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.
N320261: The country of origin of RFID antennae
| Origin: China |
| Item: Ultra High Frequency (UHF) Radio Frequency Identification (RFID) antennae, which you state, are constructed and function identically with the only difference being the size of each unit. The antennae are constructed of a stamped, thin-film radiating element with an attached cable, all enclosed within a rugged plastic housing |
| Reason: N/A |
| Ruling Date: July 19, 2021 |
N320286: The tariff classification of a seat from China
| HTS: 9401.79.0046, Free, "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other: Household." Secondary classification 9903.88.04. |
| Item: An infant bather seat |
| Reason: N/A |
| Ruling Date: July 19, 2021 |
N320289: The tariff classification of a plastic bathtub sling from China
| HTS: 3924.90.1050, 3.3%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…Other" |
| Item: A sling to be used with an infant bathtub |
| Reason: N/A |
| Ruling Date: July 19, 2021 |
N320476: The tariff classification of a 3-tier metal storage rack from China
| HTS: 9403.20.0081, Free, "Other furniture and parts thereof: Other metal furniture: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other." Secondary classification 9903.88.03. |
| Item: A 3-tier metal storage rack |
| Reason: Because the subject article is composed of different materials (metal and wood), it is considered a composite good for tariff purposes.The provided material breakdown indicates that the metal components of the article comprise 80% of the value and weight of the article, versus 20% of the value and weight of the wood components, therefore making the metal components significantly more substantial than the wood components. |
| Ruling Date: July 19, 2021 |
N320279: The country of origin of a charge adapter set from Vietnam
| Origin: Vietnam |
| Item: The combo pack charge and sync set which consists of a retail package containing a 1 A wall power adapter plug with a USB female connector on one side and a two-prong electrical plug on the other end; a 1 A universal car adapter with single USB Type-A female connector on one side and 12 V vehicle electrical plug on the other; and a 3-foot insulated electric cable which has a male USB Type-A connector on one end and a lightning style C89 connector on the other end. The subject set is used to charge various electronic devices at home, in the office, or in a vehicle. |
| Reason: The assembly processes for the chargers and cable result in a substantial transformation of the Chinese components in Vietnam into new and different articles of commerce with a name, character, and use distinct from the individual components used during the assembly. Therefore, the car charger, and the USB cable are considered products of Vietnam upon importation into the United States. |
| Ruling Date: July 19, 2021 |
N320143: The tariff classification of wood/plastic composite panels from China
| HTS: 3916.10.0000, 5.8%, "Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface worked but not otherwise worked, of plastics: Of polymers of ethylene." Secondary classification 9903.88.02. |
| Item: Wood/plastic composite exterior panels. The panels are composed of 38 percent recycled high-density polyethylene, 50 percent wood powder and 12 percent other additives. The panels are extruded in the form of profile shapes and have the rigid, inflexible characteristics of plastics, with the wood powder acting as filler material. The panels measure 2 cm by 10 cm by 200 cm. These panels will be used in place of wood for siding panels or fence panels. |
| Reason: N/A |
| Ruling Date: July 16, 2021 |
N320223: The tariff classification and country of origin of Frozen Squid
| HTS: 0307.43.0029, Free, "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption: Cuttlefish and squid: Frozen squid: Other: Other." Origin: Argentina or Pakistan |
| Item: In the first scenario, whole, uncleaned frozen squid (Illex Argentinus, also known as Argentine shortfin squid) of Argentine-origin will be shipped from Argentina to China. In China, the squid is thawed, gutted, deheaded, skinned, and the teeth and eye are cut. The squid is washed, graded, then the tentacles and tubes are separated, washed, individually quick frozen, and glazed. In the second scenario, whole, uncleaned frozen squid (Uroteuthis Duvauceli, also known as Indian Ocean squid) of Pakistani-origin will be shipped from Pakistan to China. In China, the squid is thawed, gutted, skinned, boned then graded. The mollusc is cut into rings and strips, washed with an unspecified chemical agent then weighed, arranged on trays, and individually quick frozen. |
| Reason: The squid isn't substantially transformed in China. |
| Ruling Date: July 16, 2021 |
N320329: The tariff classification of an electric surfboard from China
| HTS: 9506.29.0030, Free, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Surf-boards." Secondary classification 9903.88.15. |
| Item: A surfboard designed to surf in water requiring no waves or boats to pull or push it. It is propelled by a small motor mounted below the board on a three-foot mast and a fin that goes down into the water. The complete board is made up of a surfboard, a hydrofoil (mast and fin), a battery within the surfboard, and a motor controlled by a handheld remote. Also included in this “set put up for retail sale,” are the tools and hardware to connect the mast and fin to the surfboard. |
| Reason: It is the surfboard that imparts the essential character of the set. |
| Ruling Date: July 16, 2021 |
N320333: The tariff classification and country of origin of Frozen Squid
| HTS: 0307.43.0029, Free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption: Cuttlefish and squid: Frozen squid: Other: Other. |
| Item: Whole, uncleaned frozen squid (Dosidicus gigas, also known as The Humboldt squid or jumbo squid or jumbo flying squid) of Peruvian-origin shipped from Peru to China. In China, the squid is thawed, gutted, deheaded, skinned, and the teeth and eye are cut. The squid is cleaned with pyrophosphate, washed, graded, the tentacles and tubes are separated, washed, individually quick frozen, and glazed. |
| Reason: N/A |
| Ruling Date: July 16, 2021 |
N320426: The tariff classification of “2022 Kids Workshop Monthly Kits” from China and Thailand
| HTS: 99503.00.0073, 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:The “2022 Kids Workshop Monthly Kits” is comprised of a series of thirteen different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet and a parent’s “Discovery Education” guide. The five kits under consideration for this ruling refer to the crafts to be provided in the months of February through June 2022. |
| Reason: N/A |
| Ruling Date: July 16, 2021 |