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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N334322: The tariff classification of Energisam from Taiwan
| 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 food supplement composed of brown rice, oat powder, turmeric powder, taurine, ginseng extract powder and black pepper extract powder. The product, Energisam, will be sold in plastic bags with a net weight between 50-100 kilograms. |
| Reason: N/A |
| Ruling Date: Aug. 17, 2023 |
N334394: The tariff classification of VR optical lenses from China
| HTS: 9004.90.0090; 9903.88.15, 2.5% + 7.5%, “Spectacles, goggles and the like, corrective, protective or other: Other: Other.” |
| Items: Mounted optical lenses, which are used in conjunction with virtual reality headsets. The subject lenses are imported in pairs and in two separate configurations, the first being in the designated corrective prescription for the end user and the second in a non-prescription form of reading lenses meant to enlarge an image. Each lens is mounted within a plastic mounting and, though imported in pairs, are not attached together at the time of importation. After importation the lenses are incorporated within a VR headset in order to enhance the user’s vision and alleviate issues with viewing content. We note that the lenses are not imported with the VR headset with which they will be used. |
| Reason: N/A |
| Ruling Date: Aug. 17, 2023 |
N334409: The tariff classification of spa cover lifters from Mexico
| HTS: 7616.99.5190, 2.5%, "Other articles of aluminum, other…other." |
| Items: Two models of spa cover lifters that are permanently installed on a spa or hot tub. The first model is a manual spa cover lifter that consists of aluminum pivoting arms and support pieces which attach to plastic bushings and aluminum mounting brackets. The mounting brackets attach to the spa or hot tub with steel fasteners and washers. The second model is identified as the hydraulic spa lift cover, which is similar in construction to the manual lifter but includes a set of hydraulic shocks that ensure that the spa or hot tub cover does not slam shut when replaced in its original position. |
| Reason: N/A |
| Ruling Date: Aug. 17, 2023 |
N334101: The tariff classification of cooking wines from the Netherlands
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other." |
| Items: Cooking wines that will be used as an ingredient to flavor food during the cooking process. Each product is said to be composed of approximately 85 percent of the characteristic wine, with the remaining ingredients common to both products being 15 percent water and trace amounts of ascorbic acid. |
| Reason: N/A |
| Ruling Date: Aug. 16, 2023 |
N334296: The country of origin of brass slip-joint extension tubes and brass threaded tubes
| HTS: (1) South Korea (2) Indonesia |
| Items: (1) Brass slip-joint extension tubes and (2) brass threaded tubes used in the plumbing industry. The extension tubes connect to a piece of tubular pipe of the same diameter which is connected to the sink drain assembly, and the threaded tubes connect to a pop-up assembly, grid strainer, or any female threaded tubular connection of the same thread pattern and diameter. The extension tubes and threaded tubes range in length from 6-18 inches. |
| Reason: While the extension tubes and the threaded tubes initially undergo the same processing, the slip joint extension tubes have a different function than the threaded tubes and must undergo additional manufacturing in order to perform that function. Without this additional manufacturing, the extension tube would not be able to perform its function. Therefore, the totality of the manufacturing performed on the slip-joint extension tubes does result in a substantial transformation. |
| Ruling Date: Aug. 16, 2023 |
N334386: The tariff classification of footwear from China
| HTS: 6404.19.9060, 9903.88.15, 9% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women." |
| Item: A closed-toe/closed-heel, below-the-ankle, unisex, slip-on shoe. The constituent material of the upper consists of textile knit. The rubber/plastics outer sole overlaps the upper by 1/4 inch, constituting a foxing-like band. This style does not have a separately attached tongue and is considered a slip-on shoe. A lace is threaded through two eye stays that are stitched to the external surface of the upper. |
| Reason: N/A |
| Ruling Date: Aug. 16, 2023 |
N334545: The tariff classification of the “Mini Travel Size - Checker Rug Game” from China
| HTS: 9504.90.6000, free, "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice." |
| Item: The “Mini Travel Size - Checker Rug Game” comprising a 12” by 12” square woven mat, with 12 red and 12 black, 1 ¼” diameter checker pieces, commonly used in a classic game of checkers. |
| Reason: N/A |
| Ruling Date: Aug. 16, 2023 |
N334034: The tariff classification of Ice Cream from Poland
| HTS: 2105.00.3000, 20%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Described in additional U.S. Note 10 to chapter 4 and entered pursuant to its provisions.” The rate of duty is 20 percent ad valorem. |
| (If entered after tariff-rate quota has closed): 2105.00.4000, 17% + 50.2¢/kg, “Ice cream and other edible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Other.” The rate of duty is 50.2 cents per kilogram plus 17 percent ad valorem. |
| Item: Ice cream composed of cream, whole milk powder, reconstituted skim milk, skimmed milk powder, whey solids, sugar, salted caramel sauce, milk chocolate, caramelized corn pieces, glucose syrup, cocoa mass, glucose-fructose syrup, butter fat, cocoa butter, fructose syrup, coconut fat, caramelized sugar syrup, butter, corn, salt, sunflower oil, emulsifiers, stabilizers, and flavorings. |
| Reason: N/A |
| Ruling Date: Aug. 15, 2023 |
N334103: The tariff classification of three leather cases from Argentina
| HTS: (1) 4202.91.9090, 4.5%, "Other containers and cases, with outer surface of leather or of composition leather, other, other." |
| (2) 4202.91.9030, 4.5%, "Travel, sports, and similar bags, with outer surface of leather or of composition leather." |
| (3) 4202.11.0030, 8%, "Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of leather, school satchels and similar containers." |
| Items: (1) A bi-fold passport holder. It is designed to provide storage, protection, portability, and organization for a passport, boarding pass, identification, and other travel documents. The interior features one open slot on each side. The left-side has one pen holder. The right-side features one snap button pocket. (2) A laptop case designed to provide storage, protection, organization, and portability to papers, documents, and various related articles. The article features a top handle and one adjustable shoulder strap. It has a zipper closure around three sides. The rear exterior features one open pocket. (3) A duffel bag designed to provide storage, protection, portability, and organization to articles of clothing and other personal effects during travel. The top of the bag secures with a zipper closure. It has two carrying handles and one adjustable shoulder strap. Each side features a zippered pocket. The front exterior features two pockets. Each pocket has a flap that secures with a magnetic snap. The rear exterior features one open pocket. |
| Reason: N/A |
| Ruling Date: Aug. 15, 2023 |
N334144: The tariff classification of aluminum foil tape from China
| HTS: 7607.19.6000, 9903.85.01, 9903.88.15, 3% + 10% + 7.5%, "Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: other." |
| Item: Aluminum foil tape used to put together yurts for camping. The tape consists of an aluminum foil layer measuring 0.05 mm in thickness coated on the back side with an acrylic adhesive layer measuring 0.035 mm in thickness that is adhered to a protective PE coated silicone release paper liner and wrapped around a paper core. You indicate that the release liner peels off to expose the adhesive and is not part of the tape itself. |
| Reason: N/A |
| Ruling Date: Aug. 15, 2023 |