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.
N332317: The tariff classification of wood pallet collars from Latvia
| HTS: 4415.20.8000, 10.7%, "Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums, of wood; pallets, box-pallets and other load boards, of wood; pallet collars of wood: Pallets, box-pallets and other load boards; pallet collars: Other (than containers designed for use in the harvesting of fruits and vegetables)." |
| Items: Wood pallet collars constructed of four pine lumber boards connected at the corners with metal hinges. The pallet collars stack atop a pallet, connecting by the hinge hardware, to form a bin. The hinges allow the pallet collars to collapse for ease of transport or storage. The pallets collars may be used for harvesting fruits and vegetables, or may be used for shipping other items like heavy equipment parts. |
| Reason: N/A |
| Ruling Date: May 2, 2023 |
N332370: The tariff classification of an insulated cooler bag from Cambodia
| HTS: 4202.92.0807, 7%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles." |
| Item: An insulated cooler bag that provides storage, protection, organization and portability to food and beverages during travel and is also designed to maintain the temperature of food or beverages. There is a layer of foam plastic between the lining and the outer layer. The bag features a zippered closure, two handles, and one adjustable shoulder strap. The front has two pockets. The polyester textile material is of a higher value than the plastic sheeting. |
| Reason: The essential character is provided by the polyester textile as that is the material that has the higher value. |
| Ruling Date: May 2, 2023 |
N332380: The tariff classification of a tongue scraper from China
| HTS: 8205.51.3060, 3.7%, "Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts)." |
| Item: A tongue scraper made entirely of stainless steel, measures 5 ¾” in length and has a 1 ½” wide “U” shaped end. The tool is used for oral hygiene by removing bacteria and particles from the tongue. In use, the user gently touches the scraper to the back of their tongue and slowly pulls it forward toward the tip of the tongue. The tongue scraper is designed and marketed for home use only. |
| Reason: N/A |
| Ruling Date: May 2, 2023 |
N332579: 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: An illuminated free-standing tabletop decoration consisting of a circular disk permanently mounted on a rectangular base. The item features the image of Santa with his sleigh and reindeer flying over houses and trees across the sky as snowflakes fall. The phrase “Let it Snow, Let it Snow, Let it Snow” encircles the edge of the disk. Tiny battery-powered light bulbs are set into the “sky” and can be illuminated by a slide switch in back of the item. The item is made predominantly of medium density fiberboard wood and is marketed and sold exclusively as a Christmas decoration for the home. |
| Reason: N/A |
| Ruling Date: May 2, 2023 |
N331973: The tariff classification of a flashlight with Halloween image wheels from China
| HTS: 8513.10.2000, 12.5%, “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos) … : Lamps: Flashlights.” |
| Item: A flashlight and three clear plastic lens covers packaged together for retail sale. The flashlight is made of plastic designed to fit comfortably in the hand. The flashlight will be imported in two colors, purple and orange with an LED lamp in the light head. The light features three wheels that contain Halloween images such as witches, bats, Jack-O-Lanterns and other images. In use, the wheels will be individually and partially inserted into a slot in the light head. With the wheel inserted, the light projects the Halloween images onto a wall or other surface. Each wheel must be manually turned to change the image. With no wheel inserted, it is a functional flashlight. |
| Reason: N/A |
| Ruling Date: May 1, 2023 |
N332337: The tariff classification of a plastic bottle tripod stand and plastic adapter caps from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other … Other.” |
| Item: A plastic bottle tripod stand with plastic adapter caps. The plastic stand is designed to hold a bottle in the upside-down position. This allows the liquid contents to empty from the bottle. When the tripod stand and the adapter are used, the remaining liquids can be squeezed from the bottle. The item is for household use and is used with all types of food condiments, liquid soaps, and lotion bottles. The item is packaged together for retail sale and includes two plastic stands. The adapters are available in small, medium, and large sizes to accommodate the various size necks of a bottle. |
| Reason: The plastic bottle tripod stand, and plastic adapter caps are not appropriate only for serving, eating or the preparation of storage of food. |
| Ruling Date: May 1, 2023 |
N332391: The tariff classification of the Accu-Chek glucose monitoring system from India
| HTS: 9027.89.4530, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Other: Electrical: Chemical analysis instruments and apparatus.” |
| Item: The Accu-Chek blood glucose monitoring system, which is intended to quantitatively measure glucose in fresh capillary blood from the fingertip, palm, or upper arm. The meter operates by performing a chemical analysis on the blood and does not utilize any optical elements. To perform the test, the user starts by inserting the metallic end of the test strip into the meter. The meter will turn on and prepare the meter for the test. Next the user pokes their finger to draw blood before touching the yellow edge of the test strip with the blood drop. The test result appears on the LED display in either mg/dL or mmol/L. The system is designed, marketed, and sold for individual patient use and is not for use in the diagnosis or screening of diabetes mellitus. |
| Reason: N/A |
| Ruling Date: May 1, 2023 |
N332578: 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: A free-standing tabletop decoration depicting a rectangular Christmas gift tag standing vertically with tapered corners and a small hole with metal reinforcement at the tip of the tag with a jute loop attached. The item features the words “Always Believe in Santa” and image of a plaid wrapped Christmas gift tied with a bow. The item is marketed and sold exclusively as a Christmas decoration for the home. |
| Reason: N/A |
| Ruling Date: May 1, 2023 |
N332014: The tariff classification of Healthy Noodles from Japan
| HTS: 1901.90.9195, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: A fully cooked, ready-to-eat product is composed of water, soybean fiber powder, cellulose, sodium alginate, and yam konjack powder. The noodles are intended for individuals with diabetes or celiac disease and those on certain weight-loss regimes. The product will be imported and sold in packages with a net weight of 5.29 ounces. |
| Reason: N/A |
| Ruling Date: April 28, 2023 |