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.
N330385: The tariff classification of a vulcanized rubber mat from Canada
| HTS: 4016.91.0000, 2.7%, "Articles of vulcanized rubber other than hard rubber: floor coverings and mats." |
| Item: A mat composed of compact vulcanized recycled rubber. It has a pebble top surface and a grooved bottom. The mat has an interlocking design and measures 1 ft. by 6 ft. During manufacture, the rubber is pressed into a standard square shape. The mat then undergoes laser cutting to add the interlocking design. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |
N330440: The tariff classification of stainless steel bath access bars from China
| HTS: 7324.90.0000, 9903.88.03, free + 25%, " Sanitary ware and parts thereof, of iron or steel: Other, including parts." |
| Items: Bath access bars made of a white lacquered stainless steel tube frame that mounts to the side of a bathtub with a padded fixing system that adjusts to fit a bathtub wall. These bath access bars can be used in bathtubs around the house and are medical devices designed for people who have difficulty getting in and out of the bathtub, or who are at risk of falling. They will be sold online through Amazon, and to home healthcare dealers/providers, nursing homes, rehab and therapy clinics, and through the importer's website. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |
N330529: The tariff classification of liquid hand soaps from China
| HTS: 3401.30.5000, 9903.88.03, free + 25%, "Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other." |
| Items: Hand soaps, packaged in festive pump bottles for various seasons and holidays.The bottles are made from PET plastic and include polypropylene pumps with metal springs. The bottles may be in the shape of pumpkins, skulls, maple leaves, trees, Christmas characters, or they may have festive designs to evoke the season/holiday. The bottles dispense hand-cleaning solution, employing a manual pump. The hand soap ingredients include water, sodium laureth sulfate, cocamidopropyl betaine, sodium chloride, cocamide mea, acrylic acid/acylamidomethyl propane sulfonic acid copolymer, fragrance, benzyl alcohol, phenoxyethanol, and benzoic acid. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |
N330551: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.1500, free, "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” |
| Item: Two styles of square wooden wall hanging decorations with a printed paper design in the center. The item is composed primarily of medium density fiberboard wood and is constructed to resemble a small wooden serving tray with openings in the sides for handles. The center design on the first style has a plaid border surrounding the words, “’Tis the Season to be Jolly,” below sprigs of holly leaves with berries, pinecones, and other foliage. The second style features a plaid border surrounding the words, “Merry Christmas,” above sprigs of assorted foliage and fruit. Both styles feature a triangular metal hanger protruding from the top and are sold with a nail for hanging. |
| Reason: The item is merely decorative and not intended to be used as a functional item as the fragile paper design on the center surface is nondurable and the metal hanger would prevent the item from sitting securely on a flat surface. |
| Ruling Date: Feb. 1, 2023 |
N330039: The tariff classification of footwear from Indonesia
| HTS: 6404.19.9030, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men." |
| Item: A closed-toe/closed-heel, below-the-ankle, men’s shoe. The external surface area of the upper is predominantly polyester textile material. The clunky outer sole is made of 100% rubber or plastics. The shoe is lined with 100% polyester fabric. This footwear has a foxing or foxing-like band overlapping the upper by the requisite ¼ of an inch. The footwear has a cord lace that is threaded through seven eyelets on each side of a separate tongue. The shoe’s stiff, heavy, and bulky characteristics make it unsuitable for athletic activities. The F.O.B. value is $137.79 per pair. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2023 |
N330042: The tariff classification of the LINX145 Water Pre-Treatment System from China
| HTS: 8421.21.0000; 9903.88.01; 9817.00.96, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Item: A filtering system designed to reduce the hardness and level of chemical contaminants, as well as trap suspended solids from source water. The LINX145 model is designed specifically for use with the NxStage PureFlow SL System. |
| Reason: From the information provided, the LINX Water Pre-Treatment System makes the home dialysis machine safe for use in a home setting, making it an article specially designed for the benefit of the handicapped. |
| Ruling Date: Jan. 31, 2023 |
N330098: The country of origin of Frozen Scallops
| Country of Origin: Japan |
| Item: Japanese Scallops of the Patinopecten yessoensis species are harvested in Japan and exported frozen and in pieces to China. In China the scallops are thawed, mixed with the protein binder Transglutaminase for product integrity, and formed into medallions that remain raw and uncooked. The resulting medallions composed of 99% Scallops and 1% Transglutaminase are then individually quick frozen, packed in ten pound bulk boxes, and shipped to the United States. They are intended for sale to foodservice distributors and retailers. |
| Reason: The article is not substantially transformed due to the processing performed in China. |
| Ruling Date: Jan. 31, 2023 |
N330251: The tariff classification of a multilayer particle board panel from China
| HTS: 9903.88.03, 4410.11.0010, free + 25%, "Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances: Of wood: Particle board: Unworked or not further worked than sanded." |
| Item: A 4’ x 8’ x 18mm-thick panel constructed of particle board and wood chip layers. The panel consists of 5 layers: a face and back of particle board and a core composed of three layers of non-oriented wood chips. The panel has distinct front and back layers of particle board, but there are not discernable layers within the wood chip core. In the instant panels, the product is made of wood chips that are randomly placed and not oriented in any general direction of grain. |
| Reason: As such, the core of the instant panel is not described by the term “oriented strand board.” The board is sanded and is not coated or covered with any other material. |
| Ruling Date: Jan. 31, 2023 |
N330295: The tariff classification, country of origin and marking of a drinkware lid from Mexico
| HTS: 3923.50.0000, 6.5%, "Stoppers, lids, caps and other closures, of plastics." |
| Country of Origin: Mexico |
| Item: A drinkware lid composed of polypropylene. It is in the shape of a sports cap and designed to snap on to a cup with an industry standard 402 rim or double wall tumbler. The lid has a hole for use with a straw. The lids will be imported separately from the cups and straws. |
| Reason: The tariff shift requirement for the drinkware lid at issue states, “A change to heading 3922 through 3926 from any other subheading... ." The drinkware lids meet the tariff shift because polypropylene material sourced from Taiwan is classified under heading 3902. |
| Ruling Date: Jan. 31, 2023 |
N330364: The tariff classification of a light stabilizer from China
| HTS: 3812.39.9000, 9903.88.03, 5% + 25%, “Antioxidizing preparations and other compound stabilizers for rubber or plastics: [o]ther: [o]ther: [o]ther.” |
| Item: White to light yellow crystalline powder or granules, consisting of 90% 1,3,5-triazine-2,4,6-triamine,N,N’’’-[1,2-ethane-diyl-bis[[[4,6-bis- [butyl(1,2,2,6,6-pentamethyl-4-piperidinyl) amino]-1,3,5-triazine- 2-yl]imino]-3,1-propanediyl]]- bis[N’,N’’-dibutyl-N’,N’’-bis(1,2,2,6,6-pentamethyl-4-piperidinyl)] (CAS# 106990-43-6) and 10% butanedioic acid, dimethylester, polymer with 4-hydroxy-2,2,6,6-tetramethyl-1-piperidine ethanol (CAS# 65447-77-0). The product is typically used as a hindered amine light stabilizer in the plastics industry. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2023 |