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:
N331204: The tariff classification of a Remote Start System Kit from Taiwan
| HTS: 8526.92.5000, free, “Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio remote control apparatus: Other.” |
| Item: A Remote Start System Kit designed for use with vehicles. The kit consists of two remote-control fobs, a remote start module, two wire harnesses, an antenna, an antenna harness, a pin switch, and an installation guide. After installation, one can unlock/lock doors and remote start the vehicle from the radio remote control fobs. The remote start feature can start a vehicle from 1,500 feet away. This kit performs a clearly defined function of radio remote control apparatus. |
| Reason: N/A |
| Ruling Date: March 22, 2023 |
N331284: The tariff classification of emergency safety showers from the United Kingdom
| HTS: 3922.10.0000, 6.3%, "Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar, sanitary ware of plastics: baths, shower baths, sinks and washbasins." |
| Items: Three types of emergency safety showers designed to be used as decontamination units connected to existing indoor plumbing. |
| Reason: The primary function of the shower is to clean the user. Numerous rulings have been issued regarding similar shower modules. |
| Ruling Date: March 22, 2023 |
N331294: The tariff classification of The Tiny Line Markers from Denmark
| HTS: 8424.89.9000, 1.8%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” |
| Items: Battery powered paint spraying robots designed to automatically apply paint to sports fields. The robots can paint lines, outline pictures, as well as paint logos, numbers and letters but are unable to fill in large areas. The robots are controlled by a high-precision GPS. The user’s GPS continuously provides the robot with its updated position by use of an NMEA (National Marine Electronics Association) formatted signal. The supplied tablet is programmed for the specific field or area that needs to be marked. |
| Reason: Spraying paint onto a field is not the equivalent of mowing a field of grass. |
| Ruling Date: March 22, 2023 |
N331400: The tariff classification of an intermediate bulk container from China
| HTS: 8609.00.0000, free, “Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.” |
| Item: An intermediate bulk carrier made of a blow-molded high-density polyethylene tank with a galvanized steel cage surrounding the tank and a galvanized steel integrated pallet. The container has a capacity of 275 gallons. The steel structure surrounding the plastic tank provides some reinforcement to the plastic, but exists primarily to allow for handling, stacking and securing the IBC during transit and storage. |
| Reason: The item is not a mere plastic tank for the conveyance or packing of goods. It is a more complex shipping container that is designed with additional support and fittings to allow for carriage by one or more modes of transportation. |
| Ruling Date: March 22, 2023 |
N331591: The tariff classification of an animated 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: An animated Christmas decoration, which is part of the St. Nicholas Square Christmas Village Collection. The animated tabletop decoration is primarily made of polyresin and depicts a retro Art Deco style movie theater. The item is powered by a plug-in adapter controlled by a power switch. When activated, the colorful lighting illuminates the structure, while the miniature patrons rotate in and out of the theater past the box office while Christmas music is playing. |
| Reason: N/A |
| Ruling Date: March 22, 2023 |
N331623: The tariff classification of a music guide from Slovenia
| HTS: 4904.00.0040, free, “Music, printed or in manuscript, whether or not bound or illustrated: Other.” |
| Item: A learning tool for music students. It consists of a plastic-coated paper sheet inserted into a sleeve of the same material. The sleeve is tape-bound on three sides, open at the top. The user can slide the insert up and down to display information through multiple small windows on the front and back. On the front are the names of chords; on the opposite side, in the same order, are corresponding scale tones. |
| Reason: The “Chord Files” does not meet the definition of a book for classification under heading 4901. |
| Ruling Date: March 22, 2023 |
N331179: The tariff classification of Glimepiride Tablets in dosage form, from India
| HTS: 3004.90.9291, 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: Other.” |
| Item: Glimepiride, imported in 1 mg, 2 mg, and 4 mg tablets, is an anti-diabetic medication. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus. |
| Reason: N/A |
| Ruling Date: March 21, 2023 |
N331279: The tariff classification of voltage transducers from Germany
| HTS: 9030.33.3800, free, “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices): Other, without a recording device: Other.” |
| Items: Voltage transducers designed to measure voltage in electrical systems. The transducers perform a measuring function by recognizing the input voltage seen and converting it to a standard output signal across an isolation barrier based on inductive coupling. The transducers measure voltage anywhere from a small mV level, up to 4800 V, both AC and DC. The input voltages are converted to a standardized low-voltage signal. This signal is then converted to a pulse width modulation signal. This signal is sent over the isolation barrier to the output through inductive coupling. |
| Reason: N/A |
| Ruling Date: March 21, 2023 |
N331285: The tariff classification of a wheeled pit cart for spill cleanup from China
| HTS: 9403.20.0086, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” |
| Item: A wheeled pit cart for spill cleanup within a warehouse or distribution center. The wheeled pit cart is made of powder-coated aluminum and has six doors on one side to access storage compartments of various sizes, and it is equipped with pullout brackets for waste cans, as well as a series of clips to mount implements such as shovels and push brooms. The cart has two heavy-duty wheels on a pivot in front and two fixed heavy-duty wheels in back. It can be transported short distances by hand pulling a handle connected to the front wheels, or longer distances attaching a forklift to the handle with a pintle ring system or lifting it using forklift sleeves. |
| Reason: The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport.” The subject cart meets this definition. |
| Ruling Date: March 21, 2023 |
N331440: The tariff classification of a decorative photo stand from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Item: A gold heart photo stand consisting of a rectangular base made of medium density fiberboard and three double hearts made of iron wire that extend vertically from the base. The hearts are designed to hold a photograph or card. |
| Reason: N/A |
| Ruling Date: March 21, 2023 |