Rulings, remedies and court proceedings for customs and trade professionals

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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N330983: The tariff classification of a decorative vase from India

HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other."
Item: A singular object made of iron wire with a polished brass finish. The iron wire forms a framework that vertically supports five glass tubes of various sizes that resemble test tubes.
Reason: The iron wire provides the structural support for the glass tubes and provides an aesthetic and decorative element to the vase. As such, the vase is classified according to its base metal component.
Ruling Date: Feb. 24, 2023

N329906: The tariff classification of decorative glass smallwares from China

HTS: 7016.10.0000, 9903.88.03, 2.7% + 25%, "Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes."
Items: Small round and irregularly shaped blue colored glass pieces ade of soda lime glass and are tumbled that measure approximately 15 inches in size. The glass pieces come in various colors and are used in swimming pool walls, floors, and steps for a decorative effect.
Reason: N/A
Ruling Date: Feb. 23, 2023

N329999: The tariff classification of a dimer acid mixture (CAS # 61788-89-4) from China

HTS: 3824.99.4190, 9903.88.03, 4.6%, 25%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Other."
Item: A dimer acid mixture that it is a dicarboxylic acid prepared by dimerizing unsaturated fatty acids obtained from tall oil, usually on clay catalysts. It is yellow viscous liquid.
Reason: N/A
Ruling Date: Feb. 23, 2023

N330505: The country of origin, marking, USMCA Qualification and classification of pulleys

Country of Origin: (1), (2) Mexico
(3), (4), (5) China
USMCA Eligibility: USMCA originating
Items: Pulleys used in various applications, e.g., fan drive assemblies and pumps. The grooved pulleys, which are also referred to as sheaves, transmit rotating power received from a power driver to a driven piece of equipment. The Chinese produced castings are identified as part numbers 111403, 112360, 116895, and 112355. Cast number 111403 is imported into Mexico and finished into pulleys, part numbers (1) 111104 or (2) 455313, while cast numbers 112360, 116895, and 112355 are finished into pulleys, part numbers (3) 112042, (4) 455601, and (5) 112025.
Reason: CBP’s longstanding position on the issue of advancements in castings is that the casting process is considered complete when, after the casting solidifies and cools, surface imperfections are removed by blast cleaning, chipping, burning or combinations of these processes. 111403 is of a general geometric configuration and does not have the essential character of a finished pulley. Cast numbers 112360, 116895, and 112355 are recognizable as pulleys or pulley wheels that are intended to rotate. The machining and drilling processes completed in Mexico do not substantially transform them in Mexico into a new and different article of commerce. Since the pulleys contain non-originating materials, they are not considered goods wholly obtained or produced entirely in a USMCA. The Chinese manufactured castings, which are the non-originating material of the pulleys, meet the requisite tariff shift rule.
Ruling Date: Feb. 23, 2023

N330513: The country of origin of crankshafts

Country of Origin: Japan or Italy
Item: Crankshafts designed to transmit power and are used in vehicles and boats that use high powered V8 engines. Crankshafts forgings are manufactured in either Japan or Italy using a closed-die process and the crankshaft forgings from Italy are formed from a non-twist forging operation. The crankshaft forgings from Japan and Italy possess roughly shaped features, such as journals, counterweights, flanged ends, and bearing surfaces.
Reason: The crankshaft forgings have a pre-determined end use prior to being subjected to the described finishing processes. The Italian and Japanese manufactured crankshafts are not transformed in China into a new and different article of commerce.
Ruling Date: Feb. 23, 2023

N330549: The tariff classification of a thermal barrier from South Korea

HTS: 6814.90.0000, 2.6%, “Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials: Other.”
Item: A 1-millimeter-thick sheet of bonded mica sandwiched between two 0.75-milimeter-thick polyurethane plastic pads. The thermal barrier is designed to be used with a lithium-ion battery pack. It is placed between cells in order to reduce electrical and thermal conduction if the battery catches on fire. The PU pads also act as a spacer for stress absorption caused by cell volume expansion.
Reason: N/A
Ruling Date: Feb. 23, 2023

N330711: The tariff classification of carpet from Ireland

HTS: 5702.32.1000, 8%, "Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar handwoven rugs: Other, of pile construction, not made up: Of man-made textile materials: Wilton (including brussels) and velvet (including tapestry) floor coverings and floor coverings of like character or description."
Item: A square piece of loop pile carpet with a design created by four different colored yarns woven in the Wilton style. The loop pile is made from 100% nylon yarns; the warp yarns are composed of 40% polyester, 20% viscose and 40% glass fibers; and the weft yarns are composed of 100% polypropylene. The carpet meets all compliance standards to be used in civil aircraft and is solely dedicated for civil aircraft use.
Reason: The carpet under consideration is not an integral part without which the aircraft cannot function.
Ruling Date: Feb. 23, 2023

N330808: The tariff classification of an entrance canopy and chimney cowling from the United Kingdom

HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other … other."
Items: A steel entrance canopy and a steel chimney cowling that will be imported in a finished condition that is ready to be used. The canopy and cowling are fully assembled for installation in a domestic dwelling in their condition as imported into the U.S.
Reason: N/A
Ruling Date: Feb. 23, 2023

N330880: The classification and country of origin of a titanium “substrate”

Country of origin: China
HTS: 8108.90.6045; 9903.88.03, 15% + 25%, "tItanium and articles thereof, including waste and scrap: other: other: plates, sheets, strips and foil."
Item: A titanium “substrate” that will be used as a base for 3D additive wire printing of an “NXT Carrier Tray.” In China, titanium is melted into an ingot, then forged and pressed into a slab. The titanium slab is then hot-rolled and exported to Norway as a simple titanium plate. The plate is water jet cut. Holes are then drilled in the four corners of the plate.
Reason: The cutting and drilling does not change the article from a titanium plate to an article of titanium. The operations performed in Norway are minor.
Ruling Date: Feb. 23, 2023

N330907: The tariff classification of polypropylene cup from Poland

HTS: 3923.90.0080, 3%, "Articles for the conveyance or packing of goods, of plastics: other: other."
Item: A single-use 500 ml polypropylene cup. The cup will be empty and unlabeled at the time of importation. The cup will be sold to food distributors to package and transport food products.
Reason: N/A
Ruling Date: Feb. 23, 2023