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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N336859: The tariff classification of a laser scribing system from China
| HTS: 9013.20.0000, 9903.88.01, free + 25%, “Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter: Lasers, other than laser diodes.” |
| Item: A scribing laser system that consists of a laser scribing head unit, controller module, and remote touch panel. The laser head contains a CO2 laser unit that works at either 10 Watts (W), 30W, or 60W. The subject system is used in order to laser etch or scribe writing or other identifying marks on a variety of materials within an assembly line. The laser system does not use any ink to print the desired marks. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2023 |
N336847: The tariff classification of an aluminum traffic sign from China
| HTS: 8310.00.0000, 9903.88.03, free + 25%, “Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405.” |
| Item: A traffic sign. It is made of rectangular aluminum plate with curved edges and self adhesive plastic sheeting. The sheeting will either be reflective or nonreflective and will be imported already laminated to the aluminum panel. The traffic sign will be printed with either letters and/or various symbols at the time of importation. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2023 |
N336816: The tariff classification of a walk-behind cultivator from China
| HTS: 8432.29.0060, 9903.88.02, free + 25%, “agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: …cultivators, …: other: cultivators…: walk behind rotary tillers." |
| Item: An electric walk-behind 80V 10 inch Cultivator. The cultivator can till sod and grass, prepare seed beds, and cultivate gardens and flower beds. It can also be used for aerating lawns and soil, weeding, and mixing in fertilizer. The cultivator weighs 13.517 kilograms and incorporates four bidirectional rotating tines and two 8 inch flat-free tires for mobility over rough terrain. |
| Reason: The cultivator incorporates two tires and is operated by walking and pushing it from behind. |
| Ruling Date: Dec.12, 2023 |
N336770: The tariff classification of a metal shelter from China
| HTS: 7308.90.9590, 9903.88.02, free + 25%, “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other.” |
| Item: A Galvanized Metal Livestock Shed. This 240 square foot, 12’ x 20’ shed is used to shelter livestock or store supplies. The shed is an open front structure with a base and primary frame, as well as galvanized corrugated metal sheet panels, which form the roof and three walls. |
| Reason: The instant shelters have only three walls and are not complete enclosures; they are not fully resistant to the elements. They are also not akin to any of the exemplars, which are all designed to accommodate one or more people performing one or more tasks while operating in the interior. The instant shelters are therefore not classifiable as prefabricated buildings. |
| Ruling Date: Dec. 12, 2023 |
N336765: The tariff classification of a backpack from Cambodia
| HTS: 4202.92.3120, 17.6%, “travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks.” |
| Item: A child’s backpack constructed with an outer surface of 100% polyester, which is a man-made textile material. The backpack is designed to provide storage, protection, organization, and portability to the child’s personal effects during travel. It features one main compartment with a zippered closure. The front panel features an animal character. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The article measures approximately 7.25 inches (W) x 8 inches (H) x 4.25 (D) inches. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2023 |
N336751: The tariff classification of a Flat Pack Wood Burning Pizza Oven & Grill
| HTS: 7116.20.4000, 10.5%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” |
| Items: An oven/grill made of powder-coated steel that features an internal cooking chamber made from cordierite. It also includes a built-in thermometer. This product is packaged in a flat pack and does not require tools for assembly due the groove and tongue design. |
| Reason: As cordierite is listed as a semiprecious stone in the annex to heading 7103, and there are no exclusions preventing classification from said chapter, the pizza oven box, with internal cooking chamber made from cordierite, falls within the scope of articles classifiable within heading 7116. |
| Ruling Date: Dec. 12, 2023 |
N336734: The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama
| HTS: 3918.10.1020, 5.3%, "floor coverings or plastics, whether or not self-adhesive, in rolls or in the form of tiles: of polymers of vinyl chloride: floor coverings: vinyl tile: vinyl tile consisting of a rigid solid polymer core." |
| Country of Origin: Panama |
| US-Panama Trade Promotion Agreement status: Eligible |
| Item: Vinyl flooring tiles with click lock installation edging. The tiles consist of the following layers: a UV coating layer, polyvinyl chloride (PVC) wear layer and a PVC decorative layer, a stone plastic composite (SPC) core comprised of a mixture of PVC and calcium carbonate, and an ethylene-vinyl acetate (EVA) acoustic padding layer. Large SPC sheets are manufactured in either China or Vietnam. This layer will form the core. Next the core SPC sheet is laminated with the PVC color layer and PVC wear layers through a hot press roller that embosses textures onto the surface. This is followed by a UV coating that is sprayed on top of the bonding. The large SPC sheets are shipped to Panama for further production. The first step in the process is the cutting process. The next step is “slotting” sometimes referred to as “profiling.” The final transformation step is the “padding.” In this step a padding made from cellular ethylene-vinyl acetate (EVA), sourced from India or China will be bonded through a series of hot gluing rollers to the bottom of the SPC layer. |
| Reason: The manufacturing process in Panama transforms the non-originating components and parts to produce the finished SPC flooring tiles. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. Therefore, the "product of" requirement has been satisfied. |
| Ruling Date: Dec. 12, 2023 |
N336575: The tariff classification and country of origin of Microgestin (Norethindrone Acetate -Ethinyl Estradiol) and Microgestin Fe (Norethindrone Acetate -Ethinyl Estradiol and Ferrous Fumarate) Tablets in dosage form
| HTS: 3006.60.0000, free, “Pharmaceutical goods specified in note 4 to this chapter: Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides.” |
| Country of Origin: China |
| Item: (1) Microgestin, imported in 1.5 mg/0.03 mg and 1 mg/0.02 mg tablets, is a medicinal preparation containing a combination of Norethindrone Acetate (a progestin) and Ethinyl Estradiol (a steroidal estrogen), as the active ingredients. The product is a combination oral contraceptive that is indicated for the prevention of pregnancy. (2) Microgestin Fe, imported in 1.5 mg/0.03 mg and 1mg/0.02 mg tablets, is a medicinal preparation containing a combination of Norethindrone Acetate (a progestin) and Ethinyl Estradiol (a steroidal estrogen), as the active ingredients. The Microgestin Fe also contains a small amount of iron (ferrous fumarate) in each of the 7 inactive tablets taken during the fourth week. The Microgestin Fe is supplied as a continuous dosage regimen consisting of 21 oral contraceptive tablets and seven ferrous fumarate tablets. The ferrous fumarate tablets are present to facilitate ease of drug administration via a 28-day regimen. Microgestin Fe is a combination oral contraceptive that is indicated for the prevention of pregnancy. |
| Reason: In this case, the mixing of the active ingredients Norethindrone Acetate (made in Germany) and Ethinyl Estradiol (made in Netherlands) with the inactive ingredients into the final dosage tablets in China results in a substantial transformation and the country of origin will be China. |
| Ruling Date: Dec. 12, 2023 |
N336534: The tariff classification of underwear from Bangladesh or Sri Lanka
| HTS: 6107.12.0010, 14.9%, “Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers: Men’s.” |
| Item: Men’s boxer briefs constructed of 85% nylon, 15% elastane knit fabric. The styles are only differentiated by leg length. |
| Reason: The garments of heading 6212 must have body support as their primary function. These items offer light support in the genital region and, furthermore, that feature is a secondary function to the garment as a whole. The primary purpose of these items as being that of an undergarment, not a body supporting garment. |
| Ruling Date: Dec. 12, 2023 |
N331917: The tariff classification of plain-woven polyester upholstery fabric from China
| HTS: 5512.19.0040, 9903.88.03, 13.6% + 25%, “Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Duck.” |
| Item: Flexsteel Pattern 837 (Fanciful) is a printed fabric of plain weave construction. The fabric weighs 304.7 g/m2 and is composed wholly of polyester fibers. The fabric contains 22 single yarns per centimeter in the warp and 18 single yarns per centimeter in the filling. The average yarn number for this fabric has been calculated to be 13 in the metric system. Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2023 |