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:
Sign up for a free preview to unlock the rest of this article
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.
N326133: The tariff classification of a food supplement from Taiwan
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other." |
| Item: A light brown granulated powder that is said to contain approximately 75 percent Flavoring Agent and 25 percent Mitochondria Main Complex and Absorption Promotion Complex. The powder is said to contain substances with nutritive value and is marketed as a preparation for human consumption that provides general health and well-being benefits. It is not intended to treat or prevent any specific diseases. |
| Reason: N/A |
| Ruling Date: June 9, 2022 |
N326194: The tariff classification of two framed glass mirrors from China
| HTS: (1) 7009.92.1090, 9903.88.03, 7.8% + 25%, “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed, not over 929 cm2 in reflecting area…Other”. |
| (2) 7009.92.5095, 9903.88.03, 6.5% + 25%, “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm2 in reflecting area…Other: Other” |
| Items: Two framed glass mirrors. (1) consists of a round glass mirror framed with a plastic scroll designed frame. The glass mirror measures approximately 12 inches in height by 12 inches. The total reflecting surface is not over 929 cm2. The glass mirror is designed to be hung on the wall. (2) consists of a glass mirror with a plastic arch-shaped cathedral frame. The glass mirror measures approximately 20 inches in height by 20 inches. The total reflecting surface is over 929 cm2. The central portion of the mirror consists of unetched mirror glass which the consumer can use to see his or her reflection. The glass mirror is designed to be hung on the wall. |
| Reason: Each item is a composite good whose essential character is not clearly imparted by either the plastic frame or the glass mirror. GRI (3)(c), HTSUS provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, heading 7009, the provision applicable to the glass mirror, appears last in the HTSUS. |
| Ruling Date: June 9, 2022 |
N326345: The tariff classification of plastic trash bins from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: Plastic trash cans made of silicone plastic. The trash receptacles are square, green and contain an open top. Each bin has perforated holes at the bottom of the can. |
| Reason: N/A |
| Ruling Date: June 9, 2022 |
N326453: The tariff classification of a plastic bucket from China
| HTS: 3924.90.5650, 9903.88.15, 3.4%, + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: A 32-ounce plastic bucket used to hold and serve a beverage. The article will be sold to consumers at entertainment venues such as festivals and concerts. The white plastic bucket has an open top and a flat bottom and is cylindrical. A white plastic carry strap is attached to each side of the bucket. It measures approximately 4.5 inches wide by 5 inches high. The article features an image of a black bat on a red background. |
| Reason: N/A |
| Ruling Date: June 9, 2022 |
N326044: The tariff classification and country of origin of black garlic seasoning from Spain
| HTS: 2005.99.9700, 11.2%, "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 . . . other vegetables and mixtures of vegetables . . . other . . . other." |
| Country of Origin: Spain |
| Items: “Black Garlic Seasoning,” containing approximately 98 percent dried ground black garlic and 2 percent rice hull. The rice hull is said to function as an anticaking agent. The fresh garlic bulbs with skins on will be imported from Spain. In South Africa, the manufacturing process is said to commence with garlic bulbs being stacked in the fermenter for 14 days at a temperature of 60 to 70 degrees Celsius. Upon completion of this stage, the bulbs are cooled at an ambient temperature for 1 day prior to being subjected to additional toasting in a heat exchanger oven at a temperature of 70 to 80 degrees Celsius for 1 to 2 days. Next, the bulbs are peeled and placed into cold storage at a temperature between 0 and 10 degrees Celsius for 1 to 2 days, subsequent to mixing in the rice hull, grinding, sieving and packaging in glass bottles. The product will be imported for retail sale and will be sold at grocery stores. |
| Reason: With the exception of coffee, CBP has consistently held that roasting and processing similar to roasting is not a substantial transformation. The bulbs are not substantially transformed as a result of the processing in South Africa. |
| Ruling Date: June 8, 2022 |
N326074: The tariff classification of wood decking boards from Serbia
| HTS: 4407.99.0295, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Other: Other nonconiferous." |
| Items: Wood decking boards constructed of solid Black Locust, a nonconiferous wood. The rectangular decking boards are sawn lengthwise along the grain of the wood. Each board measures approximately 1” in thickness, 5.5” in width and 4’ to 12’ in length. You indicated in our email correspondence dated June 2, 2022, that the boards are surfaced on all four sides and eased on all four edges. |
| Reason: N/A |
| Ruling Date: June 8, 2022 |
N326135: The tariff classification of a food supplement from Taiwan
| HTS: 2106.90.9998,6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other." |
| Items: A beige granulated powder containing approximately 80 percent Mitochondria Main Complex and 20 percent Flavoring Agent (Quinoa Flour, Barley Seedlings, Matcha Powder, Black Sesame, Wheat Germ and Sucralose). The Peptide is marketed as a preparation for human consumption that provides general health and well-being benefits. Peptide is not intended to treat or prevent any specific diseases. |
| Reason: N/A |
| Ruling Date: June 8, 2022 |
N326177: The tariff classification of cellular polystyrene sheets from Canada
| HTS: 3921.11.0000, 5.3%, "Plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene." |
| Item: A rigid thermal insulation board composed of high-density extruded cellular polystyrene. The board dimensions are 8 ft. by 2 ft. It is sold in thicknesses from 1 inch to 3.5 inches. This product is used as insulation for SOPREMA foundation systems under slabs, civil engineering applications, and protected-membrane roofing systems. |
| Reason: N/A |
| Ruling Date: June 8, 2022 |
N326279: The tariff classification of a plastic tube assembly from China
| HTS: 3917.33.0000, 9903.88.03, 3.1% + 25%, "Tubes, pipes and hoses and fittings therefor, (for example, joints, elbow, flanges), of plastics: other tubes, pipes, and hoses: other, not reinforced or otherwise combined with other materials, with fittings." |
| Item: A BiPAP disposable single use circuit that is designed to be used exclusively with the BiPAP Vision device. The circuit consists of one length of plastic tubing measuring approximately 6 feet long and 22-millimeter diameter providing the pathway between ventilator and patient interface. It also includes a proximal pressure sampling line exhalation device for connection to the patient interface, a hose clip, and a tubing hanger. |
| Reason: Since the primary intent is use in an acute care setting, it has not been established that this product was specially designed for those with a permanent or chronic incapacity, as opposed to an acute disability or condition. Therefore, secondary classification in 9817.00.96 under the Nairobi Protocol does not apply. |
| Ruling Date: June 8, 2022 |
N326142: The tariff classification and country of origin of Fesoterodine Fumarate Extended-Release Tablets in dosage form
| HTS: 3004.90.9291, 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.” |
| Country of Origin: Malta |
| Item: Fesoterodine Fumarate, imported in 4 mg and 8 mg extended-release tablets, is an antimuscarinic drug. It is indicated for the treatment of overactive bladder (OAB) in adults with symptoms of urge urinary incontinence, urgency, and frequency. |
| Reason: The mixing of the active ingredient Fesoterodine Fumarate (made in Malta) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: June 7, 2022 |