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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N327635: The tariff classification of an extension board from China
| HTS: 8537.10.9170, 9903.88.03, 2.7% + 25%, “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: An Input/Output Extension Board (I/O Board), Model VMS-ALM-IO-16, which is described as having 16 alarm inputs and 16 relayed outputs. The I/O Board provides an electrical connection to 16 auxiliary devices, which you refer to as switches, similar to LEDs or sirens, and 16 alarm devices, such as panic buttons, smoke detectors, or temperature sensors. On the side of the I/O Board is an RJ45 socket for remote powering/network connection as well as a USB port for local control and power. In use, the I/O Board serves as a peripheral unit to a Command Recording Server and/or network video recording system where multiple devices are connected, and multiple devices are electrically controlled. |
| Reason: As the I/O Board is a machine that consists of two or more apparatus of heading 8536, where its principal function is to electrically connect and/or electrically control output devices, it is more specifically provided for there than in heading 8522. |
| Ruling Date: Aug. 29, 2022 |
N327662: The tariff classification of cat scratching post components from Turkey
| HTS: 4421.99.9880, 3.3%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: Beech wood pieces that will ultimately be packaged in various configurations with additional pieces for assembly by the ultimate purchasers into “Scratchy” cat scratching posts. At time of importation, the pieces are loose and will be packaged for retail sale by the importer in the United States. |
| Reason: Though some of the posts may also be imported in versions that are wrapped with 100% cotton rope, in these versions, which are considered to be composite articles, the essential character of the parts is imparted by the wooden portion. |
| Ruling Date: Aug. 29, 2022 |
N327633: The tariff classification of a steel lintel hanger from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%,"Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: A Stainless Lintel Hanger made of stainless-steel wire formed in a wide diamond shape and a spring loop at the base. The ends are capped with polyvinyl chloride. When pressure is applied to both sides of the diamond shaped wire the ends open, and the product can “grab” the head jamb or header of a door frame. When pressure is released the tension of the wire holds the item in place which allows items, such as clothes hangers, to be hung from the spring loop. This base metal article mounts to a household door and is used hang items such as clothes on a hanger. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2022 |
N325771: The tariff classification of a women’s cardigan style garment from China
| HTS: 6110.20.2079, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls: Other." |
| Item: A women’s knit cardigan style garment constructed from a base knit mesh fabric of 100 percent nylon and embroidery throughout of 100 percent cotton. The cardigan style garment features a round neckline, a full front opening without a means of closure, short, scalloped sleeves and a straight scalloped bottom that reaches to the waist all the way around. The overall fiber content of the sample is 73.4 percent cotton and 26.6 percent nylon. |
| Reason: N/A |
| Ruling Date: Aug. 26, 2022 |
N320730: The tariff classification of cellular polyurethane coated fabrics from Mexico
| HTS: 3921.13.1500, 6.5%, "Other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of polyurethane: combined with textile materials: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other." |
| Item: Polyester/cotton fabrics coated on one side with bio-polyurethane. The two fabrics are composed of plain-woven fabric and weft knit fabric, respectively, with no brushing or raised fibers. The are coated on one side with cellular polyurethane. The plastic layer comprises less than 70 percent of the total fabric weight for each. |
| Reason: Heading 5311 provides for woven fabrics of other vegetable textile fibers The CBP laboratory determined that the textile component of the samples are composed of polyester/cotton and polyester/cotton/rayon, respectively. Heading 5907 provides for textile fabrics otherwise impregnated, coated or covered. Due to the coatings being of a plastic nature, they cannot be classified under 5907. Heading 5903 does provide for textile fabrics impregnated, coated, covered or laminated with plastics. In this case, the plastic coating is cellular in nature, the fabric portions of each product are dyed a single uniform color and contain fibers that have not been subject to brushing or napping. The lack of these additional elements renders the textile layer as providing mere reinforcement, thereby precluding the product from being classified in Section XI as a coated textile. |
| Ruling Date: Aug. 25, 2022 |
N327368: The tariff classification, marking and country of origin of electric scooters
| HTS: 8711.60.0090, free, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other”. The rate of duty will be Free. |
| Origin: Vietnam |
| Item: Electric scooters ultimately assembled in China, with the chassis/frame made in Vietnam. A hang tag will be prominently and securely affixed to the scooter that states "Frame Made in Vietnam: origin of other components as marked." |
| Reason: The chassis/frame, which in this case is a product of Vietnam, is the part of the scooter that imparts its “essence”. Based on the information provided, the culmination of production processes performed in China to the Vietnamese frame does not substantially transform the frame. The electric scooter is a product of Vietnam, and it should be marked as such. The country of origin marking “Frame Made in Vietnam: origin of other components as marked” is not acceptable. |
| Ruling Date: Aug. 25, 2022 |
N327373: The tariff classification of orange and lemon peels from Spain
| HTS: Orange peels - 0814.00.1000, free, "Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried, or provisionally preserved in brine, in sulfur water or in other preservative solutions: Orange or citron." Lemon peels - 0814.00.8000, 1.6¢/kg, "Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried, or provisionally preserved in brine, in sulfur water or in other preservative solutions: Other." |
| Item: Frozen orange and lemon skins of clean, fresh, sound, and matured oranges and lemons, empty inside, without pulp, peel, or seeds at the time of importation. The tops are removed, the insides are extracted, the skins are washed in chlorinated water and frozen. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2022 |
N327379: The country of origin of an Automotive Display Panel
| Origin: Malaysia |
| Item: Automotive Display Panels (Auto-Display), which are an interface used in vehicles. Each Auto-Display panel is comprised of a Printed Circuit Board Assembly (PCBA), a BLU-subassembly, a glass panel subassembly, and a deco-class A plastics. The manufacturing process begins in Malaysia where the PCBA is manufactured via Surface Mount Technology (SMT). The BLU-Subassembly, which is the backlight unit, is manufactured in China or Japan. Next, the glass panel subassembly is manufactured in China and described as the LCD glass sandwich used for the unit’s display. Lastly, the deco-class A plastics are sourced from China, Mexico, or any Southeast Asian countries. Then, the PCBA, BLU-subassembly, glass panel subassembly, and the deco-class A plastics are imported to the company’s facility in Japan for final assembly. |
| Reason: The PCBA subassembly manufactured in Malaysia, is the essential functional component of the finished article. The complex manufacturing process performed in Malaysia renders the end-use predetermined. Though the assembly process performed in Japan adds significant functionality, it does not substantially transform the PCBA into a new and different article of commerce with a name, character, and use distinct from the exported good. |
| Ruling Date: Aug. 25, 2022 |
N327545: The tariff classification of partially worked bones from Vietnam
| HTS: 9601.90.6000, free, "Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): other: of bone, horn, hoof, whalebone, quill or any combination thereof.” |
| Item: Partially worked cow bones. The bones are cut to two specific sizes and then once imported, they will be further worked with notches being added to create a saddle and a nut for guitars. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2022 |
N327615: The tariff classification of an aluminum laminated steel sheet from South Korea
| HTS: Minimum yield point of 275 MPa or more - 7210.49.0045, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Of high-strength steel: Other." |
| HTS: Minimum yield point less than 275 MPa - 7210.49.0091, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Items: Multi-layered material consisting of a .5 mm PVDF (plastic) coated aluminum alloyed sheet which is laminated via adhesive to a 1.0 mm tri-alloy coated steel backplate. The steel component known as POSMAC is comprised of a nonalloy steel substrate which is hot-dipped with a zinc, magnesium, aluminum coating and then subsequently chromate coated. The product has a yield point ranging from 170 to 400 MPa and a tensile strength ranging from 270 to 450 MPa. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2022 |