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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N342352: The tariff classification of a wall mounted accordion style drying rack from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%, Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. |
| Item: The item is an accordion style drying rack made of steel rods and plastic end caps. The drying rack measures 24 inches wide, 5.25 inches long in the folded state and extends up to 18 inches. It is used to hang and air-dry garments or towels. Two mounting brackets and hardware are included to attach the drying rack to the wall. The rack is composed of different components (steel rods, plastic end caps and mounting hardware) and is considered a composite good. The steel component makes up 75% of the weight and cost and imparts the essential character. |
| Reason: N/A |
| Ruling Date: Sept. 25, 2024 |
N342437: The tariff classification and marking of a textile wrap from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Marking Sufficiency: No |
| Item: A textile wrap designed to fit around one’s torso and intended to support and hold one’s arms in place while lounging. The wrap is composed of two layers of 100% polyester knit dyed fabric. The tubular wrap measures 20 inches in length by 17 inches in width when in use. It features an open pocket, measuring 4 inches in length by 4.5 inches in width, located on the front top center edge. In addition, it features a black 100% polyester woven fabric sewn to the wrap and a metal snap-hook inserted into the fabric loop. The snap-hook is attached to a card stock tag with the ARMBIE logo, website, and “Made in China” printed on the back. Inside the tag are instructions on how to use the product. The wrap is unisex and available in five different sizes with one unique color per size. |
| Reason: The words “Made in China” are printed in a smaller font size than the rest of the wording on the card stock tag and cannot be read without strain. The font size is not clear enough to read the country of origin marking. Thus, the marking of the wrap is not properly marked with the country of origin. |
| Ruling Date: Sept. 25, 2024 |
N342804: The tariff classification of a plastic food storage container from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: A square-shaped food container made of acrylonitrile butadiene styreneplastic (ABS) plastic. The container has a silicone plastic strap and two metal tongs with silicone plastic tips. It is designed to store and keep food. When fully assembled, the plastic food container measures approximately 12 inches long by 10 inches wide by 4.5 inches high. It consists of three pieces: A white bottom board, a pink food platter with molded separate compartments, and a red lid. The pink food platter has seven separate compartments for separating food and ingredients. All the pieces can be stacked on each other, making them compact. The silicone strap holds all three pieces together. |
| Reason: N/A |
| Ruling Date: Sept. 25, 2024 |
N342823: The tariff classification of a Halloween decoration 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 kit containing 68 polyvinyl chloride (PVC) bat silhouette images that can be affixed to any flat surface with the included 140 pieces of double-sided tape. The images vary in design and size with the smallest bat measuring approximately .96” (H) x 3” (W) and the largest bat measuring approximately 2.07” (H) x 6.50” (W). The images can be used individually or together creating a frightening cloud of bats. The item will be marketed and sold exclusively as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: Sept. 25, 2024 |
N342274: The tariff classification, country of origin and status under the United States-Australia Free Trade Agreement (UAFTA) of solar panels from Australia
| HTS: 8541.43.0010, 9903.88.02, free + 25%, “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.” |
| Origin: China |
| UAFTA Status: Yes |
| Item: Solar panels made from mono crystalline solar cells manufactured within China and various other components of various countries of origin. The components are imported into Australia by Tindo Operations Co Pty Ltd. for further manufacturing and assembly into the final solar panel. The modules in question are primarily designed for connection in strings to grid-tie inverters or to microinverters for residential or small commercial applications.Within Australia the manufacturing steps undertaken include: Cell Cutting, Stringing the Cells, Glass Encapsulant and LayupBusbar Soldering, QA Checks and Bar Coding, Cell Taping, Back POE, Backsheet Layup, EL Testing, Lamination, Edge Trimming, Visual inspection and cleaning, Framing, Junction Box Soldering, Junction Box Potting and Curing, Junction Box finishing, flash testing and Pelletizing. |
| Reason: The goods described above qualify for UAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 28(b)(ii)(A). All non-originating goods/materials undergo the required tariff shift. The solar panels are therefore eligible for preferential treatment under the UAFTA, upon compliance with all applicable laws, regulations, and agreements.The solar panels in question are manufactured in Australia from solar cells of Chinese origin. The character of this product is imparted by the Chinese solar cells which would be considered the dominant components of this assembly. The Chinese solar cells have a pre-determined end use when exported from China. The assembly/manufacturing process that takes place in Australia does not change the end use of the solar cells. The solar cells do not undergo a substantial transformation as a result of the Australian processing. Therefore, the country of origin for marking purposes would be China upon importation into the United States. |
| Ruling Date: Sept. 24, 2024 |
N342330: 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, thong sandal. This slip-on sandal does not cover the ankle. The external surface area of the upper and outer sole is composed of 100% molded thermoplastic polyurethane rubber/plastic material. The upper is not affixed to the outer sole with plugs. The FOB value of the shoes is said to be $120.00/pair. |
| Reason: N/A |
| Ruling Date: Sept. 24, 2024 |
N342338: The tariff classification of footwear from Vietnam
| HTS: 6404.11.9020, 20%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12.00/pair: For men: Other.” |
| Item: A closed toe/closed heel, man’s, over the ankle shoe. The external surface area of the upper is predominantly textile material. The upper incorporates Goretex technology rendering it “protective” against water. The traction outer sole comprises rubber or plastics. The footwear is lightweight, has a cushioned midsole and is suitable for trail running. The FOB value is over $12/pair. |
| Reason: N/A |
| Ruling Date: Sept. 24, 2024 |
N342355: The tariff classification of support poles from China
| HTS: 7326.90.8688, 2.9% “Other articles of iron or steel; Other…Other.” Secondary HTS: 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty (if any) and user fees (if any). |
| Item: A Support Pole with Pivoting and Locking Bar, a Support Pole, and a Pivot Bar Add on Kit. The support poles are steel floor to ceiling support pole that are designed for people with loss of balance and mobility issues, with medical conditions that may cause dizziness, and with physical limitations such as limited range of motion. The Add on Kit is a pivoting and locking horizontal bar that connects to the Support Pole. It is made of steel and can be lifted, pivoted and lowered to the next locking position around the pole. The Pivot Bar can be used to support the user in any of the eight lowered positions (every 45 degrees). The Pivot Bar has a diameter of 1.5 inches and a maximum weight capacity of 300 pounds. |
| Reason: N/A |
| Ruling Date: Sept. 24, 2024 |
N342362: The tariff classification of birthday sash from China
| HTS: 3926.20.9050, 9903.88.03, 5% + 25%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other. |
| Item: A 66 inch long sash made of 0.3 mm thick polyurethane material that is cut into 7 inch long by 0.2 inch-wide strips. It features a 4.5 inch x 4.5 inch cutout star constructed from coated polyester fabric with a felt fabric backing. The cutout star is screen printed with the phrase "IT'S MY." The sash also features 7 letters measuring 4.5 inches in height and 1inch to 3.5 inch in width (depending on the letter.) Each letter is covered with PET glitter over polyurethane fabric with a felt fabric backing. The seven individual letters spell out "BIRTHDAY." Together, the sash reads, "IT'S MY BIRTHDAY.” The cutout letters, star and fringed material are sewn together at the top and covered with a narrow polyester fabric that runs the length of the sash. |
| Reason: The sash is not classifiable as a festive article, as it is an item of personal adornment and is not limited to a specific festive occasion. |
| Ruling Date: Sept. 24, 2024 |
N342388: The country of origin of an LED Panel Fixture
| Origin: Mexico |
| Item: The LED Ceiling Panel Fixture consists of a cold rolled steel housing, and aluminum frame, within which are 84 individual LED diode mounted on six parallel light strips wired to a low voltage (12-24V), direct-current driver, and covered by a clear polystyrene light diffusion panel.The manufacturing process of the LED Panel Fixture in Mexico, from components originating in China, will comprise (a) light source production and (b) low voltage (12-24V), direct-current driver Production (SMT, DIP, and assembly), both of which feed into the (c) main production. Each of these production steps consist of many sub-steps of operations and the use of sophisticated equipment. |
| Reason: The operation of assembling the Chinese origin components and the Mexican origin PCBAs/drivers to make the finished ceiling lights in Mexico results in a substantial transformation. The SMT and wave soldering processes, the making of the light source and PCBAs/drivers etc., along with other assembly activities are sufficiently “complex and meaningful” operations. The assembly of the individual components to produce the finished light fixtures in Mexico does create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Mexico. Therefore, the country of origin of the LED Panel Fixture is Mexico, China Section 301 remedies do not apply. |
| Ruling Date: Sept. 24, 2024 |