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:
N327741: The tariff classification of polyethylene terpolymer from France
| HTS: 3901.90.1000, free, "Polymers of ethylene, in primary forms: other: elastomeric." |
| Item: Apolhya® LP2, a terpolymer consisting primarily of polyethylene imported in pellet form. The product can be used in fluid transportation, injection molding and extrusion. |
| Reason: The expression “copolymers” covers polymers in which no single monomer contributes 95 percent or more by weight to the total polymer content. Copolymers are to be classified in the heading covering polymers of the comonomer unit which predominates by weight over ever other comonomer unit. Apolhya® LP2 qualifies as a copolymer and polyethylene is the predominant monomer. |
| Ruling Date: Sept. 6, 2022 |
N327833: The tariff classification of bird feeders from China
| HTS: 7323.99.9080, 9903.88.03, 3.4% + 25%, “Table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.” |
| Items: Bird feeders are predominantly made from plastic and steel components. |
| Reason: The steel and plastic bird feeders under consideration are both composite articles. The metal in the bird feeders that predominates by weight is steel. |
| Ruling Date: Sept. 6, 2022 |
N327845: The tariff classification of a tape and dispenser set from China
| HTS: 8422.30.9191; 9903.88.01, free +25%, “Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages; parts thereof: Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other.” |
| Item: A tape and dispenser set, which includes two rolls of heavy-duty tape along with a tape dispenser. The items are packaged together and imported under item number 7063910. The heavy-duty tape measures 1.89 inches x 70.8 yards and is used for sealing shipping packages. The tape dispenser is made of metal with a plastic handle, adjustable tension brake for easy dispensing and a blade that cuts through tape for removal. |
| Reason: If the rolls of tape were imported separately, 3919.10.2055 would be the correct classification. However, the tape dispenser and rolls of tape are packaged together and put up for retail sale at the time of importation, constituting a set. |
| Ruling Date: Sept. 6, 2022 |
N327487: The tariff classification of Tuna Bowls from Thailand
| HTS: 604.20.0510, 5%, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs, other prepared or preserved fish, products containing meat of crustaceans, molluscs or other aquatic invertebrates; prepared meals, prepared meals.” |
| Items: Tuna Bowls composed of two bowls per kit, with one containing tuna and the other containing rice along with other flavoring ingredients. Teriyaki Tuna Bowl with White Rice, Lemon and Ginger Sesame Tuna Bowl with White Rice, and Sweet and Spicy Tuna Bowl with White Rice are examples. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2022 |
N327520: The tariff classification of a girl’s garment from China
| HTS: 6204.43.4040, 9903.88.15 |
| Item: A girl’s dress constructed from knit and woven fabric components. The front panel is constructed from a 100% viscose woven twill lining fabric covered with a 100% polyester tulle woven fabric decorated with sequins and fringe. The woven lining and the decorated woven tulle fabric are hemmed separately but are sewn together at the side seams. |
| Reason: The woven tulle fabric imparts the essential character of the garment. |
| Ruling Date: Sept. 2, 2022 |
N327668: The tariff classification, country of origin and status under the Dominican Republic- Central America-United States Free Trade Agreement (DR-CAFTA) of curtain panels
| HTS: 6303.92.2010, 11.3%, “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Window curtains (including drapes) and window valances. |
| Country of Origin: U.S. |
| DR-CAFTA Status: The curtain is entitled to a free rate of duty under the DR-CAFTA. |
| Item: A curtain panel made from a 100 percent acrylic woven fabric. All four sides are hemmed. Eight metal grommets from which the curtain will be hung are added along the top hem and metal weights for curtain stability are sewn into the bottom hem edges. A nonwoven fabric is inserted into the top hem for grommet stability. |
| Reason: The most important manufacturing process occurs at the time of fabric making. The most important manufacturing process is the weaving of the acrylic fabric which forms the curtain panel and provides light filtering and privacy when drawn closed. The fabric meets the tariff shift rule for heading 5512, the material is considered originating. |
| Ruling Date: Sept. 2, 2022 |
N327712: The country of origin of an electronic vaping device
| Country of Origin: Vietnam |
| Item: An electronic vaping device. The device is comprised of a metal enclosure within which is a printed circuit board assembly, rechargeable battery, battery plugs, flexible printed circuit assembly, LED light, neodymium magnets, and gasket. The device is designed to allow for the user to attach a cartridge containing the e-liquid to be vaporized at one end. The cartridge also acts as the heating element and mouthpiece that the user will draw the vapor through. We note that the cartridge is not imported with the device and is not subject to this request. |
| Reason: The PCBA manufactured in Vietnam imparts the essential functional component of the finished device. |
| Ruling Date: Sept. 2, 2022 |
N327806: The tariff classification of suitcase flex dividers from the Czech Republic
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. |
| Item: A two-piece suitcase accessory intended to divide, organize, and secure contents inside a suitcase. Each divider is composed of two fabrics. The bottom fabric is a 100 percent polyester woven fabric coated with polyurethane. The face fabric is composed of 100 percent polyester mesh fabric. A plastic frame is inserted along the edge of the divider between the two fabric layers. The dividers are imported, in bulk, into the United States for assembly in Rimowa luggage at its repair facility. The dividers will not be sold separately. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2022 |
N327476: The tariff classification of Bortezomib for Injection in dosage form, from China
| HTS: 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: Bortezomib for Injection, imported in 3.5 mg vials, is an antineoplastic agent. It is indicated for the treatment of adult patients with multiple myeloma and mantle cell lymphoma. |
| Reason: N/A |
| Ruling Date: Sept. 1, 2022 |
N327492: The tariff classification of footwear from China
| HTS: 6404.19.9030, 9903.88.15, 9% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men." |
| Items: Four styles of closed toe/closed heel, slip-on boat shoes. The uppers have external surface areas made up of predominantly textile mesh material. The shoes were cross-cut and found to have foxing like bands. The F.O.B. value is between $13.65 and $15.75 per pair. |
| Reason: N/A |
| Ruling Date: Sept. 1, 2022 |