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:
N328132: The tariff classification of a nut and seed cracker from New Zealand
| HTS: 1905.90.1090, free, "Bread, pastry, cakes, biscuits and other bakers’ wares . . . other . . . bread, pastry, cakes, biscuits and similar baked products . . . other . . . other." |
| Item: An all-natural plant-based line of low carb and high protein crackers made with different types of seeds, peanuts and flavorings under the brand name Penati. The crackers are imported in three varieties. They will be sold via online platforms, supermarkets, and distributors. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2022 |
N328142: The classification of covers and a manifold from China
| HTS: 8414.90.4190, 9903.88.01, free + 25%, "Air or vacuum pumps, air or other gas compressors and fans whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Parts: Of Compressors: Other: Other: Other: Other." |
| Items: A manifold and covers of aluminum alloy and are solely used with single and twin cylinder reciprocating air compressors for pneumatic air brake systems. The manifold, which is designed to be positioned between a cover and the compressor’s crank chamber, features air channels that correspond to the air channels of the covers and is designed to house various valves: an unloader valve, an intake valve, and an exhaust valve. The manifold with valves controls the flow of air into the compressor crank chamber. The covers feature air channels, air intake and discharge ports, coolant in and out ports, and are designed to be fitted with a pressure relief valve. |
| Reason: The manifold completes the upper section of the compressor that facilitates air flow into the compressor’s crank chamber. It is an enclosure that is structurally part of the compressor. Therefore, while the manifold is part of a valve assembly that is designed to incorporate an unloader valve, an intake valve, and an exhaust valve, like the cover, it is an integral component of the compressor, and therefore, excluded from heading 8481. |
| Ruling Date: Oct. 11, 2022 |
N328266: The classification of valve kits from Taiwan
| HTS: (2)(3)(4)(5) 8481.80.5060, 3%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of other materials: Bath, shower, sink and lavatory faucets." |
| (1) Whether it can be used without a mechanical linkage with a plunger is needed for classification. |
| Items: Four valve kits. (1) A Full Kit Adj Turntop PVC CP consists of P-pipe with a specifically shaped hole that is designed to receive a specifically shaped component, a T pipe and an L pipe that is designed to receive a turn top or a stopper, a strainer, a washer, overflow plate, a trim kit turn top, and a circular shaped items referred to as “parts.” The items are imported packaged together for final assembly. (2) A Heavy Duty Tubular Assembly, (3) ABS Tubular Waste assembly, (4) ABS Trip Lever Assembly, and (5) PVC Trip Lever Extra Long Assembly. (2)(3)(4)(5) consist of a plastic P-pipe with a specifically shaped hole that is shaped to receive a lever, a T pipe and an L pipe that features a specifically shaped hole to receive a drain cover, a mechanical linkage with a plunger, a strainer, a drain cover featuring a grate with a gasket, and circular shaped items referred to as a “parts package.” These items are designed to be installed in a bathtub and together, make-up an assembly that allows the user to fill or drain water from the bathtub. In operation, the lever is actuated, causing the mechanical linkage with a plunger to move up or down a plastic fitting, controlling the flow of water. The items are imported packaged together ready for final assembly. The levers are imported separately. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2022 |
N328271: The classification of fans from China
| HTS: 8414.51.9090, 4.7%, "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Other: Other." |
| Item: A Perfect Aire fan. The axial fans are situated on a retractable tripod base with telescopic motion and can be used on flat surfaces, e.g., desktops, tables, etc. The portable fans are packaged with a USB cable, and feature a rechargeable battery, a power button, and a self-contained electric motor with an output of four watts. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2022 |
N328394: The tariff classification of artificial stone figurines from China
| HTS: 6810.99.0080, 9903.88.03, free + 25%, “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” |
| Items: Four styles of figurines, referred to as, Garden Angel with Flowerpot, Garden Gnome with Flower Box, Bright Blessings Mom Flower, and Graceful Sentiments Bird–Daughter. All four figurines are comprised of a uniformly agglomerated mixture of 49% natural calcium carbonate derived from stone, and 51% unsaturated polyester resin. |
| Reason: As the unsaturated polyester plastic resin content in these articles merely serves as a binder for the primary component of natural calcium carbonate, these figurines do not qualify as articles of plastic of chapter 39. |
| Ruling Date: Oct. 11, 2022 |
N328438: The tariff classification of women’s blouses from Vietnam and Indonesia
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Items: Three styles of loose-fitting women's garments. Two are composed of 60 percent cotton and 40 percent polyester knit fabric. The third is 100 percent cotton knit fabric. |
| Reason: Based on the appearance of the garments as well as the definition from HQ H325360 and HQ H324935, the styles consist of loose-fitting blouses. |
| Ruling Date: Oct. 11, 2022 |
N328111: The tariff classification and country of origin of an insulated cooler bag from Cambodia; 19 CFR 102.21 (c)(2); tariff shift
| HTS: 4202.92.0807, 7%, "Insulated food or beverage bags with an outer surface of man-made fibers." |
| Item: An insulated cooler bag constructed with 100% polyester textile material which is uncoated on the outer surface of the finished article. The outer surface constituent material is man-made textile. The bag contains an insulated interior compartment that is designed to maintain the temperature of food or beverages. The article provides storage, protection, organization and portability to food or beverages during travel. The article features two back straps and a zipper closure. |
| Reason: The cooler bag is assembled in Cambodia from at least two components. As such, it meets the terms of the respective tariff shift requirement in Section 102.21(c)(2). |
| Ruling Date: Oct. 7, 2022 |
N328115: The tariff classification and country of origin of an insulated cooler bag from Cambodia; 19 CFR 102.21 (c)(2); tariff shift
| HTS: 4202.92.0807, 7%, "Insulated food or beverage bags with an outer surface of man-made fibers." |
| Country of Origin: Cambodia |
| Item: An insulated cooler bag constructed with 100% polyester textile material which is uncoated on the outer surface of the finished article. The outer surface constituent material is man-made textile. The bag contains an insulated interior compartment that is designed to maintain the temperature of food or beverages. The article provides storage, protection, organization and portability to food or beverages during travel. The article features two straps and a zipper closure. |
| Reason: The cooler bag is assembled in Cambodia from at least two components. As such, it meets the terms of the respective tariff shift requirement in Section 102.21(c)(2). |
| Ruling Date: Oct. 7, 2022 |
N328045: The tariff classification of Clopidogrel Bisulfate Tablets in dosage form, from India
| HTS: 3004.90.9220, 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: Cardiovascular medicaments.” |
| Item: Clopidogrel Bisulfate, imported in 75 mg tablets, is in a class of antiplatelet medications. It is used to treat patients with acute coronary syndrome, myocardial infarction (MI), peripheral vascular disease and some stroke (ischemic type). |
| Reason: N/A |
| Ruling Date: Oct. 6, 2022 |
N328046: The tariff classification of boots and boot liners from Bangladesh
| HTS: (imported and sold with liner) 6403.91.6010, 8.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather…other footwear…covering the ankle… other…other…for men, youths, and boys…work footwear." |
| (2) 6406.10.6000, free, "Parts footwear (including uppers whether or not attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: of rubber or plastic." |
| (3) 6406.10.9040, 4.5%, "Parts footwear (including uppers whether or not attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: other: other: other; of textile materials other than cotton: of man-made fibers." |
| Item: A closed toe/closed heel, men’s, lace-up, work boot. The boot covers the ankle, but not the knee, and measures approximately 10 inches tall, and has a composite toe. The external surface area of the upper is a combination of rubber/plastic coated leather, rubber/plastics, and textile material. The constituent material of the esau will be leather. The midsole is PU, while the traction outer sole is made from rubber/plastic. The boot will be imported with a removable insulative liner that is not intended to be worn separately. The Pac Max is intended for oil, infrastructure, railroad, and construction industry workers, working in extreme cold/wet weather conditions. The F.O.B. value of the boot is $75.00 per pair. (2) A mid-weight liner. It consists of EVA foam and a textile mesh overlay, an EVA spine, a PU sole, and elastic gore. The essential character of the mid-weight liner is rubber/plastics. It is the material that provides the liner’s strength and shape. The F.O.B. value is $19.43 per pair. (3) A heavy-weight boot liner. It consists of textile and a mylar textile overlay. It has an EVA spine, elastic gore, and a PU sole. The material providing this liner its shape and function are the textile components. The F.O.B. is $15.03 per pair. |
| Reason: N/A |
| Ruling Date: Oct. 6, 2022 |