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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N338074: The tariff classification of a seat from Vietnam
HTS: 9401.61.6011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with wooden frames: Upholstered: Other: Other household.” |
Item: The Loveseat with Pop Up Lounger and Storage Chaise is a 2-piece sofa sectional. The sofa sectional does not convert into a bed. The sofa sectional components are constructed of Acacia medium density fiberboard (MDF), plastic, plywood, and a solid wood frame. The upholstered backrests, seat foundations, and armrests are constructed of pocket coil springs, foam, and fiber encased in textile. Seating is provided for one or more individuals. The sofa sectional will be imported and offered for retail sale as a left-facing (LF) unit and a right-facing (RF) unit. |
Reason: The sofa sectional components at issue are classified together. |
Ruling Date: Feb. 28, 2024 |
N338056: The tariff classification of a plastic beverage chilling sleeve from China
HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
Item: The iCube Wrapsulator. It has two individual plastic pieces that fit together and are securely held together with rubber latches. A neoprene sleeve is then wrapped around the plastic to provide an additional layer of insulation. The plastic components are double-walled and infused with a cooling gel. After being placed in the freezer for four hours, it is intended to keep a drink chilled for up to six hours. It will come in a regular and slim version. |
Reason: The plastic imparts the essential character. |
Ruling Date: Feb. 28, 2024 |
N337094: The tariff classification of Phenyl Ethyl Phenyl Acetate (CAS No. 102-20-5) from Mexico
HTS: 2916.39.2100, 6.5%, “Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Odoriferous or flavoring compounds.” |
Item: Phenyl ethyl phenyl acetate is also known as Benzeneacetic acid, 2-phenylethyl ester. It is an odoriferous or flavoring compound and an ester (derivative) of an aromatic monocarboxylic acid. |
Reason: N/A |
Ruling Date: Feb. 28, 2024 |
N338391: The tariff classification of “Paw Patrol Mission Control” doorway play space 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: The Paw Patrol Mission Control, play set consists of a theatre curtain, a tension rod, 3 plush toys, a double-sided inflatable map, and a washable dry-erase marker. The 3 plush toys depict the fictional characters: firedog Marshall, Rubble's badge, and Chickaletta the chicken, from the animated television series “Paw Patrol.” The theater curtain has a large rectangular opening in the middle, a fold out ledge, and a front pocket to house the inflatable map. The tension rod holds the theater curtain in a standard-sized doorway opening. The play set is designed for imaginative role play for children imitating the adventurous missions of the television series characters. The toy set is principally designed for the amusement of children 3 to 12 years of age. |
Reason: N/A |
Ruling Date: Feb. 29, 2024 |
N338337: The tariff classification of stainless steel strip from Germany
HTS: (1) 7219.33.0038, 9903.80.01, free + 25%, “Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than cold-rolled (cold-reduced): Of a thickness exceeding 1 mm but less than 3 mm: In coils: Other: Other: Containing more than 0.5 percent by weight of nickel: Other.” (2) 7219.34.0025, 9903.80.01, free + 25%, "Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than cold-rolled (cold-reduced): Of a thickness of 0.5 mm or more but not exceeding 1 mm: In coils: Other: Containing more than 0.5 percent by weight of nickel: Other." (3) 7219.35.0015, 9903.80.01, free + 25%, "Flat-rolled products of stainless steel, of a width of 600 mm or more: Not further worked than cold-rolled (cold-reduced): Of a thickness of less than 0.5 mm: In coils: Containing more than 0.5 percent but less than 24 percent by weight of nickel: Other." (4) 7220.20.1015, 9903.80.01, free + 25%, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of 300 mm or more: Containing more than 0.5 percent but less than 24 percent by weight of nickel: Other." (5) 7220.20.6015, 9903.80.01, free + 25%, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of less than 300 mm: Of a thickness exceeding 1.25 mm: Other: Containing more than 0.5 percent by weight of nickel: Other." (6) 7220.20.7015, 9903.80.01, free + 25%, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of less than 300 mm: Of a thickness exceeding 0.25 mm but not exceeding 1.25 mm: Other: Containing more than 0.5 percent by weight of nickel: Other." (7) 7220.20.9030, 9903.80.01, free + 25%, "Flat-rolled products of stainless steel, of a width of less than 600 mm: Not further worked than cold-rolled (cold-reduced): Of a width of less than 300 mm: Of a thickness not exceeding 0.25 mm: Other: Containing more than 0.5 percent but less than 24 percent by weight of nickel." |
Item: Stainless steel strip in coil form. This cold-rolled strip is made to ASTM A666, the Standard Specification for Annealed or Cold-Worked Austenitic Stainless Steel Sheet, Strip, Plate, and Flat Bar. The strip measures 0.05 mm to 1.50 mm in thickness, 6.35 mm to 1220 mm in width and will contain 6 – 8 percent nickel. The coils are classified by their size: (1) A width of 600 mm or more and a thickness more than 1 mm. (2) A width of 600 mm or more and a thickness of 0.5 mm or more but not more than 1 mm. (3) Having a width of 600 mm or more and a thickness of less than 0.5 mm. (4) A width of 300 mm or more but less than 600 mm. (5) A width of less than 300 mm and a thickness more than 1.25 mm. (6) A width of less than 300 mm and a thickness more than 0.25 mm but not more than 1.25 mm. (7) A width of less than 300 mm and a thickness not more than 0.25 mm. |
Reason: N/A |
Ruling Date: Feb. 29, 2024 |
N338287: The tariff classification of a portable doll house with toy furnishings
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.” |
Items: A portable doll house that is designed and decorated to resemble a 2-story house. It is made of medium-density fiberboard (MDF). The doll house includes miniature toy furnishings consisting of a ladder, book case with 8 cube shaped storage units, a bar table with 2 bar stools, one kitchen sink, a rocking horse, a printed wall art painting, wall mirror, door mat, round living room carpet, a bed with a quilt and pillow, a table, a couch with 2 cushions and a set of 2 side tables, a lounge chair, 2 wooden ottomans, and 2 potted plants. Most of the toy furnishings are made of wood and all are used in conjunction with the portable doll house to encourage creativity and imaginative play. The doll house features a handle and latch closure. These attributes allow the toy furniture to be carried inside the doll house to an area within a home or other location. |
Reason: The primary role of the doll house is that of a play environment for the toy furniture. The portable doll house and the toy furniture are principally designed for the amusement of children 3 to 12 years of age. |
Ruling Date: Feb. 29, 2024 |
N338270: The tariff classification and country of origin of solar panels
HTS: 8541.43.0010, free, “Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels;…Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Photovoltaic cells assembled in modules or made up into panels: Crystalline silicon photovoltaic cells of a kind described in statistical note 10 to this chapter.” |
Country of Origin: Mexico |
Item: Solar panels. These solar panels are manufactured in Mexico from both domestic and foreign sourced materials/components. |
Reason: The solar cells manufactured in Mexico impart the essence to the finished solar pane. |
Ruling Date: Feb. 29, 2024 |
N337999: The tariff classification and country of origin of the Halsa Baby All-In-One Wellness System
HTS: 9031.80.8085, free, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
Country of Origin: Sri Lanka |
Item: The Halsa Baby All-In-One Wellness System is an advanced baby monitoring system consisting of a base station hub, ankle sensor, power supply, instructions, and three sizes of ankle bands. The base station hub transmits voice and data, monitors the nursery environment through temperature and humidity tracking, and features a customizable nightlight, lullabies, and white noise generator. The ankle sensor, which is attached to one of the soft fabric ankle bands, gathers the infant’s vital signs, movement and activity data. The data is transmitted wirelessly via Bluetooth to the Halsa Baby Hub, which in turn transfers the data to an app on a smart device. The base station hub, ankle sensor, bands, instructions, and power supply are all packaged together in a retail box for shipment to the United States. The operational instructions are engineered and designed in Sri Lanka along with the design of the product, including printed circuit board (PCB) hardware, software (server and back-end), and the mobile application. The complete manufacturing of the PCBs and Printed Circuit Board Assemblies (PCBAs) are also performed in Sri Lanka. |
Reason: (HTS) The function of measuring/sensing a user’s health/activity level is beyond the scope of heading 8517. (Country of Origin) The assembly process performed in China is not considered complex and does not constitute a substantial transformation |
Ruling Date: Feb. 29, 2024 |