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:
N326462: The tariff classification of Polyphosphate Siliphos Balls from China
| HTS: 3824.99.3900, free, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other." |
| Items: Polyphosphate Siliphos Balls, product number is GL-TB01. The component breakdown is Phosphorus Oxide (P205): 65%, Calcium Oxide (Ca0): 10%, and Sodium Oxide (Na20): 25%. The transparent polyphosphate siliphos balls are used for water scale inhibition to protect water systems against scale formation and corrosion. They are shipped in boxes of 20 kg each. |
| Reason: N/A |
| Ruling Date: June 27, 2022 |
N326584: The tariff classification of a plastic lawn border from Canada
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Items: (1) A lawn border kit. It is intended to be installed under a chain-link fence to prevent grass from growing at the base and making lawn care around the fence easier. Each kit contains “Unit A” and “Unit B” pieces, which fit together to form the border. The sets are sold in three different bundles depending on the quantity needed according to the number of sections requiring to be covered by this product. “Type 2” provides for two fence sections, “Type 5” for five fence sections, and “Type 10” for 10 fence sections. Each section is about 10 feet long and approximately eight inches wide. (2) End caps. They provide an aesthetic finish to the above borders at gate openings. They will be sold in a pack of two caps. |
| Reason: N/A |
| Ruling Date: June 27, 2022 |
N326585: The tariff classification of an artificial wreath from China
| HTS: 6702.10.4000, 3.4%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” |
| Item: A wreath consisting of artificial foliage and a base/core. The foliage is made from molded plastic that has been flocked and is intended to represent sprigs of cedar and Rocky Mountain juniper. The foliage is presented in two different color variations. The core/base has the appearance of dark colored vines, but per your submission is made wholly from plastic. |
| Reason: N/A |
| Ruling Date: June 27, 2022 |
N326706: The tariff classification of framed prints from China
| HTS: 4911.99.6000, 9903.88.15, free + 7.5%, "Other printed articles: Printed on paper in whole or in part by a lithographic process." |
| Item: A framed print measuring approximately 5.9” x 5.9” x 1” thick. The backing and frame are constructed of medium density fiberboard (MDF). Onto the face is adhered paper that has been lithographically printed with the words, “One Day at a Time” or “Live Life Fully.” They are designed to stand on a table or other flat surface. |
| Reason: N/A |
| Ruling Date: June 27, 2022 |
N326707: The tariff classification of a framed print from China
| HTS: 4911.99.6000, 9903.88.15, free + 7.5%, "Other printed articles: Printed on paper in whole or in part by a lithographic process." |
| Item: A framed wall print measuring approximately 7” x 7” x .39” thick. The backing and frame are constructed of medium density fiberboard. Onto the face is adhered paper that has been lithographically printed with the words, “La Belle Vie.” A jute string is attached to the top for hanging. |
| Reason: N/A |
| Ruling Date: June 27, 2022 |
N324972: The Classification and Country of Origin for Liquid Sugar from Canada
| HTS: 1702.90.4000, 0.35¢/liter, "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 percent by weight of fructose: Derived from sugar cane or sugar beets: Other: Other." |
| Country of Origin: Brazil |
| Item: Liquid Sugar containing 66.7 percent sugar, 33.3 percent water and trace amounts of Calcium hydroxide. The raw cane sugar (Product of Brazil) is granulated, diluted with water, heated, filtered and packed. The finished product will be shipped to the United States in 20,000 liters bulk tanks. Upon importation, Liquid Sugar will be used in the production of a variety of foodstuffs. |
| Reason: The only material that does not undergo the applicable tariff shift is the raw cane sugar from Brazil. |
| Ruling Date: June 24, 2022 |
N326425: The country of origin of a Diesel Emissions Fuel Sensor and a Diesel Emissions Fuel Sensor with Urea Quality Sensor
| Country of Origin: Taiwan |
| Item: A Diesel Emissions Fuel Sensor and a DEF Sensor with Urea Quality Sensor. DEF is a non-hazardous solution used within a selective catalytic reduction system to break down harmful pollutants generated by a diesel engine. The fluid is sprayed and then spread into the exhaust gas via a mixer before entering the SCR catalyst. As DEF enters the SCR catalyst, it evaporates into ammonia and water. |
| Reason: The assembly process performed in China does not result in a substantial transformation of the Taiwanese PCBA and software. |
| Ruling Date: June 24, 2022 |
N326541: The tariff classification of boy’s garments from China
| HTS: (1) 6103.42.1040, 9903.88.15, 16.1% + 7.5%, “Men’s or boys’ … trousers, …knitted or crocheted: of cotton: trousers, breeches and shorts: trousers and breeches: boys’: other.” |
| (2) 6205.20.2061, 9903.88.15, 19.7%“ + 7.5%, "Men’s or boys’ shirts: of cotton: other, other: other: other: with two or more colors in the warp and/or filling: Other: boys’: other.” |
| Items: (1) A pair of form fitting pull-on pants with a permanently attached short joined at the waistband. The pants are constructed of 57 percent cotton, 38 percent polyester and 5 percent spandex knit fabric, and feature overlock stitching at the seams and hemmed legs. The shorts are constructed of 60 percent cotton and 40 percent polyester knit fabric and feature side seam pockets below the waistband, a heat seal logo on the left side and hemmed legs. (2) A boys’ shirt constructed from multiple fabric components designed to simulate the look of a shirt worn over a hoodie. The body and part of the sleeves are constructed from 100 percent cotton woven fabric. The balance of the sleeves and the hood are constructed from 60 percent cotton and 40 percent polyester knit fabric. The woven fabric imparts the essential character. The unlined garment features a full front opening with a left-over-right six-snap closure; long sleeves with ribbed knit cuffs and thumbholes; a hood; a patch pocket on the left-front chest; and a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: June 24, 2022 |
N326398: The country of origin of a utility knife
| Country of Origin: China |
| Item: A handheld utility knife intended to be used for general cutting purposes. It has a retractable steel blade, which is disposable and can be replaced by the ultimate purchaser once it becomes dull. The blade is retractable into the zinc knife handle body using a sliding button. It is shipped with the blade partially extended from the utility knife so that the ultimate purchaser can see that a blade is included and installed. The razor blade is produced in Vietnam from raw steel. The blade is sent to China for assembly with the knife head and with the Chinese-origin aluminum handle, screws, spring plate, belt clip, plastic block, and protector. In China, raw blocks of zinc alloy are die-cast to make the left and right sides of the utility knife’s handle body blade holder. The utility knife handle body blade holder components are die-cut, burrs are removed, then they are polished, and finally painted. The subject article’s final assembly with Chinese components occurs in China. It will then be retail packaged and sent to the U.S. for sale. |
| Reason: Despite the blade being of Vietnamese origin, it is the ultimate assembly of the blade with the Chinese made body/handle occurring in China that makes this article into a completed utility knife. |
| Ruling Date: June 24, 2022 |
N326421: The tariff classification of footwear from Argentina
| HTS: 6403.59.9045, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: other: for other persons: for women: other." |
| Item: A woman’s closed-toe, open-back, low heel, mule-style shoe. It does not cover the ankle. The upper and insole is made of 100 percent kid leather. The leather outer sole incorporates an attached stacked leather heel with a rubber heel lift. |
| Reason: N/A |
| Ruling Date: June 24, 2022 |