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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N332052: The tariff classification of a tooling machine storage rack from China

HTS: 9403.20.0086, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.”
Item: A heavy-duty floor-standing metal structure with 3 rows of 4 drawers each, for a total of 12 drawers, used to store and access tooling machine extrusion dies. The rack measures 91.8" (H) x 59.1"(D) x 97.8" (W). Drawers are inserted and removed using a forklift.
Reason: N/A
Ruling Date: April 24, 2023

N332061: The tariff classification of a battery assembly from South Korea

HTS: 8507.60.0010, 9903.88.15, 3.4% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Of a kind used as the primary source of electrical power for electrically powered vehicles of subheadings 8703.40, 8703.50, 8703.60, 8703.70 or 8703.80."
Item: A battery system assembly with a nominal voltage of 696.96 V, a nominal energy of 77.4 kWh, and weighs approximately 480 kilograms. The function of the BSA is to store and supply the electricity that is used to power a fully electric vehicle. A battery management unit, cell monitoring unit, power relay assembly, fuse box assembly, and 384 lithium-ion battery cells are enclosed in a housing that is contoured to a vehicle's chassis. The power relay assembly and fuse box assembly support the primary function of storing and supplying energy by protecting the battery cells from damage.
Reason: N/A
Ruling Date: April 24, 2023

N332109: The tariff classification of a figurine, book, poster, and pin from China

HTS: (1) 3926.40.0090, 5.3% “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.”
(2) 4901.99.0060, 9903.88.15, free + 7.5%, “Art and pictorial books: Valued under $5 each.”
(3) 4911.91.2020, free, “Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51mm in thickness: Posters.”
(4) 7117.19.9000, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.”
Items: (1) A statuette representing the main character from an upcoming video game. It will be made from acrylonitrile butadiene styrene and polyvinyl chloride plastics. The statuette features the character posed upon an arch typical of the architecture of the city of Baghdad. It will measure approximately 32 cm in height. (2) A hardbound 52 page book detailing illustrations from the video game. (3) A poster measures 500 mm x 500 mm and is a fictional map representation of Baghdad in the 9th century lithographically printed on coated 128g paper. (4) A base metal pin measuring approximately 2.75” long and is kite-shaped with a circle at the base designed to be worn for ornamentation.
Reason: Although the four items are packaged and sold together, at time of importation the goods are not a set.
Ruling Date: April 24, 2023

N332205: The tariff classification of an outdoor PE wicker daybed from China

HTS: 9403.70.8015, 9903.88.04, free + 25%, "Other furniture and parts thereof: Furniture of plastics: Other: Other household.”
Item: A Wave Daybed comprised of a lounger base, a mattress and five throw pillows. The lounger base has an aluminum frame covered in extruded polyethylene wicker. The lounger base extends upwards creating a headboard that curves overheard evoking a cresting wave. The detachable polyurethane foam mattress is encased in a fabric cover with a zipper closure. The five throw pillows are made of polyurethane foam covered in acrylic fabric. The mattress and pillows rest on the lounger’s non-articulated horizontal surface. The lounger base, mattress and cushions are all made in China. They are imported and sold together as a set.
Reason: The essential character of the lounger’s base is imparted by the polyethylene wicker, as it accounts for the overwhelming majority of the volume and surface area and is largely responsible for the base’s function and esthetic.
Ruling Date: April 24, 2023

N331749: The tariff classification of Frutti Di Mare Spaghetti from France

HTS: 1605.53.0500, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Mussels:…prepared meals.”
Item: Frozen frutti di mare spaghetti. The product consists of spaghetti pasta, tomato sauce, unpeeled tomatoes, mussels and shrimp. The spaghetti will be packed and shipped in packaging with a total net weight of 567 grams.
Reason: N/A
Ruling Date: April 21, 2023

N331814: The country of origin of ignition coils on side for gas engines

Country of Origin: Sweden
Item: An ignition coil on side used to provide electrical energy to the spark plugs. The incoming four components are a coil top (made in Sweden and China), an ignition cable (made in Sweden), a mounting plate (made in Sweden), and an extension (Made in Sweden).
Reason: The coil top component assembled in China from Chinese and Swedish components, is substantially transformed in China and would by itself be a product of China. However, once returned to Sweden and assembled into the finished ignition coil, it loses its individual commercial identity and becomes part of the whole.
Ruling Date: April 21, 2023

N331849: The tariff classification of a mounting for a boat from China

HTS: 8302.49.6055, 9903.88.03, 5.7% + 25%, "Base metal mountings, fittings and similar articles…: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc… Other: For aircraft, vessels and other vehicles (except motor vehicles) of section XVII."
Item: The Outpost Tippet Holder. The item functions to mount spools of tippet to a fishing boat or onto the straps of a fishing angler’s bag or vest. The U-shaped mount is made of anodized aluminum and holds up to 6 tippet spools on a spring-loaded tippet bar. It has both pre-drilled holes for securing the holder to a fishing boat and elongated cut outs to mount on the straps of a fishing bag or vest. This mount allows for convenient dispensing so the angler can quickly and easily remove lengths of material from the tippet spools as needed.
Reason: Chapter 95 Note 1(c) expressly excludes “Yarns, monofilament, cords or gut or the like for fishing….” Likewise, classification of the accessories for monofilament in Chapter 95 would also be precluded. Furthermore, this item is not similar to any of the exemplars listed as fishing tackle in the Explanatory Notes (EN) for Heading 9507.
Ruling Date: April 21, 2023

N331851: The tariff classification of vacuum insulated panels from China

HTS: 6815.99.4170, 9903.88.03, free + 25%, “Articles of stone or of other mineral substances…not elsewhere specified or included: Other articles: Other: Other: Other.”
Item: Vacuum insulated panels designed to keep blood cool during transport. The VIPs come in four sizes and consist of a core layer wrapped in a thin layer of non-woven fabric and covered with a barrier film. The core layer is comprised of 82% by weight of fumed silica, 15% by weight of opacifiers, and 3% by weight of glass fibers.
Reason: N/A
Ruling Date: April 21, 2023

N331876: The tariff classification of Daptomycin Injection in dosage form, from China

HTS: 3004.20.0060, 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 antibiotics: Other: Other.”
Item: Daptomycin, imported in 350 mg and 500 mg injectable vials, is a cyclic lipopeptide antibiotic. It is used to treat complicated skin and skin structure infections by susceptible Gram-positive bacteria and bacteremia due to Staphylococcus aureus.
Reason: N/A
Ruling Date: April 21, 2023

N331881: The tariff classification of Labetalol Hydrochloride Injection in dosage form, from Italy

HTS: 3004.90.9220, 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: Other: Other: Cardiovascular medicaments.”
Item: Labetalol Hydrochloride Injection, imported in 5 mg/mL vials, is an adrenergic receptor blocking agent. It is indicated for control of blood pressure in severe hypertension.
Reason: N/A
Ruling Date: April 21, 2023