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:
N330264: The tariff classification of deionized pineapple juice concentrate from Thailand
| HTS: 1702.90.9000, 5.1%, "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...other...other...other." |
| Item: Deionized pineapple juice concentrate containing 99.8% pineapple syrup and 0.14% citric acid. The product contains no added flavoring or coloring. The pineapple juice is extracted from peeled pineapples. The deionized pineapple juice concentrate has a Brix of 72 and contains 27.5% glucose, 24.4% sucrose and 16.5% fructose. |
| Reason: N/A |
| Ruling Date: Feb. 3, 2023 |
N330543: The tariff classification of a shrink art kit from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A do-it-yourself shrink art kit which consists of 5 plastic sheets, 4 pre-cut shrinking plastic charms, 5 different color ball chains, 3 different color cords, and a detailed instruction sheet. Users will color each of the shrinking plastic charms using their own markers and/or colored pencils on the textured side of the charm. |
| Reason: N/A |
| Ruling Date: Feb. 3, 2023 |
N326416: The classification and country of origin for a prepared painting canvas
| HTS: 5901.90.2000, 9903.88.03, 7% + 25%, “... Prepared painting canvases, ... of man-made fibers.” |
| Country of Origin: China |
| Item: A canvas made of fabric coated, covered, or impregnated with a plastic and an inorganic material. The textile component is of plain weave construction and composed of 71.8% polyester and 28.2% cotton staple fibers. The plastic material is composed of acrylic and vinyl acetate and is cellular in nature. The canvas will be packed for distribution in four-packs. |
| Reason: The manufacturing process, which is performed in China, satisfies the definition of "wholly assembled." |
| Ruling Date: Feb. 2, 2023 |
N330046: The tariff classification and country of origin of a glass water bottle with aluminum shell
| HTS: 7013.42.4000, 7.2%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics:.. Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0º C to 300º C: Other: Valued over $5 each.” |
| Country of Origin: Germany |
| Item: A storage-type cylindrical 16-ounce clear borosilicate glass bottle, topped with a removable thermoplastic cap and snap-in silicone spout, and encased in an anodized aluminum shell. The unit value of the glass water bottle is over $5 dollars each. |
| Reason: The finishing operations performed in China do not effect a substantial transformation. |
| Ruling Date: Feb. 2, 2023 |
N330097: The tariff classification of Frozen Vegetable Spring Rolls from China
| HTS: 1901.90.9195, 9903.88.03, 6.4% + 25%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: Frozen vegetable spring rolls comprised of spring roll skins and their vegetable fillings. The spring roll skins are made of wheat flour, water, soybean oil and salt, and their fillings consists of cabbage, carrots, vermicelli, mung beans, pea, corn starch, palm oil, green beans, onions, sugar, sesame oil, salt, yeast extract and black pepper. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2023 |
N330168: The tariff classification of Vegetable Spring Rolls and Vegetable Samosas from India
| HTS: 1901.90.9195, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: Vegetable spring rolls and vegetable samosas. The filling for the spring rolls comprises cabbage, carrots, capsicum, onions, hydrogenated vegetable oil, salt, soya sauce, ginger and pepper. The filling for the samosas comprises beans, carrots, cauliflower, onions, green peas, potatoes, fresh coriander, lemon, ginger powder, garlic powder, turmeric powder, cumin powder, salt, hydrogenated fat and garam masala. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2023 |
N330062: The tariff classification of footwear from China
| HTS: (1) 6401.92.9060, 9903.88.15, 37.5% +7.5%, "Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other." |
| (2) 6115.95.9000, 9903.88.15, 13.5% + 7.5%, “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other.” |
| Items: (1) Three styles of children’s rain boots with (2) matching socks. The boots are children’s closed toe/closed heel, waterproof, slip-on, boots. The boots cover the ankle, but not the knee. The external surface area of the uppers and outer soles are 100% rubber/plastics. All styles have removable insoles made of 77% polyester and 23% cotton. The boots will be sold with one pair of matching socks made of 65% cotton, 34% nylon, and 1% spandex. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |
N330074: The tariff classification and country of origin of Sunitinib Malate Capsules in dosage form
| 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: Sunitinib Malate, imported in 12.5 mg, 25 mg, 37.5 mg and 50 mg capsules, is a receptor tyrosine kinase inhibitor. It is indicated for the treatment of renal cell carcinoma and imatinib resistant gastrointestinal stromal tumor. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |
N330110: The tariff classification of Peanut White Choco Spread from Serbia
| HTS: (if entered under the quota) 2008.11.0500, free, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: peanuts (ground-nuts): peanut butter and paste: described in additional U.S. note 5 to chapter 20 and entered pursuant to its provisions." |
| (if entered over the quota) 2008.11.1500, 131.8%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: peanuts (ground-nuts): peanut butter and paste: other." |
| Item: “Peanut White Choco Spread” containing approximately 70% dry roasted peanuts and 30% white vegan choco spread. The product is prepared by milling crushed dry roasted peanuts, heating the white vegan choco chips, then mixing and milling until the desirable texture of the final product is reached. “Peanut White Choco Spread” will be imported at an ambient temperature and packaged for retail sale in a plastic jar with a net weight of 350 grams. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |
N330268: The tariff classification of the Saba Mitica® Grape Must Reduction from Italy
| HTS: 2009.69.0060, 4.4¢/liter, "Fruit juices (including grape must) and vegetable juices, not fortified with vitamins or minerals, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: grape juice (including grape must): other: other." |
| Item: 100% cooked grape must. It has a Brix value of 68, an acetic acid content of 1%, and has a syrupy, viscous texture. The grape must is cooked, filtrated, bottled in 250-ml glass bottles, capped, sealed, labeled, and packaged. It is noted that the grape must has not been fermented during its manufacture. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2023 |