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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N343800: The tariff classification of electric motors from China
| HTS: 8501.32.2000, 9817.00.96, free, 2.9%, "Electric motors…: Other DC motors…: Of an output exceeding 750 W but not exceeding 75 kW: Motors: Exceeding 750 W but not exceeding 14.92 kW." |
| Item: Five DC Electric Motors described as 800 watt permanent magnet electric motors that are designed for motorized wheelchair lifts, each having certain performance and physical features that designate their use in specialized applications. |
| Reason: The electric motors are uniquely designed with certain performance and physical features that dedicate their use with wheelchair lifts. |
| Ruling Date: Nov. 18, 2024 |
N343968: The tariff classification of a two-component spray applied polyurethane foam system from Canada
| HTS: 3909.50.5000, 6.3%, amino-resins, phenolic resins and polyurethanes, in primary forms: polyurethanes: other. |
| Item: A two-component, open-cell, sprayapplied, semirigid polyurethane foam system consisting of RUBINATE M/SUPRASEC 5005 A-Side (Polymeric MDI) and SEALECTION 500 B-Side (Polyether polyol blend). It will be imported, packaged and sold as a unit for mixing one to one by volume. The product is designed for use in insulation. |
| Reason: N/A |
| Ruling Date: Nov. 16, 2024 |
N343354: The tariff classification of Natural Nutraliment (NN) Thickened Water from Spain
| 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: The subject merchandise, Natural Nutraliment (NN) Thickened Water, has been developed specifically to meet the needs of individuals with dysphagia, a medical condition that makes swallowing food and beverages difficult. There are two varieties of Thickened Water: pear and peach flavor and lemon flavor. The products contain 97.5 % water, 0.8% pear and peach natural flavor, 0.6% carageenan, 0.6% guar gum, 0.2% lemon juice concentrate, 0.2% xanthan gum, 0.1% sweet potato and carrot concentrate, and 0.004% sucralose. The product undergoes a specialized process to ensure safe and easy swallowing. Thickening agents are added to enhance its texture and consistency, and it undergoes heat treatment (pasteurization) to guarantee microbiological consistency. Thickened Water will be packaged in 3.5-ounce plastic cups as four-packs, 48 units per carton. The product will be marketed and sold primarily to hospitals, acute care facilities, senior living residences, and other institutions within the healthcare and food service sectors. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |
N343418: A country of origin determination for purposes of eligibility under USMCA, for purposes of applicability of Trade Remedy Section 301, and for marking purposes of flanges and fittings from China, Italy, and India
| Origin for Marking: Mexico |
| Origin for Section 301: Mexico |
| Origin for USMCA: TBD |
| Item: Raw carbon steel forgings in the shape of flanges (weld-neck and threaded), crosses and tees from China, Italy and India. The forgings are then sent to Mexico to be manufactured into finished products. The raw forgings from China, Italy and India are manufactured in the following manner. A steel billet is cut into pieces that are roughly the same weight as the desired forging. The cut billet is then heated and forged by an open die or closed die hammer or press to create a rough forging. The rough forging is then heat treated to improve its physical characteristics and then packaged for shipment to Mexico. After importation into Mexico, the forgings undergo descaling, CNC machining, trimming, milling, beveling, boring, drilling, deburring, smoothing, lathing, chamfering, dipping, painting, stamping and inspection before they are considered to be finished products ready for shipment into the U.S. |
| Reason: The goods, as entered into Mexico, are precluded from classification in heading 7207, and thus do not meet the tariff shift rule and RVC must be analyzed. If the RVC requirement is met, the fittings will be eligible for preferential treatment under USMCA. Based on the operations performed in Mexico, the forgings meet the requirements set forth in 19 CFR Part 102.11(a)3(a) and (b). All the flanges or fittings have been center bored, meeting the requirement in (a)3(a) and all the flanges or fittings have also been resized after center boring and had their ends and surfaces machined, meeting the requirements in (a)3(b). The fittings have no commercial use until the manufacturing is completed in Mexico. The country of origin for marking purposes is Mexico. The forgings undergo a number of operations in Mexico, to include descaling, multiple machining processes, milling, lathing, beveling, boring, drilling, threading, deburring, chamfering, trimming, dipping, painting, stamping, and inspection in order to produce the finished products that are ready for their intended use. Therefore, a substantial transformation has occurred and that the country of origin for purposes of applicabililty of Trade Remedy Section 301 is Mexico. Since a substantial transformation has taken place in Mexico, Section 301 duties are not applicable. |
| Ruling Date: Nov. 15, 2024 |
N343561: The tariff classification of silver, cubic zirconia, and titanium earrings from Thailand
| HTS: (1) 7113.11.2000, 13.5%, “Article of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal: Other: Valued not over $18 per dozen pieces or parts; Other.” (2) 7117.90.7500, free, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” (3) 7117.19.9000, 11%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
| Item: Three styles of earrings, the first consists of leaf-shaped stud earrings crafted from silver and cubic zirconia stones (1). The design features a branch motif and small cubic zirconia stones. The second consists of earrings with cubic zirconia stones in a cubic shape with a sterling silver base and post (1). The third includes five tragus piercings. Three of the piercings are made of titanium and feature plastic stones (2). Two of the piercing are made of titanium in the shape of a star and the shape of a crescent moon (3). |
| Reason: Since the structure of the earrings containing silver and cubic zirconia stones is provided by the silver onto which the stones are affixed, this amounts to more than minor constituents of precious metal. |
| Ruling Date: Nov. 15, 2024 |
N343562: The tariff classification of Mycoprotein Paste from the United Kingdom
| HTS: 3504.00.5000, 4%, Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed: Other. |
| Item: The subject product is frozen mycoprotein paste in tablet form. The frozen mycoprotein paste is a raw material, which will be imported in bulk for further processing and evaluation for use as an ingredient within meat alternative products. The subject product is derived from fungi, which consists of 100% pure mycoprotein (Fusarium venenatum) and does not contain any additives, flavorings, binders, stabilizers, emulsifiers, or any other ingredients. The protein content on a dry weight basis is 54.8%. This product will be imported on pallets, consisting of 60 bags, weighing 10kg each. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |
N343765: The tariff classification of new KIA motor vehicles from Mexico
| HTS: 8703.23.0130, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons….: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other” |
| Item: The first vehicle is the 2025 Kia K4 2.0L. The K4 will be imported with 4 different trim levels (LX, LXS, EX and GT-line), but that the K4 line will share the same base vehicle specifications. The K4 is a 4-door sedan powered by a 2.0 Liter, 4-cylinder gas internal combustion engine, with seating for up to five passengers.The second vehicle is the 2025 Kia K4 1.6L Turbo (GT-Line Turbo). The K4 1.6L Turbo is a 4-door sedan automobile powered by a 1.6 Liter Turbocharged 4-cylinder gas internal combustion engine, with seating for up to five passengers. Both the K4 2.0L and K4 1.6L Turbo will be assembled in Mexico. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |
N343778: The tariff classification of Shamrock glasses from China
| HTS: 9004.10.0000, 9903.88.15, 2% + 7.5%, “Spectacles, goggles and the like, corrective, protective or other: Sunglasses.” |
| Item: A pair of Shamrock Glasses. The subject items consist of green-colored and tinted Shamrock shaped lenses with green temples. The glasses are meant to be worn over the user’s eyes as novelty sunglasses for certain celebrations. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |
N343799: The tariff classification of an electrical controller from the Netherlands
| HTS: 8537.10.9160, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers.” |
| Item: The AX Placement Controller which is described as an enclosure having a printed circuit board assembly (PCBA) and an internal power supply. The Placement Controller is designed to control the placement of components in a surface mount (SMT) production machine, where individual components are selected and placed onto a circuit board in preparation for soldering. The Placement Controller, which is said to operate at 230 V, takes sensor and camera inputs, along with programmed component mapping of the specific board being assembled, and controls the operation and function of four electric motors and the robotic arm’s placement head. The second item under consideration is identified as the AX Transport Controller which is described as an enclosure having a control board PCBA, a power board PCBA, relay boards, a power supply and cooling fans. The Transport Controller controls the transport device so it will guide the printed circuit boards to its exact location in the SMT machine for component placement. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |
N343801: The tariff classification of an artificial Christmas wreath and garland from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: A decorated artificial Christmas wreath that comes in two colors, red or white. The wreath has a natural rattan backing that is completely obscured by the artificial pine needles and evergreen foliage. The wreath is assembled with iron wire and decorated with three polyester fabric bows, artificial berries, red or white magnolia flowers, pinecones, and red and/or gold ball ornaments. The decorated circular wreath measures approximately 26” in diameter. The wreath is marketed and sold exclusively as a decoration for Christmas.A Christmas Garland which consists of a decorated artificial pine and evergreen garland. The garland is assembled with iron wire and decorated with two polyester fabric bows, artificial berries, magnolia flowers, pinecones, and red and/or gold ball ornaments. The decorated garland measures approximately 6’ long by 5” wide. The garland is marketed and sold exclusively as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |