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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N325497: The tariff classification of Soft Drinks from Japan
| HTS: (1)(3) 2202.10.0060, 0.2¢/liter, "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." |
| (2)(4) 2202.99.9100, 0.2¢/liter, "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: Other: Other: Other." |
| Items: (1) Pokka Jasmin Green Tea containing 72.3 percent water, 21.6 percent freshly brewed jasmine green tea, 5.8 percent sucrose, and trace amounts of flavoring, ascorbic acid and sodium bicarbonate. Pokka Jasmin Green Tea will be imported packaged for retail sale in cans with a net weight of 300 ml.(2) Pokka Milk Coffee containing 62.1 percent water, 23.4 percent coffee, 7.7 percent milk, 6.3 percent sucrose, and trace amounts of flavorings, stabilizer, sodium bicarbonate and salt. The product consists of 0.8 percent by volume of milk solids. Pokka Milk Coffee will be imported packaged for retail sale in cans with a net weight of 300 ml.(3) Pokka Oolong Tea containing 56.5 percent water, 43.3 percent freshly brewed oolong tea, and trace amounts of ascorbic acid and sodium bicarbonate. Pokka Oolong Tea will be imported packaged for retail sale in cans with a net weight of 300 ml.(4) Pokka Cappuccino Coffee containing 43.1 percent water, 25.5 percent coffee, 24 percent milk, 6.5 percent sucrose and trace amounts of flavorings, stabilizer, sodium bicarbonate and salt. The product consists of 2.6 percent by volume of milk solids. Pokka Milk Coffee will be imported packaged for retail sale in cans with a net weight of 300 ml. |
| Reason: N/A |
| Ruling Date: May 11, 2022 |
N325556: The tariff classification of a stainless steel basket and steel basket from China
| HTS: 8419.90.9520, 9903.88.01, 4% + 25%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Other: Other: Of an apparatus of a type used in restaurants, hotels or similar locations.” |
| Items: (1) A stainless steel wire basket features one open side that allows access to four levels where food items may be placed before the basket is submerged in a fryer. Each basket measures 13.5 inches by 11 inches by 9.25 inches and weighs 9.8 pounds. The basket is marketed and used with commercial electric fryers.(2) A steel wire basket features an open top design which allows food items to be placed inside the basket before it is submerged in a fryer. Each basket measures 14.5 inches by 13.5 inches by 8.5 inches and weighs 4.75 pounds. The basket is marketed and used with commercial gas fryers. |
| Reason: In NY ruling N080295, dated Nov. 10, 2009, CBP determined baskets used for commercial deep fryers were required for the proper operation of a fryer and classified as a part. |
| Ruling Date: May 11, 2022 |
N325560: The tariff classification of the Aavia Pill Case from China
| HTS: 9031.80.8085, 9903.88.01, free, 25%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| Item: A battery-operated and portable electronic device used to help a user remember to take their birth control pill. The device incorporates a rechargeable lithium battery, a central processing unit, random access memory, accelerometer, vibration motor, capacitive touch sensor, a radio transceiver and other electronic components encased in a plastic housing. The Aavia pill case’s radio transceiver utilizes an open wireless technology standard, which enables the pill case to wirelessly communicate with an internet-connected mobile device. |
| Reason: The capabilities of the Aavia pill case are beyond the scope of heading 8517. The tracking/monitoring of movement in heading 9031, HTSUS, merits equal consideration to the wireless data transfer abilities in 8517. |
| Ruling Date: May 11, 2022 |
N325863: The tariff classification of an incomplete automatic data processing (ADP) machine from China
| HTS: 8473.30.5100, 9903.88.03, free + 25%, “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” |
| Item: A barebone system consisting of an ATX style enclosure, a motherboard, and a graphics processing board. The system is intended to be a do-it-yourself, user-built personal computer, where the ultimate purchaser sources the required components, such as the processor, the system memory, the storage drive(s), etc. and assembles the ADP machine with their customized parts post-importation. |
| Reason: Incomplete ADP machines, imported with their processors, BIOS, and cache memory, have been consistently deemed to possess the essential character of an ADP machine. However, the subject incomplete ADP machine lacks essential components at the time of importation. The absence of the processor renders the instant system inoperable. The subject merchandise is classifiable as a part of the ADP machine and not the machine itself. |
| Ruling Date: May 11, 2022 |
N325886: The tariff classification of polyurethane hoses from South Africa
| HTS: (1)(2)(3)(4)(5) 3917.39.0050, 3.1%, "Tubes, pipes, hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other: other: other." |
| (6) 3917.39.0010, 3.1%, "Tubes, pipes, hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: other tubes, pipes and hoses: other: reinforced with metal." |
| Items: (1) A flexible fluid transfer hose. The hose consists of a woven polyester jacket which is coated with polyurethane via extrusion. The polyurethane impregnates the fabric, covering the fabric inside and out, creating a homogenous single wall of reinforced polyurethane. A polyurethane rib is adhered to the outside of the hose along the length with an opening every six feet. (2) A flexible fluid transfer hose. The hose is a 3-ply hose consisting of a woven polyester layer sandwiched between two layers of polyurethane. The polyurethane layers are bonded to the woven polyester using steam. (3) A flexible fluid transfer hose. The hose consists of a woven polyester jacket which is coated with polyurethane via extrusion. The polyurethane impregnates the fabric, covering the fabric inside and out, creating a homogenous single wall of reinforced polyurethane. (4) A flexible hose approved for use with potable water. The hose consists of a woven polyester jacket which is coated with polyurethane via extrusion. The polyurethane impregnates the fabric, covering the fabric inside and out, creating a homogenous single wall of reinforced polyurethane. (5) A flexible fluid transfer hose. The hose consists of a woven Kevlar jacket which is coated with polyurethane via extrusion. The polyurethane impregnates the fabric, covering the fabric inside and out, creating a homogenous single wall of reinforced polyurethane. (6) A flexible fluid transfer hose. The hose consists of a woven polyester jacket which is coated with polyurethane via extrusion. The polyurethane impregnates the fabric, covering the fabric inside and out, creating a homogenous single wall of reinforced polyurethane. A polyurethane rib is adhered to the outside of the hose, along the length, underneath which a flat-wound copper wire is embedded. |
| Reason: N/A |
| Ruling Date: May 11, 2022 |
N325987: The tariff classification of electric chargers from China
| HTS: 8504.40.9550, 9903.88.03, free + 25%, “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” |
| Item: A rectangular plastic enclosure housing a printed circuit board assembly, with a two-prong electrical plug on one side and two USB Type-A sockets on the other side. In use, the Wall Charger is plugged into a standard receptacle and rectifies/converts alternating current to direct current. The Wall Charger can be utilized to charge various electronic devices, such as tablets, watches, speakers, phones, etc. |
| Reason: N/A |
| Ruling Date: May 11, 2022 |
N325431: The tariff classification of a dog collar from China
| HTS: 4201.00.3000, 9903.88.03, 2.4% + 25%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Dog leashes, collars, muzzles, harnesses and similar dog equipment." |
| Item: An adjustable dog collar. In your request, you stated that it is constructed of polyester material. The article is available in sizes small, medium, and large. It is also available in colors red, blue, and green. The item is designed to be worn around a dog’s neck and attach to a leash. |
| Reason: N/A |
| Ruling Date: May 10, 2022 |
N325537: The tariff classification of the Rocking Base accessory for Strider’s 12-inch Balance Bike from China
| HTS: 9503.00.0071, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” |
| Items: A rocking base accessory for Strider’s 12-inch model balance bike. The base temporarily transforms the toy bike into a rocking toy by securing the bike in place and enabling it to rock back and forth with movement. The toy bike clicks into the assembled base and becomes a stationary toy that babies and toddlers can enjoy. The rocker helps babies and toddlers learn to balance and develop spatial awareness and core strength. |
| Reason: N/A |
| Ruling Date: May 10, 2022 |
N325680: The tariff classification of leggings from China
| HTS: (1) 6104.63.2026, 9903.88.15, 28.8%, 7.5%, “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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Girls’: Other: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” |
| (2) 6111.30.1000, 9903.88.15, 28.8%, 7.5%, "Babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers: trousers, breeches and shorts, except those imported as parts of sets." |
| Items: (1) A child’s legging constructed of 36 percent acrylic, 30 percent polyester, 24 percent rayon, and 10 percent spandex knit fabric. The pull-on pants feature a covered elastic waistband, hemmed leg openings, front and back center seams and inside leg seams. (2) A legging constructed of 54 percent polyester, 39 percent rayon, 7 percent spandex knit fabric. The pull-on pants feature a covered elastic waistband, hemmed leg openings, front and back center seams and inside leg seams. |
| Reason: These are not tights in 6115 as they are not articles of hosiery. |
| Ruling Date: May 10, 2022 |
N325890: The tariff classification of Halloween decorations 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: An article which consists of a plastic mesh bag with header card containing eight plastic spiders. The spiders measure approximately 3” (l) x 4.5” (w) x .5” (h) and are composed of a plastic material that glows in the dark. The glow-in-the-dark spiders are only marketed and sold for Halloween under the “Spooky Hollow” merchandise line and are used to decorate the home to create a scary environment. |
| Reason: N/A |
| Ruling Date: May 10, 2022 |