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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N322975: The tariff classification of a facial cleansing sponge from China
| HTS: 6302.93.2000, 9.9%, "Bed linen, table linen, toilet linen and kitchen linen: Of man-made fibers: Other." |
| Item: A teardrop shaped sponge is made from nonwoven polyester fabric that is not impregnated, coated or covered with any material including a cleansing agent. The coarse texture provides a means to exfoliate the skin while cleansing. The sponge is approximately 10 centimeters in length, 7 centimeters in width and is 2 centimeters in thickness. |
| Reason: Products of China classified under subheading 6302.93.2000, HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective Dec. 15, 2019, and is not currently applicable. |
| Ruling Date: Dec. 17, 2021 |
N322993: The tariff classification of motorcycle dollies from China
| HTS: 9403.20.0050, 9903.88.03, 25%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free. |
| Items: 1. A MC-DOLLY Black Widow Steel Sport Bike and Motorcycle Dolly is made from 12-gauge black powder-coated steel. It has five double-caster wheels, a kickstand platform, ramp wedges and a weight capacity of 1,250 lbs. Steel pins at each end prevent a motorcycle from rolling once positioned on the dolly. When assembled, the dolly measures 83.5 inches (L) x 30.5 inches (W) x 3.5 inches (H) and has a track length of 76 inches and a track width of 8 inches. 2. A CRUISER-DOLLY Black Widow Steel Cruiser and Chopper Motorcycle Dolly is made from 12-gauge black powder-coated steel. It has five double-caster wheels, a kickstand platform, ramp wedges and a weight capacity of 1,250 lbs. Steel pins at each end prevent a motorcycle from rolling once positioned on the dolly. When assembled, the dolly measures 99 inches (L) x 33.5 inches (W) x 3.5 inches (H) and has a track length of 94 inches and a track width of 8 inches to accommodate longer cruiser-style and chopper-style motorcycles. 3. A BW-PRO-DOLLY Black Widow Pro Aluminum Motorcycle Dolly is made from aluminum. It has five 4 inches sealed roller bearing casters with locks, a kickstand platform, a low load height precluding the need for ramp wedges, and a weight capacity of 1,500 lbs. to accommodate the heaviest cruiser-type motorcycles. When assembled, the dolly measures 89 inches (L) x 43.25 inches (W) x 6 inches (H) and has a track length of 89 inches and a track width of 9 inches. |
| Reason: As most customers use these dollies for home or personal use, and that they are primarily for storage or display purposes, the subject motorcycle dollies are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. Products of China classified under subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. |
| Ruling Date: Dec. 17, 2021 |
N323066: The tariff classification of horseshoe nails from China
| HTS: 7317.00.6530, 9903.88.03, 25%, “Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: Other: Of one-piece construction: Other: Cut.” |
| Items: Two types of horseshoe nails. One is an uncoated carbon steel nail, and the other is a copper-coated carbon steel nail. The nails are approximately 25.4 millimeters in length and 1.65 millimeters in width. The nails are not collated and are sold in boxes. Both types of nails are used to secure horseshoes to the hooves of horses. |
| Reason: Round wire is passed through a cold drawing machine employing a series of dies to form the round wire into a rectangular wire. The resulting rectangular wire is cut-to-length and pressed in a forge to begin adding more complete horseshoe nail features. The processing changes the round wire to a separate product and classification. The rectangular wire is wound around a spool and used for further manufacturing. According to documentation, both types of nails are cut-to-length from the rectangular wire and then pressed in a forge to begin adding more complete horseshoe nail features to the metal. The nails are cut from rectangular wire. Products of China classified under subheading 7317.00.6530, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. |
| Ruling Date: Dec. 17, 2021 |
N323262: The tariff classification of Benzamide,4- [(4,6-dichloro-1,3,5-triazin-2-yl) amino]-N-(1,1- dimethylethyl) (CAS#205492-91-7) from China
| HTS: 2933.69.6050, 3.5% "Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: Other: Other: Other." |
| Item: Benzamide,4- [(4,6-dichloro-1,3,5-triazin-2-yl) amino]-N-(1,1- dimethylethyl) (CAS Number 205492-91-7). It is an intermediate chemical that is used in a manufacturing process for making chemicals. It is a chlorinated triazine compound. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2021 |
N320734: The tariff classification of a frozen blackberry puree from Serbia
| HTS: 2008.99.2140, 4.5%, “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: other: other: other.” |
| Item: A frozen blackberry puree that has a brix value of approximately 9.2 to 9.3 and a sealed silver colored pouch filled with a viscous purple liquid. The puree is said to be prepared by milling fresh or thawed blackberries, warming the milled fruit at temperatures of 40 to 50 degrees Celsius, placing the warmed milled fruit through a turbo extractor to separate the peels and seeds from the pulp, sieving, pasteurizing via heating to a temperature of 105 degrees Celsius for 30 seconds, packing into aseptic food grade barrels, and freezing for import to the U.S. The puree is sold to companies for use in the manufacture of beverages, smoothies and other food products. |
| Reason: N/A |
| Ruling Date: Dec. 16, 2021 |
N320885: The tariff classification of a mango pulp from Brazil
| HTS: 2008.99.4000, 1.5 cents per kilogram, "fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures other than those of subheading 2008.19 … mangoes." |
| Item: An organic aseptic mango pulp. The product is said to contain approximately 99.8% organic mango puree and 0.2% acidulant citric acid that is produced from organic mangos that have been subjected to a rigorous process of washing, selection, disinfection, mechanical extraction, deaeration, pasteurization at a temperature of 90 degrees Celsius for 20 seconds and 100 degrees Celsius for 30 seconds, cooling, aseptic packing and storage. The product is wrapped into a metallic aseptic polyethylene bag and imported in 55-gallon steel drums for use as an ingredient in industrial food and beverage processing. |
| Reason: N/A |
| Ruling Date: Dec. 16, 2021 |
N322920: The Classification, Country of Origin Marking and Eligibility of the USMCA for an Anhydrous Milkfat and Cocoa Liquor Blend. (“CDP 991 Blend”)
| Marking: Mexico |
| FTA: qualifies for USMCA treatment |
| HTS: 1806.20.8100; 1806.20.8300; 9823.08.01, free, "Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other." |
| Item: Anhydrous Milkfat and Cocoa Liquor Blend (“CDP 99:1 Blend”) |
| Reason: Since the CDP 99:1 Blend contains non-originating material, they are not considered goods wholly obtained or produced entirely in a USMCA country. The CDP 99:1 Blend contains anhydrous milkfat, which is non-originating from New Zealand, is classified in heading 0405. The tariff shift rule is met. CDP 99:1 Blend classified under subheading 1806.20.8100, HTSUS, is eligible for preferential tariff treatment under the USMCA. |
| Ruling Date: Dec. 16, 2021 |