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:
N340402: The tariff classification of a bread making kit from China
| HTS: 4602.12.1400, 9903.88.03, 2.9% + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601…Of vegetable materials: Of rattan: Other baskets and bags, whether or not lined: Wickerwork.” |
| Item: A bread making kit consisting of the following items packaged together in a retail box: A rattan proofing basket, textile cover, plastic dough scraper, bread lame with additional blades, whisk, and recipe booklet. The round rattan basket is fashioned from full canes of coiled rattan held in place with small stainless steel nails. |
| Reason: The rattan proofing basket confers the essential character of the set because it heavily predominates by value, weight and bulk over the other items in the set. |
| Ruling Date: June 5, 2024 |
N340333: The tariff classification of four Art Sets from China
| HTS: (1), (2), (3) 3213.10.0000, 9903.88.03, 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." (4) 9609.10.0000, 9903.88.15, 14 cents per gross plus 4.3% + 7.5% "pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath." |
| Item: (1) Acrylic Art Set 51 pieces; consists of 38 Acrylic Paints, 6 Brushes, 2 Pencils, 1 Palette, 1 Eraser, 1 Plastic Knife, 1 Sharpener, and 1 Wood Storage Box. (2) Acrylic Art Set 20 pieces; consists of 12 Acrylic Paints, 3 Brushes, 1 Eraser, 1 Sharpener, 1 Palette, 1 Pencil, and 1 Wood Carrying Case. (3) Artist Oil Color Set 36 pieces; consists of 26 Oil paints, 5 Brushes, 2 Pencils, 1 Eraser, 1 Sharpener, 1 Palette, and 1 Wood Storage Box. (4) Sketching Set; consists of 6 Sketching pencils, 3 Charcoal Pencils, 2 Tortillons, 1 Blending Stump, 1 Two-Hole Sharpener, 1 Vinyl Eraser, 1 Kneaded Eraser, 1 Sanding Block, 1 Ruler, and 1 Wood Carrying Case. |
| Reason: (1), (2), (3) The essential character is imparted by the paints and components used to apply the paints. (4) The essential character is imparted by the pencils. |
| Ruling Date: June 5, 2024 |
N340286: The tariff classification of a Tissue-Tek AutoWrite Ink Cartridge Kit from the Netherlands
| HTS: 8443.99.2510, free, "Printing machinery…other printers…and…parts…: Parts…: Other: Parts…of printers: Parts of printer units…: Other: Ink cartridges." |
| Item: The Ink Cartridge 280ml is used as a replacement cartridge in a Tissue-Tek AutoWrite inkjet printer, and the twenty-five Cleaning Foam Swabs are used to clean the print head on the printer. The Sealing Device seals the print head closed in order for the printer’s pump to draw ink into the print head reservoir. |
| Reason: The Ink Cartridge imparts the essential character of the imported set. |
| Ruling Date: June 5, 2024 |
N340252: The tariff classification of Sucralfate (CAS No. 54182-58-0) in bulk form, from China
| HTS: 2940.00.6000, 9903.88.03, free + 25%, “Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other.” |
| Item: Sucralfate is a sugar ester consisting of a complex formed from sucrose octasulfate and polyaluminum hydroxide. It is indicated for the short-term treatment of duodenal ulcers. |
| Reason: N/A |
| Ruling Date: June 5, 2024 |
N340246: The tariff classification of Divalproex Sodium DR Capsules in dosage form, from India
| HTS: 3004.90.9236, 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: Medicaments primarily affecting the central nervous system: Anticonvulsants, hypnotics and sedatives.” |
| Item: Divalproex Sodium DR, imported in 125 mg capsules, is valproate and belongs to a class of medications called anticonvulsants. It is indicated for the treatment and management of seizure disorders, mania and migraine headaches. |
| Reason: N/A |
| Ruling Date: June 5, 2024 |
N340244: The country of origin of wire harnesses
| Country of Origin: South Korea |
| Item: Two wire harnesses specifically designed for use in motor vehicles. The first harness comprises a group of insulated conductor wires bundled together and covered with plastic and terminated at the various ends with an assortment of connectors. This harness is installed within the engine compartment of a vehicle in order to transfer signals between the intake and exhaust systems. The second harness comprises a bundle of insulated wires terminated at each end with specially designed terminal connectors. This harness is installed within a vehicle’s engine compartment and is used to transmit electrical signals through the brake system. Insulated cable conductors are manufactured in South Korea and sent to China in bulk. In China, the cables are cut to the desired length and taped together in order to create the unterminated harness. The ends of the cables are then stripped and the connectors and terminals are assembled thereon. The finished harness is then shipped back to South Korea for final testing and packaging for shipment to the U.S. |
| Reason: The South Korean originating cable imparts the character of the finished article as they are the functional components of the harnesses. |
| Ruling Date: June 5, 2024 |
N340243: The country of origin of wire harnesses
| Country of Origin: (1) China (2) Japan |
| Item: A wire harness specifically designed for use within a motor vehicle. The subject harness is comprised of a length of insulated wire bundles with various connectors attached at the ends. You state that the harness is mounted around the engine block of the vehicle and is used to transmit electrical signals to the sensors of the vehicle. The manufacturing process begins in South Korea with the manufacturer of the insulated and bundled cable conductor. This cable is then shipped to China where it is cut to the desired length and the ends are stripped to prepare for the addition of the connectors. The connectors, whose parts originate from various locations, are then assembled onto the ends of the cable. The finished harness is then packaged for shipment to the United States. |
| Reason: The South Korean originating cable bundles impart the character of the finished article as they are the functional component of the harness. |
| Date: June 5, 2024 |
N340217: The tariff classification of a hologram necklace from China
| HTS: 7117.90.90.00, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” |
| Item: A hologram necklace that consists of a colorful plastic shell, an internal battery, a hologram fan mounted in the shell, a clear acrylic front panel to showcase the holographic images, and a nylon lanyard for wearing around the neck. The hologram fan is a fan blade with an LED strip on the blade. As the fan spins, the LEDs produce images that appear to hover in mid-air. The device has a single USB-C port in the back, which charges the internal battery via cord and wall plug. The internal battery allows the device to run wirelessly. There is a button to turn the hologram fan on and off. Some versions have a speaker in the shell that plays pre-recorded music. |
| Reason: N/A |
| Ruling Date: June 5, 2024 |
N340125: The tariff classification of Coffee Beverages from Japan
| HTS: 2202.99.9120, 0.2¢/liter, “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other: Other.” |
| Item: Five Coffee Beverages known as UCC Black, UCC Hawaii Kona, UCC Original Blend, UCC Matcha Latte and UCC Café Latte. The coffee products are said to be ready to drink and will be sold in steel cans that are packed upon importation in cartons made of wastepaper and pulp. |
| Reason: N/A |
| Ruling Date: June 5, 2024 |