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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N324136: The country of origin of a lined brake shoe
| Country of Origin: India |
| Item: A motor vehicle Lined Brake Shoe, which was the subject merchandise in NY Ruling N322988. The material sourcing and manufacturing process has been altered as follows: the brake lining FMSI block segments (friction material) are from India, the bare steel shoe core is from China, and the rivets are from Canada. The components are further manufactured in Canada by affixing the friction material to the steel shoe. |
| Reason: The brake shoe is neither “wholly obtained or produced” nor “produced exclusively from domestic materials.” |
| Ruling Date: Feb. 22, 2022 |
N324263: The tariff classification of a full body protective suit from the Czech Republic
| HTS: 9020.00.6000, 2.5%, “Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: Other breathing appliances and gas masks.” |
| Items: A full body protective suit including a full-body chemical and biological suit, integrated hood, filtered ventilation unit, two pairs of latex gloves, protective boots, bag for biological waste and transport packaging. The double lapel on the front of the suit is sealed by Velcro and the visor provides a large viewing area. During operation, the user is protected by internal positive pressure while distributing filtered air directly to the respiratory system. The battery provides up to four hours of operating time. The suit provides protection against radioactive particles, dust, liquid organic and concentrated inorganic chemicals, biologically dangerous substances and military warfare agents. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N324294: The tariff classification of Polyoxyethylene Coconut Amine (CAS# 61791-14-8), Dioctyl Sulfosuccinate Sodium Salt (DOSS) (CAS# 577-11-7), Ethoxylated C9-11, Alcohols (CAS# 68439-46-3), Ethoxylated C12-15, Alcohols (CAS# 68131-39-5), and Poly(oxy-1,2-ethanediyl), Alpha-hydro-omega-hydroxy-, Mono-C8-10-alkyl ethers, Phosphates (CAS# 68130-47-2) from an undisclosed country
| HTS: (1)(3)(4) 3402.49.9000, 9903.88.03, 3.7% + 25%, "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Other surface-active agents, whether or not put up for retail sale: Non-ionic: Other: Other." (2) 2917.19.7050, 9903.88.16, 4% + 15%, "Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Other: Other." (5) 3402.39.9050, 9903.88.03, 3.7% + 25%, "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Anionic organic surface-active agents, whether or not put up for retail sale: Other: Other: Other." |
| Items: (1) Polyoxyethylene Coconut Amine (2) Dioctyl Sulfosuccinate Sodium Salt (3) Ethoxylated C9-11, Alcohols (4) Ethoxylated C12-15, Alcohol (5) Poly(oxy-1,2-ethanediyl), Alpha-hydro-omega-hydroxy-, Mono-C8-10-alkyl ethers, Phosphates |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N324300: The tariff classification of a surge protector from China
| HTS: 8537.10.9170, 9903.88.03, 2.7% + 25%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” |
| Item: A plastic housing having a surge protector with five receptacles, two USB ports, and a front facing LED floodlight. The Ultrapro is equipped with a carrying handle with the floodlight on/off switch and a six-foot-long power cord that is permanently attached to the device. In operation, the user would plug the power cord into an electrical source and then have the ability to attach five additional devices into the AC receptacles to receive surge protected power. Further, the two USB Type-A ports provide 5 VDC to connected personal electronic devices, while the LED floodlight can be used to illuminate the user’s surroundings. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N324348: The tariff classification of a portable fall arrest anchoring device from Italy
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel: other…other." |
| Item: A portable fall arrest anchoring device to be installed on portable ladders. The subject anchoring device “consists of an upper anchor point (Lybra Anchor Plate Type B) and a lower fixing support that are connected by a fall arrest rope for ladders. The upper device is used to arrest a possible fall, the lower one to stretch the ascent rope to allow an easier sliding of the fall protection shuttle on the rope itself.” The rope is not included as part of the fall arrest anchoring device. The anchor plate and the lower fixing support are made of steel. The device is imported in its ‘transport’ condition, in which the anchoring plate and lower fixing are coupled to ensure minimum bulk and maximum transportability.” To use the Lybra device, the anchor plate and lower fixing support must be decoupled, installed on a ladder, and connected by a vertical fall arrest lifting device. Each device weighs approximately 4.07 kilograms. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N324120: The tariff classification of combination runner’s vest/hydration unit from Vietnam and China
| HTS: (1) 6117.80.9540, 14.6%, “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” (2) 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. |
| Items: (1) A vest-like accessory of wearing apparel worn on the upper body. The item is made in Vietnam. The body of the vest is composed of 100% nylon knit fabric. It features two front buckle closures, two pouch pockets on each front panel and adjustable side straps. The back contains two reflective strips for increased visibility and two rear compartments constructed from 100% nylon woven fabric. The essential character is imparted by the knit fabric. (2) A soft plastic water reservoir or bladder with blaster valve made in China. The reservoir is secured in one of the pouch pockets on the back panel. |
| Reason: The hydration unit is imported separately from the vest. |
| Ruling Date: Feb. 18, 2022 |
N323743: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gelato from Canada
| HTS: 2105.00.3000, 20%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Described in additional U.S. Note 10 to chapter 4 and entered pursuant to its provisions.” |
| If entered after the tariff-rate quota has closed: 2105.00.4000, 17%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Other.” The rate of duty is 50.2 cents per kilogram plus 17 percent ad valorem. Products classified in subheading 2105.00.4000 are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01. |
| USMCA Eligibility: The goods qualify for USMCA preferential tariff treatment. |
| Items: (1) Sea Salted Caramel Gelato is composed of milk, cream, granulated cane sugar, stabilizers, low heat skim milk powder, rice syrup solids, sea salt, natural caramel flavor and caramelized sugar syrup. (2) Earl Grey Lavender London Fog Gelato is composed of milk, cream, granulated cane sugar, stabilizers, low heat skim milk powder, rice syrup solids, Earl Grey tea powder, lavender natural flavor, vanilla extract, vanilla bean seeds and purple carrot juice concentrate. (3) Cookies and Cream Gelato is composed of milk, cream, granulated cane sugar, stabilizers, low heat skim milk powder, rice syrup solids, sea salt, vanilla extract and chocolate cookies. (4) Mint Chocolate Stracciatella is composed of milk, cream, granulated cane sugar, stabilizers (locust bean gum, guar gum), low heat skim milk powder, rice syrup solids, natural mint flavor, natural green flavor and chocolate flakes. (5) Vanilla Bean Gelato is composed of milk, cream, granulated cane sugar, stabilizers, low heat skim milk powder, rice syrup solids, vanilla extract and vanilla bean seeds. (6) Coffee Coffee Coffee Gelato is composed of milk, cream, granulated cane sugar, stabilizers (locust bean gum, guar gum), low heat skim milk powder, rice syrup solids, freeze dried coffee and sea salt. (7) Dark Chocolate Caramel Sea Salt Gelato is composed of milk, cream, granulated cane sugar, stabilizers (locust bean gum, guar gum), low heat skim milk powder, rice syrup solids, cocoa, black cocoa and sea salt. |
| Reason: The seven flavors of gelato contain the following non-originating ingredients. The various flavors of gelato are classified under subheading 2105.00. The applicable rule of origin is "A change to heading 2105 from any other heading ... ." Being that the non-originating ingredients in the various flavors of gelato are all classified in a Chapter other than Chapter 4, the tariff shift rule is met. |
| Ruling Date: Feb. 18, 2022 |
N324111: The tariff classification of PVC plasticizers from Brazil
| HTS: 3812.20.5000, 5%, “Compound plasticizers for rubber or plastics, not elsewhere specified or included ... compound plasticizers for rubber or plastics: ... other.” |
| Item: Innoleic MB 25 and Innoleic MB 50 are a light-yellow liquid at ambient temperature, consisting of approximately 15 - 40 percent of epoxidized methyl soyate, 10 - 50 percent epoxidized soybean oil, and 10 - 50 percent acetylated mono- and di-glycerides of epoxidized soybean oil. The products are reaction mixtures, which are a result of a sequence of three reactions with soybean oil as the raw material: (1) partial transesterification, generating mono-esters, mono- and di-glycerides, with some remaining unreacted soybean oil (triglycerides); (2) acylation, where hydroxyl groups of mono- and di-glycerides are acylated (or acetylated); and (3) epoxidation of the mixture, resulting in the final epoxidized mono esters, epoxidized acylated mono- and di-glycerides, and epoxidized soybean oil. They are intended primarily to be used as plasticizers for polyvinyl chloride (PVC) applications. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2022 |
N324185: The tariff classification of a woman’s top from India
| HTS: 6211.42.1056, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other." |
| Item: A woman’s top constructed from 100% cotton woven fabric. The top has a right over left full front opening with seven button closures, a pointed collar, long sleeves with button cuffs, a single chest pocket, an inside pocket below the waist, and a curved hemmed bottom. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2022 |
N324251: The tariff classification of a wire pop tree stick from China
| HTS: 5609.00.3000; 9903.88.03, 4.5% + 25%, “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” |
| Items: A “Wire Polyester Pop Tree Stick,” intended to be used as a decoration in the home. The wire pop tree stick is constructed of three pompons made of 100 percent polyester yarn glued to an iron wire wrapped with paper. The tree stick, measuring 7 inches in length by 18 ½ inches in height, features a red, pink, and green pompom and glitter glued to the paper. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2022 |