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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N344914: The tariff classification of wooden furniture legs from China
| HTS: 9403.91.0080, 9903.88.03, free + 25%, “Other furniture and parts thereof: Parts: Of wood: Other.” |
| Item: The subject article is a set of four wooden legs that will be used exclusively as replacement parts for metal bedframes. The legs are cylindrical, measure approximately 6" (L) x 2.4" (D) and have a threaded mounting shank. They will be imported without pads or other accessories and are made in China. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2025 |
N340696: The tariff classification of a glass beverage dispenser from China
| HTS: 7013.49.6090, 9903.88.15, 7.2% + 7.5%, “Glassware of a kind used for table…or kitchen purposes…Other: Other: Valued over three dollars each: Other: Valued over five dollars each.” |
| Item: The merchandise consists of a clear soda-lime glass mason jar beverage dispenser with a stainless-steel spigot located approximately 1 inch from the bottom of the dispenser. It features a screw on stainless steel lid and mesh top with a fabric insert that depicts a logo and a silicone seal. The logo and words, “Cultures for Health,” is molded into the front of the glass. It measures approximately 10.7 inches high and 7.65 inches in diameter at its widest point. The glass is used to dispense beverages. The value of the glass beverage dispenser with a stainless-steel spigot is over five dollars. |
| Reason: N/A |
| Ruling Date: Jan. 7, 2025 |
N344578: Classification and country of origin determination for a bath rug; Section XI, Note 7(b); 19 CFR 102.21(c)(2); tariff shift
| HTS: 5702.92.9000, 9903.88.03, 2.7% + 25%, “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar handwoven rugs: Other, not of pile construction, made up: Of man-made textile materials: Other.” |
| Origin: China |
| Item: A finished grey-green rug composed of 100% polyester woven waffle fabric. An application of hot melt glue is applied to the back of the rug to create a non-slip surface. All four edges are fringed. The rectangular shaped rug measures 20 x 30 inches. The rug is intended to be used on the floor outside the bathtub or shower area while bathing. |
| Reason: The rug is made from fabric that is considered to be made up under Section XI, Note 7(b). Therefore, the rug makes the tariff shift in China, where the rug is produced in the finished state without the need for sewing or other working. As per the terms of the tariff shift requirement, country of origin is conferred in China. |
| Ruling Date: Jan. 7, 2025 |
N342865: The country of origin of Ethyl Lactate (CAS No. 687-47-8)
| Origin: South Korea |
| Item: Ethyl Lactate is also known as Ethyl L-lactate. It is used as a thinner in semiconductor manufacturing processes and is utilized as a high-purity solvent for cleaning and dissolution. It plays a crucial role in cleaning and preparing surfaces on semiconductor equipment. A chemical esterification reaction occurs during processing performed in South Korea. During the chemical process, lactic acid of Chinese origin is transformed into ethyl lactate. |
| Reason: The country of origin of the ethyl lactate, having undergone a chemical reaction, will be South Korea. |
| Ruling Date: Jan. 6, 2025 |
N344549: The tariff classification of gloves from Sri Lanka
| HTS: 6116.10.5520, 13.2%, Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints. |
| Item: A nitrile rubber-dipped, string knit work glove constructed of 35% high performance polyethylene, 35% polyester, 10% spandex, 9% tungsten, 8% steel, and 3% carbon. The glove features a rubber coating on the palm, overlapping the backside fingertips, sides, and a portion of the palm side cuff. This glove contains 50% or more of textile fibers. The style will come in styles S - 2X and the “X” in the style number will change depending on the size. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2025 |
N344559: The tariff classification of an adjustable workstation from Mexico
| HTS: 9403.20.0090, free, “Other furniture and parts thereof: Other metal furniture: Other: Other.” |
| Item: The article is identified as the AMSCO Prep & Pack Table and is a workstation for organizing surgical instruments. The AMSCO Prep & Pack Table is equipped with a stainless-steel surface and casters. The table is constructed of steel and extruded aluminum and is capable of handling evenly distributed loads of up to 500 lbs. The tabletop height can be adjusted from 24.4" to 42.5". It comes with either a manual height adjustment or an electronic height adjustment. Additionally, there is an available back-to-back configuration, and the deluxe tables include a light, whiteboard, monitor arm, CPU holder and blue Akro bins. |
| Reason: The material comprising the tabletop imparts the essential character to a table. |
| Ruling Date: Jan. 6, 2025 |
N344585: The tariff classification of Imitation Silver Tequila from the United States
| HTS: 2208.90.7100, free, “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: (con.): Other: Other: Imitations of brandy and other spirituous beverages.” |
| Item: The subject merchandise is Imitation Silver Tequila with Natural Flavors. It is comprised predominately of water and neutral grain spirits. The product is an 80-proof spirit, with 40% alcoholic strength by volume. The water and neutral grain spirits are mixed with tequila and flavors to imitate the look and taste of tequila. The Imitation Silver Tequila is blended in the United States. It is said to contain water – deionized processed, spirits neutral grain corn, gold tequila, dark tequila, corn syrup, tequila flavoring and blender neutral. The product will be packaged in 1-liter glass bottles before being exported to the Netherlands or Ireland for labeling and international distribution. Some of the previously exported product will be returned to the United States. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2025 |
N344651: The tariff classification of a liquid crystal lighting device from Japan
| HTS: 9013.80.9100, 4.5%, “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” |
| Item: The LumiFree, which is described as a liquid crystal (LC) device. The device is comprised of multiple liquid crystal panels laid over the top of each other with printed circuit connectors on two sides. A control board is also included that is connected to the panels after importation.In use, the device is installed within an LED light source, such as an overhead lamp. The LC panel is placed over the bulb and, when wirelessly connected to a smart device or other module via the control board, alters the shape and distribution of the light within the area. This is achieved by the crystals within the panel being excited and moving in a way to change the light shape. The device does not create any light and must be installed within a light source in order to perform its designated function. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2025 |
N344688: The tariff classification of N-Alkyl-N-benzylpyridinium chloride from the United Arab Emirates
| HTS: 3824.99.2900, 6.5%, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. |
| Item: The merchandise in question has the chemical name of N-Alkyl-N-benzylpyridinium chloride. It has a CAS Number of 100765-57-9. It consists of alkyl pyridine derivatives, benzyl chloride, & methanol. It will be used as a corrosion inhibitor for metal surfaces in various industries such as oil field drilling, water supply, and road construction. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2025 |
N344689: The tariff classification of Alkyl Pyridines Quat from China
| HTS: 3824.99.2900, 9903.88.03, 6.5% + 25%, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. |
| Item: The item in question has the product name of Alkyl Pyridines Quat. It is a component that is part of corrosion inhibitors. It consists of Pyridinium, 1-(phenylmethyl)-, ethyl methyl derivatives, chlorides, Methanol, and Water. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2025 |