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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N320138: The tariff classification of a silicone keypad from China
| HTS: 3926.90.9985, free, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” Secondary subheading: 9903.88.15, 7.5%. |
| Item: A silicone keypad made wholly of silicone plastic by a compression molding process. It will be incorporated into a console used on riding lawn mowers. This keypad does not contain carbon pills and would not act as a switch to control an electrical circuit path, but rather when the keypad buttons are depressed, they actuate a mechanical switch soldered to the printed circuit board. |
| Reason: This component would not be specifically provided for as a part, and thus, will be classified according to its constituent material as an article of plastic within heading 3926. |
| Ruling Date: July 12, 2021 |
N320167: The tariff classification of an artificial wreath from China
| HTS: 6702.90.3500, 9%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers.” |
| Item: Wreath consisting of green artificial foliage that contains leaves and stems of plastic mixed with leaves of polyester fabric. It is decorated with two white plastic pumpkins and three pumpkins, two about the size of the white pumpkins and one that is significantly larger than the other pumpkins, that are covered with a black and white check polyester fabric. Additionally, there is also a large bow made from this same material. The artificial foliage components are glued to the plastic wreath core and the stems are glued on to the pumpkins. |
| Reason: The textile covered pumpkins predominate in value over the other components. This wreath meets the requirements to be appropriately classified within heading 6702, and it is the polyester fabric, featured in the pumpkins and the leaves, which would impart the essential character. |
| Ruling Date: July 12, 2021 |
N320278: The tariff classification of a Christmas decoration and other articles from China
| HTS: (1) 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.” (2) and (3) 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Yard stakes in the form of (1) snowmen, (2) gnomes, and (3) the leg and the curled-up shoe of an elf, designed to be displayed by inserting them into loose soil |
| Reason: The gnome is a creature associated with folklore tradition in Scandinavia, not the United States. Further, an elf is not a recognized festive character or motif. Therefore, neither of these items can be considered festive articles of heading 9505. |
| Ruling Date: July 12, 2021 |
N320310: The tariff classification and country of origin of “Reed Diffuser Sets” from Vietnam
| HTS: 3307.49.0000, 6%, Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other ... ." |
| Origin: Vietnam |
| Item: Small decorative glass bottles containing a chemical mixture used to scent a room. Instructions on the package labels for both products indicate (in-part) to remove packaging and lid, place on flat protected surface, and insert the reeds into the glass bottle. Instructions state that the reeds will draw and diffuse the fragrance within 24 to 36 hours. |
| Reason: The finished articles are imported packed ready for retail sale. They are used together for the single purpose of scenting a room. As such they meet the requirements for a set. The essential character of the Reed Diffusers is imparted by the mixture of Diethylene glycol monoethyl ether and fragrance oil. The country of origin for the fragrance oil will be determined by the country in which the essential oil and the Diethylene glycol monoethyl ether are mixed to form the “diffuser oil.” |
| Ruling Date: July 12, 2021 |
N320465: The tariff classification of Carbonyl Sulfide (CAS# 463-58-1), Sulfur Hexafluoride (CAS# 2551-62-4), and Iodine Pentafluoride (CAS# 7783-66-6) from Japan
| HTS: (1) 2830.90.9000, 3%, "Sulfides; polysulfides, whether or not chemically defined: Other: Other." (2) and (3) 2812.90.0000, 3.7%, "Halides and halide oxides of nonmetals: Other." |
| Item: Chemical compounds intended for use in manufacturing semiconductors. (1) Carbonyl Sulfide (CAS# 463-58-1) is a gas with the chemical formula COS; (2) Sulfur Hexafluoride (CAS# 2551-62-4) is a gas with the chemical formula SF6; and (3) Iodine Pentafluoride (CAS# 7783-66-6) is a liquid with the chemical formula IF5. |
| Reason: Since the acrylic coating is cellular in nature, and the woven backing fabric meets the definition found in the Explanatory Notes for “mere reinforcement,” neither “polyester canvas” nor “poly-cotton” can be classified in in Section XI as a coated textile. Therefore, these products are excluded from classification in Chapter 59. |
| Ruling Date: June 12, 2021 |
N320346: The tariff classification of a decorative hanging arch from China
| HTS: 4420.10.0000, 3.2%, “Statuettes and other ornaments, of wood.” |
| Item: A decorative item intended to hang on a wall or in front of a window. It is constructed of medium density fiberboard (MDF) and is shaped like an arched window with 12 cut out areas - no glass. It measures approximately 14” wide, 23.25” high and 1” thick. The front is painted white. A toothed metal hanger is affixed to the back for hanging. |
| Reason: Note 3 to Chapter 44 states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, we shall consider the MDF to be wood for purposes of classification here. |
| Ruling Date: July 12, 2021 |
N320208: The tariff classification of aluminum profiles from China
| HTS: (1) 7604.29.1010, 5%, "Aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter. (2) 7604.29.1090, 5%, "Aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: other." |
| Item: Aluminum profiles, in the form of u-shaped channels are made from (1) type 6063-T5 or (2) type 5052 aluminum alloy and have been extruded. The profiles measure approximately 9 feet in length with a mill finish and have not been drilled, punched or notched. The profiles will be assembled to create the frame for hot tubs. |
| Reason: N/A |
| Ruling Date: July 9, 2021 |
N319896: The tariff classification of a confectionary anti-sticking agent from Germany
| HTS: 2106.90.9898, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
| Item: An anti-sticking agent composed of vegetable oil, carnauba wax and ascorbyl palmitate. The product is described as an odorless whitish to yellowish liquid dispersion that functions as an anti-sticking agent for confectionery production. The product may be packaged in 10 kg., 100 kg., or 180 kg., net weight, plastic airtight containers made of a high-density polyethylene. |
| Reason: These quilted throws are not considered classifiable as quilts of Heading 9404 since they are not of a standard bedding size. |
| Ruling Date: July 1, 2021 |
N319834: The tariff classification of multilayered wood panels from China
| HTS: Panels with a length of 80.5 inches or 84.5 inches: 4412.31.4850, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other: Panels not exceeding 3.6 mm in thickness and not exceeding 1.2 m in width and 2.2 m in length. The rate of duty will be 8 percent ad valorem. Panels with a length of 96.5 inches: 4412.31.4865, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other: Other: Not surface covered. The rate of duty will be 8 percent ad valorem. |
| Item: A wood panel that is constructed of 4 layers of wood. The panels have a face ply of Okoumé, a poplar core, and the back ply can be poplar or Okoumé. The 2 core plies and back ply have grains oriented at 90-degree angles to those of the successive layers. The face ply is a veneer of Okoumé with its grain oriented parallel to that of the layer beneath it. The panels may be imported in various sizes. The width of panel can be 24.5 inches, 30.5 inches, 32.5 inches, 34.5 inches, or 36.5 inches. The length of the panel can be 80.5 inches, 84.5 inches, or 96.5 inches. The thickness of the panel will be 2.7 millimeters to 3 millimeters. No ply exceeds 6 millimeters in thickness. |
| Reason: The panels meet the definition of “plywood” as set forth in the Explanatory Notes for heading 4412: panels “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” While the panel has a fourth layer oriented parallel to a successive layer, the layers are still “generally disposed so that the grains of successive layers are at an angle.” Furthermore, the panel maintains the properties of plywood. Heading 4412 provides specifically for plywood. |
| Ruling Date: June 29, 2021 |
N319875: 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 Grounds, containing approximately 94 percent mycoprotein paste, 3 percent egg albumen free range, and trace amounts of natural carmelized sugar, water, gluten free roasted barley malt extract, calcium chloride and calcium acetate. |
| Reason: The assembly, sterilization, and packaging performed in the United States do not result in a substantial transformation of the stainless steel needles/cannulae. We find the stainless steel needles/cannulae are the essence of the of the hypodermic safety needles. |
| Ruling Date: June 29, 2021 |