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.
N331524: The country of origin and marking of salad mixes from Canada and Mexico
| Country of Origin: Canada, Mexico, and the U.S. |
| Item: Ready-to-eat salad kits comprised of ingredients from Mexico, Canada, and the U.S. The “Caesar Salad Kit,” contains 63% cut romaine lettuce (Canada and/or USA, and/or Mexico), 22% Caesar dressing (USA), 7% shredded asiago cheese (Canada), 6% croutons (Canada), and 2% bacon-flavored bits (Mexico). The “Southwest Salad Kit,” contains 61% cut romaine lettuce (Canada and/or USA, and/or Mexico), 23% southwest-style dressing (USA), 6% each of tex mex cheese (Canada), seasoned tortillas wraps (USA) and 5% shredded carrots (Canada and/or USA). |
| Reason: The components merit equal consideration for determining the essential character of the good. |
| Ruling Date: April 11, 2023 |
N331558: The tariff classification of a coin purse from Vietnam
| HTS: 4202.31.6000, 8%, "Articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather or of composition leather, other." |
| Item: A coin purse. One side of the purse is constructed with an outer surface of 100% genuine leather and the other side of the purse is of 100% polyurethane plastic sheeting material. The purse is designed to provide protection, portability, storage, and organization to coins and other small articles. The interior storage compartment is textile-lined and has a zipper closure. |
| Reason: N/A |
| Ruling Date: April 11, 2023 |
N331593: The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for “Super seed cereal - Plain” from Canada
| HTS: (if imported in airtight containers: 1904.20.1000, 5.6%, "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: In airtight containers and not containing apricots, citrus fruits, peaches or pears." |
| (if the containers are not airtight): 1904.20.9000, 14.9%, "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: Other." |
| Country of Origin: U.S. |
| USMCA Eligibility: Eligible for USMCA |
| Item: A dry blend composed of quick oats, hemp hearts, and flaxseeds. The finished product will be packed in individual sachets, 5 single serving sachets in a master pouch for retail sale. The user is instructed to add water to the product and heat in the microwave for one minute. |
| Reason: The quick oats from the U.S. are the single component classified in a tariff provision from which a change in tariff classification is not allowed. Since all of the ingredients in the “Super seed cereal -- Plain” are USMCA originating, the product is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials. |
| Ruling Date: April 11, 2023 |
N331615: The tariff classification of an imitation meat product from South Korea
| HTS: 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included…other…other…other…frozen." |
| Item: Plant-based bulgogi style strips marinated in a sweet savory soy sauce. The product contains approximately 40% water, 25% sauce, 20% textured soy protein and 15% soybean oil. |
| Reason: N/A |
| Ruling Date: April 11, 2023 |
N331968: The tariff classification of Trimethylsilane (CAS # 993-07-7) and Tetramethylsilane (CAS # 75-76-3) from China
| HTS: 2931.90.9010; 9903.88.04, 3.7% + 25%, "Other organo-inorganic compounds: Other: Other: Organo-silicon compounds." |
| Items: Trimethylsilane (CAS # 993-07-7) and Tetramethylsilane (CAS # 75-76-3) from China. The Trimethylsilane will be imported in 47L cylinders, the Tetramethylsilane will be imported in low-pressure 19L and 280L drums. Both products will be used in the manufacture of semiconductors. |
| Reason: N/A |
| Ruling Date: April 11, 2023 |
N327436: The tariff classification four bonded pile fabrics of man-made fibers from China
| HTS: 6001.92.0040, 9903.88.03, 17.2% + 25%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Other." |
| Items: Four bonded pile fabrics consisting of a warp knit face fabric bonded to a weft knit backing fabric and is composed wholly of polyester. The face fabrics are of two bar warp knit construction and has been coated with a cellular polyurethane type plastic material. The backing fabrics are of weft knit pile construction. |
| Reason: Since the instant fabric is a coated fabric incorporating a knit pile fabric, Note 1(c) to Chapter 60, HTSUS, specifically includes it within the scope of heading 6001. |
| Ruling Date: April 7, 2023 |
N331554: The country of origin of 2,4-DB DMA Salt (CAS # 2758-42-1), in the form of a manufacturing concentrate
| Country of Origin: Malaysia |
| Item: A 2,4-DB-Dimethylammonium herbicide. The stable dormant solid form molecule insoluble in water and imported from China, will be sent to the Malaysia facility and will chemically react with liquid chemical Dimethylamine from India and Korea to form 2,4-DB DMA Salt also known as 2,4-DB-Dimethylammonium. After the production of the water-soluble 2,4-DB DMA Salt, the 2,4-DB DMA Salt Concentrate is then mixed proportionately with other ingredients and further diluted with water to obtain the end use finished product for shipment to the U.S. in 1000L IBC Totes. The process of mixing and formulating is also performed in Malaysia. |
| Reason: The item undergoes chemical reaction, mixing, and formulating in Malaysia. |
| Ruling Date: April 7, 2023 |
N331484: The tariff classification of the Dinghy Rings FLEX system made in China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "Other articles of iron or steel, other, other…other." |
| Item: Dinghy Rings, the davit FLEX system to be used for hoisting and fastening an inflatable dinghy to a boat. The rings are a complete unassembled system at the time of importation. Each of the components that comprise the system is made in China, and the packaging materials and instructions are made in Sweden. All of the components are packed in a cardboard box ready for retail sale in Sweden. The boxes are shipped to the United States for sale to users without the need for repacking. The system must be assembled by the customer on the vessel.In condition as imported, the components consist of two ringed mounting pipes made of stainless steel, two circular foam wheels made of ethylene-vinyl acetate (EVA), and other fastening components including ratchet straps, hoisting cords/ropes made of polyester, and plastic protective bushings. When installed, the system functions as a davit for hoisting a multi-person, inflatable dinghy onto a pleasure vessel and allows the user to raise the dinghy onto and lower the dinghy from a boat either at dock or on the water. |
| Reason: The stainless steel, EVA/plastic, and polyester components are of equal importance. None of the components impart the essential character since each performs a significant role in the system. In accordance with GRI 3(c), the system will be classified under the heading which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: April 6, 2023 |
N331595: The tariff classification of metallized polyethylene terephthalate (PET) film from China
| HTS: 3920.62.0050, 9903.88.02, 4.2% + 25%, "Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polycarbonates, alkyd resins, polyallyl esters or other polyesters: of poly(ethylene terephthalate): metallized PET film: other." |
| Item: A metallized polyethylene terephthalate (PET) film with a backing of polyethylene and an anti-corrosive lacquer coating. You indicate that the film is an anti-corrosive/fire retardant product used in HVAC insulation, pipe wrap and various other reflective insulation products. The film will be imported into the United States in rolls. |
| Reason: Heading 3921 covers cellular plastics and plastic films reinforced with materials other than plastic. Further, the application of a coating is considered surface working and does not alter the classification of a plastic sheet. |
| Ruling Date: April 6, 2023 |
N331684: The tariff classification of polyethylene terephthalate bottle flake from Thailand
| HTS: (with a viscosity number of 78 ml/g to 85 ml/g): HTSUS, 3907.61.0010, 6.5%, "Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters, and other polyesters, in primary forms: having a viscosity number of 78 ml/g or higher: having a viscosity number of 78 mg/l or more but not more than 88 mg/l." |
| (with a viscosity number of 70 ml/g or more but less than 78 ml/g): 3907.69.0010, 6.5%, "Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl esters, and other polyesters, in primary forms: other: having a viscosity number of 70 ml/g or more but less than 78 ml/g." |
| Item: Polyethylene terephthalate (PET) bottle flake recovered from post-consumer PET drink bottles. The viscosity of the PET bottle flake is generally considered to be a range of 0.70-0.85 ml/g. After importation, it will be further refined and processed into PET resin for use in various applications such as textiles, injection molding, thermoforms and others. |
| Reason: N/A |
| Ruling Date: April 6, 2023 |