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:
N337649: The tariff classification of a religious book from the United Kingdom
| HTS: 4901.99.0040, free, “Bibles, testaments, prayer books and other religious books.” |
| Item: A book authored by Pope Francis, C’est la Confiance, on the life of St. Therese of Lisieux, in celebration of the 150-year anniversary of her birth. The glue-bound soft cover book contains 44 pages. The Vatican website lists the book as an “Apostolic Exhortation” written by Pope Francis and dedicated to the Saint of Lisieux. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2024 |
N337615: The tariff classification and applicability of trade remedies of a photovoltaic (PV) generator from India
| HTS: 8501.72.1000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W.” |
| Trade Remedies: subject to Section 201 safeguard duties |
| Item: The 90-watt Sunforce 12-volt off-grid battery charger (generator) is a weatherproof high-efficiency polycrystalline PV panel having a tempered glass surface on the cell side, a back sheet of composite Tedlar/PET/Tedlar material, a junction box and an aluminum frame. The junction box is equipped with two blocking diodes and terminals/wires that allow for electrical connection. The PV surface area is 1,002 mm by 670 mm for a total PV surface area of 6,713 cm and the generator doesn't incorporate static converting apparatus or a battery. The generator has a maximum output of 90 watts and is intended to be attached directly to a charge controller for the purpose of charging a 12-volt battery(ies). The generator is connected to a recreational vehicle or boat batteries. |
| Reason: Because India is not designated as a WTO developing country, the additional duties for CSPV cells will apply to importations of the 90-watt Sunforce 12-volt off-grid battery charger upon importation into the U.S. unless specifically excluded by a provision of Note 18(c) to Chapter 99, HTSUS. |
| Ruling Date: Jan. 25, 2024 |
N337405: The tariff classification of Rice Miso Soybean Paste from Japan
| HTS: 2008.99.6100, 3.8%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: Other, including mixtures other than those of subheading 2008.19: Other: Soybeans." |
| Item: Rice miso soybean paste is light brown to tan in color and has a thick consistency that is similar in appearance to a nut spread. It is imported at a normal temperature and is sold in bulk to the food service industry. The product has steamed soybeans, rice koji, salt, ethanol and riboflavin. The soybeans are processed by sorting, washing, soaking, boiling and cooling. The rice is soaked, steamed, cooled and fermented. The soybeans and rice are then mixed with salt and fermented. Alcohol is added to the fermented mixture. After mashing, the finished product is filled into individual bags. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2024 |
N337346: The tariff classification of a ventilation hood from China
| HTS: 8414.59.6560, 9903.88.03, 2.3% + 25%, “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Centrifugal.” |
| Item: Blaze’s Barbeque Vent Hood. The vent hood is a stainless-steel canopy that extracts smoke and grease released from a grilling surface. The vent hood incorporates two motorized fans and features a control panel, a reusable filter, two outlets, and a light that illuminates the grilling surface. The centrifugal fans can be individually controlled and have four settings. |
| Reason: The vent hood is classified within heading 8414, but it doesn't satisfy the measurement requirement prescribed by the subheading. |
| Ruling Date: Jan. 25, 2024 |
N337565: The country of origin of a brake rotor
| Country of Origin: Germany |
| Item: A brake rotor, which is a high-performance and lightweight rotor intended for sale to aftermarket vendors within the U.S. The rotor is designed to be used on luxury and high-performance automobiles to provide improved braking performance compared to standard brake rotors. The item will be shipped directly from China to the U.S., or from Germany to the U.S. |
| Reason: The components fabricated in Germany do not undergo a change in their name, character or use because of the processing in China. As a result, no substantial transformation occurs in China. The Chinese aluminum bell’s function is to mount the brake rotor onto the wheel hub; the brake caliber clamps the brake pads against the cast iron rotor, creating the friction to stop the car when the driver applies the brakes. The cast iron rotor imparts the character of the finished brake rotor. |
| Ruling Date: Jan. 26, 2024 |
N337555: The tariff classification of footwear from China
| HTS: (1) 6404.19.5730, 12.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics; other; other: valued not over $3/pair: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; other; for men." (2) 6404.19.5760, 12.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics; other; other: valued not over $3/pair: other: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter; other; for women." (3) 6404.19.5790, 12.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued not over $3.00/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other." |
| Items: (1), (2), (3) A closed-toe/closed-heel, water shoe that does not cover the ankle. A hook and loop closure located on the lateral side secures the shoe to the foot. The outer sole is made of thermoplastic rubber (TPR) with textile materials covering most of the surface area in contact with the ground. The water shoe is being imported in different sizes and identified by different style numbers. Style #709643 for men, style #426513 for women and style #624140 for teens have outer soles that measure 6.2 mm thick and are valued at $2.65 per pair. Style #821581 for youths has an outer sole that measures 5.4 mm thick and is valued at $2.60 per pair. Style #988813 for toddlers has an outer sole measuring 5.2 mm thick and is valued at $2.55 per pair. |
| Reason: N/A |
| Ruling Date: Jan. 26, 2024 |
N337260: The country of origin marking, status under the United States-Mexico-Canada Trade Agreement (USMCA), and applicability of Section 301 trade remedies for Thermal Modules
| Country of Origin: Mexico |
| USMCA Eligibility: Eligible |
| 301 Trade Remedies: Subject to the duties |
| Item: The Thermal Module without Vapor Chamber is described as a heat sink assembly that is intended to be mounted to the processor of an automatic data processing machine’s (ADP) central processing unit (CPU) for the purpose of heat dissipation and cooling. The Thermal Module without Vapor Chamber consists of aluminum fins, a copper heat pipe, an aluminum base, a copper plate, and fasteners. Once assembled, the heat sink assembly receives labels and thermal grease. |
| Reason: (USMCA) Because all the foreign materials are classified outside of subheading 8473.30, the requisite tariff shift rule is met. The identified foreign components used in the production of the thermal modules are all classified outside of heading 8473. (301) All the materials used in the production of the thermal modules are Chinese origin. In Mexico, the process of manually arranging heat conductive materials, assembling by hand, and then heating them in an oven to join the pieces isn't a complex process and doesn't transform the heat dissipating components into a new article that is performing a function different from heat dissipation. Rather, the joining of the aluminum plate, the aluminum fins, the copper heat pipe, and so on, allows the individual components to work together to dissipate heat more effectively. |
| Ruling Date: Jan. 26, 2024 |
N334912: The tariff classification of a stretcher blanket from China
| HTS: 5603.93.0090, 9903.88.03, free + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2: Other.” |
| Item: A gray stretcher blanket measuring 40” x 80” and comprised of 100 percent polyester with edges that are unfinished/unhemmed. The polyester is of staple fibers. CBP laboratory analysis has determined that the stretcher blanket is of nonwoven construction and weighs 148.5 g/m2. |
| Reason: The item was determined to be of nonwoven construction and not felt construction, therefore heading 5602 is precluded. |
| Ruling Date: Jan. 26, 2024 |
N331823: The tariff classification of a bonded polyester woven upholstery fabric from China
| HTS: 5407.52.2060, 9903.88.03, 14.9% + 25%, “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent of more by weight of textured polyester filaments: Dyed: Other: Weighing more than 170 g/m2.” |
| Item: Flexsteel Pattern 78 (East Lake) is a bonded fabric composed of a woven face bonded to a knit backing fabric. The dyed face fabric is a variation of a twill weave construction and isn't of 3-thread, 4-thread, or cross twill construction. The face fabric is composed wholly of textured filament yarns of man-made fibers, of which approximately 97% are polyester and 3% nylon. The face fabric weighs 227.1 grams per square meter. The knit backing fabric is composed wholly of polyester and weighs 131 g/m2. Additionally, the glue that bonds the two layers together weighs 4.5 g/m2. The total weight of the bonded fabric is 362.6 g/m2. |
| Reason: The face fabric imparts this product with the essential character. This fabric will be imported in 54-inch widths and be used for upholstery. |
| Ruling Date: Jan. 26, 2024 |