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.
N326849: The tariff classification of wood sweat scrapers from China
| HTS: 4417.00.8090, 9903.88.03, 5.1% + 25%, "Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other." |
| Item: Wooden sweat scrapers for horses, constructed either of beech wood or bamboo. The thin scraper edge is dragged across a horse’s wet hair to effectively squeeze excess water from the hair and direct it away from the horse’s body, allowing for a shorter drying time. Merriam-Webster defines a tool as “a handheld device that aids in accomplishing a task.” |
| Reason: N/A |
| Ruling Date: July 22, 2022 |
N326857: The tariff classification of a cast iron drain base from China
| HTS: 7324.90.0000, 9903.88.03, free + 25%, "Sanitary ware and parts thereof, of iron or steel: Other, including parts." |
| Item: A 2" Caulk Body cast iron drain base. The drain base is 2 inches in diameter and made from ductile cast iron. After casting the drain is machined and painted black. It is designed to be used for bathroom shower drainage connecting the shower to the wastewater plumbing line. |
| Reason: N/A |
| Ruling Date: July 22, 2022 |
N326863: The tariff classification of footwear from Vietnam
| HTS: (1) 6402.99.9005, 20%, "Other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: Tennis shoes, basketball shoes, gym shoes, training shoes and the like." |
| (2) 6403.99.6040, 8.5%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths, and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other." |
| (3) 6404.11.9020, 20%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. |
| Items: (1) A man’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is 79 percent polyurethane, 8 percent polyamide rubber/plastics materials with a remaining balance of textile mesh components. The upper of this style has an athletic appearance which includes a functional lace closure that utilizes six eyelets on both sides of the tongue. It is designed with a textile mesh tongue, cushioned heel, and a textile pull tab at the back. The rubber/plastic outer sole unit is thick and has traction. The shoe is said to not have a foxing or foxing-like band. (2) A man’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is predominantly cow leather with the balance consisting of rubber/plastic. The upper of this style includes a functional lace closure that utilizes five eyelets on both sides of the tongue. The rubber/plastic outer sole unit is thick and has traction. The shoe is said to not have a foxing or foxing-like band. (3) A man’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is 68 polyester materials with the balance of rubber/plastic components. The rubber/plastic outer sole unit is thick and has traction. The shoe is said to not have a foxing or foxing-like band. |
| Reason: N/A |
| Ruling Date: July 22, 2022 |
N326955: The tariff classification of a transistor module from China
| HTS: 8541.29.0095, 9903.88.01, free + 25%, "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Transistors, other than photosensitive transistors: Other: Other: Other." |
| Item: A transistor module, consisting of either six or four metal-oxide-semiconductor field-effect transistor switches. The transistor switches are in either a “six-pack” or “four-pack” formation, with sets of switches in parallel with each other, and each set consisting of two switches. |
| Reason: The item does not have a rectification function nor does it control the speed, direction, or torque of an electric motor through the conversion or rectification of electricity. It does not amplify or alter current. |
| Ruling Date: July 22, 2022 |
N326992: The tariff classification of a cleaning and scouring sponge set from China
| HTS: 6307.90.9891, 9903.88.15, &% + 7.5%, "Other made up articles, including dress patterns: Other: Other: Other…Other: Other." |
| Item: Three fabric covered polyurethane foam sponges used for general cleaning purposes. Side “A” of each sponge is covered with a soft, printed, 86 percent polyester and 14 percent polyamide microfiber loop pile knit fabric. Side “B” is covered with an 87 percent polyester and 13 percent polyamide woven fabric. Some of the yarns on side “B” are twisted with a 1-millimeter-wide plastic strip before weaving into a fabric to create a coarse textured surface. An adhesive is applied to the back of the side “B” fabric and a 100 percent polyester knit fabric is placed between the outer fabric layer and the sponge. The sponges are washable and reusable. |
| Reason: N/A |
| Ruling Date: July 22, 2022 |
N327018: The tariff classification of connector parts and foam insulation made from plastic.
| HTS: 3926.90.9985, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Items: Connector parts and insulation used to assemble a concrete-formed masonry unit. There are two types of connectors, an end connector and a handle connector. They also hold the polystyrene foam insulation insert in place until concrete is poured into the open area. Two end connectors and one handle connector are used per each eight-inch by twelve-inch by sixteen-inch masonry unit. The handle connector’s center curves are used as a steel reinforcing bar hangar for the required reinforcing in the masonry wall. The handle connectors are used at the top of masonry units as the handhold to grab and allow placement of the units into the wall. You indicate the connectors are made from a glass-reinforced Lexan (or equivalent) polycarbonate plastic material. |
| Reason: The two connectors and insulation are considered articles of plastic and are not more specifically provided for elsewhere. |
| Ruling Date: July 22, 2022 |
N327048: The tariff classification of two nonwoven fabrics from China
| HTS: 5603.92.0070; 9903.88.03, free + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m2 but not more than 70 g/m2: Nonwoven articles, ready for use and packaged for industrial, institutional or retail sale, whether or not separated, perforated or impregnated, not elsewhere specified or included.” |
| Items: Nonwoven fabrics composed of 50 percent pulp and 50 percent polyester staple fibers. The pulp is ground and spread onto the polyester, the two layers are then spunlaced together, dried, and sterilized. The fabric is then rolled, cut, and folded into small pieces. The fabrics weigh 60 g/m2 and will be imported as rectangles. The nonwoven fabrics are packaged for sale directly to consumers and will be used in hospital settings as tray liners to absorb condensation created during sterilization. |
| Reason: Based on the description of the manufacturing process, the tray liners are not made in a way that is consistent with the manufacture of paper. |
| Ruling Date: July 22, 2022 |
N327106: The classification of a stainless-steel valve from Taiwan
| HTS: 8481.80.3070 5.6%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of iron or steel: Of steel: Ball type." |
| Item: A ½ inch valve of stainless steel and consisting of a ball, a handle, a valve body, a stem, and seat. The valve is designed to be installed in a waste dialysis outlet box. In use, the handle is manually turned and this in turn rotates the ball, controlling the flow of wastewater released through a drainage pipeline. The pressure rating of the valve is less than 850 kPas. |
| Reason: N/A |
| Ruling Date: July 22, 2022 |
N326746: The country of origin of Sea Urchin Roe Skeins
| Country of Origin: China, Mexico or Russia, depending on catch location |
| Item: The sex organ of the sea urchin referred to as the gonads or corals. Five strips of Uni (also known as Sea Urchin Roe) reside within the structure of an urchin, and range in color from rich gold to light yellow. They bear a resemblance to tongue in shape and outer texture with a creamy consistency. |
| Reason: The article is not substantially transformed due to the processing in Japan. |
| Ruling Date: July 21, 2022 |
N326767: The tariff classification of a drink concentrate from New Zealand
| HTS: 2106.90.9973, 6.4%, "Food preparations not elsewhere specified or included...other...other...preparations for the manufacture of beverages...other." |
| Item: A cloudy, tan to brownish liquid, having a similar appearance to an apple cider. The product is described as an immunity booster and drink concentrate, intended to be blended with hot or sparkling water on ice. The product is said to contain filtered water, apple concentrate, manuka honey, Gisborne lemon juice, ginger extract, lemon concentrate and turmeric. |
| Reason: N/A |
| Ruling Date: July 21, 2022 |