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:
N323723: The tariff classification of a gingerbread house 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 Gingerbread House which consists of an illuminated plastic representation of a gingerbread house. The house is styled in the traditional way, decorated with candy canes, snowy “icing” on the roof, peppermints, gumdrops and sprinkles. The decoration must be plugged into a power source in order for the bulbs inside to illuminate the decoration. The gingerbread house will be marketed and sold exclusively as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: Jan. 19, 2022 |
N323415: The tariff classification of thermal cyclers and a beadblaster from China
| HTS: Items 1 and 2: 8419.89.9585, 9903.88.02, 4.2% + 25%, "Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials." Item 3: 8479.82.0080, 9903.88.01, free + 25%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Other." |
| Items: (1) A Gradient Thermal Cycler featuring a lid, sample block, peltier unit, heated platen to prevent condensation, and touch screen for programming and instrument control. The thermal cycler uses a peltier element to heat and cool an aluminum block. The multi-format block provides the flexibility to fit a well plate, tubes, or tube strips. The thermal cycler amplifies segments of DNA using the polymerase chain reaction ("PCR"). (2) A Mini Thermal Cycler, a compact unit that includes a lid, sample block, peltier unit, heated platen to prevent condensation, and touch screen for programming and instrument control. The thermal cycler uses a peltier element to heat and cool an aluminum block. The thermal cycler amplifies segments of DNA using the polymerase chain reaction. (3) A Bead Blaster 96 Ball Mill Homogenizer for Plates, Mills and Jars, a device used to homogenize and grind a variety of different materials ranging from biological samples, such as tissues and cells; medium hard samples, such as pharmaceuticals; to hard samples, such as rocks and circuit boards. |
| Reason: Products of China classified under subheadings 8419.89.9585 and 8479.82.0080, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. |
| Ruling Date: Jan. 18, 2022 |
N323562: The classification of the “Scrabble Frenzy” game
| HTS: 9504.90.9080, 9903.88.15, Free + 7.5% if produced in China, "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: A “Scrabble Frenzy” game consisting of 1 Round Tracker Card, 50 Combo Cards, 80 Scrabble Tiles and 1 Token. The game is recommended for players 13 years of age and older. |
| Reason: N/A |
| Ruling Date: Jan. 18, 2022 |
N323666: The tariff classification of printed matter from China
| HTS: 4911.99.8000, 9903.88.15, Free + 7.5%, "Other printed matter:… Other: Other: Other: Other." |
| Item: A printed wall plaque that has a phrase printed onto a panel made of medium density fiberboard (MDF). The panel is mounted on a mat of woven bamboo strips and then framed within an MDF frame. The plaque will come in two styles. One style features the words, “Family makes life worth living” in stylized font, while the other reads, “Enjoy every moment.” A hemp cord attached near the top allows for hanging. |
| Reason: Heading 4911 covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the photo prop are determined by its being printed with the prompts and blanks. |
| Ruling Date: Jan. 18, 2022 |
N323695: The tariff classification of wall decor from China
| HTS: 4911.91.3000, Free, "Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness." |
| Item: An autumn decoration intended to be hung on the wall like a plaque. It is fabricated from wood and medium density fiberboard (MDF) and measures approximately 4” wide by 6” high by 1.25” deep. Onto the face of the plaque is glued paper that is printed with a fall leaf design. A strip of linen textile and jute cord are wrapped around the middle. Two small wooden beads also embellish the plaque. In the center is a paper disc printed with the words, “Hello Fall.” The method of printing is a form of lithography. A metal sawtooth hanger is attached to the back. |
| Reason: N/A |
| Ruling Date: Jan. 18, 2022 |
N319916: The tariff classification, country of origin and status under the United States-Australia Free Trade Agreement (UAFTA) of two woven fabrics, from Australia
| HTS: Item 1: 5407.53.2060, Free, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 grams per square meter." Item 2: 5407.51.0060, free, "Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: Unbleached or bleached: Weighing more than 170 grams per square meter." |
| Country of Origin: Australia |
| UAFTA Status: Both goods qualify for UAFTA preferential treatment. |
| Items: Two woven fabrics from Australia to be used in the manufacture of window furnishings. 1) Moma 7002 Translucent Black/Grey and 2) Moma 7002 Translucent White |
| Reason: Since the fabric was formed in Australia, and there was an applicable tariff shift as a result of a fabric-making process in Australia, as per the terms of the tariff shift requirements, the country of origin is conferred in Australia. |
| Ruling Date: Jan. 14, 2022 |
N323339: The tariff classification of glass bottles from India
| HTS: 7010.90.2040, 2.5%, "Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods…: Other: Containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations…: Produced by automatic machine: Of a capacity not exceeding 0.15 liter." |
| Items: Empty glass bottles. The bottles are made of clear soda-lime glass, have a .03 liter capacity, a threaded neck, and measure approximately 2.75 inches high by .78 inches in diameter at its widest points. The bottles are produced by an automatic molding machine. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2022 |
N323406: The tariff classification of automotive upper and lower bushings from Japan
| HTS: 8708.99.5500, 2.5%, "Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Vibration control goods containing rubber." |
| Items: A Center Bearing Support Upper Bushing and Lower Bushing, which are assembled onto a CBS and a vehicle undercarriage frame. The CBS bushings, in conjunction with the assembled CBS, reduce vibration through absorption of kinetic energy, which transfers to heat energy, thereby reducing the vibration from the propeller shaft to the undercarriage of a four-wheel drive vehicle. The CBS and CBS bushings are bracketed and bolted to a precise, engineered, bottom center location of the vehicle, which then absorbs vibrations from the propeller shaft and reduces vibration to the vehicle undercarriage frame. The CBS can function alone without the attachment of the CBS bushings, but its function would be inefficient and could cause damage to the vehicle. The bushings are composed of vulcanized synthetic rubber and carbon steel. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2022 |
N323408: The tariff classification of an electronic braking module from Mexico
| HTS: 8479.89.9499, 2.5%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other." |
| Items: A Mobis Electronic Brake, an electronic breaking module comprised of an Electronic Control Unit (ECU), a Hydraulic Control Unit (HCU), accumulators, and an electric motor. The MEB is a device in vehicles which performs several safety and stability functions such as Anti-lock braking system (ABS) and Electronic Stability Control (ESC) and works in conjunction with other sensors in the vehicle. If the MEB detects lack of stability, control, or imminent collision it will hydraulically pump braking fluid to control the brakes of the vehicle to avoid a collision and/or maintain the vehicle’s stability. |
| Reason: As the components are assembled utilizing glue, this decoration meets the requirements to be appropriately classified within heading 6702. |
| Ruling Date: Jan. 14, 2022 |
N323340: A tariff classification, country of origin and marking determination of fish smokers
| HTS: 4421.99.9780, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: A fish smoker “starterkit.” Packaged together for retail sale is a rack made of Poplar and Beech wood, measuring approximately 13” x 11” x 33.5” high, three metal hooks, one biodegradable bag, a metal stand, and five smokepins. In use, fish (or other food items) are hung from the wooden rack using the metal hooks or laid atop the wood dowel grill. The smokepins are set below the rack on the metal stand and lit to create smoke. The biodegradable bag is placed over the fish rack to trap sufficient smoke, allowing only a small amount of smoke to vent out the top. You also state that the smoker may be used to smoke meat, cheese or vegetables. It is intended to be used outdoors on a terrace, patio, balcony, campsite, etc. |
| Reason: The item under consideration consists of multiple articles (wood rack, metal hooks, smokepins, biodegradable bag, metal stand,) classifiable under separate headings. They are packaged together for retail sale. They are put together to carry out a specific activity, that of smoking fish or other foods. Therefore, they meet the definition of a “set.” |
| Ruling Date: Jan. 13, 2022 |