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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N322490: The tariff classification of an electrically heated mattress protector from China
| HTS: 9404.90.9522, 7.3%, “Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: Other: With outer shell of man-made fibers.” |
| Item: A twin-size, electrically heated, Microfiber mattress protector. The face fabric is a 100% polyester microfiber and the underside fabric is a 100% polyester spunbonded nonwoven. The two fabrics are quilted together sandwiching a 100% polyester batting. The skirt is a 100% polyester knit fabric with an elastic band sewn onto its outermost edge. The heating element resides between the batting and the underside fabric. The wires connect to a detachable controller with multiple temperature and auto-off settings. |
| Reason: N/A |
| Ruling Date: Nov. 18, 2021 |
N322491: The tariff classification of an electric blanket from China
| HTS: 6301.10.0000, 11.4%, “Blankets and traveling rugs: Electric blankets.” |
| Item: An electric blanket made from two layers of 100 percent polyester plush knit pile fabric. The blanket contains internal wires between the two layers which are sewn into channels to prevent the wires from shifting and includes an electrical power cord incorporating a control panel to adjust the temperature of the blanket. The blanket has hemmed edges and measures 62 x 84 inches. |
| Reason: N/A |
| Ruling Date: Nov. 18, 2021 |
N322493: The tariff classification and country of origin of Nifedipine Extended-Release Tablets in dosage form
| HTS: 3004.90.9220, 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: Cardiovascular medicaments.” |
| Origin: Spain |
| Item: Nifedipine, imported in 30 mg, 60 mg and 90 mg extended-release tablets, a calcium channel blocker indicated for the management of hypertension and vasospastic angina. The active pharmaceutical ingredient (API), Nifedipine, is manufactured in Spain and that the finished tablets in dosage form are made in China. In China, the Nifedipine will be mixed with various inactive ingredients to produce the final tablets in dosage form. |
| Reason: The mixing of the active ingredient Nifedipine (made in Spain) with the inactive ingredients into the final dosage tablets in China does not result in a substantial transformation. |
| Ruling Date: Nov. 18, 2021 |
N322578: The tariff classification of rock-climbing footwear from China
| HTS: (1) 6402.99.3165, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women." (2) 6403.99.9065, 10%, "Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other." (3) 6404.19.9060, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women." |
| Item: (1) Closed-toe/closed-heel, below the ankle shoes. The constituent material of the uppers for these styles are rubber or plastic (over 90 percent.) The flat, smooth outer soles consist of rubber or plastics. All are secured to the foot with straps having hook and loop closures. The shoes do not have foxing or foxing-like bands and are not considered “sports footwear” of Chapter 64. (2) Closed-toe/closed-heel, below the ankle, lace up shoe. Laboratory analysis of the upper excluding accessories and reinforcement is 57.4 percent leather material and 42.6 percent rubber/plastics materials. The outer sole consists of rubber or plastics material. The footwear is not considered “sports footwear” or athletic footwear. (3) A closed-toe/closed-heel, below the ankle shoe. Laboratory analysis of the esau found 54.3 percent textile and 45.7 percent rubber/plastics materials. The outer sole consists of rubber or plastics material. The shoes have two straps with hook and loop closures across the forefoot. |
| Reason: N/A |
| Ruling Date: Nov. 18, 2021 |
N322614: The tariff classification of Spiral Pins from China
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other, other, other, other." |
| Item: Spiral Pins made from 5/16" cold rolled steel galvanized in lengths of 16" (galvanized for longer outdoor life). The pins have a sharp or somewhat pointed end, and a center spiral enabling the pin to be twisted into the ground. At the top of the pin is a triangle loop, where lines (ropes) can be affixed to secure weather protective tarps over the bales of hay. The pins are necessary to keep the covers on the bales of hay. |
| Reason: Subchapter XVII, U.S. Note 2 (ij) indicates that the provisions of subheadings 9817.00.50 and 9817.00.60 do not apply to articles provided in chapter 73 (except subheadings 7308.10, 7308.20, 7308.40 and 7308.90, subheadings 7315.81 through 7315.89, subheadings 7319.40, 7325.10, 7325.91, 7326.11 and 7326.19). The Spiral Pin is classifiable in subheading 7326.90, which provides for other articles of iron or steel, other. Therefore, classification of the subject Spiral Pin in subheading 9817.00.50 is precluded. |
| Ruling Date: Nov. 17, 2021 |
N322683: The tariff classification of polyethylene oxide (CAS # 25322-68-3) from Japan
| HTS: 3907.20.0000,6.5%, "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: other polyethers." |
| Item: Polyethylene oxide also known as polyethylene glycol (CAS #25322-68-3). It is imported as a white granular powder that is used as a binder in ready-to-press powders for ceramic production. The Alkox R-1000 binds raw powder together enabling it to be pressed and formed to shapes for further processing. |
| Reason: N/A |
| Ruling Date: Nov. 18, 2021 |
N322292: The tariff classification of a Powdered Extract Blend from South Korea
| HTS: 1302.19.4140, 1%, “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: other: ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other.” |
| Item: A mixture of scutellaria baicalensis roots extract and acacia catechu heartwood extract. The product is standardized with maltodextrin, and will be imported in bulk form and processed further upon importation. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2021 |
N322301: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a nut spread from Canada
| HTS: 2008.97.1040, 5.6%, "Fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other." If the containers are not airtight, the applicable subheading will be 2008.97.9094, 14.9%, "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other." |
| FTA: Eligible for preferential tariff treatment under the USMCA. |
| Item: A low-calorie, full taste peanut butter replacement. The nut spread contains EPG (an FDA-approved fat replacement ingredient from modified plant-based oil) (Product of USA), peanuts (Product of USA), allulose (Product of USA), monk fruit powder (Product of Canada), stevia leaf powder (Product of USA), and sunflower lecithin (Product of USA). All ingredients for the nut spread will be shipped to Canada where they will be processed into the finished product. The manufacturing process comprises extracting oil from the peanuts, combining the peanut mass with EPG, adding the remaining ingredients, and blending the entire mixture at a temperature of 160 degrees Fahrenheit for approximately 1 minute. The nut spread is then filled into 12-ounce jars, capped, sealed, and exported to the United States to be distributed to customers from retailers and wholesalers. |
| Reason: Since all of the ingredients in the nut spread are USMCA originating, the product is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials under GN 11(b)(ii). |
| Ruling Date: Nov. 17, 2021 |
N322584: The tariff classification of hair accessory sets from China
| HTS: (1): 9615.11.40005.3%, "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: of hard rubber or plastics: other: [n]ot set with imitation pearls or imitation gemstones.” (2), (4) and (5); 9615.11.5000, free, "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: of hard rubber or plastics: other: other.” (3) 9615.19.6000, 11%, "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: other.” |
| Item: Five hair accessory sets, attached to a paperboard backing and packaged for retail sale. They all qualify as sets for classification purposes. (1) The first set includes a plastic, tortoiseshell patterned, jaw-style hair clip and four knitted nylon ponytail holders of various colors. (2) The second set includes two base metal snap-style hair clips in gold. One clip is almost entirely covered in rows of plastic imitation pearls and rhinestones, while the second clip is unadorned. (3) The third set features a base metal jaw clip and a base metal hairpin. Both have a gold base and feature small plastic imitation pearls. Two versions of this set are pictured, in the first version the jaw clip has a pointed oval shape, and in the second version it has a rectangular shape. We note that while the oval and the rectangular shapes are outlined in pearls, the golden metal would be visible when worn in the hair. (4) The fourth set comprises three items, all made of a base metal in gold: a plain snap clip, a plain hairpin, and an alligator-style hair clip adorned with one row of medium sized plastic imitation pearls. (5) The fifth set includes a base metal snap clip and alligator clip, both in gold. The snap clip is unadorned and is the outline of two horizontal hearts joined together at their base, while the alligator clip is almost fully adorned with plastic imitation pearls and rhinestones which form the shape of flowers. |
| Reason: (1) For the first set, the jaw clip predominates by value, while the ponytail holders predominate by weight and quantity. As both components merit equal consideration, we turn to GRI 3(c) in classifying this set. This set would be classified under heading 9615 for the plastic jaw clip, which occurs last in numerical order in comparison to the ponytail holders. (2), (4) and (5): The essential character for the second, fourth, and fifth sets are all imparted by the hair clips that are fully adorned with plastic imitation pearls and/or rhinestones as they all predominate in both weight and value. (5) For the third set, the jaw clip predominates in both weight and value over the hairpin and would impart the essential character to the set. As the golden base of the jaw clip is visible when worn in the hair and further enhances the clip by providing visual impact, the metal component provides the essential character to the jaw clip. |
| Ruling Date: Nov. 17, 2021 |
N322621: The tariff classification of gun cabinets from China
| HTS: 9403.20.0050, free, "Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: Gun cabinets for hunters and gun collectors made in China of 18-gauge (1.2 mm) steel sheet. They weigh between 80 lbs. and 120 lbs. and are neither armored nor fire resistant. They are floor standing but come with bolts for wall mounting. |
| Reason: The gun cabinets fall within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS, that they are for home use, and that they are not safes of heading 8803. |
| Ruling Date: Nov. 17, 2021 |