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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N327617: The tariff classification of a cross-linked polyethylene copolymer from Mexico
| HTS: 3901.90.5501, 6.5%, "Polymers of ethylene, in primary forms: other: other: ethylene copolymers." |
| Item: XLPE T4 H-S, a copolymer composed primarily of cross-linked polyethylene with flame retardant additives and other fillers. It will be imported in pellet form, and used for the extrusion of insulation for automotive wiring. |
| Reason: Note 4 to Chapter 39 says the expression “copolymers” covers polymers in which no single monomer contributes 95 percent or more by weight to the total polymer content. Further copolymers are to be classified in the heading covering polymers of the comonomer unit which predominates by weight over every other comonomer unit. XLPE T4 H-S qualifies as a copolymer and polyethylene is the predominant monomer, therefore the product will be classified as a copolymer of ethylene. |
| Ruling Date: Aug. 31, 2022 |
N327642: The tariff classification of novelty hats from China
| HTS: 6505.00.6090, 9903.88.03, 20 ¢/kg + 7% + 25%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” |
| Item: Santa hats constructed of 100% polyester knit fabric. One of the hats as the words “Merry Christmas” embroidered on it. |
| Reason: Though some of the posts may also be imported in versions that are wrapped with 100% cotton rope, in these versions, which are considered to be composite articles, the essential character of the parts is imparted by the wooden portion. |
| Ruling Date: Aug. 31, 2022 |
N327681: The tariff classification of a women’s down coat from Indonesia
| HTS: 6202.40.1000, 4.4%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Overcoats, carcoats, capes, cloaks and similar coats: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down." |
| Item: A women’s thigh-length coat constructed from a 100% nylon, woven fabric that is channel quilted and filled with a mixture of down and feathers. The outer shell is treated with a C6 durable water repellent (DWR). The coating is not visible as the term is defined in the tariff. The garment contains over 10% by weight of down, and meets the tariff definition of water resistant. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2022 |
N327826: The classification of a thermal management system
| HTS: 8481.80.9020, 9903.88.03, 2% + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Other: Other: With electrical or electro-hydraulic actuators: Control valves designed for proportional operation by a signal from a control device." |
| Item: The Integrated Thermal Management System (ITMS), which is designed to be used in electric or hybrid vehicles. The ITMS consists of three electrically actuated spider valves, three centrifugal water pumps, multiple ports, and an electronic controller incorporated into a manifold box. The pumps displace and direct coolant to the valves, which direct and regulate the flow of coolant to the ports and in turn, released to the respective systems of the motor vehicle. The operation of the pumps and valves is controlled by the electronic controller, which communicates with the vehicle’s Electronic Control Unit. |
| Reason: The ITMS primarily consists of valves (heading 8481) and pumps (heading 8413), both of which are classifiable under a different heading in the tariff schedule. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. With this system, no single component imparts the essential character. |
| Ruling Date: Aug. 31, 2022 |
N327827: The classification of brass supply valves with hammer arrestors from Taiwan
| HTS: 8481.80.1085, 4%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of copper: Having a pressure rating of 850 kPa or over: Ball type." |
| Item: Hammer arresters welded to a brass supply ball valve. The hammer arresters absorb back water pressure as the internal air float with a sliding piston slides up the air chamber. Each model has a listed kPa pressure rating of 1724. The manually actuated valves with hammer arresters are installed using an adapter. |
| Reason: As the items primarily consist of a valve (heading 8481), an adapter (Chapter 74), and a hammer arrester (heading 7419), all of which are classifiable under a different heading. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. With these items, no single component imparts the essential character. |
| Ruling Date: Aug. 31, 2022 |
N327719: The tariff classification of Camera Kits from China
| HTS: 8525.89.3000, 9903.88.03, free + 25%, "Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Television cameras: Other.” |
| Item: Camera Kits consisting of 1 video recorder and 8 cameras, imported as a set, packaged for retail sale. The video recorder, which can connect up to 12 cameras, can record the video stream taken by the camera onto its internal hard disk and reproduce/playback the recorded video. The subject camera captures “real-time” video and transmits the video images to the recorder. The camera cannot capture still images, nor can it record video permanently onto an SD card or internal memory. |
| Reason: The Camera Kits are considered to be sets for tariff classification purposes. TThe kits consist of articles put up together to carry out a specific activity, namely surveillance. As a result, headings 8521 (video recorder) and 8525 (camera) each refer to part only of the set. Therefore, the subject Camera Kits are classified by virtue of GRI 3(c), in the heading which occurs last in numerical order among those under consideration. |
| Ruling Date: Aug. 30, 2022 |
N327541: The tariff classification of the Aquanova UV and Ozone Spa Sanitizer from China
| HTS: 8421.21.0000, 9903.88.01, free + 25%, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Item: The Aquanova UV and Ozone Spa Sanitizer, which is a device that is installed in line with the spas plumbing that provides clean water for spas up to 5000 gallons. The unit has a built-in ozone generator that scours impurities from the water by converting the ozone into hydroxyl radicals with the help of UV-C light radiation. When the Advanced Oxidation Process (AOP) occurs, the hydroxyl radicals react with dissolved waterborne contaminants in a series of strong oxidation reactions to destroy and prevent chloramines. By preventing chloramines from forming, the AOP system increases water clarity. |
| Reason: N/A |
| Ruling Date: Aug. 29, 2022 |
N327590: The country of origin of seat components
| Origin: South Korea |
| Item: Seat components comprised of a padded armrest affixed to a metal frame. Components for each armrest assembly are sourced from China. The components are shipped and exported to South Korea. In South Korea, plastic injection molded components, welded steel components, and pressed steel components are locally sourced. In South Korea, the domestic and foreign components are assembled to make LH and RH armrest assembly units. |
| Reason: While most of the armrest subassembly components are researched and designed in the U.S., a predominant number of the armrest subassembly components are welded, pressed, injection molded, and pre-assembled in South Korea. Further, the foreign Chinese material components and the domestic South Korean material components lose their identity during manufacture in South Korea and undergo a substantial transformation, thereby, taking on a new name, character, and identity. In the instant case, the South Korean origin components comprise the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the assembled articles. |
| Ruling Date: Aug. 29, 2022 |
N327592: The country of origin of seat components
| Origin: South Korea |
| Item: Seat components comprised of a padded armrest affixed to a metal frame. Components for each armrest assembly are sourced from China. The components are shipped and exported to South Korea. In South Korea, plastic injection molded components, welded steel components, and pressed steel components are locally sourced. In South Korea, the domestic and foreign components are assembled to make LH and RH armrest assembly units. |
| Reason: While most of the armrest subassembly components are researched and designed in the U.S., a predominant number of the armrest subassembly components are welded, pressed, injection molded, and pre-assembled in South Korea. Further, the foreign Chinese material components and the domestic South Korean material components lose their identity during manufacture in South Korea and undergo a substantial transformation, thereby, taking on a new name, character, and identity. In the instant case, the South Korean origin components comprise the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the assembled articles. |
| Ruling Date: Aug. 29, 2022 |
N327629: The tariff classification of a seat from China
| HTS: 9401.39.0010, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Item: A manual gas lift, variable height adjustment, tilting and locking swivel seat. The seat is mounted to a polished aluminum metal 5-prong base with five wheeled 2” casters. Seating is provided for a single individual. The seat is constructed of nylon webbing, foam, Dacron fibers, muslin fabric, horizontal channel tufting found throughout the seat foundation and backrest, and is affixed to a metal frame. The metal frame extends from the seat foundation to the seat backrest. The armrests are fixed in height and constructed of polyurethane (PU). The seat is packaged unassembled and contains all hardware required for assembly. |
| Reason: N/A |
| Ruling Date: Aug. 29, 2022 |