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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N322652: The country of origin of butterfly valves for the purpose of 301 Trade Remedies
Origin: Malaysia |
Item: Butterfly valves consisting of a valve body, a valve seat, a disc and a valve stem. Components from China and Malaysia are assembled to each other to form a complete valve. The final assembly of the valves occurs in China. The disc stem, seats, seals, bearings and retainer are from China, and the valve body is from Malaysia. |
Reason: The assembly processes are rather simple and do not result in a substantial transformation of the components. Instead, the country of origin for the purpose of 301 Trade Remedies for both valves is determined by their essence, which is the valve body. |
Ruling Date: Dec. 2, 2021 |
N322665: The tariff classification of footwear from China
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." |
Item: A woman’s, open-toe/open-heel, below-the-ankle, slide sandal. The external surface area of the upper consists of 100% rubber/plastic. The upper and outer sole were molded separately and joined. The chunk heel measures approximately 2.25 inches tall. The rubber/plastics outer sole has leather fibers flocked onto the surface area in contact with the ground. |
Reason: The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64 and General Explanatory Note (C) to Chapter 64. |
Ruling Date: Dec. 2, 2021 |
N322801: The tariff classification of steel nails and metal picture hangers from Germany
HTS: 7317.00.7500, free, "Nails of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: Of two or more pieces." |
Item: A nail of two-piece construction that is 1 inch long, has a knurled head 1/8 of an inch in diameter and is made of steel |
Reason: CBP needs more information to classify the picture hangers. |
Ruling Date: Dec. 2, 2021 |
N322681: The country of origin of an Air Purifier
Origin; China |
Item: An air purifier device that utilizes a fan, a UV-C light, a carbon pre-filter and a HEPA filter to help remove allergens from the air. Components made in China are sent to Vietnam for final assembly of the air purifier, including the HEPA filter, motor assembly, light assembly, PCBA assembly, power cable, starting capacitor, most UV lamp parts and the color carton for packaging, and sometimes the top and bottom fan housing, fan, switch boxes, frames, control panel, brackets and switches. The rest of the components are from Vietnam, including housing components and the fan. |
Reason: The assembly operations performed in Vietnam, which consists of attaching, fastening, straightening wires and gluing, are not complex. The air purifier is produced by joining these subassemblies together to form an air purifier, but the Chinese subassemblies do not undergo a physical change as a result. |
Ruling Date: Dec. 1, 2021 |
N322830: The tariff classification of tires from Sri Lanka
HTS: 4011.80.8010, 3.4%, “New pneumatic tires, of rubber: Of a kind used on construction, mining or industrial handling vehicles and machines: Other: Other: Having a rim size not exceeding 61 cm." |
Item: A tire engineered for heavy-duty use on forklift trucks and other industrial vehicles. It is a pneumatic material handling tire that has a large footprint tread that delivers optimal traction under every condition. Reinforced sidewalls and a wide rim guard allows for a high load-carrying capacity. The heavy-duty construction provides for maximum stability, safety and comfort. The tire sizes are 8 inches, 9 inches, 10 inches, 12 inches and 15 inches. |
Reason: N/A |
Ruling Date: Dec. 1, 2021 |
N322851: The tariff classification of a women’s coat from Bangladesh
HTS: 6202.13.4005,27.7%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of man-made fibers: Other: Other: Raincoats: Women’s." |
Item: A women’s coat constructed from 100% nylon woven fabric insulated with a nonwoven 100% polyester polyfill batting. Letter states the fabric is coated with plastic. The fully lined garment features a full-front opening with a right-over-left six-snap closure; long, loose-fitting sleeves with snap cuffs; side vents; patch pockets, pointed collar; and a loose-fitting, hemmed bottom. |
Reason: The coating on the shell fabric is not visible as that term is defined in the tariff. Therefore, heading 6210 does not apply. There is no water-resistant provision for raincoats in the tariff. |
Ruling Date: Dec. 1, 2021 |
N322622: The tariff classification of footwear from Vietnam
HTS: 6402.91.9065, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other." |
Item: Closed toe/closed heel, slip-on boots that cover the ankle, but not the knee. The material of the upper is described as a vegan alternative that utilizes a synthetic polyamide-based microfiber material in place of leather. The textile material is coated with a thin layer of polyurethane that is visible. It is considered rubber/plastic for tariff purposes. The external surface area of the uppers (esau) of both styles are comprised of 87% rubber/plastics and of 13% textile materials. The components of the uppers are attached by stitching and the upper is attached to the outer sole by bonding cement. The boots also contain two elastic gores on either side of the ankle and pull loops at the back. The boots do not have foxing or a foxing-like bands. The footwear does not have protective metal toe caps, are not waterproof or considered protective. The surface area of the outer soles is made of 100% rubber or plastics. |
Reason: N/A |
Ruling Date: Nov. 30, 2021 |
N322706: The tariff classification of aluminum folded tubes from Mexico
HTS: 8708.91.7550, 2.5%, "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof: Parts: For other vehicles: Other: Other.” |
Item: Aluminum folded tubes used in an assembly into a radiator designed to be installed in a vehicle. The aluminum folded tubes are imported having various thickness, length, width, height and weight. Prior to importation, the raw material (alloy aluminum) is folded to create an interface for a seam. Then, dimples are created on the surface, which are used to increase fluid turbulence and heat rejection capacity, and a flux agent is added to the tubes prior to exportation. At the time of exportation, the tubes are unseamed, meaning that the seam is left open when exported to the United States. The seam is closed only after importation in the final assembly process when the seam is closed via a heating process using the flux to close the seam. The folded tubes are then assembled with other subcomponents including separators, side-plates headers and tanks. |
Reason: N/A |
Ruling Date: Nov. 30, 2021 |
N322746: The tariff classification of the Surprise Activity Box from China
HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
Item; An activity box comprising 10 different children’s educational activity kits and toys packaged together for retail sale. The cardboard packaging features 10 small, perforated doors, similar to an advent calendar, that when opened, reveal a surprise activity/toy. The “Surprise Activity Box” is principally designed for the amusement of children 6 years of age and older. |
Reason: Legal Note 4 to Chapter 95 states that heading 9503 applies to “articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.” In addition, when applying Note 4, the toy and non-toy item(s) must complement one another to the extent that together they can be used for "amusement, diversion or play" in order to possess "the essential character of toys". This item meets the terms of Note 4 to Chapter 95. The overall combination of the kits possesses the essential character of toys of heading 9503. |
Ruling Date: Nov. 30, 2021 |
N322749: The tariff classification of men’s garments from China
HTS: (1) 6201.92.4551, 9.4%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Men’s." (2) 6211.32.9075, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6201." |
Item: (1) A men’s jacket constructed from 98% cotton, 2% spandex woven twill fabric. The unlined garment features a full front opening secured with a left-over-right six-button closure; button-flap chest pockets; welt pockets below the waist; and a pointed collar. The garment also features long, vented sleeves with button cuffs and a banded bottom with adjustable button tabs. (2) Men’s upper body garments constructed from lightweight 100% cotton woven twill fabric. |
Reason: N/A |
Ruling Date: Nov. 30, 2021 |