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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N334180: The tariff classification of a 2-in-1 travel iron from China
| HTS: 8516.40.2000, free, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: electric flatirons: travel type.” |
| Item: A 2-in-1 travel iron that can both flat iron hair and press garments. It has the general appearance of a hair flat iron but features an outside heating plate that allows it to also be used to iron clothes. This plate is covered when the appliance is being used on the hair. It has three temperature settings and is powered by an attached electric cord. |
| Reason: Neither the flat iron nor the travel iron would impart the essential character, and as both would merit equal consideration, the travel-type flat iron would come last in tariff in comparison to the hairdressing apparatus, General Rule of Interpretation 3(c) noted. |
| Ruling Date: Aug. 4, 2023 |
N334245: The tariff classification of a girl’s upper body garment from Indonesia
| HTS: 6106.10.0030, 19.7%, “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” |
| Item: A girl’s upper body garment constructed of 70% cotton and 30% polyester knit fabric, as stated in your letter. The loose-fitting sweatshirt style garment features a ribbed crew neckline, long sleeves with rib-knit cuffs and a non-tightening rib knit bottom. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2023 |
N334347: The tariff classification of a wall panel from China
| HTS: 7308.90.9590; 9903.88.02, free + 25%, "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 3D EPS Panel consisting of a three dimensional space frame made with 3 mm galvanized diagonal wire cross trusses that is friction welded to a 2.5 mm wire-mesh reinforcement (WMR) on either side of a 5 inch Expanded Polystyrene (EPS) foam core. The panel measures approximately 4 feet x 8 feet x 5 inches and is used to construct interior and exterior walls in commercial or residential buildings. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2023 |
N329436: The tariff classification of a nutritional powder from India
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
| Item: A beige colored powder that is described as a protein enhanced food supplement for human consumption. Laboratory analysis found that the product contains a total of 58.7% protein. All Plant Protein Booster will be imported for retail sale in 450-gram plastic canisters. Instructions direct the consumer to mix the powder with water or other beverages or to sprinkle on food. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |
N333946: The tariff classification of plant-based salmon from Israel
| HTS: 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included…other…other…other…frozen." |
| Item: Plant-based fake salmon filets. The product is said to contain approximately 74% water, 6% pea protein, 10% soy protein, 5% vegetable oil, 4% textured vegetable protein, and trace amounts of rice flour, salt, tapioca starch, flavoring, cream da tartar, gellan high acyl, invert sugar and red #40. Each 130-gram filet will be imported frozen, and packaged in plastic containers which are then vacuum packed. Seventeen vacuum packed pieces are then packaged in a single cardboard carton. The fillets will be sold to restaurants only through food service distributors and will not be repackaged domestically. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |
N333955: The tariff classification of automotive components from Mexico and South Korea
| HTS: (1) 8708.80.6590, 2.5%, "Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” |
| (2), (3), (4), (5) 8708.94.7550, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Steering wheels, steering columns and steering boxes; parts thereof: Parts: For other vehicles: Other: Other.” |
| Items: (1) A Seat Spring, (2) a Gearbox Housing, (3) an Output Shaft, (4) a Worm Wheel, and (5) a Dust Cap Assembly, which are all used in automotive applications. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |
N333977: The tariff classification of aluminum ceiling panels from China
| HTS: (1) 7607.20.5000, 9903.88.15, free + 7.5%, Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: other. |
| (2) 7606.12.3091, 9903.88.15, 3% + 7.5%, "Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm: rectangular (including square): of aluminum alloys: not clad, with a thickness of 6.3 mm or less: other: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
| Items: (1) Aluminum composite ceiling panels measuring 4 mm in thickness and consist of a polyethylene core sandwiched between two layers of aluminum foil measuring 0.18 mm in thickness. The foil is made from type 1100 aluminum alloy. (2) Aluminum honeycomb ceiling panels measuring 20 mm in thickness and are comprised of a honeycomb aluminum core and two aluminum sheets measuring 0.5 mm in thickness. You indicate the sheets and honeycomb core are both made from type 3003 aluminum alloy. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |
N334011: The tariff classification of a handbag from Vietnam
| HTS: 4202.29.9000, 20%, "Handbags, other." |
| Item: A handbag constructed with a base of 100% lambskin leather. While the article is constructed of leather, it does not make up the entire outer surface or the majority of the outer surface of the article. There are brass adornments permanently affixed to the bag that are covering portions of the underlying leather. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |
N334023: The tariff classification of Coenzyme Q10 and a matching placebo from Denmark
| HTS: (1) 2106.90.9998, 6.4%, “Food preparations not elsewhere specified or included . . . Other . . . Other . . . Other.” |
| (2) 3006.93.5000, 6.4%, “Placebos and blinded (or double-blinded) clinical trial kits for a recognized clinical trial, put up in measured doses: Containing ingredients having nutritional value, in which starch or other foodstuff predominates by weight." |
| Item: (1) The “PharmaNord Bio-Quinone Active CoQ10 GOLD® 100mg,” imported in blister packs and (2) a matching placebo. The products are packaged in separate boxes but will be shipped together on the same pallet as a single shipment. PharmaNord Bio-Quinone Active CoQ10 GOLD and the matching placebo is being imported for use in a clinical trial which is assessing if the products significantly improves symptoms in veterans with the chronic multisymptomatic condition that is called “Gulf War Illness.”It contains 42 percent soybean oil, 18% gelatin, 14% Co-enzyme Q10, 14% mixtures of hydrogenated oils, 8% glycerol, 3%purified water and trace amounts of d-Tocopherol, and iron oxide. The placebo contains 56% soybean oil, 18% gelatin, 14% mixtures of hydrogenated oils 8% glycerol, 3% purified water and trace amounts of d-Tocopherol, and iron oxide. The gelatin, glycerol, purified water, and iron oxide are the components that comprise the capsule in both products. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |
N334078: The tariff classification of inflatable water play sprinklers for children’s outdoor amusement
| HTS: 9503.00.0073, 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: 3 to 12 years of age.” |
| Items: Inflatable sprinklers in three styles all in the shape of an arch. The colorful inflatable sprinklers attach to a common garden hose and spray downwards while children run beneath the archway to get wet. The base of each side is weighted down with water to keep the sprinkler in place. |
| Reason: N/A |
| Ruling Date: Aug. 3, 2023 |