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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N338885: The tariff classification of a pineapple puree from Costa Rica
| HTS: 2008.20.0090, 0.35¢/kg, "fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter…pineapples…other." |
| Item: A single-strength, bright golden yellow, aseptically packed pineapple puree. The product contains 100% pineapple puree without any other additives, and is said to have a brix value between 11.0 and 16.2. The product is said to be produced from ripe pineapples of the MD2 variety that have been subjected to processing which include peeling, grinding, passing through line filters, preheating (direct/indirect with steam), pulping, deaeration, homogenization, commercial sterilization, aseptic filing and primary packaging in aseptic polyethylene bags and secondary packaging consisting of 55 gallon steel drums. The pineapple puree is anticipated to be used in the juice and baby food industries. |
| Reason: N/A |
| Ruling Date: April 11, 2024 |
N335545: The tariff classification and country of origin of pickled garlic from China
| HTS: 2005.99.9700, 9903.88.03, 3.4% + 25%, “other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…other vegetables and mixtures of vegetables... other…other.” |
| Country of Origin: China |
| Item: Pickled garlic is a side dish that complements a variety of Asian-style meals. Garlic cloves are in a clear bag mixed in a liquid that was brownish in color. Pickled garlic will be imported in the dry state in 454 gram bags, packed 20 bags per carton, and sold mainly to the food service industry. The product is prepared by growing and harvesting garlic in China. All other ingredients, manufacturing and processing operations are said to occur in Japan. The manufacturing flowchart depicts a scenario in which the raw material is washed, desalinated, boiled/cooled, sorted, pickled, mixed, subjected to a solid-liquid separation, measured, bagged, tested, sterilized and packaged for export to the U.S. |
| Reason: (Country of Origin) The pickled garlic is not substantially transformed as a result of the processing in Japan. |
| Ruling Date: April 11, 2024 |
N339358: The tariff classification of men’s upper body garments from Malaysia, India, and Vietnam
| HTS: (1), (4) 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." (2) 6110.20.2069, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other" (3) 6105.20.2010, 32%, "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s." |
| Item: (1) A men’s cut and sewn pullover. Style MVSW9742 features a self-fabric hood; long, hemmed, raglan sleeves; and a straight, hemmed bottom. (2) A men’s cut and sewn pullover constructed from 100% cotton, slub jersey knit fabric. A self-fabric hood; long, hemmed sleeves; a patch pocket on the left chest; and a straight, hemmed bottom. (3) A men’s upper body garment. It features a self-fabric hood, a partial front opening with a zippered closure; a zipper garage at the top of the collar; long sleeves with self-fabric cuffs; and a straight, hemmed bottom. (4) A men’s cut and sewn pullover. It features a self-fabric hood with a drawstring; long sleeves with self-fabric cuffs; a kangaroo pocket on the front panel below the waist; and a curved, hemmed bottom. |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N339348: The tariff classification of Christmas wreaths from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: A Christmas wreath, which consists of a 24” diameter wreath composed of plastic evergreen foliage bound with wire to a circular core of natural vine. The foliage completely obscures the vine core from view. The wreath is decorated with three styles and sizes of golden pine cones and five different styles and sizes of golden bells. Wound around the top of the wreath is jute yarn, which serves to secure the plastic evergreen foliage to the vine core, and to hang the wreath. These wreaths will be advertised, marketed, and sold exclusively as decorations for Christmas. |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N339317: The tariff classification of tree skirt from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: The Christmas Tree Skirt. The item consists of two semi-circular pieces of glitter speckled polyester non-woven fabric, which when used together. Both pieces are used to wrap around the trunk of the Christmas tree and decorate the base of the tree. Although the usual construction of a Christmas tree skirt is a single circular item of textile fabric with a center hole and a slit extending from the center to the edge of the skirt, the two semi-circular pieces, used together, would perform the same task. The tree skirt is packaged, marketed, and sold exclusively as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: April 12, 2024 |
N339236: The tariff classification of plastic bedpans from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. Other.” |
| Item: A white bedpan and a blue bedpan. The bedpans are both made of Acrylonitrile Butadiene Styrene plastic material. |
| Reason: In your submission, you requested consideration of a secondary classification for the subject plastic bedpans under 9817.00.96, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. The items have not been proven to be specially designed for those with a permanent or chronic incapacity, as opposed to an acute, but often transient, disability or condition, e.g., a broken leg or pregnancy. Such conditions might also result in a person’s being bedridden in a medical facility or at home or in having an incontinence problem. |
| Ruling Date: April 12, 2024 |
N339229: The tariff classification of the “Forest Friends Carry Case” 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.” |
| Item: The “Little People Forest Friends Carry Case from Fisher Price,” includes 8 plastic forest animal figures and a plastic tree-shaped carrying case. The treehouse themed case serves as a play environment where toddlers can play and match the animals to their corresponding spots in the tree based on the size and shape of the animal figure and the background scene. The treehouse also features a handle and latch closure which allows the playset with the animal figures to be transported easily. The product design features, encourage children to experience imaginative play with animal figures, which are commonly found in a forest. The Little People Forest Friends Carry Case is principally designed for the amusement of children ages 1 to 5 years of age. |
| Reason: N/A |
| Date: April 12, 2024 |
N339174: The country of origin of strut assemblies
| Country of Origin: Thailand |
| Item: A Complete Strut Assembly (CSA). The CSA serves as a pivotal component of the vehicle’s suspension system, providing connectivity, structural integrity, support, damping, and steering stability. The CSA is designed for use only with specific models of passenger vehicles and pick-up trucks. The CSA consists of a working cylinder, compression valve assembly, rebound valve assembly, rod guider, oil seal, piston rod, stopper cushion, coil spring, spring mattress, top mount, nut, dust cover, jounce bumper, and reservoir assembly, consisting of a tube, spring seat, bracket, and a bottom cap. Cold rolled steel plates, steel pipes, and steel rods are imported from China to Thailand for further processing. In Thailand, the steel tubes are made into the reservoir tubes by feeding, chamfering, engravings, turning, shaping, and cleaning processes. The spring seat is produced using cold rolled steel plate imported from China and subsequently transformed in Thailand through various procedures including stamping, punching, forming, and deburring. The brackets are also made from cold rolled steel plate sourced from China, which undergo various procedures such as stamping, punching, forming projection welding, and deburring in Thailand. The piston rod is produced using steel rod imported from China and subsequently transformed in Thailand through various procedures including material preparation, high frequency quenching, tempering, straightening, rough grinding, both ends turning, punching, milling, thread rolling, precision grinding, chrome plating, dehydrogenation, polishing and rust prevention. The working cylinder is produced using steel pipe imported from China and subsequently processed through various procedures including feeding, chamfering, and transfer inspection. |
| Reason: The major Chinese components of the CSA are substantially transformed in Thailand, and lost their individual identities as a result of the processes in Thailand. |
| Ruling Date: April 12, 2024 |
N339130: The tariff classification of plush “Grinch” figure and a blanket from China
| HTS: (1) 6301.40.0020, 8.5%, “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” (2) 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.” |
| Item: A Hugger Grinch, “Perfectly Grinchy,” is a retail set consisting of (1) a stuffed “Grinch” plush character figure and (2) plush blanket. The figure features a distinct head and a distinct body, without appendages. The figure is designed for the amusement of children ages 3 years and older. The fabric is printed with the Grinch’s smiling face and a red dot pattern. All of the edges are hemmed. The plush figure and throw blanket set are held together by plastic ties and a red ribbon and sold together at retail. |
| Reason: The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. |
| Ruling Date: April 12, 2024 |
N339124: The tariff classification of lithium-ion batteries from China
| HTS: (1), (2) 8507.60.0020, 9903.88.15, 3.4% + 7.5%, "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other." |
| Secondary Classification: 9817.00.96 |
| Item: (1) A rechargeable lithium-ion battery. Affixed to the battery is an electrical connector specific to the Freestyle Comfort portable oxygen concentrator. The Freestyle Comfort runs exclusively on battery power and is used in the treatment of diseases such as heart failure, cystic fibrosis, and chronic obstructive pulmonary disease (COPD), a progressive debilitating lung disease. (2) A rechargeable lithium-ion battery. Extending from the battery is an electrical connector specific to the Eclipse Oxygen System, a portable oxygen concentrator. The Eclipse Oxygen System runs exclusively on battery power and is used in the treatment of diseases such as heart failure, cystic fibrosis, and COPD, a progressive debilitating lung disease. |
| Reason: (Secondary Classification) The subject batteries are specially designed to work exclusively with the Freestyle Comfort portable oxygen concentrator and the Eclipse Oxygen System. |
| Ruling Date: April 12, 2024 |