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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N324304: The tariff classification of Lime Fruit Tea from China
| HTS: 2202.10.0060; 9903.88.03, 0.2¢/liter + 25%, "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored…Other." |
| Item: Xiang Piaopiao Meco Thai Lime Fruit Tea. The Lime Fruit Tea is a ready-to-drink, non-carbonated beverage. The product will be imported for retail sale in boxes of 15, 400-ml plastic cups. The Lime Fruit Tea consists of water (81.89%), sugar (12.96%), concentrated apple juice (2.77%), concentrated peach juice (1.08%), and less than one percent oolong tea, concentrated pink grapefruit juice, edible glucose and food additives. |
| Reason: N/A |
| Ruling Date: March 3, 2022 |
N324367: The tariff classification of interior wood siding panels from Sweden
| HTS: 4409.10.1080, Free, "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Wood siding: Other: Other." |
| Item: A profiled, solid spruce or pine wood panel. Spruce and pine are coniferous woods. The schematic provided shows that the board is continuously tongued and grooved along its edges. The face of the panel is shaped with two beads, one at the center and one at the edge, and the back is chamfered to form V-joints. The ends are cut straight. The panel measures approximately 0.75” thick by 5.5” wide by 12 or 16 feet in length. You indicate that the panels are used for interior siding on walls and ceilings. |
| Reason: N/A |
| Ruling Date: March 3, 2022 |
N324299: The tariff classification of a stuffed plush bear with heatable bag & eye mask from China
| HTS: 6307.90.9891; 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other face masks: Other.” |
| Item: A stuffed fabric bear with a removable, heatable bag and eye mask. The set is designed to be used by children eight years old and up to shield the eyes from light and provide warmth. The stuffed polar bear is composed of 100 percent polyester knitted pile faux fur fabric and stuffed with 100 percent polyester. The bear, measuring 12 inches in length by 7 inches in width, features two plastic eyes, an embroidered black nose, and a 100 percent polyester woven ribbon tied around the bear’s neck. The heatable bag is composed of 100 percent polyester woven fabric, filled with dried oat grain and sewn closed. The square bag, measuring 5 ½ inches in length by 4 inches in width, fits inside the pouch. The bag can be heated in a microwave and placed inside the pouch to warm a child. The eye mask is composed of three layers: a 100 percent polyester knitted pile faux fur fabric front layer; a polypropylene foam middle layer; and a 100 percent polyester woven satin fabric back layer. The 7 ½ x 4 ¼ inch eye mask features two ears composed of 100 percent polyester knitted pile faux fur fabric embroidered with gold glitter and embroidered black eyes, nose and mouth. The mask also features an elasticized knitted fabric sheathed in a 100 percent polyester woven dyed red satin fabric sewn at each end to allow the mask to be worn around the head. |
| Reason: Composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. Both the bear with heatable bag and the eye mask are classifiable under the same heading. Therefore, the items fail to fulfill the requirements of (a) above. The bear and eye mask are not considered sets for retail sale for classification purposes. |
| Ruling Date: March 2, 2022 |
N324301: 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: An adult-sized costume which consists of a sleeveless pullover upper body garment, glovelettes, printed wings and a halo headpiece. The flimsy man-made textile upper body garment imparts the essential character of the set and features large, visible, loose overlock stitching at the neckline and at the bottom of the armholes. The top of the armholes and bottom hem have raw, jagged cut edges. The arm ties which are attached at the front and back shoulders, the cross strapping at the neck and the attached waist tie are all just strips of fabric with raw unfinished edges. The upper body garment is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: March 2, 2022 |
N324349: The tariff classification of stamped clad stainless steel and aluminum discs from South Korea
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel: Other: Other…Other." |
| Item: A flat, circular shaped, cold-rolled, multi-clad alloy-steel product used to make the body of cookware. The item is a flat disc, 300 mm to 570 mm in diameter, and 2.3 mm to 2.8 mm in thickness. It is stainless steel on the bottom and top, sandwiching aluminum in the interior. Of the 2.3 mm to 2.8 mm total thickness, 0.9 mm (0.5 mm on the bottom, 0.4 mm on top) is stainless steel and the remainder is aluminum.” The combined thickness of the three-ply aluminum layer is 1.4 mm or 1.9 mm. Each disc is comprised of five layers that consist of a top layer and a bottom layer of stainless steel, and a three-ply aluminum layer. The manufacturing process consists of fusing together sheets of the different metals through the explosion cladding process and stamping out rounds of the cladded metal. |
| Reason: N/A |
| Ruling Date: March 2, 2022 |
N324401: The tariff classification of artificial pumpkins from China
| HTS: 6702.90.6500; 9903.88.15, 17% + 7.5%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” |
| Item: Artificial pumpkins, molded in one piece from agglomerated stone, a mixture of plastic resin and natural stone powder, with the stem being part of the body and not separately attached. It has a slightly flattened but fully formed three-dimensional shape and generally resembles a natural pumpkin. The exterior surface of the pumpkin has a burlap appearance derived from the mold and paint. |
| Reason: N/A |
| Ruling Date: March 2, 2022 |
N319048: The tariff classification and status under the Dominican Republic-Central America Free Trade Agreement (DR-CAFTA) of a toddlers’ dress from El Salvador
| DR-CAFTA status: The garments qualify for duty-free treatment under DR-CAFTA |
| HTS: (1) 6209.20.1000, 9822.05.01, Free “Babies’ garments and clothing accessories: Of cotton: Dresses.” (2)(3) 6204.42.3040, 9822.05.01, Free "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other: other, other, other: with two or more colors in the warp and/or the filling: girls." |
| Item: A toddler’s dress constructed of 100 percent cotton woven fabric. The sleeveless dress features an A-line silhouette, a round neckline with ruffle fabric at the hem, a back opening with two button closures and a hemmed bottom. he dress will be imported in (1) baby sizes 0-24M, (2) toddler sizes 2T-4T and (3) girls sizes 4-6X. |
| Reason: Heading 9822.05.01 shall apply to textile or apparel goods of chapters 50 through 63 and subheading 9404.90 that contain any of the fabrics, yarns or fibers set forth herein, are described in general note 29 to the tariff schedule and otherwise meet the requirements of such general note 29. The dresses meet the tariff shift requirements. |
| Ruling Date: March 1, 2022 |
N320562: The tariff classification of polylactic acid fiber from China
| HTS: 5503.90.9000; 9903.88.03, 4.3% + 25%, “Synthetic staple fibers, not carded, combed or otherwise processed for spinning: Other: Other.” |
| Item: A staple fiber composed of 100 percent PLA with uniform lengths of 28 to 30 millimeters. You state PLA is produced from renewable corn, cassava, sugar cane, and sugar beets. The fiber is packaged in bales and shipped to the United States. The fiber is intended to fill pillows and jackets. |
| Reason: N/A |
| Ruling Date: March 1, 2022 |
N324135: The classification of pistol spray nozzles from China
| HTS: 7308.90.9590, Free, "structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: other: other: other: other: other." |
| Item: A 6-Pattern Nozzle and Adjustable Nozzle with Swivel. The 6-Pattern Nozzle and Adjustable Nozzle with Swivel are packaged together for retail sale and are marketed for outdoor lawn and garden use. Each pistol nozzle is primarily made of zinc material and features a hose connection and a thumb control shutoff design that, once rotated, allows a valve to control the flow of water. The spray patterns of both nozzles range from a jet to a fan spray. |
| Reason: N/A |
| Ruling Date: March 1, 2022 |
N324152: The tariff classification of women’s bodysuits from China, Myanmar, Thailand and Vietnam.
| HTS: 8481.80.5090, 9903.88.03, 9817.00.50, Free, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: Other appliances: Hand-operated: Of other materials: Other." |
| Item: A 2-in-1 LED light with ceiling fan, item number QXHCLF08. The fan is designed to be screwed into an existing ceiling light socket. The ceiling fan is packaged with a remote control and features fan blades, PCBs for the fan and the LED light, a power button, and a self-contained motor that has an output of 15 watts. |
| Reason: The items qualify for duty-free treatment as agricultural or horticultural machinery under subheading 9817.00.50. The subheading 8481.80.5090 is not excluded from classification in the 9817.00.50. The subject merchandise is “machinery” which fulfills the requirement of a horticultural pursuit. |
| Ruling Date: March 1, 2022 |