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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N326841: The tariff classification of footwear from Argentina
| HTS: 6403.59.9045, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: other: for other persons: for women: other." |
| Items: A woman’s shoe with a closed-toe, open-back, low heel, mule-style shoe. It does not cover the ankle. The upper and insole are made of 100 percent kid leather. The leather outer sole incorporates an attached stacked leather heel with a rubber heel lift. |
| Reason: N/A |
| Ruling Date: July 15, 2022 |
N326887: The tariff classification of a chemical mixture of C12-C15 Alkyl Benzoate(CAS# 68411-27-8) and Polycitronellol (CAS# 888224-71-3) from Italy
| HTS: 3824.99.2900, 6.5%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other." |
| Item: A chemical mixture of 60% C12-C15 Alkyl Benzoate (CAS# 68411-27-8) and 40% Polycitronellol (CAS# 888224-71-3). The product will be imported in bulk form and is considered an intermediate ingredient to the ultimate manufacture of hair care products. |
| Reason: N/A |
| Ruling Date: July 15, 2022 |
N327015: The tariff classification of a ceramic stoneware cup 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: Other: Cups valued over $5.25 per dozen.” |
| Item: A ceramic stoneware mug that is glazed and comprised of stoneware ceramic. The cup measures approximately 4.09 inches high with an open top diameter of approximately 3.42 inches and a base of approximately 3.07 inches in diameter. |
| Reason: N/A |
| Ruling Date: July 15, 2022 |
N326658: The tariff classification of a stainless steel outlet box and bracket from Taiwan
| HTS: (1) 7326.90.8688, 2.9%, "Other articles of iron or steel: other…other." |
| (2) 8302.42.3065, 3.9%, "Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other, suitable for furniture: Of iron or steel, of aluminum or of zinc; Other." |
| Items: (1) A mini recessed outlet box is made of 20-gauge stainless steel by the stamping process. The item is the raw component used to make the Stainless Steel Ice Maker Outlet Boxes. After importation, a faceplate or valve/washers will be added/connected to the outlet box. (2) A stamped “U” shaped bracket made of 316 stainless steel. Each end of the bracket is bent horizontally and has a .25-inch diameter mounting hole, allowing the bracket to be mounted to a flat surface. In this application, the U bracket is used to secure a valve inside the outlet box. |
| Reason: The U bracket is a general-purpose base metal bracket that is suitable for multiple mounting applications, including buildings or cabinets/furniture. |
| Ruling Date: July 14, 2022 |
N326709: The tariff classification of wood wall panels from China or Canada
| HTS: 4418.99.9150, 9903.88.03, 3.2% + 25%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Prefabricated partitions and panels for buildings." |
| Item: Octo Terra Fluted Wall Panels. The wall panels are continuously shaped such that, when installed, they form a decorative, patterned, textured wall surface. Radiata pine wood is edge-glued onto boards that are then profiled. The profile shapes demonstrated in the product information include parallel squared grooves, parallel half-round beads, or a zig-zag profile, each repeated over the entire panel surface. These repeated patterns are referenced as “fluting.” The profiled wood is then overlaid with an Ayous or Obeche reconstituted veneer. The panels are shaped with tongue and groove joinery on their edges for installation purposes. |
| Reason: The explanatory notes to heading 4418 specifically provide for recognizable articles used in the construction of a building. Wall panels are described in this language. The veneered construction of the product does not impact classification in heading 4418. |
| Ruling Date: July 14, 2022 |
N326725: The country of origin for K-Body Clamps assembled in Mexico; Section 301 trade remedy
| Country of Origin: Mexico |
| Item: A large-faced bar clamp designed for woodworking. The clamp is used for holding pieces in its clamping jaws so that other functions can be performed. The backbone of the clamp is the steel rail. The jaw is affixed to the rail using two press fit pins which are applied using press-grade pressure. The next step is to create the moveable jaw for which the handle is screwed/inserted into the threaded arm and then inserted into the sliding jaw assembly. Both the threaded arm and the assembly have a cavity with the same shape as the steel rail that allows them to be slid down over the rail. |
| Reason: In all four scenarios, Mexico is the country where the imported parts will be assembled into the final product. The manufacturing and/or assembly operations, substantially transform the individual components into a new and different article of commerce with a changed name, character, and use. Therefore, it is the opinion of this office that the manufacturing and assembly processes performed in Mexico result in a substantial transformation of the non-Mexican components. |
| Ruling Date: July 14, 2022 |
N326807: The country of origin of hammers
| Country of Origin: Vietnam |
| Item: Hammers with steel heads. They include slightly different hammer head shapes, handle types and vary in weight. All are manufactured in the same manner. The manufacturing process begins in Vietnam, where raw Chinese-origin carbon steel is cut, forged, and sandblasted into the final shape and size of the imported hammer head. A hole for the handle is machined into the head, as is the final driving head. The steel hammer head is then sent to China where it is heat-treated, polished, cleaned and coated with antirust oil. Finally, the hammer head is assembled with a Chinese-origin handle, affixed with a label, and packed for export to the U.S. |
| Reason: It is the forging of the hammer heads that imparts the essence of the finished hammers. |
| Ruling Date: July 14, 2022 |
N327026: The Country of Origin Marking of Footwear Uppers
| Marking: Only the outermost container is required to be marked with the country of origin, in this case, the Dominican Republic. |
| Item: Boot upper imported into Puerto Rico from China and the Dominican Republic that will be assembled with the component parts from the U.S. in Puerto Rico to form a closed toe/closed heel boot that covers the ankle. The upper is made from leather originating in the U.S. that is tanned in the DR. The midsole is also from the DR. The eyelets, welting, and waterproof membrane are from China, and the outsole is from the U.S. In the DR, the leather material and the waterproof membrane are cut and sewn to form parts of the upper. The bottom eight eyelets are attached, and the toe and heel are shaped. The unlined boot upper, measuring approximately nine ½ inches tall, is combined with the midsole. The midsole, with a die-cut hole measuring approximately 60 mm x 35 mm, is considered to have an open bottom. You state the upper and waterproof membrane are shipped separately to PR. After importation to PR a last is inserted. A plug is manufactured and inserted to close the hole in the midsole of the upper. The unformed upper with an open bottom becomes a formed upper with a closed bottom. The waterproof membrane is inserted and stitched, the lining is completed, and the eyelets are attached to the top of the upper. The midsole and outer sole are prepped, cemented, activated, and bonded together. The outsole is trimmed, the boot is cleaned, buffed, polished, laced, tagged, and boxed. |
| Reason: The unformed upper is substantially transformed into a new and different article of commerce in the United States. |
| Ruling Date: July 14, 2022 |
N326625: The tariff classification of Propofol vials in dosage form, from India
| HTS: 3004.90.9230, Free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Anticonvulsants, hypnotics and sedatives.” |
| Items: Propofol, imported in 200 mg/20 mL, 500 mg/50 mL and 1000 mg/100 mL vials, is an intravenous sedative-hypnotic agent. It is indicated for use in the induction and maintenance of anesthesia or sedation. |
| Reason: N/A |
| Ruling Date: July 13, 2022 |
N326840: The tariff classification of a portable fan from China
| HTS: 8716.80.5010, 9903.88.03, 3.2% + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Industrial trucks.” |
| Items: A multifunctional 3-Speed Portable Fan, which is a hand truck with a steel chassis/base and two wheels. It features a 125-watt fan, 1200 Lumen Light, five power plugs, two USB plugs, an extension cord holder, 5-gallon pail paint bucket holder, storage tray, and 10-inch knobby wheels. The light is used to illuminate the work area. A fold down foot keeps the subject merchandise upright and stable at work sites. |
| Reason: The fan, which is permanently attached to the hand truck, cannot complete its function without the hand truck. |
| Ruling Date: July 13, 2022 |