. The items are decorated with heat-transfer printing. Inside each of the items is a 110V integrated blower fan. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2025 |
N353043: The tariff classification of Aluminum Hypophosphite from India
| HTS: 2835.10.0000, 9903.01.84, 9903.02.26, 3.1% + 25% + 25%, "Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined: Phosphinates (hypophosphites) and phosphonates (phosphites)." |
| Item: Aluminum Hypophosphite is an inorganic chemical compound in white crystalline powder form. The product’s chemical formula is Al(POH) and it's 98% pure. This product’s principal uses are as halogen-free flame retardant for engineering plastics, including PET, PBT, TPU, ABS, PA and PU foam. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2025 |
N353048: The tariff classification of a calabash exhibit from Senegal
| HTS: 9812.00.2000, free, “Articles imported for exhibition by any institution or society established for the encouragement of agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation.” |
| Item: The exhibit piece entitled “For Those Among Us Who Inherited Sacrifice, Rasanblaj,” is created from calabash (Crescentia cujete (dried gourds)), cowrie shells, natural pigments, ledgers and debris that have been painted and sealed. The piece will be on public display at the University of California Santa Cruz Institute of Arts and Sciences from April through August 2026, as part of an exhibition of featured faculty artwork. |
| Reason: Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. Establishment as a professional artist limited to the field of the Free Fine Arts has not been conveyed. Execution and craftsmanship of the exhibit piece as a whole is attributed to the skills and efforts of artisans, students, tailors, and a group of women, not an artist in the field of the Free Fine Arts. |
| Ruling Date: Sept. 15, 2025 |
N353049: The tariff classification of glass furniture from the United Kingdom
| HTS: 9403.89.6020, 9903.02.20, free + 15%, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other.” |
| Item: A series of museum showcases constructed of laminated safety glass and cold or hot rolled sheet steel metal that are used for the preservation and display of objects. The glass showcases are used in institutions, museums, universities, libraries, exhibitions and art galleries to protect, preserve and present documents, artifacts, objects, art and specimens. |
| Reason: The “Museum Display” is a composite good comprised of different materials (glass, metal) and different components (glass panel surrounds, metal frame foundation). The glass material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The “Museum Display” essential character, as a whole, is imparted by the glass materials. |
| Ruling Date: Sept. 15, 2025 |
N353098: The tariff classification of plastic deli containers from China
| HTS: 3923.90.0080, 9903.01.24, 9903.01.25, 9903.88.03, 3% + 20% + 10% + 25%, "Articles for the conveyance or packing of goods, of plastics: other: other." |
| Item: Deli soup containers with lids. They are composed of polypropylene. |
| Reason: The plastic deli containers are not designed for household tableware or kitchenware use. The plastic containers are intended for the packing or conveyance of goods and are provided for in another heading in the tariff. Therefore, classification in subheading 3924.10.4000 is precluded. |
| Ruling Date: Sept. 15, 2025 |
N353146: The tariff classification of seats convertible into beds from China
| HTS: 9401.49.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden seats or camping equipment, convertible into beds: Other.” |
| Item: Steel metal frame upholstered seats that convert into beds. For each seat, the armrests are permanently affixed to the structural frames; the armrests are not removable or interchangeable modular components. A removable folding foam mattress is integrated into the structural frame of each seat. In the condition at the time of U.S. importation, each seat and mattress component will be packaged, shipped, and sold at retail sale as one unit. |
| Reason: Subheading 9401.71.0011 is not the most specific tariff classification, as the seats are convertible into beds and are therefore more specifically provided for elsewhere in the tariff schedule. In the condition at the time of U.S. importation, the mattress components are integrated into the seats and will be presented in equal quantities as complete articles of seating, so the mattress components are not classified separately. |
| Ruling Date: Sept. 15, 2025 |
N353433: The tariff classification of a costume from China and Vietnam
| HTS: (China) 9505.90.6000, 9903.01.24, 9903.01.25, free + 10% + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” (Vietnam) 9505.90.6000, 9903.02.69, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-size costume identified as Royal Vampire, which consists of a pullover long-sleeved dress and a choker necklace. The flimsy man-made knitted textile dress features a neck with a single ply foam stand-up collar with large visible loose overlock stitching in front. The long sleeves and hem bottom are raw and unfinished. Although the dress has some well-made features like capping on the collar, and a faux corset front, the dress is not well-made. The dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Sept. 15, 2025 |
N353452: The tariff classification of a costume from China and Vietnam
| HTS: (China) 9505.90.6000, 9903.01.24, 9903.01.25, free + 10% + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” (Vietnam) 9505.90.6000, 9903.02.69, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-size costume identified as Women's Deluxe Classic Toga, which consists of a sleeveless dress with an attached shoulder drape and a waist sash. The flimsy man-made knitted textile dress features the neck, armholes and hem bottom with raw unfinished edges folded over once and stitched with long, loose straight stitching. The attached shoulder drape is raw and unfinished, with narrow exposed elastic. The shapeless dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Sept. 15, 2025 |
N353452: The tariff classification of a costume from China and Vietnam
| HTS: (China) 9505.90.6000, 9903.01.24, 9903.01.25, free + 10% + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” (Vietnam) 9505.90.6000, 9903.02.69, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A toddler-size costume, identified as Gallant Knight, which consists of a long-sleeved pullover upper body garment referred to as a tunic, waist sash, foam helmet headpiece and a short plastic sword. The flimsy man-made knitted textile upper body garment features large, visible, loose overlock stitching on the neck and sleeves. The bottom hem and attached cape and neck drape are raw and unfinished. |
| Reason: The flimsy man-made knitted textile upper body garment provides the essential character of the set. |
| Ruling Date: Sept. 15, 2025 |