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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N321462: The tariff classification of utility marking flags from China
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: Utility marking flags constructed from a small, solid color, polyvinyl chloride (PVC) plastic film flag glued to a 16-gauge carbon steel wire. In the submitted images, the flags come in the following colors: fluorescent blue, fluorescent green, fluorescent orange, fluorescent pink, fluorescent red, fluorescent yellow, and white. Their primary purpose is to mark out underground utilities or serve as indicators during construction. |
| Reason: The utility marking flags would be considered articles of plastic, and are not more specifically provided for elsewhere. |
| Ruling Date: Sept. 15, 2021 |
N320008: The tariff classification of pet rocks and accessories from China
| HTS: Of basalt: 6802.99.0060, 6.5%, “Worked monumental or building stone (except slate) and articles thereof…: Other: Other stone: Other.” Secondary classification; 9903.88.03, 25%. Of quartz: 6815.99.4070, free, “Articles of stone or other mineral substances..not elsewhere specified or included: Other articles: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: The Original Version Pet Rock and the Deluxe Version Pet Rock. The Original Version Pet Rock consists of a rock packaged for retail sale on a bed of straw or shredded paper, accompanied by a care manual. The Deluxe Version Pet Rock includes adhesive hair and googly eyes which may be used to decorate the rock. The basalt and quartz rocks are naturally derived from the earth and are machine-tumbled. They range in size from 5 to 8 centimeters wide by 3 to 7 centimeters long by 1 to 2 centimeters high. |
| Reason: Although some versions of this product will also include ‘rock decorations,’ such as googly eyes, fuzzy hair and other accessories to personalize the ‘pet’, there is no creative or manipulative play value associated with the product. Therefore, classification in 9503 is precluded. The machine-tumbled natural balsalt and natural quartz components provide the essential character of both styles of Pet Rock. |
| Ruling Date: Sept. 14, 2021 |
N321061: The country of origin of a pump end for the purpose of trade remedies under Section 301
| Origin: U.S. |
| Item: A pump end used in vertical pumps that are designed to move liquid in a variety of applications. The pump end consists of a suction bell, a pump shaft, an impeller, a bowl, a bowl bearing, an impeller wear ring, a stationary wear ring, thrust ring, a thrust ring retainer, a locking collet, a suction bell bearing, and an adaptor flange for smaller models. In some instances, a suction strainer is present. In scenario one, the impeller is of U.S. origin, the suction bell and bowl are of Chinese origin, and the remainder of the 10 components are of Canadian origin. In scenario two, the impeller is of U.S. origin, the suction bell and bowl are of Chinese origin, and the remaining 10 components are of U.S., Canadian and Mexican origin. In both scenarios, the pump end is assembled in Canada. |
| Reason: In both scenarios, the U.S. impeller is the essence of the pump end, as it displaces liquid from the entry of the pump through the column and towards the pump’s discharge head. |
| Ruling Date: Sept. 14, 2021 |
N321106: The tariff classification of babies’ apparel from Cambodia
| HTS: 6111.30.5070, 16%, “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.”. The duty rate will be 16 percent ad valorem. |
| A one piece footed bodysuit constructed of 85 percent polyester and 15 percent elastane, knit brushed jersey. The garment features long sleeves with rib-knit cuffs, a round neckline with rib knit fabric trim, a zippered opening which extends from the neckline to the bottom of one leg and footed bottoms. The Fox trademark design is printed on several areas of the garment. This item will be imported in infant’s sizes 3-12 months. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2021 |
N321164: The tariff classification of Chocolate Cocoa Bomb from Brazil
| HTS in-quota: 1806.90.5500, 3.5%, "Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. |
| HTS, out-of-quota: 1806.90.5900, 37.2¢ + 6%. In addition, products classified in subheading 1806.90.5900, may be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65. |
| Item: Hollow chocolate spheres filled with cocoa powder, marshmallows and sugar. It contains chocolate, marshmallows, cocoa powder and sugar. Hot cocoa is produced after the chocolate spheres have been added to a mug with hot milk or hot water, which melts the chocolate sphere to expose the cocoa and marshmallows inside. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2021 |
N321174: The tariff classification of a mesh truck or trailer cover from China
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A cover intended to protect cargo hauled in a truck bed or on a trailer. Alternatively, it can be used to provide shade. The cover is composed of a black, UV resistant, 100 percent high density polyethylene (HDPE) warp knit fabric. The cover features eighteen aluminum grommets spaced 2 feet apart along the perimeter for strapping and securing purposes. The grommets are reinforced by a 100 percent woven polyethylene strip, measuring 2.75 inches in width, located inside the hem and doubled stitched closed. The rectangular shaped cover, measuring 8 x 10 feet, is not coated and is not waterproof. |
| Reason: Because it is not waterproof, it is not considered a tarpaulin for tariff purposes. |
| Ruling Date: Sept. 14, 2021 |
N321198: The tariff classification of a costume from China, Hong Kong and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: An adult size "funhouse freak" costume consisting of a jumpsuit, a separate collar and a mask. The neck of the jumpsuit has large, visible, loose overlock stitching and a deep back opening with raw, unfinished edges closed by a single tab of hook and loop fastener. The long sleeves and leg openings have raw, unfinished edges and thin exposed elastic. The jumpsuit is constructed entirely with long loose straight stitching. |
| Reason: The flimsy man-made jumpsuit imparts the essential character of the set. |
| Ruling Date: Sept. 14, 2021 |
N321307: The tariff classification of plastic crates from Japan
| HTS: 3923.10.9000, 3%, "Articles for the conveyance and packing of goods, of plastics: boxes, cases, crates and similar articles: other." |
| Item: Plastic crates imported for the packing and transportation of fresh fruit and produce from farm to retail distribution facilities. After importation, the importer intends to lease these goods to end users. |
| Reason: Packing and transporting the product is not commonly held to be an agricultural or horticultural pursuit. sp classification in 9817.00.50 is precluded. |
| Ruling Date: Sept. 14, 2021 |
N321314: Classification of two children’s house frames made in China
| HTS: 9403.60.8081, free, "Other furniture and parts thereof: Other wooden furniture: Other: Other." |
| Item: Large, airy, ground-sitting pine structures for use by children in the home. They are intended for use by children in a multitude of settings including as a bed surround, a reading nook, a playroom fort or even as an outdoor play area. Although a textile covering and a net covering are available, they are not imported with the house frames, which are imported unassembled from China |
| Reason: The subject house frames meet the definition of furniture and thus will be classified in Heading 9403. |
| Ruling Date: Sept. 14, 2021 |
N321342: The tariff classification of the proWRAP Well Screen from Canada
| HTS: 8421.29.0065, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Other: Other.” |
| Item: The proWRAP Well Screen, which is made of L80 pipe, cut and threaded with API BTC (Buttress Thread Coupled) coupling and pin connections. The joints of the pipe are drilled with holes and a stainless-steel sand control screen is welded on covering the holes of the pipe. The proWRAP Well Screen will be used to aid in the flow of oil, gas or water while stopping solids such as formation sand when moving the liquids from downhole to the surface. |
| Reason: As the product in question consists of pipe, pin connections, multiple drilled holes and control screens used for filtering, it is advanced beyond a pipe or tube of heading 7304. As the proWRAP Well Screen is designed to filter sand from oil, gas or water it would not be classified as a device for filtering gas. |
| Ruling Date: Sept. 14, 2021 |