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:
N329872: The tariff classification of multiple multilayer wood panels from Malaysia
| HTS: (1) 4412.31.9200, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: Other: Other." |
| (2), (3) and (4) 4412.31.5265, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Other: Not surface covered." |
| Items: (1) An 18mm-thick plywood panel that is overlaid on its face and back with melamine-impregnated paper. The panel measures 4 feet wide by 8 feet long and the paper is either white or printed with a wood grain. The panel is constructed of 13 wood layers or plies, none of which exceeds 6mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The wood layers all consist of sengon wood or rubberwood, both identified as tropical woods in the Annex to Chapter 44, Appellation of Certain Tropical Woods, Explanatory Notes to the Harmonized System (ENs). The melamine-impregnated paper is an opaque sheet that obscures the grain of the face ply. (2) An 18mm-thick plywood panel with a face ply of engineered wood veneer. The panel measures 49” wide by 97” long and the sample is constructed of nine wood plies or layers, none of which exceeds 6mm in thickness. The core consists of seven plies of rubberwood. The face and back plies consist of engineered falcata wood measuring 0.4mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The panel is not coated or covered with any material. (3) An 18mm-thick plywood panel with face plies of mersawa wood veneer. The panel measures 49” wide by 97” long and the sample is constructed of nine wood plies or layers, none of which exceeds 6mm in thickness. The core consists of seven plies of rubberwood. The grain of each layer runs at a 90-degree angle to the successive layers. The panel is not coated or covered with any material. (4) A 17.5mm-thick plywood platform without its face and back plies.The sample is constructed of nine wood plies or layers, none of which exceeds 6mm in thickness. The platform consists wholly of rubberwood. The grain of each layer runs at a 90-degree angle to the successive layers. The panel is not coated or covered with any material. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2023 |
N329701: The tariff classification of a coated polyester stitch-bonded fabric from Vietnam
| HTS: 6005.36.0020, 10%, "Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, unbleached or bleached: Other: Stitch-bonded goods." |
| Item: A coated, stitch-bonded fabric composed of viscose/polyester staple fiber blend and chain stitched with 100% polyester yarn made of unbleached fibers. The stitch-bonded fabric is impregnated with an acrylic-based, gray-colored coating. Upon visual review of the sample, the coating is not visible to the naked eye. According to the information provided, the coated fabric weighs 185 g/m2. |
| Reason: N/A |
| Ruling Date: Dec. 30, 2022 |
N329796: The tariff classification of Crawfish Salad from Japan
| HTS: 1605.40.1090, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other Crustaceans: Other: Other.” |
| Item: Frozen Crawfish Salad composed of wild caught crawfish, sodium carbonate, potassium carbonate, sodium citrate, sodium gluconate, glucose, seasonings, salt, monosodium glutamate (MSG), liquid dressing (vegetable oil, brewed vinegar, egg yolk, salt, sugar, egg white, spices, modified corn starch, xanthan gum, carob bean gum, MSG, disodium inosinate, disodium guanylate, mustard seed and water), seasoned herring roe, soy sauce, salt, modified corn starch, and ethyl alcohol. |
| Reason: N/A |
| Ruling Date: Dec. 29, 2022 |
N329653: The tariff classification of Imitation Crab Stick from India
| HTS: 1604.20.6090, free, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Other: Other." |
| Item: Frozen Imitation Crab Stick composed of fish meat, sugar, sorbitol, sodium tripolyphosphate, sodium pyrophosphate, egg white powder, water, modified tapioca starch, wheat starch, corn starch, mirin, rice wine, glutinous starch syrup, ethyl alcohol, salt, monosodium glutamate, citric acid, crab flavor, propylene glycol, flavorings, glycerin, fructose syrup, crab extract, xanthan gum, potassium sorbate, titanium dioxide, skipjack tuna extract, colorant, paprika, and soy lecithin. The item will be arranged in plastic shrink wrap packages containing 30 pieces. |
| Reason: N/A |
| Ruling Date: Dec. 29, 2022 |
N329827: The tariff classification of an e-axle from Germany
| HTS: 8708.99.6890, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts of power trains: Other.” |
| Item: An e-Axle Assembly, which is used on electronic or hybrid vehicles. The e-axle assembly consists of the carrier housing and axle housing assemblies. The carrier housing assembly contains either one or two separate AC electric motors, a multi-speed shiftable planetary gear set functioning as a gearbox, and a drive-axle differential. The carrier housing also contains a heat exchange oil cooling module, engine and transmission coolant lines, oil pump and oil filter, temperature and speed sensors, electrical wire harness, high voltage connections and electrical busbar. The axle housing includes a steel housing for the differential and drive-axle half-shafts, two axle spindles for mounting wheel hubs, a tower bracket for connecting to the suspension system, and an axle bracket for a height control valve used in the suspension system. |
| Reason: A differential is not considered a gearbox. Past rulings have accepted motors where the differential or transitional gearing are integrated into the motor, similar to control electronics, as they contribute to the operation of the motor itself and facilitate the output. However, in cases where a motor is merely attached to or integrated into another assembly having a differential, transmission, clutch, etc. then this type of arrangement is beyond the scope of heading 8501. |
| Ruling Date: Dec. 27, 2022 |
N329650: The tariff classification of Frozen Shrimp Tempura from Vietnam
| HTS: 1605.21.1020, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns,: Other: Frozen, imported in accordance with Statistical Note1 to this chapter: Breaded.” |
| Item: Frozen shrimp tempura consisting of deep-fried tail-on farm-raised shrimps that are peeled, deveined, treated with sodium tripolyphosphate, sodium hexametaphosphate, and sodum pyrophosphate, and breaded with a mix made of wheat flour, corn starch, rice flour, corn flour, salt, sodium acid pyrophosphate, and sodium bicarbonate, plus dextrose, modified food starch, tapioca, perilla oil, coconut oil, palm oil, and soybean oil. |
| Reason: N/A |
| Ruling Date: Dec. 23, 2022 |
N329675: The tariff classification of seamless stainless steel pipe from China
| HTS: 7304.41.6015, 9903.80.01, 9903.88.15, free + 7.5% + 25%, "Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: other, of circular cross section, of stainless steel: cold-drawn or cold-rolled (cold-reduced): other: other: suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters." |
| Item: Seamless stainless steel pipe/tube to used in a refinery. ASTM A213 is the Standard Specification for Seamless Ferritic and Austenitic Alloy-Steel Boiler, Superheater, and Heat-Exchanger Tubes. Although the specific end use of the pipe/tube is unknown, nevertheless, pipe/tube made to ASTM A213 is suitable for use in boilers, superheaters, refinery furnaces, heat exchangers, etc. |
| Reason: N/A |
| Ruling Date: Dec. 23, 2022 |
N329633: The tariff classification of Butter from Greece
| HTS: (if entered under the quota) 0405.10.1000 12.3¢/kg, “Butter and other fats and oils derived from milk; dairy spreads: Butter: Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions.” |
| (if entered over the quota) 0405.10.1000, $1.541/kg, “Butter and other fats and oils derived from milk; dairy spreads: Other.” |
| Item: Sheep’s Milk Butter 85% milk fat, 13% water, and 2% milk solids-not-fat content. The manufacturing process consists of the liquefied milk fat undergoing concentration, pasteurization, blending (lactic culture), and a secondary pasteurization. The Sheep’s Milk Butter will be sold in retail sized packaging with a net weight of 14 ounces. |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |
N329697: The tariff classification door stiles from China
| HTS: 4421.99.9880, 9903.88.03, 3.3% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: Door stiles that are made from a combination of LVL or similar wood material and a PVC cap. The instant stiles are designed for the construction of fiberglass doors. The stiles are identified as “strike” and “hinge” based on the edge of the door that they form. The LVL or similar wood material is constructed of poplar wood veneers laminated together with their grains parallel. All of the stiles have a similar construction with a body of LVL or similar wood material of varying thickness and profile. The PVC cap is the same for each stile. |
| Reason: The stiles are not composite goods, but rather a specific structural article that is dedicated for use as a door stile. They are not classifiable as plastic because, in no case does the PVC content predominate; the wood content predominates in each stile. The stiles are not classifiable as LVL in heading 4412. The stiles are not builders’ joinery of heading 4418 because, while heading 4418 provides for doors of wood, it does not provide for parts thereof. |
| Ruling Date: Dec. 22, 2022 |
N329800: The tariff classification of a woman’s garment 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 garment constructed from 64% viscose and 36% nylon woven fabric. The garment features ¾ length voluminous sleeves, an unsecured full front opening, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Dec. 22, 2022 |