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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N334535: The tariff classification of a linear transport system and its components from Germany

HTS: (1) 8428.39.0000, free, “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other continuous-action elevators and conveyors, for goods or materials: Other.”
(2) 8431.39.0010, free, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.”
(3) 8413.19.0000, free, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Pumps fitted or designed to be fitted with a measuring device: Other.”
Items: (1) The XTS Linear Transport System, which consists of motor modules, guide rails, movers, and a base plate. Designed for product transport, the components are assembled to form a modular track fitted with magnetically driven movers that move along a travel path of motor modules. The movers in the system are passive and capable of moving individually along the track to transport objects to different processing stations. (2) A motor module composed of an electric motor section, a feedback system to detect position, and a 180-degree rotating connector, which is used for data communication and to supply power to the module. The electric motor section is configured with a series of coils designed to create an electromagnetic field. Multiple motor modules are connected together to form a continuous track, which is then equipped with movers. (3) A lubrication pump with a reservoir and a motor. Once activated by a control system, the lubrication pump disburses minute amounts of lubricant onto a rail in a pre-determined frequency.
Reason: N/A
Ruling Date: Aug. 22, 2023

N334565: The tariff classification of a metal clip with pen holder from China

HTS: 7419.80.5050, 9903.88.03, free + 25%, "Other articles of copper, other, other…other."
Item: A metal clip with pen holder comprised of a metal clip made of brass that is attached to a loop made of polyurethane. The loop is secured to the clip with two brass fasteners. The intended use for this item is to slide the metal clip onto the cover of a date planner, journal or notebook and to use the looped material to hold a writing utensil such as a pen or pencil.
Reason: Based on the breakdown of materials by weight and value, brass predominates by weight and value
Ruling Date: Aug. 22, 2023

N334607: The tariff classification of nitrile butadiene rubber block from China

HTS: 4016.99.6050, 9903.88.03, 2.5% + 25%, "Other articles of vulcanized rubber other than hard rubber: other: other: other: other: other: other."
Item: A helmet production drying block. It is composed of vulcanized nitrile butadiene rubber. The block is in the approximate shape of a triangle and is designed to be mounted on a stand. The block is designed to hold a motorcycle helmet while the applied paint dries.
Reason: N/A
Ruling Date: Aug. 22, 2023

N334761: The tariff classification the “BASIX Double Jax Game” from China

HTS: 9504.90.9080, 9903.88.15, free + 7.5%, " Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other.?
Item: A game consisting of 2 rubber balls and 16 plastic jacks. A jack, is a six-pointed object that is used as a game piece tossed, caught, and moved in the game of “jax/jacks”. The game is intended for children ages 4 years and older.
Reason: N/A
Ruling Date: Aug. 22, 2023

N334204: The country of origin of a lined brake shoe assembly

Country of Origin: India
Item: A lined brake shoe assembly for heavy duty commercial vehicle brakes. The assembly consists of two brake lining blocks (friction material) from India, two steel brake shoes and brake hardware from China, 56 rivets from the United States, and a box (packaging) from Vietnam. The brake lining blocks are mechanically riveted to the steel brake shoes in Vietnam to create a finished lined shoe assembly. The installation brake hardware is included in the lined shoe kit. All four components are then packaged together in Vietnam in the box for import to the U.S.
Reason: The steel core has no independent function, but rather loses its separate identity by incorporation in the brake shoe assembly.
Ruling Date: Aug. 21, 2023

N334421: The country of origin of a Hollow Chocolate Ball with Marshmallow Inside

Country of Origin: Singapore
Item: A Hollow Chocolate Ball with a Marshmallow Inside. The item is produced from milk chocolate from Singapore that is made into bars. In China, the chocolate from Singapore is melted, molded, opened, has the marshmallow inserted, closed, cooled, and packed.
Reason: The processing performed in China does not alter the essential character of the chocolate.
Ruling Date: Aug. 21, 2023

N334434: The country of origin and marking of musical instrument tuners

Country of Origin: Taiwan
Items: Musical instrument tuners. Both devices operate in a substantially similar way by assisting musicians to better tune their instruments. In operation, the tuner is clipped onto the musical instrument and a vibration sensor in the tuner senses the vibration. The processor chip converts the vibration frequency to a letter note and displays the letter on the LCD screen.
Reason: The PCBA surface mount technology assembly process, which includes the installation of the Korean origin processor chip, results in a substantial transformation of the Chinese and Korean components.
Ruling Date: Aug. 21, 2023

N334469: The tariff classification of spiral notebooks from China

HTS: 4820.10.2060; 9903.88.03, free + 25%, “Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other.”
Items: Four styles of spiral bound notebook, each with a different Halloween-themed cover design. The notebooks measure approximately 5” x 5” and contain 50 lined pages. They are individually packaged.
Reason: Although the sticker on the back of each notebook identifies them as “party favors,” the items do not meet the requirements for classification as party favors in chapter 95. Party favors are generally miniature in size, inexpensive, not suitable for long-term use, and packaged in multiples to distribute to a number of party guests.
Ruling Date: Aug. 21, 2023

N334667: The tariff classification of scrub tops and trousers from Pakistan

HTS: (1) 6211.33.9042, 16%, "Track suits, ski-suits, and swimwear; Other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Shirts excluded from heading 6205: Designed for use in hospitals, clinics, laboratories or contaminated areas."
(2) 6203.43.9009, 27.9%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Designed for use in hospitals, clinics, laboratories or contaminated areas."
Items: (1) An upper body garment constructed of 65% polyester and 35% cotton woven fabric. Style VFS-O-XL features a V-neckline with a crossover neckband; short, hemmed sleeves; and a straight, hemmed bottom with side slits.(2) A pair of trousers constructed from 65% polyester and 35% cotton woven fabric. Style VF-N-XL features a fully elasticized waistband and hemmed leg openings.
Reason: The sizing of the submitted samples is more consistent with men’s garments.
Ruling Date: Aug. 21, 2023

N334179: The tariff classification of yeast extracts from China

HTS: 2106.10.0000, 9903.88.03, 6.4% + 25%, "Food preparations not elsewhere specified or included… protein concentrates and textured protein substances."
Items: Fermentation yeast extracts that provide nutrients for bacterial fermentation to produce chemicals. The products are said to contain 100% yeast extract in powdered form, containing a dry weight of protein of approximately 75%. The yeast extracts are said to be prepared by autolysis, separation, UHT, evaporation, spray drying and sieving. The products will be imported in 500 kilogram super sacks and will be sold to companies who use yeast extract in their fermentation process.
Reason: N/A
Ruling Date: Aug. 18, 2023