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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N322945: The tariff classification of 1966 Land Rover Series 2A SWB motor vehicle from the United Kingdom
| HTS: 8704.31.0020, 25%, "Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons." |
| Item: a 1966 Land Rover Series 2A SWB motor vehicle, VIN 24311632 |
| Reason: This Land Rover (confirmed by VIN) was built in a “pick up” truck configuration. As such, there were no seats, or other passenger amenities installed, which would indicate that the vehicle was designed for the transport of people, rather than cargo. |
| Ruling Date: Dec. 16, 2021 |
N323051: The tariff classification of plastic cutting boards from China
| HTS: 3924.10.4000, 3.4%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other." |
| Item: A two-pack cutting board, item #3970-2PK. Each cutting board comprises 60% polypropylene (PP) and 40% medium density fiberboard (MDF). The top and bottom surface of both boards are made of polypropylene with an MDF core. The large cutting board measures approximately 11.8 inches long by 7.9 inches wide by .39 inches thick. The small cutting board measures approximately 9.84 inches long by 6.29 inches wide by .39 inches thick. The two cutting boards are packaged together for retail sale. |
| Reason: The cutting boards are a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The top and bottom surface area on both cutting boards is 60% polypropylene, and the core is made of 40% MDF. The MDF does not provide the cutting surface and the bulk of the cutting boards. It is the polypropylene that performs this function. The MDF provides weight and stability to the cutting boards. Therefore, the essential character of the two cutting boards is polypropylene. |
| Ruling Date: Dec. 16, 2021 |
N323056: The tariff classification of a heating and cooling apparatus from Vietnam
| HTS: 8479.89.9499, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other:.” |
| Item: A wearable device designed for personal use. It is attached to a lanyard and is placed on the user’s upper back, directly on the skin. The device uses a battery-powered thermoelectric heat pump that works by moving heat away from or towards the user by an internal Peltier device. By pressing the cooling or warming controls, the device runs electricity in one direction to cool the skin or the opposite direction to warm the skin through contact with the thermal stainless-steel plate. |
| Reason: The item is designed to be worn around the neck of the user. Chapter 85 note 1(a), states, “This chapter does not cover: Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person.” As this is electrically warmed and is “worn on or about the person,” it is excluded from classification within chapter 85, to include specifically subheading 8516.79.0000, HTSUS. As such, it must be classified elsewhere. |
| Ruling Date: Dec. 16, 2021 |
N323065: The Classification, Marking, and Eligibility of the United States-Mexico Canada Trade Agreement (USMCA) for Sugar and Vanillin Blends
| Marking: Canada |
| FTA: qualifies for USMCA treatment |
| HTS: 1701.91.4800, "Cane or beet sugar and chemically pure sucrose, in solid form: containing added flavoring matter whether or not containing added coloring: Other" 9823.10.02 "Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule," Free until exceeding 9,600 metric tons per annum, afterwards 33.9 cents per kg plus 5.1%. |
| Item: Sugar and Vanillin Blends, a mixture of sugar and artificial vanillin powder. Product 1 consists of 99.98 percent sugar and 0.02 percent vanillin powder. Product 2 consists of 99.5 percent sugar and 0.5 percent vanillin powder. Product 3 consists of 99 percent sugar and 1 percent vanillin powder. |
| Reason: The Sugar and Vanillin Blends at issue last underwent production in Canada where the raw sugar was refined and mixed with vanillin powder to form the finished products. Although they do not qualify to be marked as goods of Canada, the Sugar and Vanillin Blends, classified under subheading 1701.91.48, HTSUS, are eligible for the in-quota rate under subheading 9823.10.02, HTSUS, provided they meet the quantitative limits set forth in U.S. Note 10(b)(1)Pursuant to U.S. Note 10(b)(3) and (b)(4) to Subchapter XXIII, HTSUS, the Sugar and Vanillin Blends, classified in subheading 1701.91.48, HTSUS, are eligible for preferential tariff treatment under the USMCA under subheading 9823.10.02, HTSUS, which provides for Goods entered under the provisions of the US-Mexico-Canada Agreement under general note 11 to the tariff schedule: (con.) Goods provided for in subheading …1701.91.4800 …: Goods provided for in note 10(b) to this subchapter: Subject to the quantitative limits specified in note 10(b)(1) to this subchapter. The special rate of duty will be free (S+) |
| Ruling Date: Dec. 16, 2021 |
N323078: The tariff classification of tires from Sri Lanka
| HTS: 4011.70.0010, free, “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Having a "herringbone" or similar tread.” |
| Item: A heavy-duty radial tire built for the agricultural industry. It is designed for telescopic handlers and loading applications. A multi-angle tread pattern provides excellent traction and a special tread compound provides high resistance against wear/cuts. A high-density lug configuration provides high traction capability and optimized self-cleaning. A unique center tie bar (hook shaped) design ensures better lug stability and a strong casing provides extraordinary resistance to impacts. The strong flex sidewall casing and radial construction provides the best side wall flection/maximum footprint. The tire size is 24". |
| Reason: N/A |
| Ruling Date: Dec. 16, 2021 |
N323183: The tariff classification of a tissue holder from China
| HTS: 8302.50.0000, 9903.88.03, 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: An over the tank tissue holder made of iron wire. The dimensions are 6.1” x 0.79” x 5.12”, with a weight of 85 grams. The item has a hook that hangs over the tank of the toilet and an iron wire that protrudes outward long enough to hold a roll of toilet paper. |
| Reason: Products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. |
| Ruling Date: Dec. 16, 2021 |
N322921: The tariff classification of parts of footwear from China
| HTS: 6405.90.9060, 12.5%, “footwear: other: other: other” |
| Item: A woman’s closed toe/closed heel sneaker that does not cover the ankle and has a foxing-like band. The external surface area of the upper is predominantly made up of small glass stones that are closely set in a gel and completely obscures the underlying material. The rubber/plastic eye stays and toe bumper have the appearance of suede. The rubber and plastic's outer soles have leather material adhered to over 50 percent of the external surface area in contact with the ground. The substantial leather flocking is visible, tactile, and completely obscures the material underneath. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2021 |
N322971: The tariff classification of a cooling wristband from China
| HTS: 7117.90.7500, free, "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics." |
| Item: A cooling wristband. It comprises a silicone wristband and a high-density polyethylene (HDPE) cooling pack containing liquid gel: 97.8% water, 2% glycerin, 0.2% CMC. The silicone wristband bracelet, resembling a wristwatch but with no time function whatsoever, measures 230 mm long x 25 mm wide and the cooling pack measures 36.1 mm x 23.3 mm. The wristband has a rectangular opening to accept the hard plastic gel pack. |
| Reason: The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. ”The cooling wristband is made up of a silicone wristband and a cooling pack. It is considered a composite good for tariff purposes. No one element provides the essential character. Therefore, the classification would be provided from the item last in tariff, which, in this case, is the silicone wristband. |
| Ruling Date: Dec. 15, 2021 |
N323031: The tariff classification of a men’s woven shirt jacket from Vietnam
| HTS: 6201.93.6000, 7.1%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Water resistant" OR 6201.93.6511, or 27.7% ad valorem "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Men’s." |
| Item: A men’s hip-length shirt jacket constructed from a woven 100% polyester double weave fabric coated with a C6 Durable Water Repellent (DWR). The garment features a full front opening with a left-over-right, rubber coated, seven-snap closure; long, vented sleeves with single-snap cuffs; and a rounded hemmed bottom. The garment also contains an invisible zippered chest pocket and invisible zippered pockets below the waist. |
| Reason: As no documentation was presented to support the water resistant claim, the correct HTS code is currently unknown. The CBP officer handling the transaction may choose to test the water resistance of the garment at the time of importation. |
| Ruling Date: Dec. 15, 2021 |
N323045: The tariff classification of Paclitaxel (CAS No. 33069-62-4) in bulk powder form, from Canada
| HTS: 2932.99.6100, free, “Heterocyclic compounds with oxygen hetero-atom(s) only: Other: Other: Aromatic: Other: Products described in additional U.S. note 3 to section VI." |
| Item: A mitotic inhibitor used in cancer chemotherapy. It is indicated for the treatment of various cancers including ovarian cancer, breast cancer, lung cancer, Kaposi sarcoma, cervical cancers, and pancreatic cancer. In your letter, you indicated Paclitaxel will be used to support generic drug production in finished dosages for various cancer treatments. |
| Reason: USMCA |
| Ruling Date: Dec. 15, 2021 |