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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N333261: The tariff classification of Vitamin Chews from Belgium
| HTS: (1), (4) 2007.99.6520, 10%, "Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter ... other ... other ... pastes and purees ... other ... other. (2), (3) 2007.99.4800, 12%, "Fruit or nut puree … obtained by cooking … other … pastes and purees: apple, quince and pear. |
| Items: Dietary supplements in the form of vitamin chews. (1) The first product contains approximately 42% apple puree concentrate with ascorbic acid, apple juice concentrate, green tea extract, strawberry puree concentrate, fruit juice concentrate, vitamin and mineral mix, citrus fiber, pectin, aronia juice concentrate, natural strawberry flavor and natural mango/passionfruit flavor. (2) The second product contains approximately 47% apple puree concentrate with ascorbic acid, apple juice concentrate, watermelon juice concentrate, guava powder, citrus fiber, ashwagandha extract, pectin, aronia juice concentrate, natural watermelon flavor, and vitamin and mineral mix. (3) The third product contains approximately 43% apple puree concentrate with ascorbic acid, soluble fiber, apple juice concentrate, orange juice concentrate, vitamin and mineral mix, citrus fiber, organic camu camu powder, lemon juice concentrate, pectin, ginger root extract, natural orange flavor, and beta carotene. (4) The fourth product contains approximately 46% apple puree concentrate with ascorbic acid, apple juice concentrate, organic pomegranate juice concentrate, strawberry puree concentrate, citrus fiber, vitamin and mineral mix, pectin, black carrot juice concentrate, natural strawberry flavor, natural pomegranate flavor and sunflower lecithin. |
| Reason: Inasmuch as heading 2106 only covers food preparations not elsewhere specified or included, classification in heading 2106 is only proper if no other competing heading specifies or includes the food preparations. CBP has classified a number of food products, described as dietary supplements in more specific headings in the tariff schedule than heading 2106. Based on the composition of the ingredients, the narrative description of the manufacturing process, and CBP's examination of the samples, the products will be classified elsewhere. |
| Ruling Date: June 29, 2023 |
N333285: The tariff classification and country of origin of a sauce
| HTS: 2103.90.9091, 6.4%, "Sauces and preparations therefor ... other ... other ... other. |
| Origin: Japan |
| Item: Kimchee Sauce, a liquid sauce that will be imported in an ambient condition and sold primarily to the food service industry. The product contains tap water (Japan), high fructose liquid sugar (Japan), salt (Japan), garlic (China), apple pulp (Japan), sodium L-glutamate (Brazil), brewed vinegar (Brazil), mandarin orange pulp (Japan), paprika (Spain), fermented vegetables (China), chili pepper (China), bonito extract (Japan), squid extract (Japan), soy protein hydrolysate (U.S.), dried bonito (Indonesia), citric acid (Japan), ginger (China), konbu (Japan), xanthan gum (U.S.), sodium 5-inosinate (Thailand) and paprika pigment (Japan). The product is manufactured in Japan by mixing the raw materials with seasoning, removing metal, filling into plastic containers, capping, labeling, and boxing. |
| Reason: The mixture of pre-formulated ingredients to create the finished sauce results in a substantial transformation of the raw materials. The ingredients have lost their separate identities and have become an integral part of a new product, a food preparation. This satisfies the substantial transformation requirement of having a new "name, character or use." |
| Ruling Date: June 29, 2023 |
N333288: The tariff classification of a snack food from Thailand
| HTS: 2008.99.9190, 6%, "Other edible parts of plants, otherwise prepared or preserved ... other ... other." |
| Item: A rice cracker wrapped in seaweed. The product contains approximately 76% glutinous rice, 12% soy sauce, 8% seaweed, 3% sugar cane and trace amounts of modified tapioca starch. The product is prepared from glutinous rice that is de-stoned, washed, soaked for approximately 22-24 hours, drained, steamed, kneaded, cut, dried, baked, mixed with flavorings, dried, wrapped in seaweed, dried, and packaged for retail sale. The product will be imported in 85.05-gram (3 ounce) packages and sold primarily to the food service industry. |
| Reason: N/A |
| Ruling Date: June 29, 2023 |
N333290: The tariff classification of a bakery product from Japan
| HTS: 1905.90.1041, free, "Bread pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa … other … bread, pastry, cakes, biscuits and similar baked products … whether or not containing chocolate, fruit, nuts or confectionery … frozen … pastries, cakes, and similar sweet baked products." |
| Item: A baked, ready to eat product, having the appearance of a rolled sponge cake with a cream filling. The product is imported frozen, in 200-gram (7.05 ounce) packages and sold primarily to the food service industry. The Swiss Roll is made from mixed flour (wheat flour, sugar cane), liquid whole egg, fat spread, liquid egg white, water, sugar (granulated sugar, maltitol), processed oils and fats, shortening, starch syrup, reduced starch syrup, baking powder, salt and fragrance (butter oil). The Swiss Roll Cake is prepared by putting dough into mixer, mixing at medium high speed for approximately 4 minutes, baking for approximately 11 minutes, cooling, cutting, cream mixing, cream filling, cooling, rolling and cutting, individual packing, freezing and boxing. |
| Reason: N/A |
| Ruling Date: June 29, 2023 |
N333292: The tariff classification of a food product from Japan
| HTS: 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included … other … other … other … frozen." |
| Item: Seasoned and fried tofu containing fried tofu, fructose corn syrup, water, soy sauce, caramel pigment, coagulant, and malic acid. The product is prepared by deep frying the raw material, draining oil, cutting, adding the seasoning liquid filling, packaging into 900-gram bags and freezing. The product is sold primarily to the food service industry. |
| Reason: N/A |
| Ruling Date: June 29, 2023 |
N333440: The tariff classification of a woven polypropylene bag from Thailand
| HTS: Printed with one or two colors: 6305.33.0060, 8.4%, “Sacks and bags, of a kind used for the packing of goods, Other, of polyethylene or polypropylene strip or the like, Other: Weighing less than 1 kg, with an outer laminated ply of plastics sheeting: Other.” Printed with 3 or more colors: 6305.33.0040, 8.4%, “Sacks and bags, of a kind used for the packing of goods, Other, of polyethylene or polypropylene strip or the like, Other: Weighing less than 1 kg, with an outer laminated ply of plastics sheeting: Printed with three or more colors.” |
| Item: A bag designed for the conveyance and packaging of pet food, animal feed, ingredients, and dried milk powder. The bag is comprised of four layers; 100% woven polypropylene strip laminated with 100 biaxially oriented polypropylene (BOPP) printed film; an outer layer of 100% polypropylene (PP) clear plastic film laminated to the BOPP film; and an inner layer of 100% PP clear plastic film heat sealed to the polypropylene strips. The sample bag measures 17 ¾ inches in length by 33 inches in width with 6-inch side gussets, has an open top, and features red and white printed graphics. The bag weighs less than 1 kg. |
| Reason: The polypropylene strips do not exceed 5 millimeters (mm) in width and thus meet the width requirement of Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). This construction is considered a textile fabric for tariff purposes. |
| Ruling Date: June 29, 2023 |
N333515: The tariff classification of footwear from China
| HTS: 6402.99.4960, 9903.88.15, 37.5% + 7.5%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels; other: other: for women." |
| Item: A women's open-toe, open-heel “flip-flop” sandal. The two-piece upper consists of a molded, rubber/plastic, Y-configured toe-thong strap which is decorated with a metal and rhinestone (glass) strip. This strip covers more than ten percent of the external surface area of the upper (esau) and is included in the esau measurements. The ends of the upper penetrate and are secured to an EVA plastic sole by plugs. The foamed rubber/plastic outer sole is uniform in thickness and measures approximately 3/4 inch tall. |
| Reason: The metal and rhinestone (glass) strip is securely stitched in several places to the external surface are of the upper (esau). This attachment is considered an accessory or reinforcement and not a “loosely attached appurtenance” (LAA) which may be secured by minimal stitching (one or two stitches), tacking, or a single rivet. Zoris have one-piece molded uppers, and this style has an upper consisting of two pieces. For this reason, this sandal is not classifiable as a “zori.” |
| Ruling Date: June 29, 2023 |
N333575: The tariff classification of a Valentine paint kit from China
| HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." |
| Item: A Valentine canvas paint set with easel. The kit’s components include four paint pods in various colors, one paint brush, three canvas sheets with outlined Valentine artwork, and a small plastic easel. All of the components will be packaged together for retail sale and marketed for children ages three and above. |
| Reason: The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets). |
| Ruling Date: June 29, 2023 |
N333617: The tariff classification of Pergafast 201 from China
| HTS: In bulk form: 2935.90.7500, 6.5%, Sulfonamides: Other: Other: Other: Products described in additional U.S. note 3 to section VI: put up in measured portions or put up for retail sale in a form ready for use as per the requirements of the ENs to heading 3707: 3707.90.6000, 9903.88.03, 25%, "Unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use." |
| Item: Pergafast 201 is an organic chemical compound, said to be used as a color developer for thermal papers. Its chemical name is identified as 3-{[(4-methylbenzenesulfonyl) carbamoyl] amino} phenyl 4-methylbenzene-1-sulfonate (CAS # 232938-43-1). It is a key component of a thermally reactive layer on top of a base paper. The other components (not subject to this ruling) include color formers (which are leuco dyes), sensitizers, and binders. During printing, the thermal head of the printing unit pulses heat to the paper, which causes the components to melt, triggering the transfer of a proton from the color developer (Pergafast 201) to the leuco dye. When the leuco dye receives the proton, it transforms chemically, changing from its colorless (i.e., leuco) form to its colored form, which, in most cases, is black. Pergafast 201 “produces high-quality, stable images and provides excellent resistance to heat and water, as well as oils, fats and plasticizers.” |
| Reason: N/A |
| Ruling Date: June 29, 2023 |
N333392: The country of origin of pencils manufactured in the Philippines containing materials made in China and the Philippines
| Origin: Philippines |
| Item: Pencils from a Philippine manufacturer who sources part of the materials from China (slate, graphite core colored core, ferrule, and eraser) and the remainder (paint, glue, and packing materials) within the Philippines. The production process is divided into four phases including: pencil construction, finishing, packaging, and quality control inspections, which occur throughout the production process. Pencil construction includes: grooving, sandwiching, and shaping the pencils. Pencil finishing involves: varnishing, heading, stamping, tipping, and sharpening. All processing occurs at the manufacturer facility in the Philippines. |
| Reason: The work performed in the Philippines on the various components that are made in China and shipped to the Philippines for manufacture into the completed pencils have effected a substantial transformation of those components. |
| Ruling Date: June 28, 2023 |
N332531: The country of origin of eyebrow gel-liquid eyebrow and mascara-liquid liner
| Origin: South Korea |
| Item: An eyebrow gel-liquid eyebrow and mascara-liquid liner with raw materials for the bulk material for both products originating in multiple countries. The raw materials are assembled, weighed and stored in South Korea, then bulk mixed, and prepared, before being put into bulk storage in South Korea. The mixed and prepared product in bulk storage, is shipped from South Korea to China. No additional ingredients are added to the (bulk) product in China. In China, the bulk product is placed in filling machinery, retail containers are filled with the product, labeled, placed in individual cartons then assembled in retail boxes. All packaging is of Chinese origin. The packaging is assumed to be disposed of after the cosmetic is used up. The container is made of plastic/aluminum and plastic. |
| Reason: The method of processing in South Korea involved mixing and blending and processing of the raw ingredients, taking both foreign and domestic inputs to create the bulk cosmetic, which resulted in a substantial transformation of the raw materials. The mixed and prepared cosmetic bulk material does not undergo a change in name, character, or use in China in the process of filling and retail packaging. |
| Ruling Date: May 25, 2023 |