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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N338348: The tariff classification of footwear from China
| HTS: (1), (2) 6404.19.3760, 12.5% "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 with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women." (3), (4) 6405.90.9060, 12.5%, "other footwear: other: other: other." |
| Item: (1) An open-toe/open-heel, slip-on, woman’s shoe. The upper consists of two wide straps, each consisting of five plaited rows of thin faux raffia strips. One strap spans the toes, the other, across the forefoot. The constituent material of the upper is considered textile material. The midsole measures approximately two inches tall under the forefoot and increases to form an approximately three-inch heel. The midsole is covered with plaited textile strips. The outer sole consists of rubber/plastics with applied textile flocking covering most of the external surface in contact with the ground. (2) An open-toe/open-heel sandal. The upper consists of three straps covered with thin plaited faux raffia and edged with rubber or plastics. An approximately one-inch-wide strap spans the toes. A thin strap around the heel and a strap in front of the ankle is secured with a buckle on the lateral side. The constituent material of the upper is considered textile material. The faux raffia covered midsole measures approximately one- and one-half inches under the forefoot and a heel measuring approximately four inches tall. The outer sole is rubber or plastic with applied textile flocking covering most of the external surface in contact with the ground. (3) An open-toe, open-heel, slip-on, platform shoe. The external surface area of the approximately three-inch-wide strap upper is covered with natural raffia plaited strips. (4) Identical to item #3 except for the external surface of the outer sole that meets the ground. The flocking is disregarded, and rubber/plastics is considered the constituent material of the outer sole. |
| Reason: N/A |
| Ruling Date: March 1, 2024 |
N338304: The tariff classification of Plant Based Green Salt from India
| HTS: 1212.99.9200, free, “Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: Other: Other: Other.” |
| Item: Salicornia Green Salt. The product is derived from the processing of the Salicornia plant, a succulent, halophytic flowering shrub of the family Amaranthaceae. The finished salt is intended to serve as alternative to the common table salt. |
| Reason: N/A |
| Ruling Date: March 1, 2024 |
N338281: The tariff classification of a textile costume from China 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 costume of Chuckles the Killer Klown which consists of a long-sleeved pullover top, pull-on pants, collar, mask, and plastic cleaver. The deep back opening is raw and unfinished and is closed with a single small tab of hook and loop fastener. The sleeves have raw, jagged cut edges and thin exposed elastic. The hem-bottom has raw, jagged cut edges. The top is entirely constructed with large, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set and features large, visible loose overlock stitching around the neck. |
| Ruling Date: March 1, 2024 |
N338280: The tariff classification of a textile costume from China 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 costume of Giggles the Krazy Klown which consists of a short-sleeved, pullover dress, pettiskirt, hair bow, collar, tights, and plastic cleaver. The sleeves have raw, jagged cut edges and thin exposed elastic. The hem bottom has raw, jagged cut edges. The dress is entirely constructed with large, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set and features large, visible loose overlock stitching around the neck. |
| Ruling Date: March 1, 2024 |
N338259: The tariff classification of a 4-piece travel set from China
| HTS: 6301.40.0020, 8.5%, “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” |
| Item: A travel set consisting of a blanket, eye mask, hair scrunchie and carrying pouch. All items are made from 100 percent polyester knit pile fabric. The pile is white on one side with the letters “UGG” knit into the fabric in gray. The reverse side is of a solid gray pile. The woven satin fabric is also used as capping along the edges and to cover the attached elastic band that stretches behind the head to hold the mask over the eyes. The donut-shaped hair scrunchie used as a ponytail holder is made of white knit pile fabric sewn over an elastic band. The carrying pouch has an outer surface of white knit pile fabric with the letters “UGG” knit into the fabric on one side and a woven satin lining. There is an opening that extends from the middle of one end, over the top, to the middle of the other end. Under the opening, a woven strap, 6-inches in length and 1-inch in width, is sewn to the side seams at one end and can be used as a handle to carry the pouch. The carrying case is used to store and carry the blanket, eye mask and scrunchie during travel. |
| Reason: The components of the set consist of at least two different articles, which are classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The blanket provides the bulk of the set. |
| Ruling Date: March 1, 2024 |
N338257: The tariff classification of a men’s and women’s woven 3-in-1 jacket from Vietnam
| HTS: (1), (2) (water-resistant) 6201.40.7000, 7.1%, "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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant." (1), (2) (not water-resistant) 6201.40.7511, 27.7%, "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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." (3), (4) (water-resistant) 6202.40.7000, 7.1%, "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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant." (3), (4) (not water resistant) 6202.40.7511, 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: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s." |
| Items: (1) A men’s outer jacket. The garment features a full front opening with a zipper closure, an inner storm flap, an outer storm flap secured with five snaps, a removeable hood, long sleeves, and a hemmed bottom. An elastic cord with locks is inserted into the hood. The garment also includes zippered flap pockets with hook and loop closures below the waist and a zippered chest pocket. (2) A men’s inner jacket. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves bound with elastic binding, zippered side seam pockets, and a hemmed bottom. The garment also includes two unsecured pockets in the interior front panels. (3) A women’s outer jacket. The garment features a full front opening with a zipper closure, an inner storm flap, an outer storm flap secured with five snaps, a removeable hood, long sleeves, and a hemmed bottom. An elastic cord with locks is inserted into the hood. The garment also includes invisible zippered pockets below the waist, and an invisible zippered chest pocket. (4) A women’s inner jacket. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves bound with elastic binding, zippered side seam pockets, and a hemmed bottom. The garment also includes two unsecured pockets in the interior front panels. |
| Reason: The garments (both inner and outer) are water resistant, but documentation was not provided to support the claim. CBP has not confirmed the results in our own laboratory. However, the CBP officer handling the transaction may choose to do so at the time of importation. |
| Ruling Date: March 1, 2024 |
N338204: The country of origin of an aluminum radiator
| Country of Origin: Mexico |
| Item: An Aluminum Radiator, which is used in automotive applications. The main purpose of the radiator is to keep an engine at an optimal operating temperature, which it achieves by absorbing excess heat generated by the engine and lowering the coolant temperature with the air passing through the vehicle’s front grille. The aluminum alloy foil, up/bottom tanks, and other components to make up the radiator are made in China and imported to Mexico for further processing. |
| Reason: Although the processes in Mexico may appear to not be overly complex, the raw aluminum from China is substantially transformed into identifiable components of a radiator in Mexico. As a result, we have a Mexican radiator core and Chinese up/bottom tanks. |
| Ruling Date: March 1, 2024 |
N338067: The tariff classification of desiccant dehumidifier from Sweden
| HTS: 8479.89.1000, free, "machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: air humidifiers or dehumidifiers." |
| Item: A compact, stand-alone sorption dehumidifier employing desiccant rotor technology. In operation, humid process air is pulled through a rotating desiccant rotor, which adsorbs the water molecules, with dry air exiting the rotor. Simultaneously, outdoor (regeneration) air is heated and pulled through the rotor from the opposite direction to push out the water molecules in the rotor so the unit can continue to dry the humid air. The dehumidifier consists of a rotor, a self-contained motor, and a heater. The unit also contains two small fans and two filters -- one for the process airstream and one for the regeneration airstream. |
| Reason: N/A |
| Ruling Date: March 1, 2024 |
N338059: The tariff classification of a textile costume from China
| 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 costume which consists of a long-sleeved pullover dress and cape. The back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem is finished with large, visible, loose overlock stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set and features large, visible, loose overlock stitching on the neck, sleeves, and deep back opening. |
| Ruling Date: March 1, 2024 |
N338285: The tariff classification of a textile costume from China 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 costume identified as the Full Moon Werewolf, which consists of a long-sleeved pullover top with faux fur front neck insert, fingerless gloves, and a mask. The deep back opening is closed with a single small tab of hook and loop fastener. The faux fur front insert edges are raw and unfinished. The front neck opening, sleeves and hem bottom all have raw, jagged cut edges, giving a tattered appearance. The top is constructed with long loose straight stitching. |
| Reason: The flimsy man-made textile top imparts the essential character of the set and features large, visible, loose overlock stitching on the neck and deep back opening. |
| Ruling Date: March 4, 2024 |