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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N318718: The tariff classification of shopping-style tote bags from China, South Africa, and Brazil
| HTS: 1 and 2: 4202.92.3131, 17.6%, "Travel, sports and similar bags, with outer surface of textile materials, of man-made fibers, other." 3: 4202.92.1500, 6.3%, "Travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." 4: 4202.92.4500, 20%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other. |
| Item: Four shopping-style tote bags, made of: (1) woven man-made textile that is not coated with plastic sheeting; (2) 100% polyester textile material, which is a man-made material, not coated with plastic sheeting; (3) 100% cotton. not coated with plastic sheeting, and not of pile or tufted construction; and (4) an outer surface of plastic sheeting. Each article is designed and sized to contain the large personal effects associated with travel such as books, clothing, and food items. They are all of a durable construction and suitable for repetitive reuse. |
| Reason: N/A |
| Ruling Date: April 30, 2021 |
N318931: The tariff classification of gunwale guards from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: a “Gunwale Guard" intended to be used to protect the top edge of a boat's hull from collisions with objects that the boat may come in contact with. The guards are made from 100 percent polyester canvas woven tape that is pressure bonded with a chemical adhesive to vulcanized rubber rounded strips. The vulcanized rubber portion of the guards will be imported in two shapes. After joining the rubber and canvas fabric, approximately ¾ inch flaps of the canvas material hang off on the sides. The guards are affixed to the top edge of the boat's hull by installing fasteners through the flaps. The fasteners will not be imported with the guards. Both guards are imported in 200 feet coils. |
| Reason: The “Gunwale Guard” is a composite good made from both a made up textile of a polyester canvas woven tape (heading 6307) and vulcanized rubber strip (heading 4008). The essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), the “Gunwale Guard” will be classifiable under heading 6307, which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: April 30, 2021 |
N318958: The trade program eligibility of bows from Cambodia
| FTA: Qualifies for duty-free status under the Generalized System of Preferences. |
| Item: Curly bows manufactured in Cambodia. |
| Reason: Cambodia is a BDC. In addition, the tariff provision under which the bows are classified, subheading 4602.90.0000, is a GSP eligible provision. All raw materials are manufactured in Cambodia, including the plastic sheeting from which the ribbons are made, and the ribbon itself, as well as the backer card, carton, and all manufacturing operations to turn the ribbon into the finished bows. Therefore, the bows meet the definition of goods that are “wholly the growth, product, or manufacture of a designated beneficiary developing country,” as per the requirements for GSP eligibility. |
| Ruling Date: April 30, 2021 |
N318974: The tariff classification of men’s upper body garments from India
| HTS: (1) 6205.20.2047, 19.7%, "Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Napped." (2) 6110.20.2069, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other." |
| Item: Two garments: (1) A men’s shirt constructed from 60% cotton and 40% polyester, yarn dyed flannel fabric; and (2) a men’s pullover constructed from 60% cotton and 40% polyester knit fabric that measures 23 stitches per two centimeters in the direction the stitches are formed. The cotton of the fabric for both garments is produced from recycled cotton waste and the polyester from recycled plastic bottles. |
| Reason: N/A |
| Ruling Date: April 30, 2021 |
N319028: The tariff classification of five woven upholstery fabrics from China
| HTS: 1, 2 and 3: 5903.90.2500, 7.5%, "Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other." 4 and 5: 5801.36.0020, 9.8%, "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other." |
| Item: Woven fabrics composed of: (1) wholly of polyester textured filament yarns of different colors and weighs 525 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye; (2) 54 percent polyester filament yarns and 46 percent polypropylene filament yarns. The fabric weighs 358 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye; (3) wholly polyester yarns of different colors, of which 72 percent is staple fibers and 28 percent is filament yarns. The fabric weighs 482 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye; (4) wholly polyester yarns of different colors, of which 86.5 percent is staple fibers and 13.5 percent is filament yarns. The fabric contains chenille yarns on both sides of the fabric. The fabric weight varies from 318 g/m2 to 445 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye; and (5) wholly polyester yarns of different colors, of which 78 percent is filament yarns and 22 percent is staple fibers. The fabric contains chenille yarns on both sides of the fabric. The fabric weight varies from 320 g/m2 to 360 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye. |
| Reason: Although both fabrics 4 and 5 have a visible coating on the reverse side of the fabric, the fabrics are constructed with chenille yarns, which through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59. |
| Ruling Date: April 30, 2021 |
N319037: The tariff classification of a Bluetooth Infrared Thermometer from China
| HTS: 9025.19.8010, free, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Clinical: Infrared thermometers of a kind described in statistical note 2 of this chapter.” Secondary classification: 9903.88.02, 25%. |
| Item: A non-contact infrared thermometer used to measure the user’s forehead temperature. The thermometer is also capable of providing the room temperature and the temperature of non-human objects. The results are provided in Celsius or Fahrenheit on the LED display, which also provides a smiley face or frown depending on the temperature reading. The device is capable of relaying the results using Bluetooth technology to the user’s smart device. The thermometer can store up to sixty temperature readings with its built-in memory. |
| Reason: N/A |
| Ruling Date: April 30, 2021 |
N319050: The tariff classification of a decorative coated knit fabric from China
| HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item:An open-work knitted fabric of man-made fibers and is completely and visibly covered in glitter which is composed of polyethylene terephthalate (“PET”). The fabric will be cut from wider pieces into 4-inch strips and will be imported from China. It does not contain woven selvages. |
| Reason: Because the instant fabric is of knit construction, it is precluded from classification in heading 5806 |
| Ruling Date: April 30, 2021 |
N319085: The tariff classification of construction paper from India
| HTS: 9"x12": 4802.62.6140, free, "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Other: Other: Other." 12” x 18” and 18” x 24”: 4802.69.3000, free, Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard: Other paper and paperboard, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical or chemi-mechanical process: Other: Other." |
| Item: Uncoated construction paper in sheet form, consisting of 100% recycled content that is 50 percent by weight manufactured by a mechanical process and 50 percent manufactured by a chemi-mechanical process. The weight is 120 grams per square meter (gsm). The pulp is bleached and colored throughout the mass. The ash content of the paper is 8-9 percent. The paper has not been subjected to any other manufacturing processes. |
| Reason: Because the construction paper is uncoated, is manufactured from bleached pulp that is colored throughout the mass, and contains more than 10 percent by weight of fibers obtained by mechanical or chemi-mechanical processes, it meets the term “Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes”, as provided for in Note 5 to Chapter 48. Uncoated paper and paperboard, of a kind used for writing, printing, or other graphic purposes is provided for in heading 4802. |
| Ruling Date: April 30, 2021 |
N319117: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: Tabletop Christmas trees measure approximately 24” in height and are suitable for small spaces. The items are composed mainly of polyvinyl chloride (PVC) with a steel pole in the center to support the branches. The trees are permanently attached to a PVC plastic base designed to look like a wooden crate. Both styles are advertised and marketed exclusively as a decoration for Christmas bearing a “Holiday Style” hangtag. |
| Reason: N/A |
| Ruling Date: April 30, 2021 |