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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N324250: The tariff classification of two outdoor grills from China
| HTS: (1) 7321.11.6000, 9903.88.03, Free + 25%, “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: [c]ooking appliances and plate warmers: for gas fuel or for both gas and other fuels: other: other.” (2) 8516.60.4074, 9903.88.03, Free + 25%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: cooking stoves, ranges and ovens: other: other; of a maximum width not exceeding 70 centimeters.” |
| Items: (1) A gas grill that uses liquid propane as fuel and is designed for outdoor use in the backyard or on a patio. No gas valve knobs are present on the main control panel. The digital controller includes lighted push buttons that illuminate when the appliance power is activated. The digital grill contains multiple electric microprocessors to monitor and control every function of the grill. (2) A grill that shares the same functions and major components as grill 1, apart from being wider and adding an attached electric air oven. It is a convection oven that uses a fan to circulate the heated air created from upper and lower heating elements to cook the food. The main functions of the oven are to bake, broil, and toast. |
| Reason: Despite grill 1 being controlled by electrical components, it is the ignited propane gas which is providing the heat that ultimately cooks the food. |
| Ruling Date: March 7, 2022 |
N324253: The tariff classification of fruit spreads from Denmark
| HTS: (1)(2) 2008.80.0000, 11.9%, "fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter … not elsewhere specified or included … strawberries." (3) 2008.99.1890, 2.2%, "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 other than those of subheading 2008.19 . . . other . . . berries . . . blueberries . . . other." |
| Items: (1) “Fynbo Organic Fairtrade Fruit Spread, Strawberry,” contains approximately 50 percent organic strawberry, 39 percent organic sugar, 9 percent water, and trace amounts of pectin, organic lemon juice concentrate and tricalcium citrate. (2) “Fynbo Organic Fairtrade Fruit Spread, Strawberry Seedless,” contains approximately 50 percent organic strawberry, 39 percent organic sugar, 9 percent water, and trace amounts of pectin, organic lemon juice concentrate and tricalcium citrate. (3) “Fynbo Organic Fairtrade Fruit Spread, Blueberry,” contains approximately 50 percent organic blueberry, 38 percent organic sugar, 10 percent water, and trace amounts of organic lemon juice concentrate, pectin and tricalcium citrate. |
| Reason: N/A |
| Ruling Date: March 7, 2022 |
N324254: The tariff classification of fruit spreads from Denmark
| HTS: (1) 2007.99.2000, 3.5%, "jams, fruit jellies, marmalades…other…jams…apricot." (2)(3) 2007.99.1000, 2.2%, "jams, fruit jellies, marmalades…other…jams…strawberry." (4) 2007.99.2500, 4.5%, "jams, fruit jellies, marmalades…other…jams…cherry." |
| Items: (1) “Fynbo Classic Apricot Fruit Spread,” contais approximately 39 percent sugar, 35 percent apricot, 24 percent water, and trace amounts of citric acid, pectin, and potassium sorbate. (2) “Fynbo Classic Strawberry Fruit Spread,” contains approximately 40 percent sugar, 35 percent strawberry, 23 percent water, and trace amounts of citric acid, pectin, and potassium sorbate. (3) “Fynbo Classic Seedless Strawberry Fruit Spread,” contains approximately 40 percent sugar, 35 percent strawberry puree, 23 percent water, and trace amounts of citric acid, pectin, and potassium sorbate. (4) “Fynbo Classic Cherry Fruit Spread,” contains approximately 40 sugar, 35 percent cherry, 23 percent water, and trace amounts of citric acid, pectin, and potassium sorbate. |
| Reason: N/A |
| Ruling Date: March 7, 2022 |
N324260: The tariff classification of a base layer from China
| HTS: (1) 6109.90.1047, 9903.88.15, 32% + 7.5%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Men’s or boys’: Thermal undershirts." (2) 6107.12.0010, 9903.88.15, 14.9% + 7.5%, "Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers: Men’s. |
| Items: (1) A men’s base layer upper body garment constructed of 95% polyester, 5% spandex jersey knit fabric. The undergarment features a crew neckline, hemmed wrist openings, flatlock stitching at the seams, and a hemmed bottom. A small heat transfer of the “Reebok” logo is placed on the lower left front portion of the garment near the bottom hem. (2) A men’s base layer long underpant constructed of 95% polyester, 5% spandex jersey knit fabric. The undergarment features a gusset crotch panel, an exposed elastic waistband, flatlock stitching at the seams, and hemmed leg openings. |
| Reason: Note 14 of Section XI requires that textile garments of different headings be separately classified even if put up as a set for retail sale. |
| Ruling Date: March 7, 2022 |
N324389: The tariff classification of finished stainless steel flanges from China
| HTS: 7307.21.5000, 9903.88.03, 5.6+ + 25%, "tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: other, of stainless steel: flanges: other." |
| Items: Four types of stainless steel flanges. The items are forged flat plate ring flanges that will be used in low pressure water pipelines. |
| Reason: N/A |
| Ruling Date: March 7, 2022 |
N324403: The tariff classification of Teroson PU8599 Adhesive Sealant from Germany
| HTS: 3214.10.0020, 3.7%, "Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics: Mastics: Other." |
| Item: A direct glazing adhesive specifically designed for attaching windscreens and other glass screens to a frame of an automobile. It is a Polyurethane based adhesive that is free of PVC and solvents, which requires heating for proper application. The subject product is applied using an air driven dispenser gun to apply a bead around a frame of an automobile and attach the glass. The product is a pasty, viscous substance, which is applied in a thick bead to form a seal and adhere windshields and other glass screens to a metal frame of an automobile. |
| Reason: The safety data sheet indicates that the product is a “1-component sealant.” Heading 3214 covers mastics based on plastics. The scope of heading 3506 is restricted by the EN to heading 3506 which reads that “[t]he heading also excludes products having the character of mastics, fillings, etc., of heading 32.14.” The merchandise which falls within the scope of heading 3214, HTSUS, is excluded from heading 3506, HTSUS. |
| Ruling Date: March 7, 2022 |
N324538: The tariff classification of braking module connection interface from Mexico
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other” |
| Item: A plastic base incorporating multiple bus bars, terminals, and coil/bobbin assemblies that are part of the Integrated Braking Control (IBC) module. The function of the Control Unit is to distribute electrical current via the bus bars and electrically connect the IBC module to the vehicle’s computer. |
| Reason: The ECU, discussed in ruling N270312 consisted of a printed circuit board assembly and electronics that performed processing and control of a vehicle’s anti-lock braking system. CBP specifically noted the absence of any electrical switching or protection apparatus of heading 8536. |
| Ruling Date: March 7, 2022 |
N324606: The tariff classification of a math tool set from China. Correction to Ruling Number NY N324042 (see 2202240018)
| 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. The set 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 essential character of the set is imparted by the drawing instruments. |
| Ruling Date: March 7, 2022 |
N323798: The tariff classification of a chalk and bubble wand from China
| HTS: 9609.90.8000, 9903.88.15, Free + 7.5%, "Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks, and tailors’ chalks: other: other." |
| Item: A plastic bottle filled with bubble solution, a wand for blowing bubbles, and a stick of colored chalk, to be inserted into the cap of the bubble bottle. Inside the cap is a series of ribs that act as a grater for the chalk. Once the child grates chalk in the cap, it can be poured into the bubble bottle to color the bubble solution. |
| Reason: The item is a set comprising a bubble wand and chalk. It is CBP's opinion that none of the items impart an essential character and all equally contribute to the nature and character of the set. The entire set will be classified under the last in numerical order in the tariff. |
| Ruling Date: March 4, 2022 |
N324158: The tariff classification of APCABRY DualPak™ and APCABRY TriplePak™ from Austria
| HTS: 3004.10.5060, 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: Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: Other: Other: Other.” |
| Items: (1) A carton of 14 daily administration blister cards for morning and evening dosing each containing: Two Vonoprazan tablets, 20 mg, Two Clarithromycin tablets, USP, 500 mg, Four Amoxicillin capsules, USP, 500 mg (2) A carton of 14 daily administration blister cards for morning, mid-day, and evening dosing each containing: Two Vonoprazan tablets, 20 mg, Six Amoxicillin capsules, USP, 500 mg |
| Reason: N/A |
| Ruling Date: March 4, 2022 |