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.
N335367 and N335368: The tariff classification of the “Gumball Kidz” mini gumball machines from China
HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
Item: A mini plastic toy representation of a real gumball machine with a plastic lobster clasp at the top and gumballs inside its clear plastic globe. A package of candy gumballs is included in the retail package. The mini toy gumball machine is principally designed for the amusement of children ages 4 and older. |
Reason: N/A |
Ruling Date: Oct. 10, 2023, and Oct. 6, 2023, respectively |
N335413: The Tariff Classification and Country of Origin of Frozen Scallop Meat
HTS: 0307.22.0000, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine…: Scallops, and other molluscs of the family Pectinidae: Frozen.” |
Country of Origin: Japan |
Item: whole in-shell scallops harvested from an aquaculture facility in Japan, frozen, and shipped to China |
Reason: The article is not substantially transformed due to processing that is performed in China. |
Ruling Date: Oct. 10, 2023 |
N335423: The tariff classification of an electric PTO clutch brake from China
HTS: 8505.20.0000, 9903.88.01, 3.1% + 25%, “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Electromagnetic couplings, clutches and brakes.” |
Item: An Electric PTO Clutch Brake. It is described as an electromagnetic device used to activate the cutting blades of a lawn mower, and consists of a pulley, bearing, brake plate, armature, rotor, coil, field assembly, and brake pads. The pulley on the PTO Clutch Brake is linked to a corresponding pulley in the mower that drives the cutter blades. When idle, springs pull the armature against the brake pads, holding it in place. During use, a voltage is applied to the coil to pull the armature towards the rotor, which is attached to the engine shaft, thus engaging the cutting blades. |
Reason: N/A |
Ruling Date: Oct. 10, 2023 |
N335487: The tariff classification of a silicone facial brush from China
HTS: 9603.29.8090, 0.3¢/item + 3.6%, “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40¢ each: Other.” |
Item: A silicone facial scrubber, octagonal in shape, and featuring silicone bristles on the front that are intended to remove dirt and cleanse the skin. On the back is a handle that also functions as a suction cup for storage. One of the sides has a semicircle cutout which creates a loop that can be used to hang the article on a hook. |
Reason: N/A |
Ruling Date: Oct. 10, 2023 |
N335577: The tariff classification of Sugar Free Matcha Latte Mix from Japan
HTS: 2101.20.9000, 8.5%, “Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Other: Other.” |
Item: The Jade Leaf Sugar Free Matcha Latte Mix. The item is marketed in powdered form and consists of the sweetener Erythritol, Matcha Tea, and Monk Fruit Extract. The product is consumed by mixing the powder with warm water and milk to produce a matcha latte that may be consumed warm or cold. The product comes in a 150 gram package, with 50 to a case. |
Reason: N/A |
Ruling Date: Oct. 10, 2023 |
N335600: The tariff classification of crayons from China
HTS: 9609.90.8000; 9903.88.15, free + 7.5%, "pencils...crayons, pencil leads, pastels, charcoals, writing or drawing chalks and tailors’ chalks: other: other." |
Items: wax crayons packed in boxes containing four crayons |
Reason: N/A |
Ruling Date: Oct. 10, 2023 |
N335593: The country of origin of a Step Drill Bit
Country of Origin: South Korea |
Item: A conical-shaped drill bit with a gradually increasing diameter. A sharp groove on the side of the tool serves as a cutting edge. The bit also has several levels with increasing diameters from tip to end. The bit is made of high-speed steel alloy and is designed for use with power hand drills, drill presses, or other rotating action tools that drill a variety of hole sizes in plastic, wood, and metal. |
Reason: It is the forging of the high-speed steel rod into the cylindrical shank and conical body of the bit in South Korea that substantially transforms the blank rod into a new and different article (a step drill bit). |
Ruling Date: Oct. 6, 2023 |
N335605 and N335606: The tariff classification of a men’s woven jacket from Vietnam
HTS: (If the garment passes the water resistance test as described in Additional U.S. Note 2 to Chapter 62, HTSUS), 6201.40.7000, 7.1%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant." |
(If the item does not pass the water resistance test), 6201.40.7511, 27.7%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
Item: A men’s jacket constructed from 92% polyester, 8% spandex woven fabric treated with a C0 durable water repellent. The unlined jacket features a full front opening secured with a zipper closure that extends to the top of a stand-up collar, long sleeves with snap cuffs, and zippered pockets below the waist. In addition, an elastic drawcord fitted with locks is inserted through a casing in the hem. |
Reason: N/A |
Ruling Date: Oct. 6, 2023, for both rulings |