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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N318559: The tariff classification of footwear from China
| HTS: 6404.11.8960, 20% + $0.90/pair, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12.00/pair: other: for women.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A woman’s, closed/toe, closed heel, below-the-ankle, lace-up sneaker. The external surface area of the upper consists of recycled synthetic flyknit textile. It is decorated with small plastic gems that are arranged to simulate four stripes on each side of the foot. The inner sole is made of memory foam and polyurethane. The traction outer sole is made of foam injection molded EVA. The F.O.B. value provided is $10.00 per pair. The shoe is made in China. |
| Reason: N/A |
| Ruling Date: April 18, 2021 |
N318552: The tariff classification of footwear from Brazil
| HTS: 6404.19.3960, 37.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women.” |
| Item: Two models of women’s, closed/toe, closed heel, below-the-ankle, shoes, with the external surface area of the upper composed of “synthetic flyknit” textile material. The shoes have a memory foam polyurethane (PU) insole for comfort. The molded rubber/plastics outer sole is cemented to the upper material and does not have a foxing, or a foxing-like band. The F.O.B. value provided is $9.00 per pair for both models. One model is slip-on style, the other is sneaker style. |
| Reason: N/A |
| Ruling Date: April 18, 2021 |
N318816: The tariff classification of an LED equipped bicycle wheel from Taiwan
| HTS: 8714.92.1000, 5%, “Parts and accessories of vehicles of headings 8711 to 8713: Other: Wheel rims and spokes: Wheel rims”. |
| Item: An LED equipped bicycle wheel designed as a replacement for the front wheel to allow the bicycle to be used as a “rolling billboard” for advertising businesses and Public Service Announcements (PSAs). |
| Reason: The article is made up of two distinct parts, a bicycle wheel, and an LED system that allows the front wheel to be used for advertising as a rolling billboard. Since the LED system will only be used while the rider is engaged in activities conducive with work and earning a salary, it will only be used occasionally, the wheel on the other hand, will be used continuously whether the rider is engaged on a pleasure ride or a business one. Therefore, the essential character will be imparted by the bicycle wheel. |
| Ruling Date: April 19, 2021 |
N318809: The tariff classification of a portable automatic data processing (ADP) machine from China
| HTS: 8471.30.0100, free, “Automatic data processing machines and units thereof; Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard, and a display.” |
| Item: A portable electronic tablet computer, consisting of an 8” by 6” enclosure with a 7” LCD capacitive touchscreen, an ARM Quad Core processor, 2 GB memory, 16 GB storage, a front facing camera, wireless connectivity, speakers, and a microphone. The tablet, which weighs less than 1 kg, is imported with the Android operating system preinstalled and is packaged with an optional wall mounting plate and power adapter. |
| Reason: The tablet is a fully functional ADP machine that operates without restrictions. It is equipped with hardware and software that allows it to perform, without artificial constraints, general computing tasks such as email, Internet browsing, word processing, spreadsheets, games, etc. Furthermore, users are free to add or remove applications of their choosing. Thus, the requirements of Note 5 (A) to chapter 84 are satisfied |
| Ruling Date: April 19, 2021 |
N318760: The tariff classification of an electrical controller from China
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. Secondary classification: 9903.88.03, 25%. |
| Item: The Dryer Saver, which is described as a retrofit externally operated electrical controller for a clothes drying machine. The Dryer Saver consists of an electrical enclosure, a metal duct adapter, a temperature/moisture sensor (sensor) with cable, and mounting hardware. The enclosure contains a printed circuit board assembly, terminals, and relays. The metal duct adapter is formed steel and is designed to fit between the dryer exhaust output and the building vent exhaust. During operation, the Dryer Saver senses the relative moisture in the exhaust and interrupts the 240 V, 30 A electrical circuit when the clothes are dry, thus saving energy and reducing energy costs. |
| Reason: N/A |
| Ruling Date: April 19, 2021 |
N318743: The country of origin of electrical wires
| Origin: China |
| Item: A general purpose electrical wire intended for use at or under 50 volts. The wires comprise a length of copper conductor covered with PVC insulation and are not fitted with any connectors. The copper conductor wire is manufactured in China and shipped to Vietnam for further processing. In Vietnam, the copper conductor is stranded and insulated through the extrusion of PVC particles. These insulated conductors are then cut to desired lengths and inspected before being packaged for shipment to the U.S. |
| Reason: The copper conductor originating from China imparts the essential functional component of the finished wire. The operations completed in Vietnam do not substantially transform the copper conductor into a new and different article of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: April 19, 2021 |
N318686: The tariff classification of coaxial cables with connectors from France
| HTS: 8544.20.0000, 5.3%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Coaxial cable and other coaxial electric conductors.' |
| Item: Coaxial cables with special connectors for use in telecommunications equipment, the aerospace industry and a navigational antenna system. Two of the three types of cables have a sheath, one of those rigid. |
| Reason: Coaxial cables, even if fitted with connectors, are considered such within subheading 8544.20, HTSUS. |
| Ruling Date: April 19, 2021 |
N318444: The tariff classification of a confectionary anti-sticking agent from Germany
| HTS: 2106.90.9898, 6.4%, Food preparations not elsewhere specified or included … other … other … other. |
| Item: An anti-sticking agent composed of tartaric acid, malic acid, citric acid and vegetable fat. It is an almost white solution with a typical odor that functions as a protective coating used in confectionery production. The product will be packaged for sale to customers in kraft paper plastic lined bags, 25 kg., net packed. |
| Reason: N/A |
| Ruling Date: April 19, 2021 |
N318878: The tariff classification of a Blender Kit from China
| HTS: 9616.20.0000, 4.3%, Powder puffs and pads for the application of cosmetics or toilet preparations. |
| Item: A blender kit comprising 3 large and 6 small polyurethane blending sponge pads for application of cosmetics, packaged with a spiral band of steel to hold the sponges. |
| Reason: The polyurethane sponge pads impart the essential character to the set. |
| Ruling Date: April 20, 2021 |
N318684: The tariff classification of a stainless steel engravable magnetic plaque from China
| HTS: 8505.19.3000, 4.9%, “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A stainless steel engravable magnetic plaque made from Type 201 stainless steel. The sheet is cut, brushed (polished) and rounded at the edges and will be adhered to a non-flexible magnet made of neodymium-iron-boron. The plaque can be engraved with family names or other words and attached to magnetic travel maps that are sold separately. |
| Reason: No one component imparts the essential character of the stainless steel engravable magnetic plaque. When goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration (GRI 3(c)). |
| Ruling Date: April 20, 2021 |