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:
N323190: The marking of a knife set from China
| Marking: China |
| Item: “Kultro K20 Gourmet Steak Knives.” The knives will come in sets, which include six steak knives, a wooden display/storage rack, and a roll/case made from leather. There are four versions of this set, “K20S-IRW Kultro Gourmet Ironwood,” “K20S-IRM Kultro Gourmet Ironwood,” “K20S-EW Kultro Gourmet Ebony,” and “K20S-ERM Kultro Gourmet Ebony.” They differ by either the handle material or the wood used in the display/storage rack. |
| Reason: Neither the knives nor the display/storage racks are substantially transformed by the repackaging operation in the United States |
| Ruling Date: Jan. 3, 2022 |
N322885: The tariff classification and country of origin of TX Whiskey Ready-To-Drink Canned Products
| Marking: Canada |
| HTS: 2208.90.8000, 21.1¢/pf.liter: “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other." |
| Item: TX Whiskey Ready-To-Drink (“RTD”) Canned Products, specifically: TX Whiskey Ranch Water, TX Whiskey & Cola, and TX Whiskey & Sweet Tea. They are alcoholic beverages ready to be consumed directly from the can and are not intended to be mixed with any other beverage prior to consumption. |
| Reason: Although the products contain foreign materials, the tariff shift rule in 19 C.F.R. § 102.20(a)(3) is met. |
| Ruling Date: Dec. 15, 2021 |
N322988: The country of origin of a lined brake shoe
| Marking: China |
| Item: A motor vehicle lined brake shoe, which consists of brake lining FMSI block segments (friction material) from China, a bare steel shoe core from Turkey, and rivets from Canada. You state that these components are further manufactured in Canada by affixing the friction materials to the steel shoe. |
| Reason: The Chinese brake lining FMSI block segments do not meet the tariff shift. The Chinese friction material is the single component classified in a tariff provision from which a change in tariff classification is not allowed. |
| Ruling Date: Dec. 29, 2021 |
N323278: The tariff classification of the “Uno Attack” card game from China
| HTS: 9504.90.9080, 9903.88.15, free + 7.5%: "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." |
| Item: The “Uno Attack” card game, style no. GTX66, is a game with UNO cards and a battery-operated machine that ejects the cards as part of the game play. The machine is constructed of plastic and is packaged and sold with standard UNO cards with instructions on how to play the game. To play the game, the UNO cards are housed in the shooter. The player presses the yellow button on the machine and the cards will either shoot out or remain inside the shooter. The shooter also emits sounds to increase the enjoyment. Once the cards are provided, the regular UNO game is played. The game is designated for ages 7 and above. |
| Reason: Products of China classified under subheading 9504.90.9080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty |
| Ruling Date: Dec. 29, 2021 |
N323312: The tariff classification of a fine mist spray pump from China
| HTS: 8424.20.1000, 9903.88.03, 2.9% + 25%: "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows." |
| Item: A fine mist spray pump imported for use with an 8 oz plastic bottle. The separately provided bottle will be filled with hair and scalp solution (for treatment of Hair Follicle Stimulation) in the United States. The fine mist spray pump dispenses liquids and serves as the closure for the bottle with which it is used. The product is a simple piston-pump spraying appliance that operates through the repeated pumping action of the operator’s finger. |
| Reason: Products of China classified under subheading 8424.20.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. |
| Ruling Date: Dec. 28, 2021 |
N323054: The country of origin of an inflator for the purposes of 301 Trade Remedies
| Marking: China |
| Item: A high-pressure inflator. The inflator, model number DCC020I, is described as a standing model and is designed to inflate various objects with air up to a capacity of 160 pounds per square inch. The inflator can be powered by a 20-volt battery, a 12-volt adapter or a 120-volt alternating current. The inflator features a power button, an LED light button, a start/pause rotary knob, an LCD screen, and an outer top and bottom housing with a handle. The inflator is imported packaged with a wave hose, a high-pressure tapered nozzle, a Presta valve adapter and an inflator needle, ready for retail sale. |
| Reason: The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character and use, different from that possessed by the article prior to processing. The assembly processes in Vietnam are not complex and do not result in a substantial transformation of the components. The origin of the inflator for the purposes of 301 Trade Remedies is determined by its essence, the motor of the pump. |
| Ruling Date: Dec. 23, 2021 |
N323281: The tariff classification of Christmas decorations 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." |
| Items: 1) A 16” Projection Tree with Light Show, item number 2224-16300, is a free-standing, two-sided flat image of a Christmas tree set on a rectangular base. The tree is decorated with a star on top and ball ornaments. When activated by a slide switch under the base, the star and ornaments illuminate, blink and change color while Christmas music plays. The article stands approximately 16” in height and can be viewed from front and back. The article is marketed and sold exclusively for the Christmas holiday. 2) A 16” Projection Tree with Light Show with Snowman, item number 2224-16301, is a free-standing, two-sided flat image of a stylized Christmas tree set on a rectangular base. The tree is decorated with a star on top and ball ornaments. Two of the ornaments have snowman faces. When activated by a slide switch under the base, the star and ornaments illuminate, blink and change color while Christmas music plays. The snowman's face ornaments appear to “sing” along to the music. The article stands approximately 16” in height and can be viewed from front and back. The article is marketed and sold exclusively for the Christmas holiday. |
| Reason: N/A |
| Ruling Date: Dec. 23, 2021 |
N322111: The tariff classification of decorative glass smallwares from India
| HTS: 7016.10.0000, 2.7%: "Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes." |
| Items: Small round and irregularly shaped clear glass pieces that measure approximately 12 inches in size. The glass pieces are used in swimming pool walls, floors, and steps for a decorative effect. Laboratory analysis has determined that the glass pieces are made of soda lime glass and are tumbled. |
| Reason: The glass smallwares are designed with a clear purpose in mind -- to be applied in swimming pool walls, floors, and steps for a decorative effect. Glass smallwares of this type are classifiable in heading 7016. |
| Ruling Date: Dec. 22, 2021 |
N323033: The tariff classification of women’s and men’s upper body garments from China: Correction to ruling number N319174
| HTS: 6110.11.0070 "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Men’s or boys", 6110.11.0080 "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Women’s or girls"; 9903.88.15 must also be reported, 16% + 7.5% |
| Items: Cresta Wool Ultralight 150 Base Layer (men's and women's), Hoodie is a pullover constructed from 100 percent merino wool slub knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a pieced fitted hood with elastic tightening around the hood opening, long hemmed raglan sleeves with thumbhole cuffs, and a hemmed bottom that reaches to below the waist. |
| Reason: This replaces ruling number N319174, dated May 24, 2021, which contained a clerical error. Two classification numbers were incorrect. Products of China classified under subheading 6110.11.00, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. |
| Ruling Date: Dec. 20, 2021 |
N323080: The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of a blanket from Mexico
| FTA: not eligible for preferential tariff treatment under USMCA |
| HTS: 6307.90.9891 7%, "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." |
| Item: A “Roll-Up Blanket” designed and intended to be used outdoors to sit or lay on while camping, stargazing, or picnicking. The blanket is comprised of two layers. The face side is a yarn dyed dobby weave composed of 100 percent wool fabric. The blanket is backed with 100 percent nylon filament woven fabric treated on the front with a durable water repellent (DWR) finish and coated on the back with polyurethane which you state renders the fabric water resistant. The blanket is bound along the edges with a narrow woven fabric. The blanket is designed to be rolled up for transport and storage. It features a leather handle, adjustable webbed straps, two plastic buckle clasps and a 2 x 3 inch leather patch imprinted with the brand name, “Pendleton.” The rectangular shaped blanket measures 60 inches in length by 70 inches in width. |
| Reason: Since the blanket contains non-originating fabric from Taiwan, it is not considered a good wholly obtained or produced entirely in a USMCA country. |
| Ruling Date: Dec. 22, 2021 |