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:
N332323: The Tariff Classification of Alcohol-Removed Wine from Germany
| HTS: 2202.99.9120, 0.2¢/liter, “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other.” |
| Item: Three varieties of alcohol-removed wine known as Solo Garnacha, Sparkling Verdejo, and Grüner Weiss. The wine is said to contain dealcoholized fermented grape must, sugar, carbon dioxide, and sulfur dioxide. The wine is imported to the United States in 750 ml glass bottles with less than 0.5% alcohol by volume content. |
| Reason: N/A |
| Ruling Date: May 9, 2023 |
N332328: The tariff classification of a coffee table and an end table from China
| HTS: 9403.82.0015, 9903.88.03, free + 25%, "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo: Other household.” |
| Items: A rectangular coffee and a square end table table made of bamboo, glass, and stainless steel. Both have four square metal legs, a low rectangular glass shelf, and a bamboo tabletop. |
| Reason: CBP has frequently determined that the material that comprises a tabletop imparts the essential character to a table. |
| Ruling Date: May 9, 2023 |
N332343: The classification of insulated copper tubing from China
| HTS: 7411.10.1090; 9903.88.03, 1.5% + 25%, "Copper tubes and pipes, of refined copper, seamless, other." |
| Item: Insulated copper air conditioning evaporator coils consisting of a refined copper pipe/tube that is covered with polyethylene pipe insulation. The coils are used to connect the indoor and outdoor units and to circulate refrigerant in mini-split air conditioning systems. |
| Reason: N/A |
| Ruling Date: May 9, 2023 |
N332487: The tariff classification of multilayer wood panels from Indonesia
| HTS: 4412.33.0640, free, "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: Other, with at least one outer ply of nonconiferous wood of the species ... 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: With a face ply of birch (Betula spp.): Other (than Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length): Not surface covered." |
| Items: Uncoated, multilayer wood panels. The panels are constructed of 5 to 11 wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of falcata, rubberwood, or a mixture of the two. The grain of each layer runs at a 90-degree angle to the successive layers. The face and back plies consist of birch, a nonconiferous wood, measuring 0.3 millimeter in thickness. |
| Reason: N/A |
| Ruling Date: May 9, 2023 |
N332492: The tariff classification of plastic utensils from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: Plastic eating utensils. The 360-piece set contains 120 knives, 120 forks, and 120 spoons. All of the plastic utensils are composed of Polylactic acid plastic. PLA is a saturated polyester derived from cornstarch, sugarcane, or cassava, which is biodegradable and compostable. |
| Reason: N/A |
| Ruling Date: May 9, 2023 |
N332495: A country of origin determination of paper file folders
| Country of Origin: Cambodia |
| HTS: 4820.30.0040, free, “Binders (other than book covers), folders and file covers: Other.” |
| Item: A hanging file folder made of 170 GSM paper stock. It will be imported packaged 25 folders per box and come in assorted colors. PVC tabs and paper inserts for labeling the folders will be included. |
| Reason: The parent rolls of paper from Vietnam, Japan, or Indonesia are substantially transformed when they undergo manufacturing operations in Cambodia. The jumbo rolls of paper are not predetermined for use as folders upon importation into Cambodia, while the finished product leaving Cambodia is predetermined to be used as file folders and have no other practical use. |
| Ruling Date: May 9, 2023 |
N332604: The tariff classification of a party banner decoration from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." |
| Item: A flimsy, wall-hanging party decoration. The item consists of a lightweight one-piece jute string with 15 paper tassels that have a lightweight polyester leaf glued to each. The decoration measures approximately 120" in length with hanging loops on either end. The item will be marketed and sold as a summer-themed party decoration. |
| Reason: The fragile decoration is designed for one-time use as a disposable party decoration. |
| Ruling Date: May 9, 2023 |
N332150: The tariff classification of Crystal Boba from China
| HTS: 2106.90.9997, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other containing sugar derived from sugar cane and/or sugar beets." |
| Item: Small round shaped balls with a dark purple to black appearance that is said to contain water, resistant maltodextrin, white sugar, compound thickener, caramel color, black sugar flavor, potassium chloride, sodium carboxymethyl cellulose, potassium sorbate, DL-malic acid, citric acid, calcium lactate, steviol glycosides, and trisodium citrate. After cooking, mixing, sterilizing, cooling, and packaging, the mixture becomes a gelatinous food product. The product will be imported in ambient condition in packages weighing 25 kg., net packed, and is intended to be added to drinks and desserts; or used according to personal preference. |
| Reason: N/A |
| Ruling Date: May 8, 2023 |
N332276: The country of origin of a universal remote control
| Country of Origin: Vietnam |
| Item: A universal remote control. The subject remotes are handheld devices that function using infrared technology to control a variety of electronic devices including televisions, DVD players, audio units, and other media units. The remotes are meant to replace existing remote controls and consolidate functionality across platforms. |
| Reason: The manufacturing operations performed in Vietnam, particularly including the SMT process utilized to create the PCBA, are significantly complex. |
| Ruling Date: May 8, 2023 |
N332307: The tariff classification of cast iron meter flanges from China
| HTS: 7307.19.3060, 9903.88.03, 5.6% + 25%, "Pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, cast fittings, other, ductile fittings, other, threaded." |
| Items: Ductile cast iron meter flanges, which will be used in the plumbing industry. The products have two flanged ends, in which the connection is obtained by screwing the bores of two pipes together. As imported, these threaded fittings are comprised of two flanges, four zinc plated bolts and two drop in rubber gaskets and are packaged and ready to be put up for retail sale. |
| Reason: N/A |
| Ruling Date: May 8, 2023 |