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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N323407: The tariff classification of a new Hyundai motor vehicle
| 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 Hyundai Santa Cruz Sports Adventure Vehicle. The Santa Cruz is a 4-doored vehicle, with seating for five, a 2.5L spark-ignition internal combustion gas engine, and an open rear cargo area with a stated payload capacity of 1,750 lbs. |
| Reason: The following features are indicative of the design characteristics generally applicable to the vehicles which fall into heading 8704:(b) Presence of a separate cabin for the driver and passengers and a separate open platform with side panels and a drop-down tailgate (pick-up vehicles);(d) Presence of a permanent panel or barrier between the area for the driver and front passengers and the rear area;(e) Absence of comfort features and interior finish and fittings in the cargo bed area which are associated with the passenger areas of vehicles (e.g., floor carpeting, ventilation, interior lighting, ashtrays). |
| Ruling Date: Jan. 10, 2022 |
N323214: The country of origin of vacuum cleaners
| Country of Origin: Mexico |
| HTS: 8508.11.0000, Free, “Vacuum cleaners, parts thereof: With a self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l." |
| Item: Dyson V8 Vacuum Cleaner (the “Vacuum Cleaner”). The model presented is a cordless vacuum cleaner designed for household use, with a self-contained motor. The vacuum’s power is 350W, and its dust cup capacity is 0.54L. |
| Reason: The imported individual loose components are assembled into the following sub-assemblies and eventually combined with the preassembled subassemblies to produce the finished Vacuum Cleaners in Mexico: the Main Body Assembly, Mini Motorhead, Extension Hose, Docking Assembly, Motorhead 50W Brushed Assy, Wand Assembly, Bin Assembly, Combination Tool, Stubborn Dirt Brush, Soft Dusting Brush, Cleanerhead Assembly, and Brushbar Assembly. The foreign materials undergo the requisite tariff shift. |
| Ruling Date: Jan. 10, 2022 |
N323197: The tariff classification and country of origin of artwork printed in Mexico
| Country of Origin: Mexico |
| HTS: 6204.63.9010, Free, "Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other; Other; Other." |
| Item: Artwork sample depicting a small girl seated by the shore with the ocean and sunset in the background. The picture is digitally printed onto canvas that has subsequently been stretched onto wood stretcher bars. The finished works will range in size from 10” x 13.5” up to 30” x 40”. |
| Reason: The tariff shift rule is met. The China-origin canvas is an article of either chapter 39 or chapter 59, HTSUS, and is changed in Mexico into a printed article of chapter 49. |
| Ruling Date: Jan. 10, 2022 |
N323587: The tariff classification of a display shelf from China
| HTS: 4420.90.8000, 9903.88.03, 3.2% + 25%, "Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other." |
| Item: A two-tiered display shelf intended to rest on a table or other flat surface. Two shelves made of medium density fiberboard are held within an iron frame. The lower shelf is supported by small metal legs, while an arching metal piece suspends the second tier above. The item measures approximately 13” in length by 12.25” in width by 14.5” high. The essential character of this composite article is imparted by the MDF, as it provides the most significant visual appeal and acts as the actual shelf surface, and it is the MDF that provides the item’s identity. MDF is considered “wood” for the purposes of chapter 44. |
| Reason: N/A |
| Ruling Date: Jan. 11, 2022 |
N323451: The tariff classification of portable workstations from China
| HTS: 3926.10.0000, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914; Office or school supplies." |
| Item: The “Worky 15 in 1 Home Office” is a portable workstation designed for office work or school use. The “Home Office” provides a powered desktop workspace to be used on a flat surface, such as a table, desk, bed, floor, or the user’s lap. It is constructed of a medium density fiberboard (MDF) core with an outer surface or polyurethane plastic. It measures 26” long by 16” wide by 3.5” thick in its closed position and hinges open to create a flat workspace with a vertical backdrop. The backdrop is fabricated as a dry erase board with plastic container mounted in the corner to hold markers or other supplies and an LED light strip around the edge. The flat desk portion is large enough to hold a laptop computer or provide a writing area. This area also includes three plastic compartments for organizing writing pads, files, pens, and other office supplies. The “home Office” contains two AC outlets and two USB charging outlets, powered by a 10’ external AC cord. |
| Reason: N/A |
| Ruling Date: Jan. 7, 2022 |
N323412: The tariff classification of an input mixer and substrate heat exchanger from Austria
| HTS: 1) 8479.82.0040, 4.2%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines." Free. 2) 8419.89.9585, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.” |
| Items: 1) A twin-shaft mixer which is used in the conditioning of the input (biowaste). It has an electric propulsion system with dimensions of 4.8 meters in length, 1.5 meters in width and 1.5 meters in height. It has a storage volume of 3.6 m3. The Input Mixer is a module used in a biogas plant. The input mixer is imported disassembled in one shipment for transport purposes. 2) A substrate heat exchanger consists of a pipe containing substrate that is surrounded by a second pipe filled with hot water. The hot water raises the temperature of the substrate to 55 degrees Celsius. The substrate moves through the substrate heat exchanger, which connects the input mixer unit to the digester within a Biogas plant. |
| Reason: The function of the substrate heat exchanger is not to cool one fluid while heating a second, but to raise the temperature of an unheated substrate mixture before it enters the digester. |
| Ruling Date: Jan. 11, 2022 |
N323364: The tariff classification of “FINASTAT 163” from India
| HTS: 3402.12.5000, 4%, "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Organic surface-active agents, whether or not put up for retail sale: Cationic: Other." Though in effect on the date of this ruling, subheading 3402.12.5000 is defunct as of the 2022 Basic Edition of the HTS, and was replaced by new subheading 3402.41.9000, effective Jan. 27 (see 2201210055). |
| Items: An internal antistatic agent used in films, injection molding, and sheet extrusion. “FINASTAT 163” is also used as a processing aid and antifouling agent in some manufacturing processes. The CAS number as 71786-60-2 and the substance name as Ethanol, 2,2'-iminobis-, N-C12-18-alkyl derivs. CBP Laboratory determined that “FINASTAT 163” is a cationic surface-active agent. |
| Reason: N/A |
| Ruling Date: Jan. 11, 2022 |
N323303: The tariff classification of footwear from China
| HTS: 6402.99.3145, 6402.99.3165, 6402.99.3177, 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 such as those mentioned in note 4(a) to this chapter) 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 men/women/other: other." |
| Items: 1) A closed toe/closed heel, below-the-ankle, lace-up sneaker. It will be imported in men’s, women’s, and youth sizes. You state the external surface area of the upper (esau) is made up of over 90 percent polyurethane (PU). The inner sole is made of EVA and has a nylon mesh lining. The outer sole is composed of rubber or plastics and there is no foxing band. 2) A closed toe/closed heel, below-the-ankle, lace-up sneaker. It will be imported in men’s, women’s, and youth sizes. The esau consists of smooth PU rubber/plastics and rubber/plastics glitter. The outer sole is composed of rubber or plastics. There is no foxing band. |
| Reason: N/A |
| Ruling Date: Jan. 11, 2022 |
N323270: The tariff classification of multilayer wood flooring products imported from Malaysia
| HTS: 1) 4412.94.3105, 3.2%, "Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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: Wood flooring." 8%. (2) 4418.75.7000, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other." 5%. (3) 4418.75.4000, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Having a face ply more than 6 mm in thickness." |
| Items: Three multilayer wood flooring products. The three products are all similar in construction. Each consists of three layers: a face ply, a core of lumber fingers or blocks, and a back ply. The grain of the core is oriented at a 90-degree angle to the face and back piles. Each product has a face ply of oak wood, a 2mm-thick back ply of spruce (Picea spp.), and a core of either rubberwood (Hevea spp.) or spruce. 1) has a face ply measuring 3.2mm in thickness, and a core measuring 8.25mm thick, if spruce, or 10.9mm thick, if rubberwood. 2) has a face ply measuring 4.2mm in thickness, and a core measuring 8.25mm thick, if spruce, or 10.9mm thick, if rubberwood. 3) has a face ply measuring 6.2mm in thickness, and a core measuring 11mm thick, if spruce, or 14.6mm thick, if rubberwood. |
| Reason: N/A |
| Ruling Date: Jan. 11, 2022 |
N323261: The tariff classification of Zoledronic Acid Injection in dosage form, from India
| HTS: 3004.90.9290, 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: Other.” |
| Item: Zoledronic Acid Injection, imported in 4 mg/5 ml single dose vials, belonging to a class of drugs known as bisphosphonates. It is indicated for the treatment of hypercalcemia of malignancy, patients with multiple myeloma and documented bone metastases from solid tumors, in conjunction with antineoplastic therapy. |
| Reason: N/A |
| Ruling Date: Jan. 11, 2022 |