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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N324207: The tariff classification of a 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 size costume which consists of a short-sleeved pullover upper body garment which you refer to as a tunic, a waist tie, arm ties, printed wings, glovelettes and halo headpiece. The flimsy man-made textile upper body garment imparts the essential character of the set and features raw, unfinished edges all around the neck. The short sleeves and bottom hem feature raw, unfinished, jagged cut edges. The upper body garment is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Feb. 23, 2022 |
N324362: The tariff classification of wooden décor from China
| HTS: (1) (2) 4420.19.0000, 3.2% "Statuettes and other ornaments, of wood, other than tropical wood." (3) 4911.91.4040, 9903.88.15, Free + 7.5%, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other." (4) 4911.91.3000, Free, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness." |
| Items: (1) A household decoration made primarily of medium density fiberboard. Die-cut letters connect to spell the word, “HOME.” Along the base is a narrow MDF and plastic plaque printed with the words, “is where the heart is.” A metal leaf adorns the top. The decoration measures approximately 10” long by 6” high by 1” thick. (2) An autumn tabletop decoration made of white birch cut into the outline shape of a pumpkin with stem. It measures approximately 6” x 5” x 1”. Carved into the wood face is the word, “pumpkin.” Printed beneath is the word, “everything” and a sprig of leaves. A jute bow is glued at the base of the stem. (3) An autumn decoration intended to set on a table or other flat surface. It consists of three blocks of birch wood stacked and glued together with the longest block forming the base and the smallest on top. Each block is embellished with a word. The bottom block has an MDF plaque with the word “Blessed” printed in cursive script. The middle block has the word, “Thankful” carved into it, and the top block has the word, “grateful” printed on it. The top of the decoration is adorned with a bunch of plastic berries and fabric leaves. The decoration measures approximately 7” x 8” x 1”. (4) A wooden tabletop decoration made of MDF and measuring 4” square by 1” thick. It comes in two styles. On its face are printed one of two designs, either “Pumpkin Pie Fixes Everything” with an ill |
| Reason: Two items have wooden portions that are visually substantial, with distinctive cut-out shapes (letters or a pumpkin), rendering the wooden portion more important to the finished design and the printed elements less important. |
| Ruling Date: Feb. 23, 2022 |
N324393: The tariff classification of handled ceramic cups from China
| HTS: 6912.00.4500, 4.5%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Cups valued over $5.25 per dozen.” |
| Item: Ceramic stoneware stacking cups. From the information you provided, these are handled cups that are glazed and comprised of stoneware ceramic. The approximate dimensions of the cups measure 6.29 inches high by 5.12 inches wide, which includes its handle at its widest point. The volume capacity for each cup is 14 ounces. |
| Reason: N/A |
| Ruling Date: Feb. 23, 2022 |
N324419: The tariff classification of N1,N3-Bis(2,2,6,6-tetramethylpiperidin-4-yl)isophthalamide CAS # 42774-15-2 from China
| HTS: 2933.39.6190, 6.5%, Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Other: Products described in additional U.S. note 3 to section VI: Other. |
| Item: An organic chemical used as a hindered amine light stabilizer. It has the chemical name of N1,N3-Bis(2,2,6,6-tetramethylpiperidin-4-yl)isophthalamide (CAS # 42774-15-2). It is also known by its product name of “Light stabilizer 114 / Seed (HALS).” |
| Reason: N/A |
| Ruling Date: Feb. 23, 2022 |
N324479: The tariff classification of a men’s woven shirt jacket from Vietnam
| HTS: If the jacket passes the water resistant test as specified in HTSUS Chapter 62, Additional U.S. Note 2: 6201.93.6000, HTSUS, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Water resistant." |
| If the jacket does not pass the water resistant test: 6201.93.6511, 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: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Men’s." |
| Item: A men’s hip-length shirt jacket constructed from a woven 100% polyester double weave fabric coated with a C0 Durable Water Repellent. The garment features a full front opening with a left-over-right, rubber coated, seven-snap closure; long, vented sleeves with single-snap cuffs; and a rounded hemmed bottom. The garment also contains an invisible zippered chest pocket and invisible zippered pockets below the waist. |
| Reason: The garment is stated to be water resistant; however, no documentation to support the claim was provided. The CBP officer handling the transaction may choose to do a lab test at the time of importation. |
| Ruling Date: Feb. 23, 2022 |
N323822: The country of origin marking of Black and Rainbow Peppercorn
| Country of Origin: Product of Brazil, India, Malaysia and Vietnam. |
| Items: (1) Whole Black Peppercorn. You state that this product is grown and harvested in Brazil, India, Malaysia and Vietnam. In Vietnam, the product is screened, sieved, metal detected, cleaned, steamed, sterilized, packed and shipped to South Africa in bulk quantities. (2) Rainbow Peppercorn which is composed of a blend of black, white, green and pink whole peppercorn. You state that the black peppercorn is grown and harvested in Brazil, India, Malaysia and Vietnam. The white peppercorn is grown and harvested in India, Malaysia and Vietnam. The pink peppercorn is grown and harvested in Brazil. The green peppercorn is grown and harvested in India. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N323845: The tariff classification of fruit spreads from Denmark
| HTS: (1) (3) 2008.99.2140, 4.5%, "Fruit . . . 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 . . . other . . . berries . . . other . . . other. (2) 2008.50.4000, 29.8%, "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 . . . apricots . . . other." (4) 2008.99.6000, 11.2%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved…not elsewhere specified or included…other…other…plums." .(5) 2008.99.2800, 9.6%, "Fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other ... other ... figs." |
| Items: Fruit spreads obtained by cooking fruit and sugar together, in addition to adding pectin and lemon juice concentrate. The final products are said to have a gelled consistency with a spreadable and creamy texture. (1) “Fynbo Gourmet Blackcurrant Fruit Spread,” contains approximately 60 percent blackcurrant, 31 percent sugar, 9 percent water, and trace amounts of percent pectin. (2) “Fynbo Gourmet Apricot Fruit Spread,” contains approximately 60 percent apricot, 31 percent sugar, 7 percent water, 1 percent lemon juice concentrate, and trace amounts of pectin. (3) “Fynbo Gourmet Boysenberry Fruit Spread,” contains approximately 60 percent boysenberry, 30 percent sugar, 9 percent water, and trace amounts of lemon juice concentrate and pectin. (4) "Fynbo Gourmet Plum Fruit Spread, contains approximately 60 percent plum, 32 percent sugar, 7 percent water, and trace amounts of lemon juice concentrate and pectin. (5) “Fynbo Gourmet Fig Fruit Spread” contains approximately 60 percent fig, 26 percent sugar, 13 percent water, and trace amounts of lemon juice concentrate and pectin. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N323847: The tariff classifications of fruit spreads from Denmark
| HTS: (1) 2007.99.2000, 3.5%, "Jams, fruit jellies, marmalades…other…jams…apricot." (2) (3) 2007.99.1500, 1.4%, "Jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…other… jams…currant and other berry." (4) 2008.99.2800, 9.6%, "Fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … other ... other ... figs." (5) 2007.99.4500, 5.6%, "Jams…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…jams… other." |
| Items: (1) “Fynbo Premium Apricot Fruit Spread,” contains approximately 50 percent apricot, 42 percent sugar, 7 percent water and trace amounts of citric acid (acidity regulator), fruit pectin (gelling agent) and potassium sorbate (preservative). (2) "Fynbo Premium Blackcurrant Fruit Spread,” contains approximately 50 percent blackcurrant, 42 percent sugar, 7 percent water and trace amounts of fruit pectin and potassium sorbate. (3)“Fynbo Premium Blueberry Fruit Spread,” contains approximately 50 percent blueberry, 42 percent sugar, 6 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. (4) “Fynbo Premium Fig Fruit Spread,” contains approximately 50 percent figs, 38 percent sugar, 11 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. (5) "Fynbo Premium Mixed Fruit Fruit Spread,” contains approximately 50 percent fruit (strawberry, blackcurrant, raspberry), 43 percent sugar, 6 percent water and trace amounts of citric acid, fruit pectin and potassium sorbate. Each product, except for (4) are boiled in water to 100 degrees C for 5 minutes. Next, all five products are processed by adding sugar to the pulp concentrates and the mixtures are heated to greater than 82 degrees C for 10 minutes. Citric acid is added to each product, except for “Fynbo Blackcurrant Fruit Spread”. Then, pectin and potassium sorbate are added to all five product mixtures. The total dry matter of the five product mixtures is regulated (by adding or evaporating water) to 49 degrees brix by refractometer. The five products are cooled to 50-60 degrees C and filled into 3-ounce jars through an industrial filling system. |
| Reason: N/A |
| Ruling Date: Feb. 22, 2022 |
N323990: The tariff classification and country of origin of melamine stone plastic composite floor
| HTS: 3918.90.1000, 5.3%, "Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles: of other plastics: floor coverings." |
| Country of Origin: Vietnam |
| Item: Stone plastic composite laminate tile click flooring. Measuring 8 mm in thickness, the SPC flooring consists of four distinct layers: a 0.7 mm top wear layer of melamine impregnated deco sheet, a core of stone plastic composite, bottom layer of impregnated kraft paper and a backing layer of cross-linked polyethylene. While some products consist of a wear layer and a decorative layer, this product combines the two components into one layer. The top wear layer, bottom layer and backing layer are shipped to Vietnam from China. The core layer is produced in Vietnam from raw materials originating in Vietnam, Switzerland, and China. In Vietnam, the top layer, core layer, bottom layer and backing layer are combined. Adhesive is applied to the layers and they are pressed together while the adhesive cures. The sheets are then cut into smaller planks. A click lock shape is also cut into the plank during the cutting process. The cut planks are packaged and exported to the United States. |
| Reason: The processing performed in Vietnam with respect to production of the core layer, fusing of the layers and cutting into planks does constitute a substantial transformation of the imported components and parts into "products of" Vietnam. The manufacturing process in Vietnam transforms the non-originating components and parts to produce the finished SPC flooring planks. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. |
| Ruling Date: Feb. 22, 2022 |
N324100: The tariff classification of a spindle housing from China
| HTS: 8433.90.1090, 9817.00.60, Free, "Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof: parts: of mowers for lawns, parks or sports grounds: other." |
| Item: A spindle housing made of machined carbon steel and is used on the cutting deck of lawn mowers. It serves as the outer housing to cover the spindle mower cutting assembly. At the time of importation, the spindle housing has no mechanical components. After importation, the end user will add components to the housing shell to fully assemble the spindle assembly for attachment to the mower under deck. The blade bolts directly to the spindle shaft. A pulley is mounted to the top side of the assembly and driven via a belt. You attest that the spindle housing is an integral part of each lawn mower and is needed for the mower to function. |
| Reason: Provided the spindle housing will be actually used in lawn mowers classified in heading 8433, and the documentary requirements of 19 C.F.R. §10.131 through §10.139 can be satisfied, it may qualify for duty-free treatment under 9817.00.60. Note that the importer is responsible for satisfying the documentary requirements, and the spindle housing must be intended for such use at the time of entry and proof thereof must be furnished within three years of the date of entry. |
| Ruling Date: Feb. 22, 2022 |