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:
N328251: The tariff classification of the Reconfigurable Dataflow Unit from China
| HTS: 8473.30.5100; 9903.88.03, free + 25%, “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other." |
| Item: A rack-mountable chassis incorporating a main printed circuit board assembly, two interface connection risers, two XRDU risers, two power supplies, cooling fans, multiple memory sockets, six additional PCBAs, and more. The function of the XRDU is to connect directly to a host server and process data at an accelerated rate, such as in artificial intelligence and machine learning applications. The XRDU is imported without its dataflow units, memory, firmware, and interface cards. Based on the information provided, after importation the XRDU will receive its two dataflow units, which are described as ASIC based processors performing the data processing acceleration function, its memory, its firmware, and its interface PCBAs. The XRDU chassis is rack mounted in proximity to the host server, connected via the interface cards, and receives and/or processes data for the host server. |
| Reason: The functional XRDU is rendered inoperable by the missing dataflow units, memory, and interface cards, which are essential to the machine’s operation. The chassis contain multiple parts and is beyond merely a PCBA of heading 8473. |
| Ruling Date: Oct. 14, 2022 |
N328304: The tariff classification and country of origin of gum products from Italy
| HTS: 2106.90.9985, 6.4%, "Food preparations not elsewhere specified or included…other…other…other…confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar." |
| Country of Origin: Italy |
| Items: Three types of gum manufactured in Italy from ingredients sourced in China, Mexico, Indonesia, Spain, Sudan and Brazil. The ingredients for each product are shipped to Italy where the manufacturing takes place. All the components are blended together . After the first extrusion process, the products are cooled on a conveyor belt, and second extrusion, lamination, and molding processes take place. The products are coated and stored for packing and metal detection, then shipped in secondary retail packages to the U.S. They are then shipped in bulk to the U.K., where they are packaged into shelf-ready packages containing twelve 19-gram single retail packs, and twelve packs to a carton, 228 grams, net packed. |
| Reason: The operations performed in Italy result in a substantial transformation. |
| Ruling Date: Oct. 14, 2022 |
N328371: 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.” |
| Item: An adult-sized costume, which consists of a black and white striped pullover top, pull-on pants, and a beanie cap. The flimsy man-made knitted textile pullover top imparts the essential character of the set and has a string tie neck, one raw unfinished armhole, one long mesh sleeve with a raw unfinished hem featuring a tattoo print and a raw, unfinished bottom hem. The garment is constructed with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328393: The tariff classification of organic by-product fertilizer from Canada
| HTS: 3105.60.0000, free, "Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium." |
| Item: An organic by-product of citric acid production for the food industry. The product will be sold in bulk to U.S. farmers for land application as a fertilizer. The main ingredients of the by-product (mycelium) are citric acid and sugar. The provided certificates of analysis indicate the presence of phosphorus and potassium. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328427: The tariff classification of pedal assist electric bicycle from China
| HTS: 8711.60.0090, 9903.88.02, free + 25%, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other.” |
| Item: A pedal assist electric bicycle equipped with a 750W electric motor and a 48V battery. The electric motor operates with a nominal power of 750W, but has a maximum peak power of 1,200W. The "Brat" has four drive modes with a top speed of 30 miles per hour and a range of 70+ miles and can fully charge in 6-7 hours. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328467: The tariff classification of a bicycle mud guard from Taiwan
| HTS: 8714.99.8000, 10%, “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other”. |
| Item: An optional add-on mud guard. This plastic guard is attached to the front suspension fork of a bicycle. The guard, which serves as a bicycle accessory, is designed to provide the bike rider protection from mud while riding. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328488: The tariff classification of Insect Food from China
| HTS: 2309.90.9500, 9903.88.03, 1.4% + 25%, “Preparations of a kind used in animal feeding: Other: Other: Other: Other: Other.” |
| Item: Insect Food composed of pureed bananas, apple cider vinegar, and Sodium D-isoascorbate. These ingredients are combined to form a puree with the consistency of baby food or mayonnaise. Insects are drawn to this food source, which will be placed in a tray within your WittyGlo units. The insect food will be packaged in one-ounce sealed pouches that can be torn open at the top, with the food poured into the tray within the WittyGlo units. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328559: The tariff classification of a fabric basket liner from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A textile liner intended to line, cover, and protect the inside of a basket. The basket liner is composed of 95 percent rayon and 5 percent spandex knitted printed fabric. The two-panel hemmed liner with open top fits inside a basket and folds over the rim. The liner is available in four different sizes. The liner is washable and reusable. The liner is imported, in bulk, into the United States to be fitted with a basket and sold as a set. The liner will not be sold separately and is available in different fabric designs. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328600: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. |
| Item: A tabletop decoration constructed of heavy gauge metal wire in the outline of a decorated Christmas tree featuring a solid metal star on top. The word “Noel” is fashioned in wire and welded across the center of the tree. The tree is fixed to a rectangular wooden base. The item is trimmed with artificial pine needles and pinecones. Two non-functional bell-shaped ornaments hang from the star on lengths of hemp twine. This article will only be marketed and sold as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |
N328688: The tariff classification of seats from China
| HTS: (1), (2) 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” |
| (3) 9401.61.6011, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.” |
| Items: (1) A series of wooden frame, upholstered recliner chairs with swivel bases. The chairs have a length ranging from 28” to 30.3”, depth from 35.8” to 40”, and height from 39.4” to 42.9”. (2) A series of wooden frame, upholstered recliner chairs with front and rear legs. The chairs have a length ranging from 29.1” to 45.3”, depth from 35.8” to 39.8”, and height from 39.8” to 42.5”. (3) A wooden frame, duel reclining upholstered sofa with left and right seat legs. The sofa dimensions are 79.5” in length, 37” in depth, and 38.6” in height. The chairs and the sofa are constructed of upholstered fabrics, foam, textile webbing, and “S” shape tension springs that are affixed to the wooden frames. The chairs provide seating for a single individual. The sofa provides seating for one or more individuals. The chairs and the sofa are equipped with power cords, rechargeable lithium-ion batteries, motors, and two-button switches that will activate the recline and incline functionality. |
| Reason: N/A |
| Ruling Date: Oct. 14, 2022 |