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:
N324833: The tariff classification of pillow covers from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Item: Two-piece set of pillow covers for accent throw pillows. The covers are made from 100 percent polyester, printed, woven fabric. The printing depicts woodland creatures and tree branches with green leaves. Both covers, measuring 18 x 18 inches, are sewn along three edges and have a zipper closure on the fourth edge. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324834: The tariff classification of a pillow cover from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Item: A pillow cover for an accent throw pillow. The cover has a face of 100 percent polyester, printed, woven fabric and a back of 100 percent polyester, dyed, woven fabric. The face fabric is printed with 1 wide navy blue stripe while the back is dyed pink. The cover measures 16 x 16 inches, is sewn along three edges and has a zipper closure on the fourth edge. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324835: The tariff classification of a pillow cover from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Item: A pillow cover for a body pillow. The cover is made from 100 percent polyester, printed, woven fabric. The face fabric depicts a repeating pattern of llamas, mountains and cacti. The cover measures 54 x 20 inches, is sewn along the two long edges and has a zipper closure on each of the ends. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324845: The tariff classification of a cotton pouch from China
| HTS: 6307.90.9891; 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: An unfinished, empty pouch intended to be made into a cat toy in the United States. The pouch is composed of 100 percent cotton woven dyed fabric. The fabric panel is folded in half and sewn on two sides. The item is square in shape, measuring 3 ¼ inches in both width and height. The pouch is screen printed and features a white cat flying on a pink carpet with the words “Magic Carpet Ride Catnip” on the front. The back of the pouch is also screen printed and features a white cat flying on a pink carpet in front of a crescent moon and five clouds with the words “Blue Q” in the bottom right corner. The pouch will be imported into the United States, filled with organic catnip, and sewn shut. |
| Reason: N/A |
| Ruling Date: March 22, 2022 |
N324262: The tariff classification of woven textile fabric coated with cellular acrylic from Estonia
| HTS: 3921.19.0000, 6.5%, "other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics." |
| Items: (1) Light filtering fabric. The fabric is a woven polyester coated on both sides with an acrylic material which is cellular in nature. (2) Room darkening fabric. The fabric is a woven polyester coated on both sides with an acrylic material which is cellular in nature. |
| Reason: N/A |
| Ruling Date: March 21, 2022 |
N324433: The tariff classification of beverage bases from Mexico
| HTS: 1701.99.1050, ¢3.6606/kg less ¢0.020668/kg for each degree under 100 degrees but not less than ¢3.143854/kg, "Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other… Other." 1701.99.5050, ¢35.74/kg, if the quantity of sugars exceed those in Chapter 17, note 5. |
| Items: Three dry beverage bases. Each base contains a combination of sugar and cereal grains. They will be shipped in 2,200 lb. intermediate bulk containers and used in the manufacture of fermented beverages for human consumption. (1) A substantially white crystalline granular product. It contains 99.7% granulated sugar from sugar cane (polarity greater than or equal to 99.5) and 0.3% milled cereal grains, specifically quinoa flour. (2) A substantially white crystalline granular product containing 99.8% granulated sugar from sugar cane (polarity greater than or equal to 99.5) and 0.2% milled cereal grains, specifically quinoa flour. (3) A substantially white crystalline granular product containing 99.9% granulated sugar from sugar cane (polarity greater than or equal to 99.5) and 0.1% milled cereal grains, specifically quinoa flour. |
| Reason: There are more specific headings than that suggested by importer. |
| Ruling Date: March 21, 2022 |
N324437: The tariff classification of a Strawberry Cheesecake Mix from Canada
| HTS: 1. If imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4: 1901.90.6100, 16%, “Food preparations of goods of headings 0401 to 0404, not containing cocoa…Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” 2. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached: $1.035/kg +13.6%. |
| Item: Strawberry Cheesecake Mix. The product is composed of milk protein isolate, Greek yogurt powder, cream cheese powder, natural flavors, gelatin, dehydrated strawberries, sea salt, sucralose non-nutritive sweetener, and silicon dioxide. The product has a milk solids content of 90 percent. The product will be marketed as a dessert and source of protein for those on weight loss programs and packed in a retail box containing seven sealed plastic airtight packets. The Strawberry Cheesecake Mix will be sold to a company for distribution to weight management clinics. |
| Reason: N/A |
| Ruling Date: March 21, 2022 |
N324458: The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Green Tea Products from Canada
| Country of Origin: India |
| USMCA Eligibility: eligible for preferential treatment |
| Item: Green Tea Products. Basic Green Tea contains green tea (product of India) imported and repacked in Canada. Flavored Green Tea contains imported green tea blended with flavoring and repacked in Canada. Flavored Blend Green Tea contains imported green tea blended with flavoring and rose petals and repacked in Canada. The three Green Tea Products will be imported into the U.S. in vacuum sealed bags with nitrogen immersed, with a net weight not exceeding 3 kilograms, intended for sale to the wholesale market. |
| Reason: The green tea from India is the single component classified in a tariff provision from which a change in tariff classification is not allowed. ... Green Tea Products are produced entirely in the territory of one or more USMCA countries using non-originating materials |
| Ruling Date: March 21, 2022 |
N324459: The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Black Tea Products from Canada
| Country of Origin: India |
| USMCA Eligibility: Eligible for preferential treatment |
| Item: Black Tea Products. Basic Black Tea contains black tea (product of India) imported into Canada and repacked in vacuum sealed bags with nitrogen immersed, with a net weight not exceeding 3 kilograms. Black Teabags contain black tea blended with flavoring and repacked into teabags in Canada. The two Black Tea Products will be imported into the U.S. intended for sale to the wholesale market. |
| Reason: The bulk black tea from India is the single component classified in a tariff provision from which a change in tariff classification is not allowed. |
| Ruling Date: March 21, 2022 |
N324569: The classification of table fountains from China
| HTS: 8413.70.2004, 9903.88.01, free + 25%, "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Other centrifugal pumps: Other: Submersible pumps." |
| Items: Table fountains for indoor use. The fountains feature removable stones and incorporate a submersible pump assembly that consists of a motor connected to an impeller. (1) The four styles of fountains are primarily made of plastic and measure approximately four inches in width, four inches in depth, and six inches in height. Two of the fountains are tiered, designed for water to flow down from the upper tiers that are shaped as pots into a larger round-shaped pot. The third fountain style is designed for water to cascade over a rectangular-shaped background of blue and green colors. The fourth style has a circular component that incorporates nozzle-like mechanisms that release water into a flower with an LED light, which then flows down into the base. (2) The three styles of fountains are primarily made of plastic and measure approximately four inches in width, six inches in depth, and ten inches in height. One fountain is tiered, designed for water to flow down from the upper tiers into a square-shaped base. The tiers are shaped like pots and each pot features an LED light. The second style has an LED light that sits towards the top of the fountain. It is designed for water to pour over a rectangular-shaped background and into a flower with an LED light, which then flows into the base. The third style has an LED light that sits towards the top of the fountain. It is designed for water to flow past a rectangular shaped background of white and blue colors, into a square-shaped base. |
| Reason: Conair Corp. v. United States, Slip Op. 2005-95 (CIT Aug. 12, 2005), discusses a similar fountain, in which it was determined that the pump imparts the essential character. The determination was based on the premise that the flow of water created by the pump provides the visual and auditory appeal. The fountain was classified under HTSUS heading 8413. |
| Ruling Date: March 21, 2022 |