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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N332220: The tariff classification of a photovoltaic (PV) generator from France
| HTS: 8501.72.1000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W”. |
| Items: A 150W 12-Volt Crystalline Solar Panel, described as an aluminum framed crystalline solar generator having a glass surface, a back sheet, a junction box, and output cables. The crystalline cells are manufactured in France, and that the PV generator is sold as a 12 V battery charger and can be used in RVs, homes, and boats, as well as a back-up and remote power source. The PV generator connects directly to the electrical load, such as an RV’s inverter to supply generated electricity. The maximum power output of the PV generator is 150 W. |
| Reason: N/A |
| Ruling Date: April 19, 2023 |
N331652: The tariff classification of onion rings from India
| HTS: 2004.90.8595, 11.2%, "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen … other vegetables … other." |
| Item: Onion Rings with a rich, crispy and delicious, sweet flavor. The onion rings contain onion, palm oil, flour, corn starch, breadcrumbs, salt, white pepper, isolated soy protein, garlic powder, chili flakes and baking powder. The onion rings are produced in either of two ways. The first variation involves the onions being peeled, sliced, blanched, coated, battered and par-fried in oil. The second variation involves the onions being boiled, mashed, sautéed, coated, battered and par-fried. The onion rings will be imported frozen, sealed in five-ply, poly-laminate bags for retail sale in both 16 and 22 ounce quantities. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331675: The tariff classification of 3,4-Epoxycyclohexylmethyl Methacrylate (CAS # 82428-30-6) from China
| HTS: 2918.99.5000, 4%, “Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other: Other.” |
| Item: 3,4-Epoxycyclohexylmethyl Methacrylate from China. The product will be used in the manufacture of UV curable adhesives or electronic coatings. The product is a cyclic carboxylic acid, containing an ester and an additional oxygen function. The product may appear by other names such as METHB and Methacrylic Acid, 7-Oxabicyclo(4.1.0)Hept-3-Yl methyl Ester. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331692: The tariff classification of a backpack from India
| HTS: 4202.92.1500, 6.3%, "Travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." |
| Item: A backpack constructed with an outer surface of cotton textile material. The textile is not of a pile or tufted construction. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag features a textile-lined interior and a drawstring closure. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331703: The country of origin of gasoline engines
| Country of Origin: Vietnam |
| Item: LCT Horizontal Shaft Engines, which are typically used in snow throwers, trash pumps, pressure washers, generators, or other small construction or commercial equipment. There are five different models of the engine with 15 different engine displacements, or sizes, that are all manufactured on this asynchronous line located in Vietnam. The engine models vary in displacement from 79 to 703 cc. |
| Reason: The majority of components are sourced from Vietnam, the final manufacturing steps are in Vietnam, and the value of the Vietnamese components and labor exceeds the Chinese components. |
| Ruling Date: April 18, 2023 |
N331707: The tariff classification of Hydrogen Fuel Cell Electric Tractors/Trucks from South Korea
| HTS: (1) 8701.24.0015, 4%, “Road tractors for semi-trailers: With only electric motor for propulsion: G.V.W. not exceeding 36,287 kg (80,000 pounds).” |
| (2) 8701.24.0045, 4%, “Road tractors for semi-trailers: With only electric motor for propulsion: G.V.W. exceeding 36,287 kg (80,000 pounds).” |
| Items: Two versions of the Xcient hydrogen cell electric powered Class 8 Tractor/Truck. The is designed and marketed for commercial cargo hauling. (1) The first version is the basic 4x2 model, which is sufficient for most cargo hauling applications. (2) The second version is the 6x2, which is equipped with a rear tag axle for added flexibility and for a larger operating capacity. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331708: The tariff classification of footwear from China
| HTS: 6404.11.9050, 9903.88.15, 20% + 7.5%, "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/pair: for women: other." |
| Item: A closed-toe/closed-heel, below the ankle women’s sneaker. The external surface area of the upper consists of textile material composed of vegetable fibers. The shoe is lightweight, flexible, and has a cushioned collar. The upper has a lace threaded through five textile loops on both sides of a separately attached tongue. The footwear does not possess a foxing or a foxing-like band. The outer sole unit is made of rubber or plastics and provides traction. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331874: The tariff classification of Thiamine Hydrochloride Injection in dosage form, from China
| HTS: 3004.50.5020, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other, containing vitamins or other products of heading 2936: Other: Other: Single vitamins: Other.” |
| Item: Thiamine Hydrochloride Injection, imported in 200 mg/2 mL vials, is also know as vitamin B1. It is indicated for the treatment of thiamine deficiency or beriberi whether of the dry or wet variety. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331901: The country of origin of a power adapter
| Country of Origin: Philippines |
| Item: The Singe Port Wall Charger 35W GaN C Port - White, described as a rectifier having one female USB Type C socket connector on one side and a two-prong electrical plug on the other. The subject power adapter is intended to be used for personal electronics and is comprised of a plastic molded housing containing a printed circuit board assembly, wires, and plug terminals. You state the power adapter is manufactured in the Philippines from components sourced from China, Taiwan and the Philippines. |
| Reason: The components that make up the power adapter are transformed in the Philippines into a new and different article of commerce. |
| Ruling Date: April 18, 2023 |
N331902: The country of origin of a power adapter
| Country of Origin: Philippines |
| Item: 35W Dual USB-C port Wall Charger, described as a rectifier having two female USB Type C socket connectors on one side and a two-prong electrical plug on the other. The subject power adapter is intended to be used for personal electronics and is comprised of a plastic molded housing containing a printed circuit board assembly (PCBA), wires, and plug terminals. You state the power adapter is manufactured in the Philippines from components sourced from China, Taiwan and the Philippines. |
| Reason: The PCBA establishes the function of the electrical charging device because it is the article within the assembly that converts the electricity and supplies it to the attached personal electronics via the USB socket. The components that make up the Power Adapter are transformed in the Philippines. |
| Ruling Date: April 18, 2023 |