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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N335978: The tariff classification of an electric spa device from China
| HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: The RenuSpa iO, which is described as a hand-held microcurrent device. The device consists of an array of metallic nodes connected to a plastic housing that contains the power button and internal electronics. The device is chargeable through an included wireless charger. In use, the device creates an electrical microcurrent that, when applied to the body through a conductive gel, is designed to smooth the skin and provide refreshing benefits to the user. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2023 |
N335968: The tariff classification of plastic beverage drinking pouches from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: Plastic beverage drinking pouches. It contains six drinking pouches and six plastic straws and are packaged together for retail sale. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2023 |
N335981: The tariff classification of a Buñuelo mold from China
| HTS: 7615.10.5040, 9903.88.15, 3.1% + 7.5%, “Table, kitchen or other household articles and parts thereof, of aluminum, Other: Cooking and kitchen ware: Not enameled or glazed and not containing nonstick interior finishes: Cast. Other.”” |
| Item: A buñuelo mold. The aluminum cast mold has a flower design, is not enameled, glazed, and does not contain nonstick interior finishes. The aluminum cast mold is used to make Mexican fritters called buñuelos. |
| Reason: This product is unlike the exemplars listed within the language for heading 8215, and thus, would not be considered as similar kitchen or tableware. Therefore, this article would be classified elsewhere according to its constituent material. Therefore, classification in subheading 8215.99.5000 is precluded. |
| Ruling Date: Oct. 31, 2023 |
N335826: The tariff classification of Snow Color Markers from China
| HTS: 3213.10.0000, 9803.88.03, 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: Snow Color Markers, which will be imported in plastic spray bottles, containing a 8.5 gram packet of red, blue, or green colorant powder. This product is intended to be used by children to spray liquid color onto snow for a fun and creative experience. It is prepared by adding water into the spray bottle and mixing it with the included colorant powder. |
| Reason: N/A |
| Ruling Date: Oct. 27, 2023 |
N335585: Country of origin of a hybrid innerspring and foam mattress
| Country of Origin: Australia |
| Item: A hybrid innerspring and foam mattress that can be customized by the user with the replacement of internal foam cushions of various densities in various zones. It comprises coil springs and polyurethane foam layers enclosed in a zippered textile cover. The foam pads are produced using a highly specialized Variable Pressure Foaming (VPF) technology that purportedly produces foam with a durable yet porous structure that overcomes the heat-trapping propensity of memory foam and standard foam mattresses. |
| Reason: The Australian manufacturing satisfies all three prongs of the substantial transformation test. |
| Ruling Date: Oct. 24, 2023 |
N335815: The tariff classification and country of origin of the SenseHub Tag
| HTS: 9031.80.8085, free, "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| Country of Origin: Mexico |
| Items: The “SenseHub Tag” or “Tag,” which is a device designed to monitor a cow’s behavior through a proprietary algorithm that provides the farmer, via the Tag’s software, the necessary information about changes in behavior to make informed farm management decisions. This monitoring is achieved through two sensors (a temperature sensor and a MEMS accelerometer) and an infrared (IR) receiver within the Tags. |
| Reason: Without the ability to identify the cow’s location and/or be able to measure the movement of the cow, there would be no need for the transmission function. In other words, the transmission of data is in service of determining a cow’s location and physical activity. |
| Ruling Date: Nov. 3, 2023 |
N335925: The tariff classification of the HP/LP Flare Knockout/CHD Module from Canada
| HTS: 8421.39.0140, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other: Gas separation equipment.” |
| Item: The HP (High Pressure)/LP (Low Pressure) Flare Knockout/CHD (Closed Hydrocarbon Drain) Module (Module No. 142), which is a module that will be incorporated into the Nanushuk Processing Facility (NPF). The NPF, when completed, will process oil deposits from the Nanushuk reservoir into sales quality oil. |
| Reason: As the inputs are specifically designed for use within the module, the classification shall be dictated by the principal function of the composite good, which is to separate entrained liquids from gas streams. |
| Ruling Date: Nov. 3, 2023 |
N335927: The tariff classification of a Treater Module from Canada
| HTS: 8421.29.0015, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Oil-separation equipment.” |
| Item: A Treater Module (Module No. 233), which is a module that will be incorporated into the Nanushuk Processing Facility (NPF). The NPF, when completed, will process oil deposits from the Nanushuk reservoir into sales quality oil. The Treater Module is comprised of a treater building, treater, exhaust fans, exhaust fan motors, building heaters, and building heater motors. This module is intended to be shipped by barge as a completed module. |
| Reason: N/A |
| Ruling Date: Nov. 3, 2023 |
N336130: The tariff classification of a metal decorative item from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; …: Statuettes and other ornaments, and parts thereof: Other." |
| Items: The merchandise under consideration is described as a Rattan Christmas Sleigh. The first style is described as 9” H Sleigh made of 52% iron, 45% split rattan, 2% polyethylene, and 1% polyester. The second style is described as 6” H Sleigh and is made of 52% iron, 45% split rattan, 2% polyethylene, and 1% pinecone. Both styles have a rattan body in the shape of an open sleigh and a metal frame with metal runners. The sleighs are adorned with a small artificial wreath on the front and a sprig of artificial mistletoe berries and leaves on the back. |
| Reason: Although the sleigh is decorated with a Christmas wreath and other foliage, the sleigh is designed to contain or support other decorative objects, therefore it cannot be classified as a festive article on its own. |
| Ruling Date: Nov. 3, 2023 |
N336147: The tariff classification and country of origin of a basket from Vietnam
| HTS: 4602.19.1800, 4.5%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from the articles of heading 4601…: Of vegetable materials: Other: Other baskets and bags, whether or not lined: Other: Other” |
| Country of Origin: Vietnam |
| Items: The product to be imported is a handmade basket that is used for storage. It is an open top basket in the shape of a bone, similar to an elongated barbell, and is constructed of an outer shell of woven dried water hyacinth strips over a metal frame. The basket measures 9.65” by 7.09” by 14.8”. |
| Reason: (1) It is the water hyacinth plaiting material which imparts the essential character of the storage basket. (2) All processes of manufacture occur in Vietnam. |
| Ruling Date: Nov. 3, 2023 |