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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N336897: The tariff classification of polyethylene retail carrier bags from Vietnam
HTS: 3923.21.0085, 3%, "Articles for the conveyance and packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: polyethylene retail carrier bags (PRCB's) with handles (including drawstrings), with no length or width shorter and 6 inches (152.4 mm) or longer than 40 inches (1,016 mm)." |
Item: A bag made of high-density polyethylene (HDPE). It has cut out plastic handles. The bag measures 21.5 inches from handle to bottom, 11 inches across and incorporates a gusset of 6.5 inches. The bags will be printed with the service industry company logo on them, as represented on the submitted sample. You note that they will be used by linen rental companies, however the bags are t-shirt style retail carrier bags. |
Reason: The instant bags are specifically provided for in the tariff schedule. Therefore, classification in 3923.21.0095 is precluded. |
Ruling Date: Dec. 12, 2023 |
N336927: The tariff classification and country of origin of replacement water filters
HTS: 8421.21.0000, 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: For filtering or purifying water.” |
Item: The items under consideration are replacement water filters, listed under model numbers FMS-1 and FML-4. The lead-free replacement refrigerator filters are designed to reduce chlorine, contaminates, and odor for better tasting water. The filters are pressed into a designated slot of the water filtration system of a refrigerator, and purified water is then dispensed through the door of the refrigerator. The filters are to be replaced by a consumer approximately every six months and discarded. Both filters operate in a substantially similar way and are differentiated by the slight change in shape (the FMS-1 is shorter and wider than the FML-4) to meet the needs of the intended model refrigerator they are going into. |
Reason: N/A |
Ruling Date: Dec. 12, 2023 |
N333683: The tariff classification of a glass slab from China
HTS: 7006.00.4050, 9903.88.03, 4.9% + 25%, “Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: Other: Other ... Other.” |
Item: A glass slab referred to as a “Full Body Panel” and made of rolled glass. The slabs come in various sizes up to a maximum size of approximately 5.18 feet wide by 10.5 feet long and measure approximately .47 in thickness. The slabs will be cut, polished, and finished and are used as countertops, wall panels, and flooring. |
Reason: The laboratory analysis has determined that the “Full Body Panel” glass slabs are comprised of rolled glass. The top surfaces of the slabs are polished, and two sides are beveled and polished. |
Ruling Date: Dec.11, 2023 |
N336645: The tariff classification of two painting sets from China
HTS: 9603.30.6000, free, “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): artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10¢ each.” |
Item: Two painting sets. The first consists of a plastic paint palette and two brushes. The second consists of a plastic paint palette, a plastic mixing stick, and five brushes. |
Reason: The paint palettes hold a similar value to the combined value of the brushes. Therefore, they both merit equal consideration and the paint brushes would come last in tariff in comparison. The brushes are valued at over 10 cents each. |
Ruling Date: Dec. 11, 2023 |
N336715: The tariff classification of Zoledronic Acid Injection in dosage form, from India
HTS: 3004.90.9291, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Other.” |
Item: Zoledronic Acid Injection, imported in 5 mg/100 mL bags, belongs to a class of drugs known as bisphosphonates. It is indicated for the treatment and prevention of osteoporosis in postmenopausal women. It is also indicated to increase bone mass in men with osteoporosis and for the treatment of Paget's disease. |
Reason: N/A |
Ruling Date: Dec. 11, 2023 |
N336761: The tariff classification of soil amendment from Mexico
HTS: 3824.99.3900, free, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other." |
Items: A soil amendment with the product name of “ZYPRO.” It consists of ten elemental enzymes which are also inorganic compounds, a membrane associated enzyme, and a yeast extract. |
Reason: N/A |
Ruling Date: Dec. 11, 2023 |
N336918: The tariff classification of Frozen Seafood from Vietnam. Correction to Ruling Number N336097
HTS: (1) 1604.20.3000, free, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Balls, cakes and puddings: Other.” (2) 1605.29.0500, 5%, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: …Prepared meals.” (3) 1605.21.1030, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns, not in airtight containers: Other: … Frozen, imported in accordance with Statistical Note 1 to chapter 16, Other.” |
Item: (1) Frozen Surimi Crab Stick consists of surimi (35%), water, salt, egg white powder, wheat starch, sugar, soybean oil, shrimp flavor, paprika color, and orange color. The surimi, in turn, consists of surimi fish content (45%), water, egg white powder, wheat starch, tapioca starch, monosodium glutamate, phosphate, calcium carbonate, soybean oil, sugar, salt, crab flavor, carmine color, and paprika color. All ingredients are weighed, ground, mixed, filtered, formed, steamed, cooled, thin cut, rolled, colored, wrapped, cut, cooled, frozen, film unwrapped, labeled, packed, vacuumed sealed, frozen, and enclosed into cartons for shipment to the United States. (2) Frozen Skewered Vegetable Shrimp consists of shrimp (Penaeus Vannamei, 25%), potato, carrot, zucchini, sake wine, basil, and spices. (3) Frozen Raw Marinated Shrimp Skewers (Sour & Spicy) consists of shrimp (Penaeus Vannamei, 85%), chili, spices, soy oil, and lemon. Frozen Raw Marinated Shrimp Skewers (Sour & Sweet) consists of shrimp (Penaeus Vannamei, 85%), red bell pepper, spices, tomato paste, soy oil, and garlic. |
Reason: N/A |
Ruling Date: Dec. 11, 2023 |
N336590: The tariff classification of Fondue Cheese Bakes from United Kingdom
HTS: (If under quota) 0406.90.0890, 12%, “Cheese and curd: Other cheese: Cheddar cheese: described in additional U.S. note 18 to this chapter and entered pursuant to its provision: Other.” (If over quota) 0406.90.1200, $1.227 per kilogram, “Cheese and curd: other cheese: Cheddar cheese: Other.” |
Item: (1) Rock Star Fondue Cheese Bake composed of vintage cheddar cheese, full fat soft cheese, water, wine (sauvignon blanc), rice starch, black pepper, and ground mace. The milk fat and milk solids contents are 23.2% and 14.4%, respectively. The product is cream colored and flecked with particles of black pepper and mace in a ceramic pot with a savory aroma and cheese flavors with notes of white wine. The product’s texture is a smooth paste when uncooked and a creamy sauce when cooked. (2) Black Bomber® Welsh Rarebit Cheese Bake is composed of extra mature cheddar cheese, full fat soft cheese, water, ale, wholegrain mustard, rice starch, lemon juice, and Worcester sauce. The milk fat and milk solids contents are 24.6% and 15.1%, respectively. The product’s texture is a smooth paste when uncooked and a creamy sauce when cooked. |
Reason: N/A |
Ruling Date: Dec. 8, 2023 |
N336601: The tariff classification of point-of-sale terminals from Vietnam
HTS: 8470.50.0020, free, “Calculating machines…ticket-issuing machines and similar machines…cash registers: Cash registers: Point-of-sale terminals.” |
Item: Two models of point-of-sale terminals (POSs), identified as the Stand and Mount. They are designed to accept and process various forms of payments, including chip cards, tap to pay via NFC, etc. The Stand is the countertop version, and the Mount is the version mountable on a wall or a pedestal. Both models are compatible with Apple’s USB-C iPad (the iPad is not included with the product). The point-of-sale terminals will be shipped with a USB hub, a power adapter cable, a power adapter, a drill mount, and an adhesive mount. The Stand is similar to a countertop cash register with an elevated lower pedestal arm connected to the payment processor with the iPad display. |
Reason: N/A |
Ruling Date: Dec. 8, 2023 |
N336603: The tariff classification of a plastic card holder from China
HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
Item: The product under consideration is described as the “MagSafe Wallet.” It is a rectangular case made of molded plastic and features built-in magnets that allow it to be attached to the back of any phone or phone case that utilizes MagSafe magnetic technology. It is intended to hold items such as credit cards, identification cards, or cash. The case also features a pull-out kickstand which supports upright and horizontal viewing of the phone. You indicate this case will be sold on its own. |
Reason: N/A |
Ruling Date: Dec. 8, 2023 |
N336604: The tariff classification of a handbag from Japan
HTS: 4202.29.9000, 20%, "Handbags, other." |
Item: A handbag constructed with a leather base. The majority of the outer surface is covered with paper. The bag is designed and sized to contain small personal effects that would normally be carried daily. The article measures approximately 11.8 inches (H) x 11.8 inches (W) x 2.36 inches (D). |
Reason: N/A |
Ruling Date: Dec. 8, 2023 |