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.
N323837: The country of origin marking of ceramic tiles
| Marking: The proposed markings of “Made in Turkiye” or “Made in Türkiye,” as described above, are not conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. |
| Item: Ceramic tile from Turkey proposed to be marked "Made in Turkiye” or “Made in Türkiye." |
| Reason: The markings do not indicate to the ultimate purchaser in the United States the English name of the country of origin, and are not acceptable country of origin markings for the imported ceramic tile. |
| Ruling Date: Feb. 9, 2022 |
N323835: The tariff classification of blanket throws from China
| HTS: (1) 6301.40.0020, 9903.88.16, 8.5%, "Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” (2) 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. |
| Item: (1) A plush blanket which you state is made from 100 percent polyester knit pile fabric. The fabric is printed in two different patterns depicting dogs. The rectangular shaped blanket has hemmed edges and measures 50 x 60 inches. The blanket is marketed under the CVS line of home furnishings. (2) A knit fleece pet throw which you state is made from 100 percent polyester brushed knit fabric. The fabric is printed in five different patterns depicting dogs, paw prints and/or bones. The throw has rounded corners. All of the edges are finished with a blanket stitch. The throw measures 50 x 60 inches. The throw is marketed under the CVS line of pet products for use by pets. |
| Reason: N/A |
| Ruling Date: Feb. 9, 2022 |
N323679: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of food preparations from Canada
| HTS: Heading 2008, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included," with the specific subheading determined by the type of fruit (2008.80.8000, 2008.99.2120, 2008.70.2040, and 2008.20.0010 for strawberries, raspberries, peaches or pineapples, respectively). |
| USMCA: The preparations made from strawberries qualifies for USMCA treatment, but the other three preparations do not. |
| Item: Four food preparations that will be used mainly as ingredients for yogurt and desserts. They are said to have a puree-like consistency with fruit pieces, with the four different preparations including strawberries, raspberries, peaches and pineapples, respectively. The images provided depict small chunks of the characteristic fruit in a semi-viscous liquid. The ingredients will be imported from various countries. Manufacturing operations will occur in Canada. The food preparations will be subjected to a pasteurization process and are said to be comprised of a combination of ingredients including, but not limited to cold water, hot water, fruit juice, cane sugar, pectin, locust bean gum, calcium lactate, sodium lactate, IQF fruit, fruit puree, and/or fruit pulp. Subsequent to pasteurization, the food preparations will be aseptically packaged and imported in a refrigerated condition in bulk |
| Reason: The applicable rule of origin for goods classified under subheading 2008.80.8000, 2008.99.2120, 2008.70.2040, and 2008.20.0010, HTSUS, is in GN 11(o)/20.3, HTSUS, which provides “a change to subheadings 2008.19 through 2008.99 from any other chapter.” Three of the preparations contain non-originating ingredients classified in Chapter 20; specifically, aseptic raspberry puree seedless, aseptic peach puree, and aseptic pineapple. Therefore, these products do not meet the tariff shift rule and are not eligible for preferential tariff treatment under the USMCA. For the preparation with strawberries, the non-originating ingredients are all classified in a Chapter other than Chapter 20, the tariff shift rule is met. Accordingly, that product is eligible for preferential tariff treatment under the USMCA. |
| Ruling Date: Feb. 9, 2022 |
N324187: The tariff classification of plastic utensils 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: Plastic eating utensils are white and consist of a fork, spoon, and knife. The items are composed of Polylactic acid (PLA) plastic, a saturated polyester derived from cornstarch that is compostable and biodegradable. The PLA is mixed with a talc mineral filler. The polymer has been transformed into a finished product of a fork, spoon, and knife. There are 24 pieces of utensils packaged together for retail sale, containing 8 forks, 8 spoons, and 8 knives. |
| Reason: N/A |
| Ruling Date: Feb. 10, 2022 |
N324138: Classification of an outdoor plastic wicker patio set made in China
| HTS: 9403.89.6015, 9903.88.03, Free + 25%, "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” |
| Item: An outdoor patio set consisting of two swivel glider chairs, one sofa and one table. All of the items are made of aluminum frames covered in woven plastic plating material (wicker). The chairs and glider feature fabric-covered foam seat and back cushions. |
| Reason: The competing headings for the set are 9401 (seats) versus 9403 (other furniture). Although the seats account for approximately 85% of the set’s value, the essential character of table and chair sets is usually imparted by the table. Given this conflict, the set will be classified in accordance with GRI 3(c), last in tariff. |
| Ruling Date: Feb. 10, 2022 |
N324063: The tariff classification, Section 301 measures, and United States-Mexico-Canada Agreement (USMCA) eligibility of a vanadium flow battery
| HTS: 8507.80.8200, 3.4%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other storage batteries: Other.” |
| Origin: Canada |
| Marking: Canada |
| USMCA: Does not qualify for USMCA treatment. |
| Item: A rechargeable vanadium battery pack with a nominal voltage of 850 VDC and a capacity of 220 kWh. Each pack is composed of six battery modules assembled inside a custom 20-foot container. Within each battery module are two battery stacks, electrolyte storage tanks, and pumps. The production process begins in China where a custom 20-foot container is fabricated. The container holds six battery modules, each with a lower and upper enclosure. All components used to produce the subassembly are sourced from China. The Chinese subassembly is exported to Canada for final assembly. In Canada, a battery stack is assembled using parts sourced from Canada, Germany, China, and the United States. Also in Canada, is assembled using parts sourced from the United States, China, Austria, Germany, Ireland, and Japan. A frame, membrane, connector housing, isolators, end plates, and O-rings, are assembled to form a reference cell with four fluid connection interfaces plus one electrical interface. The manufacturing operations include crimping connectors, soldering wires, torquing bolts, and testing. Hoses and clamps connect the reference cell to the battery stack. The final assembly involves the installation of the battery stack and reference cell into the Chinese subassembly. |
| Reason: While the Canadian battery stack cannot function solely on its own and requires the pumps, electrolyte, etc., to store and supply electricity, the battery stack provides the essence of the flow battery. All the foreign components satisfy the tariff shift rules set forth in 19 C.F.R. § 102.20 for marking purposes. The applicable rule of origin for USMCA is in GN 11(o)/85.18(A), which provides “a change to subheading 8507.80 from any other heading, except from tariff items 8548.10.05 or 8548.10.15.” Of the non-originating components, the Chinese subassembly is classified under subheading 8507.90, HTSUS, and does not undergo the requisite tariff shift. |
| Ruling Date: Feb. 10, 2022 |
N324046: The tariff classification of jigsaw puzzles from Russia
| HTS: 9503.00.0090, Free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Item: Jigsaw puzzles consisting of multiple pieces (ranging in size from 30 to 1100 pieces) of different shapes in a cardboard box with a photo of the printed puzzle art. Also in the box is a small velvet drawstring pouch containing a single puzzle piece. If a buyer collects all 10 pouches within a single puzzle collection, and makes a mini puzzle of those pieces, the company will send them a special puzzle for that collection free of charge. |
| Reason: N/A |
| Ruling Date: Feb. 10, 2022 |
N324042: The tariff classification of a math tool set from China
| HTS: 9017.20.8080, 9903.88.03, 4.6% + 25%, “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other drawing, marking-out or mathematical calculating instruments: Other: Other.” |
| Item: A math tool set that includes a plastic compass with a small wooden pencil and a plastic protractor. The math tools are packaged as a set for sale and marketed as school supplies for children. |
| Reason: The good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character is imparted by the drawing instruments. |
| Ruling Date: Feb. 10, 2022 |
N323892: The tariff classification of a plastic carton opener and a plastic bottle opener from Denmark
| HTS: 3924.10.4000, 3.4%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: Items designed to assist the elderly to facilitate opening cartons and lid caps. The products will be distributed through social service organizations, such as Meals on Wheels. The Tip Top Opener is white and made of Acrylonitrile Butadiene Styrene (ABS) plastic. The carton opener has a handle with a curved hook at the end. It features a round aperture to facilitate hanging. The MultiGrip bottle opener is white and round and made of Polystyrene (PS) plastic material. To unscrew a bottle cap, the opener is placed over the cap, then pushed down and turned. |
| Reason: N/A |
| Ruling Date: Feb. 10, 2022 |
N317710: The Classification of a Fiberglass Filter Bag assembled in Canada; Country of Origin; Marking; Section 301 trade remedy; 9903.88.03, HTSUS
| HTS: 7019.90.5040, 4.3%, "Glass fibers (including glass wool) and articles thereof…Other: Other." If the glass fiber is sourced from China, secondary subheading 9903.88.03, 25%. |
| Origin: The country where the glass fiber material is sourced, either China or the U.S. |
| Marking: The country where the glass fiber material is sourced, either China or the U.S. There is no requirement to mark the bags if the glass fiber material is from the U.S. |
| Item: A two-part laminated roll consisting of a polytetrafluoroethylene (PTFE) membrane that is laminated to a woven fiberglass material consisting of woven glass fibers and a PTFE coating. The woven fiberglass material will be used to make bags for industrial machinery. A metal ring is sewn into the top of the Fiberglass Filter Bag. The Fiberglass Filter Bag is utilized to reduce or stop pollutants produced in industrial processes from going into the air. The woven fiberglass fabric is imported in rolls from China or the U.S. into Canada and undergoes a manufacturing process to make it into bags. |
| Reason: The glass fiber material component, that does not undergo an applicable tariff shift requirement, imparts the Fiberglass Filter Bag with its essential character. |
| Ruling Date: Feb. 10, 2022 |