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:
N332025: The tariff classification of women’s shorts from Vietnam
| HTS: 6204.63.9032, 28.6%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s." |
| Item: A pair of women’s shorts constructed from 86% polyester and 14% spandex woven fabric. The garment features an elasticized waistband with a fully functional drawstring, a brief-style liner, a rear pocket secured with a zipper closure, and hemmed leg openings. |
| Reason: N/A |
| Ruling Date: April 18, 2023 |
N331604: The tariff classification of electrical distribution enclosures from Canada
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other” |
| Items: Two intelliflex modular data centers comprised of steel containers equipped with racking, immersion tanks, power distribution units, powerhubs, pumps, valves, piping and wiring, access doors, and lighting. Both IMDCs are imported separately from their HVAC units, transformers, the cooling pods, and the dielectric fluids, which are said to be incorporated into the system at the installation site, post-importation. Upon importation, the IMDCs are outfitted with all the necessary internal racking, tanks, piping, electrical systems, and network systems. |
| Reason: The IMDC enclosures are not dedicated for use in any specific industry or for any particular machine. |
| Ruling Date: April 14, 2023 |
N331618: The tariff classification of Frozen Shrimp Fried Rice from France
| HTS: 1605.21.0500, 5%, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Not in airtight containers…: Prepared Meals.” |
| Item: Cooked basmati rice, vegetables, sauce, and 20.1% shrimp. The Frozen Shrimp Fried Rice, which will be packed and shipped in 567-gram plastic bags, is intended for sale to the Wegmans supermarket chain. |
| Reason: N/A |
| Ruling Date: April 14, 2023 |
N331900: The country of origin of a charging cable
| Country of Origin: Philippines |
| Item: A 4-foot A to Lightning cable. The cable consists of a 4-foot length of insulated cable affixed at one end with a USB-A connector and a lightning-style connector at the other. The subject cable is used to connect and charge a variety of mobile devices to host units and charging stations. |
| Reason: The Philippines-originating conductor imparts the character of the finished article as it is the essential component of the cable. The addition of the Taiwanese-origin connectors does not substantially transform the cable into a new and different article of commerce |
| Ruling Date: April 14, 2023 |
N328240: The tariff classification of a bonded upholstery fabric from China
| HTS: 5515.12.0027, 9903.88.03, 12% + 25%, "Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Sheeting: Other." |
| Item: A bonded fabric consisting of a woven face bonded to a nonwoven backing fabric. The woven face is of plain weave construction and weighs 212.10 g/m2. The face fabric is composed wholly of polyester yarns of different colors, of which 82.4% is staple fibers and 17.6% is filament yarns. The woven face fabric has 10 warp ends and 8 filling picks per centimeter. The average yarn number for this fabric is 9. The nonwoven backing fabric weighs 139.6 g/m2 and is composed wholly of polyester fibers. The total weight of the bonded fabric is 363.1 g/m2. |
| Reason: CBP Laboratory analysis has confirmed that the fabric does not consist of 85 percent or more by weight of polyester filament yarns, but mainly of staple fibers mixed with filaments. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. |
| Ruling Date: April 13, 2023 |
N331610: The tariff classification of disposable paperboard grill from China
| HTS: 4823.90.8680, 9903.88.03, free + 25%, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other." |
| Item: A portable, single-use grill consisting of corrugated paperboard, bamboo, lava stones, and charcoal. The body of the grill is constructed of uncoated, corrugated paperboard. There is a rectangular, open-top, paperboard pan that is lined with lava stones and contains multiple bamboo charcoal briquettes. Cut-to-shape, slotted paperboard pieces fold and assemble together to form the grill stand, which holds the pan and forms the framework for the cooking grate. Bamboo dowels insert into pre-cut holes in the paperboard to form the grate cooking surface above the paperboard pan. With the exception of the reusable lava stones, the grill is biodegradable. |
| Reason: N/A |
| Ruling Date: April 13, 2023 |
N331711: The tariff classification of Tagliatelle with Salmon from France
| HTS: 1604.20.0510, 10%, “Prepared or preserved fish…: Other prepared or preserved fish:…Prepared meals: Prepared meals.” |
| Item: Tagliatelle with Salmon composed of tagliatelle pasta, vegetables, sauce, and 20.1% salmon. The frozen meal will be packed and shipped in plastic bags with a net weight of 564-grams. |
| Reason: N/A |
| Ruling Date: April 13, 2023 |
N331830: The tariff classification of a nonwoven t-shirt style bag from Malaysia
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” |
| Item: A t-shirt style bag called “PP T-shirt Bag.” The bag is composed of a thin, semi-transparent, paper-like, 100% nonwoven polypropylene textile material. To form the bag, the nonwoven fabric is die-cut to shape as one panel, folded over and is sonic welded closed along one side of the gusset, bottom, and top of both carrying handles. These handles give the bag the appearance of a scoop neck t-shirt. The bag features an open top without a closure, an unlined interior. The bottom is not reinforced. The bag will be loosely attached to other t-shirt style bags as a result of the die cutting process and are scored to fit onto a metal rack at the point of purchase in the retail store. |
| Reason: The article is excluded from Heading 4202 because it is constructed of thin, paper-like, semi-transparent textile material not suitable for long-term repetitive use or to maintain the temperature of food or beverages. It is the type of bag provided in grocery stores as an alternative to disposable plastic bags, in some locations, for a nominal fee. |
| Ruling Date: April 13, 2023 |
N331868: The tariff classification of Istradefylline (CAS No. 155270-99-8) in bulk form, from Italy
| HTS: 2939.59.0000, free, “Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: Other.” |
| Item: A denosine receptor antagonist and a derivative of Theophylline. It is indicated as adjunctive treatment to levodopa/carbidopa in adult patients with Parkinson's disease experiencing “off" episodes. |
| Reason: N/A |
| Ruling Date: April 13, 2023 |
N331645: The tariff classification of a plastic vehicle organizer from China
| HTS: 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: A Seat Gap Catcher. The seat gap catcher is used between the center console and the vehicle seat and helps to organize loose items. |
| Reason: N/A |
| Ruling Date: April 12, 2023 |