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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N339077: The tariff classification of jute footwear from China
| HTS: 6404.19.3660, 7.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For women." |
| Item: An open toe, open heel, woman’s, wedge shoe. The upper consists of two wide sewn on straps over the forefoot. One of the heel straps wraps around the ankle and is secured with a metal buckle on the lateral side. The external surface area of the upper and the heel/ankle straps consist of small rows of braided genuine jute. The jute fibers were spun before braiding. Jute is considered textile for tariff purposes. The rubber/plastic outer sole has a nondurable textile flocking covering most of the surface area in contact with the ground. |
| Reason: N/A |
| Ruling Date: April 22, 2024 |
N339565: The tariff classification of plastic portable water pet bowls and pencils from China with logos added in Mexico
| HTS: (1) 9609.10.0000, 9903.88.15, 14 cents per gross plus 4.3% + 7.5%, "pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath." (2) 3926.90.9985, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: (1) The Jo-Bee Miser Round Pencil, a wooden pencil with a #2 lead. (2) The Pet Collapsi-Bowl, a portable pet water bowl made from silicone plastic. The bowl is 4 inches in diameter across the rim and has an 8-ounce capacity when expanded. This item will feature a carabiner to allow it to be attached to a leash, belt loop or backpack. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |
N339527: The tariff classification of a Christmas tree collar from China
| HTS: 4421.99.9880, 9903.88.03, 3.3% + 25%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: A “Christmas tree collar” designed to fit around the bottom of a Christmas tree to hide the tree stand and act in place of a tree skirt. The square collar is made of medium density fiberboard (MDF) with a white finish coating. The four sides are assembled by using notches on their ends that slide together. It is open on the bottom and sits around the base of the tree. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |
N339523: The tariff classification of a Christmas tree collar from China
| HTS: 4421.99.9880, 9903.88.03, 3.3% + 25%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: A “Christmas tree collar” designed to fit around the bottom of a Christmas tree to hide the tree stand and act in place of a tree skirt. The round collar is constructed of vertical slats of Chinese fir wood. The collar is tapered slightly, being wider at the base than at the top and features a natural wood finish. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |
N339472: The tariff classification of an automotive clay design model from Japan
| HTS: 9602.00.5080, 2.7%, “[w]orked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: [o]ther; [o]ther.” |
| Item: A clay model of a future automotive vehicle. It is designated as Model 1 and will be actual size with a 1:1 scale. The model is made of plywood on an iron frame and is formed by adding industrial clay and carving it into shape. |
| Reason: This clay model would neither be considered an automobile nor a prototype. |
| Ruling Date: April 23, 2024 |
N339314: The tariff classification of Bailey’s Original Irish Cream with Glass Embossed Mug from Ireland
| HTS: 2208.70.0030, free, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Liqueurs and cordials: In containers each holding not over 4 liters." |
| Item: A gift box containing a 750 ml bottle of Bailey’s Original Irish Cream in a cardboard box with a glass embossed mug. The purpose of the value-added (VAP) packaging is to encourage the consumer to buy both the Bailey’s bottle and the glass mug. The gift box is non-reusable and is designed with a clear front that will display the Bailey’s Original Irish Cream side by side with the glass embossed mug. The name and logo are printed on the box. The brand “Bailey’s” is embossed on the 32 cl (10.8205 oz) glass mug. The 750 ml bottle of Bailey’s Original Irish Cream originates from Ireland and is valued at approximately $10.43. The glass embossed mug is a product of the United Arab Emirates with a unit value of $1.04 each. The box and packaging material is of minimal value. The gift box will be sold at retail sale. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |
N339261: The tariff classification for latex balloons from Sri Lanka
| HTS: 9503.00.0013, 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: Inflatable toy balls, balloons …: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: Latex balloons of various sizes, shapes, and colors. Balloons featured include 9-inch, 12-inch, heart-shaped, jumbo-sized and metallic in color ones. The balloons will be imported in bulk into the USA. The balloons are intended primarily for the amusement of children 8 years of age and older. |
| Reason: N/A |
| Date: April 23, 2024 |
N339136: The tariff classification of Celecoxib Capsules in dosage form, from India
| HTS: 3004.90.9234, 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: Analgesics, antipyretics and non-hormonal anti-inflammatory agents: Other.” |
| Item: Celecoxib is a nonsteroidal anti-inflammatory drug (NSAID). It is used in the treatment of osteoarthritis, rheumatoid arthritis, acute pain, painful menstruation and ankylosing spondylitis. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |
N339096: The tariff classification of Frozen Tilapia in Sauce from Indonesia
| HTS: (1), (2), (3) 1604.19.3200, 4%, “Prepared or preserved fish …: Fish, whole or in pieces, but not minced: Other (including yellowtail): in airtight containers: in oil: Other.” |
| Item: (1) Garlic Butter Tilapia is composed of tilapia in a garlic butter sauce consisting of butter, cream, milk, water, garlic, palm oil and salt. The fish is defrosted, deglazed, saturated with garlic butter sauce, then weighed, frozen and vacuum packed. (2) Lemon Herb Tilapia is composed of tilapia (83%) in a lemon herb sauce consisting of canola oil, lemon juice, garlic, salt, oregano, chili flake, thyme and white pepper. The fish is defrosted, deglazed, saturated with lemon herb sauce, then weighed, frozen, and vacuum packed. (3) Pesto Tilapia is composed of tilapia (70%) in a pesto sauce consisting of water, parmesan made of milk, salt and culture, canola oil, basil, milk, garlic, lemon juice, salt and rice flour. The fish is defrosted, deglazed, saturated with pesto sauce, then weighed, frozen and vacuum packed. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |
N339095: The tariff classification of Frozen Seafood from Indonesia
| HTS: (1), (2), (3) 1604.19.4100, 10%, “Prepared or preserved fish…: fish, whole or in pieces, but not minced: other (including yellowtail): other: fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared: Neither cooked or in oil.” (4) 1605.21.1020, free, “Crustaceans, mollusks and other aquatic invertebrates, prepared or preserved: Shrimps or prawns: Other: Frozen, imported in accordance with Statistical Note 1 to this chapter: Other: Breaded.” |
| Item: (1) Frozen Tilapia Nuggets is composed of tilapia (55%), breadcrumbs, water, batter mix and pre-dust mix. The fish is defrosted, bone checked, washed, cut, mixed, shaped, frozen into patties, pre-dusted, battered, breaded then fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons. (2) Frozen Tilapia Nuggets is composed of tilapia (55%), bubble crumbs, water, batter mix, and pre-dust mix. The fish is defrosted, bone checked, washed, cut, mixed, shaped, frozen into patties, pre-dusted, battered, breaded, then fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons. (3) Frozen Tilapia Strips is composed of marinated tilapia (50%), bubble crumbs, water, batter mix, and pre-dust mix. The fish is defrosted, bone checked, washed, cut, shaped, frozen into patties, pre-dusted, battered, breaded then fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons. (4) Popcorn Shrimps is composed of tail-off shrimps (55%), bubble crumbs, water, and pre-dust mix. The shrimps are washed, de-headed, washed again, peeled, deveined, washed, sorted, pre-dusted, battered, breaded, then pre-fried in palm oil. The prepared product is drained, cooled, frozen, weighed, placed in a non-airtight plastic bags and packed in printed cartons. |
| Reason: N/A |
| Ruling Date: April 23, 2024 |