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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N321395: The tariff classification of Hydrogenated MDI (HMDI), and Isophorone diisocyanate (IPDI) from China
| HTS: 2929.10.5500, 6.5%, "Compounds with other nitrogen function: Isocyanates: Other: Products described in additional U.S note 3 to section VI." Secondary classification: 9903.88.03, 25%. |
| Item: Two separately identifiable organic compounds: 1) Hydrogenated MDI (HMDI) and 2) Isophorone diisocyanate (IPDI). HMDI and IPDI are intermediate materials used in the production of Polyurethane (PU), a versatile material having the advantages of both rubber and plastic. HMDI and IPDI are both aliphatic diisocyanate (ADI) which are specialty intermediate chemicals used primarily to make durable coatings, adhesives, sealants, elastomers, and textiles, among other products. They will be imported in similar conditions as separate chemicals, not part of a mixture. |
| Reason: N/A |
| Ruling Date: Sept. 16, 2021 |
N321473: The tariff classification of a plastic statuette from China
| HTS: 3926.40.0090, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles: other.” |
| Item: A 19-inch Angel with Metal Wings. The polyresin statuette body is made primarily of plastic, and the detachable wings are made of metal. The angel is silver in coloration, with an antiqued appearance, and is positioned as though looking down at the harp she is playing. |
| Reason: As the polyresin component predominates in both weight and value for this article, the plastic imparts the essential character. |
| Ruling Date: Sept. 16, 2021 |
N321533: The tariff classification of ceramic candle holders from China
| HTS: 6913.90.5000, 6%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Candle holders made of dolomite ceramic with a glazed finish. The items are white in color, cylindrical and feature cut-out designs throughout the lantern. Attached to each lantern is an iron handle which is used to either carry or hang the article. In the bottom of each item, is a slight depression that is designed for the placement of a candle. It measures approximately 2 millimeters. When illuminated, the light from the candle shines through the cut-outs designs, enhancing the overall decorative effect of the ornamental ceramic article. Candles are not sold with the holders. |
| Reason: The subject lanterns are designed or intended to be decorative than useful as lamps or lighting fittings to illuminate rooms or spaces. The articles utilize light for its decorative effect. Any lighting of the surrounding area is only incidental to use of the importation as decorative articles. Decorations are excluded from heading 9405 by Chapter 94, Note 1(l). |
| Ruling Date: Sept. 16, 2021 |
N321194: The tariff classification of a costume from China, Hong Kong and Vietnam
| 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: An adult size 50s home maker costume consisting of a 1950’s era style dress and separate belt. The flimsy man-made textile pullover dress features large visible loose overlock stitching on the back neck, short sleeves and hem bottom. The faux lapels at the front neck provide some styling to the predominantly flimsy garment. The back waist features exposed elastic set with single straight stitching. The garment is constructed of long, loose straight stitching. |
| Reason: The flimsy man-made textile pullover dress imparts the essential character of the set. |
| Ruling Date: Sept. 15, 2021 |
N321196: The tariff classification of a costume from China, Hong Kong and Vietnam
| 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 size "carnival creeper" costume consisting of a long-sleeved pullover top, bib front pull-on pants you refer to as overalls, bowler hat, fingerless gloves, pair of suspenders and a mask. The flimsy pullover top features large, visible, loose overlock stitching at the neck, raw jagged cut sleeves with narrow exposed elastic and a raw, unfinished hem bottom. The garment is constructed with large, loose, straight stitching. |
| Reason: The flimsy pullover top imparts the essential character of the set. |
| Ruling Date: Sept. 15, 2021 |
N321251: The tariff classification of footwear from Italy
| 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." Secondary classification: 9902.14.06, 5.5%. |
| Item: A closed-toe/open-heel molded clog style shoe that does not cover the ankle. The rubber/plastic upper has numerous vent holes on the vamp and lateral sides. The anti-slip/anti-static outer sole is made of rubber or plastics. They have an anatomic footbed and an attached, anti-static heel plug. The optional, specially fitted, adjustable heel straps designed for use with this style, are not imported with the footwear. After importation they will be available for sale with the footwear. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2021 |
N321331: Classification of a tufted double hammock from India
| HTS: 9403.90.6080, free, “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: Other.” The rate of duty will be free. |
| Item: A tufted double hammock for relaxing outdoors. The tufted hammock cushion is suspended by 20 ropes tied to grommets at either end of the main cushion. The ropes extend from either end of the cushion and are passed through holes in wood spreader bars and gathered and tied at their outermost extremes to two metal rings. The following material breakdown was provided: 100% polypropylene fabric main and head cushions with polyester filing (52% value/68% weight), wood (22% value /22% weight), rope (14% value/7% weight), other materials (12% value/3% weight). The hammock weighs approximately 20 lbs. It will be imported from India without a hammock stand. |
| Reason: Since the subject hammock weighs 20 lbs. (even without a stand) it is better suited to a backyard than a campsite and thus cannot be classified in subheading 6306.90.5000. A hammock stand and a hammock sling, together, make a complete hammock, which would be classified as furniture in heading 9403. Therefore, a hammock sling (in this case a cushion assembly) imported without a hammock stand is also a furniture part in subheading 9403.90. Although its essential character is imparted by the cushion, it is substantially more than a cushion and is most precisely described as a furniture part. |
| Ruling Date: Sept. 15, 2021 |
N321366: The tariff classification of a Sleep Sound Soother Machine from China
| HTS: 8519.81.3020, free, “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A sound soother machine that reproduces calming sounds from internal semiconductor media to promote restful sleep. As imported, the device contains six different pre-recorded sound patterns: rain, forest, ocean, relax, calm and white noise. The sound machine is used to support a quiet and relaxing sleep for kids and adults. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2021 |
N321373: The tariff classification of 420 PM - Bath Bomb from United Kingdom
| HTS: 3307.30.1000, 5.8%, "Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed." |
| Item: The 4:20 PM 'Bath Bomb' containing CBD oil. These bath bombs are sold “naked”, without any label on the product itself. When sold the product is bagged, and a label is attached to the paper wrapping. The product contains Sodium Bicarbonate, Citric Acid, Perfume, Patchouli Oil (Pogostemon cablin), Pimento Berry Oil (Pimenta officinalis), Petitgrain Oil (Citrus aurantium amara), Ginger Oil (Zingiber officinale), Sandalwood Oil (Santalum austrocaledonicum vieill), Celery Seed Oil (Apium graveolens), Cade Oil (Juniperus oxycedrus), Almond Oil (Prunus dulcis), Cannabidiol in Hemp Seed Oil (Cannabis sativa), Cream of Tartar (Potassium bitartrate), Water (Aqua), Gardenia Extract (Gardenia jasminoides), Titanium Dioxide, Talc, Sodium Coco Sulfate, Cocamidopropyl Betaine, Dipropylene Glycol, Synthetic Fluorphlogopite, Tin Oxide, AlphaIsomethyl Ionone, Eugenol, Limonene, Linalool, Chlorophyllin (CI 75810), Colour 45410:2, Colour 42090, Colour 17200, Colour 15850:1, and Colour 77491. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2021 |
N321391: The tariff classification of a reversible open/closed sign from China
| HTS: 4911.99.6000, free, "Other printed matter: Printed on paper in whole or in part by a lithographic process." Secondary classification: 9903.88.15, 7.5%. |
| Item: A free-standing reversible open/closed sign that could be used in a shop window or similar use. The middle, rotating portion of the sign is made of medium density fiberboard (MDF) on which has been glued a piece of white paper with the word “OPEN” lithographically printed in a vertical orientation on one side and the word “CLOSED” likewise printed on the reverse side. The sign is mounted in an iron framework with base and is attached to the frame only at one swivel point at the top and one swivel point at the bottom, which allows the sign to be rotated to display either “OPEN” or “CLOSED,” as appropriate. |
| Reason: The essential character of the article is imparted by the MDF portion covered with the printed paper and the role it plays. Although the iron frame predominates by value and weight, the printed sign portion is indispensable to the functional role of the sign. |
| Ruling Date: Sept. 15, 2021 |