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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N345698: The tariff classification of interactive flat panel displays from China
| HTS: 8471.60.1050, 9903.01.20, 9903.88.03, free + 10% + 25%, “Automatic data processing machines and units thereof; Input or output units, whether or not containing storage units in the same housing: Combined input/output units: Other.” |
| Item: The merchandise under consideration is an interactive flat panel display for computer systems having an LCD display, an Ultra-Fine Touch (UFT) touch overlay, and multiple connectivity interfaces, such as VGA, DisplayPort, HDMI, USB-A, USB-C, and an open pluggable specification (OPS) slot. Additionally, the subject display incorporates 4G of internal memory, 32G storage, an ARM Cortex processor, and Ethernet connectivity. The subject interactive display is equipped with front facing speakers/microphone and is intended for users to connect an automatic data processing (ADP) machine, such as a personal computer or a laptop, for use in classrooms. At the time of importation, the interactive display is shipped with a stylus pen, eraser, cables, and remote control. |
| Reason: The subject interactive flat panel display consists of two or more different articles that are, prima facie, classifiable in different headings. The set also consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the interactive flat panel display is described within the meaning of "goods put up in sets for retail sale". As the UFT touchscreen and the LED panel are permanently combined into a single unit, and the display unit is principally used within an ADP system for the purpose of performing a data processing function, the interactive flat panel display will be classified in accordance with GRI-1 as a combined input output unit for ADP. |
| Ruling Date: Feb. 18, 2025 |
N345702: The tariff classification of metal decorative vases from India
| HTS: 8306.29.0000, free, “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” |
| Item: The items under consideration are five models of urns that are displayed on a table or shelf in a home as decorative vases. Item numbers AD-2801 and AD-2803 are made of 65% Copper and 35% Zinc and measure 6.9" x 6.9" X 10.3". Item numbers AD-2807-BG, AD-2807-BS, and AD-2808-BG are made of 100 % Aluminum and measure 7.1" x 7.1" x 9.5". |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N345901: The tariff classification of a guitar effect processor from Japan
| HTS: 8543.70.9860, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: The merchandise under consideration is the Dimension Tripper which is a guitar effect controller unit. The completed unit is presented as two devices, a receiver and a transmitter, which are packaged together and will be used in conjunction with one another. The receiver comprises various knobs and switches as well as audio cable connection points. The receiver is used to set the expression, effects, and other audio modes necessary for the guitar player’s performance. The receiver is connected, via audio cable output, to multiple expression pedals. The transmitter comprises a printed circuit board (PCB) with a radio frequency (RF) module within a plastic case that incorporates a power button and two other control buttons. The transmitter also includes a spring connected to two strap connectors that are intended to be connected to the user’s guitar strap. In use, the transmitter and receiver are connected to each other wirelessly via Bluetooth. The user sets the necessary audio controls on the transmitter, which are then sent to the receiver. The user then adds the audio effects to the guitar by moving the guitar, which extends the internal spring in the receiver. Then a sensor within the transmitter will detect the amount of extension and the value will be sent to the receiver as an output signal. The receiver will process the signal and modify the audio effect parameters to produce the desired audio effects by the user. The unit is meant to replace the traditional expression pedal and allows the guitar player to move around the stage more freely. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N345905: The tariff classification of elastomeric ethylene copolymers from Belgium
| HTS: 3901.90.1000, free, “polymers of ethylene, in primary forms: other: elastomeric.” |
| Item: Four of the products are peelable resins: APPEEL 20D745, 20D855, 20D784 and 20D751. The products are modified ethylene acrylate resins. The ethylene monomer comprises greater than 50%, but less than 95% by weight of the copolymer. The products are designed to function as a sealing layer for lidding applications. They can provide peelable seals to several types of container materials including polyethylene terephthalate, polyvinyl chloride, polystyrene and polypropylene. The products are available in pellet form for use in conventional extrusion and coextrusion equipment designed to process polyethylene resins. The final product is APPEEL 22D843 Peelable Resin. The product is a modified ethylene acrylate resin. The ethylene monomer comprises greater than 50%, but less than 95% by weight of the copolymer. The product is designed to function as a master batch to achieve peelability in propylene-based sealant layers. It is available in pellet form for use in conventional extrusion and coextrusion equipment designed to process polyethylene resins. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2025 |
N341620: The tariff classification of a coated foil print fabric with sequins from China
| HTS: 5903.90.2500, 9903.01.20, 9903.88.03, 7.5% + 10% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Item: The sample, referred to as “Mystique Fireworks,” is of warp knit construction and composed of 79.5% polyester fibers and 20.5% elastomeric fibers. The fabric has been embroidered with metalized sequins. The manufacturer employs a specific manufacturing process to create the Mystique Fireworks fabric. The process begins with a nylon-spandex base fabric that is dyed to order. After dyeing, the fabric undergoes a hot stamp coating process where tiny dots of polyester foil are applied. This creates an allover coating effect that allows the fabric to breath while giving the appearance of a solid coating. The final step in the manufacturing process involves adding metallic embroidery work (sequins) over the coated base fabric as an additional embellishment. The fabric is imported on rolls approximately 147 cm to 152 cm in width and will primarily be made into cheerleading uniforms in the United States, the Dominican Republic and El Salvador. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2025 |
N345433: The tariff classification of printed paper “pinch bags” from China, India, Malaysia, or Japan
| HTS: 4819.40.0040, 9903.01.20, 9903.88.03, free + 10% + 25%, “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other.” |
| Item: The items under consideration are printed paper “pinch bags” used to package cookies for retail sale. The first bag measures 114mm wide by 124mm tall. The paper is uncoated kraft paper weighing 40 grams per square meter. The bag is printed in two colors. The second bag is the same as the first, but it is made from grease-proof white kraft paper. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2025 |
N345610: The tariff classification of growing media from Canada
| HTS: (1), (2), (3) 2703.00.0000, free, “peat (including peat litter), whether or not agglomerated.” (4) 1404.90.9090, free, “vegetable products not elsewhere specified or included: other: other.” |
| Item: The four products under consideration are peat based growing media for commercial growers and consumers. Item 1 is PROMIX HP Myc. It consists of 76.26% sphagnum peat moss, 19.96 % perlite, 0.17% wetting agent, 0.75% dolomite, 2.83% ground limestone, and 0.03% mycorrhizae. Item 2 is PROMIX LP15 Mycorrhizae. It consists of 89.34% sphagnum peat moss, 7.05% perlite, 0.17% wetting agent, 2.70% ground limestone and 0.02% mycorrhizae. Item 3 is PROMIX Low Perl Myc. It consists of 97.90% sphagnum peat moss, 0.15% wetting agent, 0.77% dolomite, 1.15% ground limestone and 0.03% mycorrhizae. Item 4 is PROMIX BioF + Myc. It consists of 36.86% sphagnum peat moss, 3.37% perlite, 57.91% processed bark, 0.12% wetting agent, 0.43% dolomite, 1.29% ground limestone and 0.01% mycorrhizae. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2025 |
N345668: The tariff classification of a plastic fitting from Vietnam
| HTS: 3926.30.5000, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: The product under consideration is the “PLUG, PE, 1.75” ROUND.” It is made wholly of polyethylene plastic and is intended to be placed inside the bottom end of a hollow table leg to protect the floor and the leg from damage. The plug fits into a 1.75-inch diameter tube and measures 1.65 inches in height by 1.725 inches in diameter. This component will be imported separately as a replacement part for table leg assemblies. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2025 |
N345245: The tariff classification of a sauce from Spain
| HTS: 2103.90.9091, 6.4%, “sauces and preparations therefore...other...other...other.” |
| Item: The subject merchandise, “Sauce 01 Fermented Green Olive Sauce,” has a typical flavor and smell of fermented olive sauce with a liquid consistency similar to soy sauce. The product is dark brown to black in color and contains water, salt, lactic acid, citric acid, vegetable concentrates/plant extracts, aromas and green olives. The olives provide the sauce's flavor while the vegetable concentrates, plant extracts and aromas function as flavoring agents which are added to correct and homogenize the taste and scent of the sauce. The product will be imported in 250-milliliter plastic jars as a ready-to-eat culinary accompaniment for different dishes and appetizers such as rice, oriental food, tacos, etc. |
| Reason: N/A |
| Ruling Date: Feb. 13, 2025 |
N345432: The classification of an outdoor fire pit table with seating from China
| HTS: 9403.89.6015, 9903.88.03, 9903.01.20, free + 25% + 10%, “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” |
| Item: The subject article is the Fairchild 4 pc Fire Deep Seating Set, and is an outdoor fire pit table and seating set, consisting of a low rectangular fire pit table, two cushioned swivel chairs, and one cushioned sofa. The rectangular table, which measures approximately 49.8" (L) x 29.9" (W) x 24.4" (H), has a sintered stone tabletop with a burner fueled by natural gas, and an aluminum burner cover that sits almost flush with the tabletop. The rectangular burner is surrounded by glass beads in a firebox that measures approximately 34.4" (L) x 13.2" (W). The sintered stone tabletop surrounding the firebox measures 9.2" (W) at either end of the table’s lengthwise end and 8.4" at its widthwise end. The low table does not provide space for the storage of a gas tank. The two swivel chairs and the three-cushion sofa have aluminum frames and removable seat and backrest cushions. Two square throw pillows and two rectangular, lumbar-type throw pillows are also included with the set. The two chairs and sofa account for approximately 71% of the set’s value, and the fire pit table accounts for approximately 29% of its value. The firebox (and the corresponding aluminum firebox cover) accounts for approximately 28% of the tabletop surface area, and the sintered stone rim accounts for approximately 72% of the tabletop surface area. All four pieces of furniture are made in China. They will be imported together and sold as a set. |
| Reason: The fire pit table is a substantial piece of furniture with unique aesthetics provided by the firebox flame and the utility of a heater when the weather is chilly. The broad sintered stone rim is sufficiently large to place food and drinks when the fire box is ignited and the aluminum firebox cover provides additional surface area when the firebox is turned off. The fire pit and seating, together, form an aesthetically pleasing integrated set, and the fire pit’s warmth adds to the functionality of the two cushioned swivel chairs and cushioned sofa by enabling their use for more of the year. The essential character of the fire pit table, and thus the fire pit table set, is imparted by the sintered stone tabletop. |
| Ruling Date: Feb. 13, 2025 |