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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Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N319956: The tariff classification of the “Pocket Travel Mini Cards” from China
| HTS: 9504.40.0000, free, "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." |
| Item: A smaller sized standard deck of playing cards. The deck comes with a plastic case for portability. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |
N319971: The tariff classification of a wall-mounted organizer from China
| HTS: 4420.90.8000, 3.2%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other." Secondary classification: 9903.88.03, 25%. |
| Item: A wall-mounted storage and organizer unit made primarily of medium density fiberboard (MDF) for use in the home. The piece consists of a back board of MDF, measuring approximately 14” wide and 22” high, with three divided MDF pockets running the entire width of the front, creating six pockets total. Each pocket measures approximately 11.8” high and 3.75” deep. The pockets can be used to hold mail, papers, or other miscellaneous household items. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |
N320005: The tariff classification of plastic drinking tumblers from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” |
| Item: Four drinking tumblers, all packaged together for retail sale. Each of the tumblers features the Peanuts cartoon characters depicted in a Christmas/winter scene. All of the items are made of plastic, and each drinking vessel measures approximately 4 inches high and has a capacity of 10 ounces. The tumblers all have tapered cylindrical bodies with a flat bottom and are designed to hold and serve beverages. The items do not have lids and are for repetitive use. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |
N320007: The tariff classification of the “Light Up Target Toss Game” from China
| HTS: 9506.99.6080, 4%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A game consisting of 4 plastic lawn darts (2 red, 2 blue), and 3 plastic glow-in-the-dark rings. Each “dart” is spherically shaped and has a flat tip bottom to facilitate landing upright with an attached LED light-up barrel/shaft. The lawn darts are designed to be used outdoors in the same manner as horseshoes. The object of the game is to throw the darts inside the ring. |
| Reason: N/A |
| Ruling Date: June 22, 2021 |
N319604: The tariff classification of an automotive gap organizer from China
| HTS: 4202.92.9700, 17.6%, "Other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other." Secondary classification: 9903.88.03, 25%. |
| Item: A gap organizer constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, organization and portability to items such as a water bottle, sunglasses, auto accessories, or other personal effects. The gap organizer is designed to be used between the front seat and center console of an automobile. The top is open. The interior features two divided compartments. The article measures approximately 8” x 7.5” x 11.5”. |
| Reason: N/A |
| Ruling Date: June 21, 2021 |
N319605: The tariff classification of a collapsible auto organizer from China
| HTS: 4202.92.9700, 17.6%, "Other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other." Secondary classification: 9903.88.03, 25%. |
| Item: A collapsible automobile organizer constructed with an outer surface of polyester and nylon textile materials. It is designed to provide storage, protection, organization and portability to items such as books, toys, groceries, water bottles, auto accessories, or other personal effects. The organizer is designed to be used in the trunk of an automobile. The front features four open pockets with two plastic clip closures. The interior has three divided compartments. It features a flap closure at the top and two handles on the side. The article measures approximately 23.6” x 14” x 12”. |
| Reason: N/A |
| Ruling Date: June 21, 2021 |
N319678: The country of origin of Salmon Smolt
| Origin: U.S. |
| Item: Salmon smolt, received along with feed from a U.S.-based hatchery onto a Chilean-flagged aquaculture farming vessel operating in international body of waters. The smolt will be raised in copper mesh cages aboard the aforementioned vessel until maturity at which time the salmon will be harvested and struck upon the head, a slit made near the gill and the fish allowed to bleed out naturally. The salmon will be packed in bins, placed onto U.S.-flagged vessels and transported to a U.S.-based processing plant where the fish will be deheaded and eviscerated. The salmon will be sold either fresh or frozen in the form of fish fillets with skin or skinned, or as a whole, gutted fish. The finished product is not exported outside of the United States, rather it is sold to U.S.-based clients. |
| Reason: Smolt is a stage of a salmon life cycle pegged at two years at which time it is prepared to migrate out to sea. Upon arriving on the Chilean-flagged aquaculture vessel, the smolt resembles and performs like fully-developed salmon. The actual grow-out operations performed within the copper mesh cages aboard the vessel in international waters are only a natural biological consequence of that which usually occurs in the United States. Based upon the foregoing, the fish are not substantially transformed within the aquaculture vessel in international waters when subjected to grow-out operations aboard the vessel. |
| Ruling Date: June 21, 2021 |
N319761: The tariff classification of an imitation meat product from the United Kingdom
| HTS: 2106.90.9895, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... frozen." |
| Item: Quorn Meatless Crispy ChiQin Cutlets containing approximately 42% mycoprotein paste, 15% water, 14% rehydrated free range egg whites, 11% wheat flour, 6% sunflower oil, 3% canola oil, 2% yeast extract, 1% wheat protein, and trace amounts of maize starch, wheat gluten, pea fiber, wheat flour, potato dextrin, salt, onion powder, leavening, calcium chloride, calcium acetate, pectin, garlic powder, sugar, black pepper, white pepper, dextrose, smoked paprika, sage, yeast, black pepper extract, paprika extract and silicon dioxide. |
| Reason: N/A |
| Ruling Date: June 21, 2021 |
N319767: The tariff classification and country of origin of an electric scooter
| HTS: 8711.60.0090, free, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other”. |
| Origin: Taiwan |
| Item: A seated scooter powered by a 1200-watt rear-wheel hub motor capable of a maximum speed of 20 mph with a range of 30 miles. The scooter weighs 106 lbs. and has a maximum weight of 330 lbs. While the scooter will be ultimately assembled in China, the scooter frame will be made in Taiwan. |
| Reason: The frame, which in this case is a product of Taiwan, is the part of the scooter that imparts its “essence”. Based on the information provided, the culmination of production processes performed in China to the Taiwanese frame does not substantially transform the frame. |
| Ruling Date: June 21, 2021 |
N319835: The tariff classification of Ice Cream Sandwiches from Canada
| HTS: In-quota: 2105.00.3000, 20%, “Ice cream and other edible ice, whether or not containing cocoa: Ice Cream: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” Out of quota: 2105.00.4000, 50.2¢/kg + 17%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Other.” Products classified in subheading 2105.00.4000 are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50-9904.05.01. |
| Item: An ice cream novelty sandwich in a plastic film wrapping. It consists of a dulce de leche core with a layer of vanilla ice cream encased between two waffle shaped cookies, or an ice cream core encased between two gingerbread men cookies. |
| Reason: While the waffles and gingerbread men cookies represent a large portion of each type of ice cream sandwich, the essential character of these ice cream novelties is considered to be imparted by the ice cream component. |
| Ruling Date: June 21, 2021 |