Rulings, remedies and court proceedings for customs and trade professionals

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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N340896: The tariff classification of pipes for pipe-in-pipe assembly from Germany

HTS: 7305.31.6090, 9903.80.01, free + 25%, "Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel: other, welded, longitudinally welded: other: of alloy steel, other."
Item: 36% Nickel Alloy (Invar) pipes for use in pipe-in-pipe (PIP) assemblies in a liquefied natural gas (LNG) facility. These cold-rolled, pickled, longitudinally welded pipes with buttweld ends will be imported in four sizes: 1) 28” (711.20 mm) outside diameter (OD) with a .315” (8 mm) wall thickness (WT); 2) 34” (863.6 mm) OD with a .354” (9 mm) WT; 3) 40” (1016 mm) OD with a .681” (17.3 mm) WT; and 4) 40” (1016 mm) OD with a .511” (13 mm) WT. The 40” OD pipe will also have an anti-corrosion coating. After importation, the 28” OD and 34” OD pipes are cut-to-length, wrapped with Izoflex insulation, and inserted into the 40” OD pipe to make the final PIP assembly.
Reason: N/A
Ruling Date: July 17, 2024

N340905: The tariff classification of Bupivacaine Hydrochloride Injection in dosage form, from Sweden

HTS: 3004.90.9244, 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: Dermatological agents and local anesthetics: Other.”
Item: Bupivacaine Hydrochloride Injection, imported in dosage vials of 2.5 mg/ml, 5.0 mg/ml and 7.5 mg/ml, is a local anesthetic. It's used to numb an area of the body to relieve pain during surgery, medical procedures, childbirth, or dental work. The country of origin is Sweden and it's exported from India.
Reason: N/A
Ruling Date: July 17, 2024

N340913: The tariff classification of ready to eat fruit purees from Spain

HTS: 2008.97.9094, 14.9%, "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other.
Item: A ready-to-eat dessert, in a 100-gram plastic cup with a lid, that has been specially processed to be safe and easy to swallow for individuals with dysphagia. The ready-to-eat dessert can have various brand names and may be called "Dysphagia Dessert," "Thickened Pudding," " Soft Fruit Puree," or "Smooth Dessert." The Apple-Pear & Vanilla variety is said to contain 30% apple puree, 30% pear puree, with the balance of the ingredients consisting of water, pear juice concentrate, cream, xanthan gum, locust bean gum, lemon juice concentrate, natural vanilla flavor, and ascorbic acid (vitamin C). The purees are made from fresh fruit. The mixture undergoes pasteurization to eliminate harmful pathogens or microorganisms. The product is not subjected to a cooking process, so it’s physical, chemical, or organoleptic properties remain unchanged.
Reason: N/A
Ruling Date: July 17, 2024

N340949: The tariff classification of organic baby foods from Chile

HTS: (1), (2), (3) (if in airtight containers) 2008.97.1040, 5.6%, "Fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other. (1), (2), (3) (if not in airtight containers) 2008.97.9094 14.9%, "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. (4) 2104.20.1000, 2.5%, "Homogenized composite food preparations: put up for retail sale as food suitable for infants or for dietetic purposes."
Item: Four varieties of organic baby foods. Specifically, the four varieties (1) “Fruity U Banana Blue Oat,” (2) “Fruity U Apple Banana Berries,” (3) “Fruity U Apple Cherry,” and (4) “Fruity U Pear Sweet Potato & Carrot” consist of a mix of fruit purees, or in the case of the last variety, a mix of fruit purees, vegetables and tubers, that are blended to a uniform texture so as not to require any chewing. The products are packaged in 3.5-ounce (99-gram) resealable food pouches and are labeled as baby foods suitable for ages 6 months and older.
Reason: N/A
Ruling Date: July 17, 2024

N340951: The tariff classification of organic baby foods from Chile

HTS: (1), (3), (4) (in airtight containers) 2008.97.1040, 5.6%, "Fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other." (1), (3), (4) (not in airtight containers) "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other." (2) 2008.99.0500, 0.9¢/kg, "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 … other … apples."
Item: Four varieties of organic baby foods. The four varieties, (1) “HEB Baby Organic Apple Cherry,” (2) “HEB Baby Organic Apple Oatmeal Cinnamon,” (3) “HEB Baby Organic Banana Kiwi,” and (4) “HEB Baby Organic Apple Banana Blueberry,” consist of fruit purees that are blended to a uniform texture so as not to require any chewing. The products are packaged in 3.5-ounce (99-gram) resealable food pouches and are labeled as baby foods suitable for ages 6 months and older.
Reason: N/A
Ruling Date: July 17, 2024

N340956: The tariff classification of a candle warmer lamp from China

HTS: 9405.29.6010, 9903.88.03, 6% + 25%, “Luminaires and lighting fittings…: Electric table, desk, bedside or floor-standing luminaires: Other: Of base metal: Other: Household.”
Item: A desk lamp made of iron. It comprises a round disk-like base and a cylindrical light head or shade. A rod extended from the side of the base is connected to the shade. The lamp head uses a 35W GU10 halogen bulb (included in the package) to produce heat and melt the candle placed on the base. The lamp can reach a surface temperature of 120 degrees Celsius. The base is only to hold the candle in place and has no design to stabilize the candle. The candle is not included and sold separately. The lamp produces enough light to read a book by or to illuminate the surrounding area, but the primary intended use is to melt the candle. The candle warmer lamp also features a dimmer switch on the power cord that can adjust the brightness of the light.
Reason: N/A
Ruling Date: July 17, 2024

N341083: The tariff classification of nonalloy steel coils from Japan

HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other."
Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width.
Reason: N/A
Ruling Date: July 17, 2024

N341084: The tariff classification of nonalloy steel coils from South Korea

HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other."
Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width.
Reason: N/A
Ruling Date: July 17, 2024

N341086: The tariff classification of nonalloy steel coils from Vietnam

HTS: 7210.70.6060, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other."
Item: Zinc-coated nonalloy steel coils. These cold-rolled steel coils which are made to ASTM A653 are hot-dipped galvanized and two coats of primer paint are applied. The coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width.
Reason: N/A
Ruling Date: July 17, 2024

N341089: The tariff classification of manifold end covers from China

HTS: 8481.90.9040, 9903.88.01, free + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: Parts: Other: Of valves of subheading 8481.20: Other."
Item: Aluminum manifold end covers, also referred to as valve blocks. The end covers are shaped to be used with a motor vehicle’s stabilizer bar system and feature bores designed to incorporate two solenoid valves, sensors, and an accumulator. Once each end cover is populated with the aforementioned components and connected to hydraulic lines, the primary function of each unit is to control the flow of hydraulic fluid to a separately imported actuator, which is completed by the solenoid valves.
Reason: A subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole. Although the end covers are incorporated into a stabilizer bar, they are more specifically parts of valves. As a result, classification of the end covers in subheading 8708.80, is precluded. The end covers, referred to as valve blocks, complete a composite machine, in which the valves complete the primary function, Note 3 to Section XVI noted. Accordingly, each aluminum end cover will be classified as a part within heading 8481, which provides for valves.
Ruling Date: July 17, 2024