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:
N325145: The tariff classification of the Storm Café Brewer from China
| HTS: 8419.89.9560, 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 food and beverages." |
| Item: The Store Café Brewer is capable of dispensing hot water, cold water, or a single serve cup of coffee. The unit consists of a pod type coffee brewer incorporated into a basic water cooler designed to use a bottom loaded water bottle. The coffee brewer can prepare six, eight, or ten-ounce cups of coffee. The main components include a hot tank assembly, cold reservoir, water pump, motors, compressor, brewer head, and water cartridge. The Storm Café Brewer is primarily sold to commercial businesses and offices but is also available to residential consumers through distributors. |
| Reason: The article is intended for commercial purposes. The product brochure describes the water dispenser with an incorporated coffee brewer as having “quality, commercial-grade construction.” Per the Explanatory Notes for heading 85.16, excluded from this heading are “other thermo electric appliances which are not normally used in the household” and points toward heading 8419. As such, this item is excluded from classification within heading 8516 and must be classified elsewhere based on its commercial nature. |
| Ruling Date: April 18, 2022 |
N325281: The tariff classification of slip on test cap from Taiwan
| HTS: 3923.50.0000, 5.3%, "Stoppers, lids, caps and other closures, of plastics." |
| Item: 2" plastic Slip-on test cap. The cap will be used in plumbing applications. |
| Reason: As this product is a cap of heading 3923, it would be specifically classified there. |
| Ruling Date: April 18, 2022 |
N325411: The tariff classification of a Core Development Platform (CDP) from Taiwan
| HTS: 9030.82.0000, free, “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus: For measuring or checking semiconductor wafers or devices (including integrated circuits).” |
| Item: A Core Development Platform, which is a device assembly that is used for facilitating integrated circuit verification, software development, system level testing, chip circuitry testing, and power measurement. CDPs comprise multiple circuit card assemblies, or populated printed circuit board assemblies, assembled together in a specially designed configuration centered around an IC test socket. The test socket is assembled onto the main board of the CDP with additional test ports integrated on both the main and secondary board(s). The mainboard is designed to keep the configuration as universal as possible to enable the testing of current and future chipsets. To carry out measurement, checking, and testing activities, a chip is inserted into the main IC test socket and locked in place with a top lid assembly. Electrical currents and signals are then passed through the conductive pins to the IC then passed back to the board assembly. Measurement and test results performed by the CDP are displayed on an external monitor. Once the testing activities are completed for the current chipset, the top lid assembly is lifted, and the chip is removed to then be replaced with the next chip to repeat the testing process. The CDP’s primary function is to perform quantitative electrical testing and performance evaluation on a variety of chipsets including power management, connectivity modules, and core processor modules. |
| Reason: N/A |
| Ruling Date: April 18, 2022 |
N322197: The tariff classification and Tariff Preference Level Eligibility under United States-Mexico-Canada Agreement (USMCA) of five double knit fabrics from Mexico
| HTS: 6006.33.0040, 9823.53.05, 28.8¢/kg + 8.5%, "Other knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Of double knit or interlock construction: Of polyester." |
| USMCA Eligibility: eligible |
| Items: five double knit fabrics with laid-in filling yarns |
| Reason: The double knit fabrics are knit in Mexico from yarns and fibers from the United States, China, India, Mexico and Indonesia. Therefore, the subject fabrics meet the first requirement of the Tariff Preference Level eligibility. |
| Ruling Date: April 15, 2022 |
N324883: The tariff classification of a wireless intercom headset system from China
| HTS: 8517.62.0090, 9903.88.15, free + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other” |
| Item: “Solidcom C1 full-duplex wireless intercom headset system”. The system is comprised of up to 8 wireless headsets and a HUB station. The audio communication between headsets is achieved through wirelessly sending voice data from one headset to the HUB station which forwards the voice data to the rest of the headsets that are paired to the HUB station. The voice communication within the system is using a closed network allowing only the paired headsets to transmit voice signals. This is accomplished through the HUB station which encrypts the voice data using AES 128-bit encryption. The system uses radio frequency bands between 1,880 MHz and 1,900MHz depending on the country or region with up to 1,000 feet of transmission range. |
| Reason: The wireless headsets and the HUB station contribute together to the clearly defined function of transmitting encrypted voice signals in a closed network. The two items work together to perform a clearly defined function covered by Heading 8517 |
| Ruling Date: April 15, 2022 |
N324930: The classification of three upholstered bedframes from in China
| HTS: 9403.50.9045, 9903.88.03, free + 25%, “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Beds: Other.” |
| (Complete split air conditioning systems that only cool spaces) 8415.10.9000, 9903.88.03, 2.2% + 25%, "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”: Other: Other." |
| Items: Outdoor and indoor air conditioning units of different sizes and output capacities, which together make split ductless, Air-Con air conditioning systems. The systems are designed to cool spaces in a home. The outdoor and indoor units will be imported in different shipments and quantities. The indoor unit, which functions as an evaporator, is designed to be mounted to a wall. The outdoor unit primarily consists of a condenser coil and a compressor and is designed to be mounted to the ground or wall. In some instances, the outdoor unit will incorporate a heat pump, allowing the system to cool and heat spaces. |
| Reason: The subject bedframes are made of different components (wood, metal, leather and fabric), and are considered composite goods. The wood components impart the essential character to the three bedframes. |
| Ruling Date: April 14, 2022 |
N325069: The tariff classification of a magnetic sensor board from China
| HTS: 8543.70.4500, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric synchros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: Other.” |
| Item: A magnetic sensor board, which you state is used as a sensor in an air flow meter. The subject board is comprised of a magnetic sensor and microcontroller soldered onto a printed circuit board along with other electrical components. After importation, jumper connection points are added to the board and software is programmed. The board is then combined with a rotating magnet and placed within the air intake system of a vehicle. |
| Reason: The board functions as a transducer, as it converts a non-electrical signal to an electrical one for further processing. |
| Ruling Date: April 14, 2022 |
N325122: The tariff classification of a ball stem from China
| HTS: 5609.00.3000, 9903.88.03, 4.5% + 25%, “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” |
| Item: A “Gltz Ball Stem,” intended to be used as a decoration in the home. The 6-inch diameter ball portion is constructed from multiple strands of polyvinyl chloride monofilament protruding from a twisted iron stem. The monofilaments and stem are coated with glue and glitter. Sequins and ten polystyrene balls with an electroplating finish are also glued to the monofilament. The monofilament is 1 mm in width. |
| Reason: Since the monofilament has no cross-sectional dimension that exceeds 1 mm, it meets the dimensional requirements of Section XI, Note 1(g) and is considered a textile for tariff purposes. |
| Ruling Date: April 14, 2022 |
N325197: Classification of a sleeping bag made in Bangladesh
| HTS: 9404.30.4000, 4.7%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Sleeping bags: Containing 20 percent or more by weight of feathers and/or down. |
| Items: Downclime Alpine Bag is a down-filled sleeping bag bottom designed to be zipped to a down-filled jacket to form a complete head-to-toe sleeping bag. The bag has the form of a short sleeping bag with a protruding flap that zips into the front of a down-filled jacket. Exclusive of the jacket, but including the flap, the Downclime Alpine Bag is 74" long. |
| Reason: N/A |
| Ruling Date: April 14, 2022 |
N325261: The tariff classification of an outdoor fire pit table with seating from China
| HTS: 9403.20.0050, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other." |
| Item: A fire pit table and three-piece woven sectional set with cushions. The fire pit table is made of an aluminum frame and sides and an aluminum tabletop. At its center is a propane-fueled burner insert with fire glass. When the burner is not in use, an aluminum cover rising slightly above the tabletop is seated on the burner. The fire pit table is square and measures 43.8" x 43.8" x 24.8", and the fire pit burner insert measures 19" x 19". The tabletop extends 12.4" on all sides of the burner insert. |
| Reason: The essential character of the set is imparted by the fire pit table, which provides the set with its primary aesthetic appeal. |
| Ruling Date: April 14, 2022 |