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:
N325801: The tariff classification of a woman’s jacket from China
| HTS: 6211.43.1078, 9903.88.15, 16% + 7.5%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202." |
| Item: A woman’s shirt jacket constructed from 75% polyester and 25% wool woven fabric. The unlined jacket features a shirt collar, a full front opening secured with five button closures, long sleeves with button closures, two side seam pockets below the waist, a rear yoke, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: May 24, 2022 |
N325805: The tariff classification of bibs from China
| HTS: 6111.90.5070, 14.9%, "Babies’ garments and clothing accessories, knitted or crocheted: of other textile materials: of artificial fibers: other, other: other." |
| Item: A 3-piece baby bib collection. The bibs are constructed of two layers. The front is constructed of 95% rayon, 5% spandex knit fabric and the back is constructed of polyester fleece knit fabric. The bibs fasten in the back with a hook and loop closure. |
| Reason: N/A |
| Ruling Date: May 24, 2022 |
N326063: The tariff classification of plastic test kit and plastic pipe fittings from China
| HTS: (1) 3923.50.0000, 9903.88.03, 5.3% + 25%, "Stoppers, lids, caps and other closures, of plastics." |
| (2) 3917.40.0090, 9903.88.02,5.3% + 25%, "Tubes, pipes and hoses and fittings therefor (for example, joints, elbows and flanges), of plastics: fittings: other." |
| Items: (1) A plastic test kit. It consists of an acrylonitrile-butadiene-styrene plastic cap and an ABS stopper. The test kit is used to test a plumbing system for leaks. The kit will be incorporated into an existing drain and overflow for a bathtub. The ABS cap is inserted into the opening of an overflow elbow while the ABS stopper is inserted into the drain. While the product is referred to as a test kit, the two items in question only act as plugs to seal the overflow drainage and the bathtub drain during pressure testing.(2) Closet flanges. They consist of a plastic flange and a stainless steel ring. Part 86147 is composed of polyvinyl chloride and part 86148 is composed of ABS. The flange will sit flush with a floor. The stainless steel ring is at the top of the flange and can spin freely to allow the holes to line up easily for connection. The purpose of these flanges is to allow a toilet to be attached to the drain line. The flange is secured to the floor so that the floor can bear the weight of the toilet while the flange attaches the toilet to the drain pipe. |
| Reason: N/A |
| Ruling Date: May 24, 2022 |
N325630: The tariff classification of soy protein crisps from Germany
| HTS: (1) 2106.10.0000, 6.4%, "Food preparations not elsewhere specified or included… protein concentrates and textured protein substances." |
| (2) 1806.90.9090,6%, "Chocolate and other food preparations containing cocoa: Other: Other: Other." |
| Items: (1) “SOY PROTEIN CRISPIES no added sugar,” contains approximately 68 percent soy protein, 25 percent rice semolina, 6 percent soy flour and 1 percent salt. The dry weight of protein is 60 percent. The crisps are shaped into small balls, beige in colour, with a crunchy texture. (2) “SOY PROTEIN CRISPIES cocoa,” contains approximately 74 percent isolated soy protein, 10 percent rice semolina, 9 percent sugar, 4 percent cocoa powder, 2 percent soy flour and 1 percent salt. The dry weight of protein is 58%. The crisps are round or oval in shape with a crispy texture. |
| Reason: N/A |
| Ruling Date: May 23, 2022 |
N325669: The tariff classification of an agitator, a digester base, and a piston pump from Austria
| HTS: (1)(2) 8479.90.9596, free, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other.” |
| Feeding and Discharge Pumps: 8413.50.0090, free, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other reciprocating positive displacement pumps: Other.” |
| Items: (1) The TTV Thoni agitator is a steel paddle agitator, which is installed into a digester module for a biogas production plant. The purpose of the agitator is to continuously turn the watered and heated biowaste material as it passes through the digester. Further, it creates bio-gas bubbles to rise and to prevent buildup of floating layers which hampers bacteria growth and digestion. The agitator will be imported in one shipment disassembled for transport purposes. (2) The steel digester base is the lower structure of the digester module for a biogas production plant, which houses the agitator. The prefabricated floor plates, produced specifically for the digester, are imported unassembled in one shipment for transport purposes and are subsequently welded together to form the base of the digester at the production plant site. The digester base also incorporates the heating element of the digester. The agitator is then welded to the digester base. |
| Reason: The “floor plates” function as part of the Biogas digester. The pipes are not integral, constituent components of the piston pumps. The pipes function as conduits between the pump and other system components. Consequently, the pumps and the pipes will be classified separately under different headings. |
| Ruling Date: May 23, 2022 |
N325708: The tariff classification and country of origin of Clofarabine Injection
| HTS: e 3004.90.9215, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Antineoplastic and immunosuppressive medicaments.” |
| Item: Clofarabine injection, imported in 20 mg/20 mL vials, is a purine nucleoside metabolic inhibitor with antineoplastic activity. It is indicated for the treatment of lymphoblastic leukemia in children and young adults who have already received at least two other treatments. |
| Reason: N/A |
| Ruling Date: May 23, 2022 |
N325715: The tariff classification of a floor cleanout access cover from China
| HTS: 7419.80.5010, free, "Other articles of copper, other…brass plumbing goods not elsewhere specified or included." |
| Item: A floor cleanout access cover. The item is a round 6” floor cleanout access cover consisting of a bushing, a textured crown, and 3 screws. Based on the chemical composition submitted, the frame and access cover are composed of brass. The cleanout access cover ensures easy accessibility to plumbing pipes in restaurants, bathrooms, locker rooms and more. The crown has a textured surface to prevent slipping in wet areas and can be easily unscrewed from the frame to provide access to the piping system for cleaning or unclogging. The frame provides for flexible installation with existing piping. |
| Reason: |
| Ruling Date: May 23, 2022 |
N325867: The tariff classification of a “3 Piece Clock Kit” from China
| HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Item: The subject 3-piece clock kit consists of a fully functional clock movement, clock hands, and a set of self-adhesive numerals. The required AA battery will not be included in the imported kit. The kit allows the user to create a functioning clock with their choice of a variety of different background materials that can also be purchased separately in a craft/hobby store. The kit is advertised as a craft project that is fun and educational. The item is principally designed for the amusement of children 14 years of age and older. |
| Reason: The craft kit’s amusement value is greater than the utilitarian value of the finished article. |
| Ruling Date: May 23, 2022 |
N325924: The tariff classification of a wooden chain decor from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Items: A wooden household decoration, which consists of six large, chunky links in a chain made of medium density fiberboard and painted. The attached label reads “decorations use only.” The linked chain is for decorative purposes only and supplied photos of the item used as a household decoration draped across coffee table books and resting adjacent to vases and trays as an additional accent. |
| Reason: Based on its dimensions, it seems improbable that the chain would have any utilitarian function. |
| Ruling Date: May 23, 2022 |
N325936: The classification of the “Risk Strike” game
| HTS: 9504.90.9080, free, "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." |
| If produced in China: 9903.88.15, + 7.5%. |
| Item: “Risk Strike” is a strategy game which consists of 42 territory cards, 40 tactics cards, 5 quick rules cards, 5 battle dice, 6 plastic domination coins and a continent reference map. Players compete to be the first to dominate two continents by collecting sets of territory cards. The game is recommended for players ages 13 years and older. |
| Reason: CBP finds that “Risk Strike” is not of the same class or kind of playing cards that are classifiable in subheading 9504.40.0000. |
| Ruling Date: May 23, 2022 |