Recent CBP NY Rulings

May 25, 2022 by Ben Perkins|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

N325470: The tariff classification of multilayer wood flooring from Vietnam

HTS: 4412.33.3225, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood ... not exceeding 6 mm in thickness: Other ... : Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring."

Item: A multilayer wood flooring panel measuring 15mm in thickness, 203.2mm in width, and 2200mm in length. The face ply of the sample consists of oak wood veneer that measures less than 4mm in thickness. The panel substrate is made up of seven plies of eucalyptus wood veneer. No ply exceeds 6mm in thickness. The grains of the layers generally run at a 90-degree angle to those of the successive layers. The panel is tongued and grooved on its edges and ends and is unfinished (not coated or stained).

Reason: The instant panel meets the definition of “plywood” set forth in the ENs to heading 4412 of the HTSUS, as it is constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.”

Ruling Date: May 13, 2022

N325476: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Snack Mix product from Canada

HTS: (when imported in airtight containers) 2008.97.1040, 5.6% "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included . . . other, including mixtures other than those of subheading 2008.19 . . . mixtures . . . in airtight containers and not containing apricots, citrus fruits, peaches or pears . . . other."

(when imported in containers that are not airtight) 2008.97.9094, 14.9%, "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other."

USMCA Eligibility: eligible

Item: A snack mix containing approximately 25 to 35 percent peanuts (Canada), 15 to 25 percent almonds (Canada), 10 to 20 percent banana chips (Vietnam), milk chocolate peanut butter cups (U.S.) and peanut butter gems (U.S.). The peanuts and almonds are imported in raw condition from the U.S. and are oil roasted, pasteurized and salted in Canada prior to blending with the other ingredients. The peanut butter cups and peanut butter gems will be imported from the U.S. and are blended with the other ingredients in that form. The banana chips have been fully processed in Vietnam and are merely mixed with the other ingredients in Canada. The finished snack mix will be packaged for retail sale and exported to the U.S.

Reason: Fruit, nut and vegetable preparations that have been prepared or preserved ... shall be treated as an originating good only if the fresh good were wholly produced or obtained entirely in the territory of one or more of the USMCA countries. The banana chips have been fully processed in Vietnam and are merely mixed with the other ingredients in Canada. However, the banana chips represent less than 10 percent of the total cost of the snack mix, so the de minimis requirement is satisfied.

Ruling Date: May 13, 2022

N325514: The tariff classification of molded pulp containers and bowls from China

HTS: (1) 4823.70.0040, free, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp: Other."

(2) 4823.70.0020, free, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp: Plates, bowls or cups."

Item: (1) Molded paper pulp containers are clamshell food containers constructed of molded paper pulp. The pulp is 85 percent sugarcane pulp and 15 percent bamboo pulp (2) bowls constructed of molded paper pulp. The bowls are also constructed of 85 percent sugarcane pulp and 15 percent bamboo pulp.

Reason: N/A

Ruling Date: May 13, 2022

N325627: The country of origin of TFT-LCD modules

Country of Origin: Japan

Item: Thin-film-transistor liquid-crystal display modules for automobiles

Reason: The completed TFT-LCD cell, regardless of when it is cut to size, is the dominant component of the finished device. The complex manufacturing process performed in Japan renders the end-use of the cell predetermined.

Ruling Date: May 13, 2022

N325811: The tariff classification of printed circuit substrates from South Korea

HTS: (1) 8534.00.0070, free, “Printed circuits: Plastics impregnated, not flexible: Other”.

(2) 8542.90.0000, free, “Electronic integrated circuits; parts thereof: Parts”.

Items: (1) The FCCSP is a substrate used in the manufacture of application processors. It is a connection path for electrical signals between the IC and the main board. It is a structure that converts the fine wiring of the IC into the range of the main PCB. There are no active or passive electrical elements formed during the printing process nor are there any discrete active or passive electrical elements incorporated into this printed circuit at time of import. (2) The FCBGA is a substrate for a CPU. It is a connection path for electrical signals between the IC and the main board. It is a structure that converts the fine wiring of the IC into the range of the main PCB.

Reason: Both items could be considered “parts”, but the FCCSP is provided for within its own heading. As it is a bare printed circuit formed on an insulating base, heading 8534 takes precedence over a parts provision.

Ruling Date: May 13, 2022

N325956: The tariff classification of a costume from China and Vietnam

HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.”

Items: An adult plus-size costume. The costume consists of a top, pants, waist tie, choker, and a headpiece. The flimsy top imparts the essential character, and features visible, loose overlock stitching at the neck and bottom hem, raw jagged edges with hanging threads on the collar and long sleeve ends, thin elastic at the neck and sleeves and loose, single needle straight stitched seams.

Reason: N/A

Ruling Date: May 13, 2022

N324736: The tariff classification of a necklace from China

HTS: 7116.20.0500, 3.3%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.”

Item: A base metal, 14 karat gold plated, double chain necklace containing a large central cubic zirconia of hexagonal shape. Attached to the central cubic zirconia through 6 branches, is a larger hexagonal ring in-laid with several smaller cubic zirconia mounted throughout the perimeter.

Reason: N/A

Ruling Date: May 12, 2022

N325471: The tariff classification of multilayer wood flooring imported from Vietnam

Item: A multilayer wood flooring panel measuring 15mm in thickness, 190mm in width, and 1900mm in length. The face ply of the sample consists of hickory wood veneer that measures less than 4mm in thickness. The panel substrate is made up of six plies of birch plywood of Latvia origin. No ply exceeds 6mm in thickness. The grains of the layers generally run at a 90-degree angle to those of the successive layers. The panel is tongued and grooved on its edges and ends and is surface covered with one or more materials that do not obscure the grain of the face ply.

Reason: N/A

Ruling Date: May 12, 2022

N325472: The tariff classification of multilayer wood flooring from Vietnam

Item: A multilayer wood flooring panel measuring 15mm in thickness, 190mm in width, and 1900mm in length. The face ply of the sample consists of oak veneer that measures less than 4mm in thickness. The panel substrate is made up of six plies of birch wood veneer. No ply exceeds 6mm in thickness. The grains of the layers generally run at a 90-degree angle to those of the successive layers. The panel is tongued and grooved on its edges and ends and is surface covered with one or more materials that do not obscure the grain of the face ply.

Reason: N/A

Ruling Date: May 12, 2022

N325498: The country of origin of Albuterol Sulfate Inhaler

Country of Origin: Italy

Item: Albuterol Sulfate Inhaler is a medicinal preparation containing, albuterol sulfate, a bronchodilator, as the active ingredient. It is indicated for the treatment of bronchospasm in people with asthma or certain types of chronic obstructive pulmonary disease (COPD). It is also used to prevent exercise-induced bronchospasm.

Reason: The processing of the active ingredient Albuterol Sulfate (made in Italy) into the Albuterol Sulfate Inhaler in India does not result in a substantial transformation

Ruling Date: May 12, 2022