Recent CBP NY Rulings

June 23, 2023 by Ben Perkins|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

N332606: The tariff classification of smoothie cubes from Thailand

HTS: (1) 2008.19.1500, 1%, "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 … coconuts."

(2), (3), (4) (when imported in airtight containers): 2008.97.1040, 5.6%, "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 ... other, including mixtures other than those of subheading 2008.19 ... mixtures ... in airtight containers and not containing apricots, citrus fruits, peaches or pears ... other."

(2), (3), (4) (When imported in containers that are not airtight): 2008.97.9094, 14.9%, "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other."

(5) 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included … other … other … other … frozen."

Items: Frozen organic smoothie cubes .(1) Coconut smoothie containing organic coconut milk, organic coconut meat and water. (2) Dragon fruit smoothie cubes containing organic dragon fruit, organic coconut milk, organic coconut water and organic coconut meat. (3) Coconut and passion fruit smoothie cubes containing organic passion fruit, organic coconut milk, organic coconut water and organic coconut meat. (4) Coconut and pineapple smoothie cubes containing organic pineapple, organic coconut milk, organic coconut water and organic coconut meat. (5) Coconut cream 22-25% fat cubes containing organic extracted coconut and water.The coconut milk is prepared by extracting selected coconut meat, washing, blanching, grating, squeezing, filtering, pasteurizing, and homogenizing, while the coconut cream is prepared similarly, but contains a higher fat content.

Reason: N/A

Ruling Date: May 30, 2023

N332816: The tariff classification and the country of origin of a 1953 Airstream Cruiser

Country of Origin: U.S.

HTS: 8716.10.0030, 9802.00.5060, free, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Trailers and semi-trailers for housing or camping: Less than 10.6 m in length.”

Item: A re-imported Airstream Cruiser travel trailer from Mexico. The travel trailer was manufactured in the U.S. in 1953. It was then exported to Mexico in 1964. The travel trailer has an aluminum body and a steel tube chassis. It measures 25 feet in length and weighs 3,420 pounds. The travel trailer contains a range, cabinetry, electrical wiring, water pump, and water storage tanks. he travel trailer will be attached to a motor vehicle capable of towing via a cup and ball hitch.

Reason: No substantial transformation took place in Mexico. The trailer is still a trailer.

Ruling Date: May 30, 2023

N332940: The tariff classification of an artificial pumpkin from China

HTS: 6702.90.6500, 9903.88.15, 17% + 7.5%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other."

Item: A 3-piece pumpkin assortment featuring three pumpkins in different sizes made from molded polyresin. Each pumpkin features LED lights that are soldered on to the battery pack, which is affixed to the bottom with glue. The sides of the pumpkins are carved with leaf-shaped openings. We note as light is visible through these openings that the pumpkins utilize this light to enhance their visual appeal. They remain ornamental even when the lights are not in use, and any lighting of the surrounding area, if any, is merely incidental to their use as decorations. They will come in two colors, either white or orange-brown. Lastly, you indicate the stems are molded separately and attached to the body with glue.

Reason: As the pumpkins within this assortment meet the requirements set forth by this heading, specifically they resemble the natural product, are assembled from various parts by gluing, and are not subject to any of the listed exclusions, they would be classified under heading 6702 via General Rule of Interpretation 1

Ruling Date: May 30, 2023

N333067: The tariff classification of a women’s cape-like garment from China

HTS: 6202.40.2020; 9903.88.15, 27.7% + 7.5%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Overcoats, carcoats, capes, cloaks and similar coats: Other: Other: Other: Women’s."

Item: A women’s sleeveless garment similar in style to a cape or cloak. The rectangular garment is constructed from 100% polyester woven fabric and measures approximately 44 inches in length by 27.5 inches in width, with an additional 4-inch fringe running along one side. The garment features a U-shape slit on the center front creating a full front opening with two front panels. The garment wraps around the neck; covers the shoulders and elbows; and extends beyond the waist.

Reason: N/A

Ruling Date: May 30, 2023

N332568: The tariff classification of Sveitser Cheese from Norway

HTS: (if entered under the quota) 0406.90.4600, 6.4%, "Cheese and curd: Other cheese: Swiss or Emmentaler cheese with eye formation: Described in additional U.S. note 25 to chapter 4 and entered pursuant to its provisions.”

(if entered outside the quota) 0406.90.4800, $1.877/kg, “Cheese and curd: Other cheese: Swiss or Emmentaler cheese with eye formation: Other.”

Item: Sveitser Cheese. The product is smooth, sliceable and with dispersed eye formation. The cheese is produced by the method generally used for Jarlsberg cheese and will be imported in the form of wheels, 5 kg and 10 kg, respectively. The ingredients are stated to be part-skim pasteurized cow's milk, salt, rennet, and bacterial culture. The cheese has a fat content of 28 percent and a moisture content of 39 percent. The ripening period is 9 months.

Reason: N/A

Ruling Date: May 26, 2023

N332591: The tariff classification and country of origin of a Yard Hydrant Assembly

Country of Origin: Taiwan

HTS: (1) 8481.80.1095, 4%, "Taps, cocks, valves and similar appliances, …Other appliances: Hand-operated: Of copper: Having a pressure rating of 850 kPa or over: Other."

(2) 8481.80.3090, 5.6%, "Taps, cocks, valves and similar appliances, …Other appliances: Hand-operated: Of iron and steel: Steel: Other."

Item: A yard hydrant assembly, which features a cast iron head with a bucket hook and comes with a removable ¾” GHT brass garden connector. The assembly is a manually operated valve and is typically used for irrigation, tool cleaning, lawn maintenance, etc. The yard hydrant consists of a water control valve attached to a handle by means of a connecting rod, and a pipe. The valve itself is either (1) a brass or (2) a stainless-steel valve, while the head portion of the assembly consists of various metal materials.

Reason: The yard hydrant is classified as a water control valve within heading 8481, as CBP has previously classified a yard hydrant as a valve within heading 8481. However, the valve is not an iron valve, but instead a brass valve. CBP has previously relied on the origin of the valve body, which is the essence of a valve, when determining the origin of the yard hydrant assembly.

Ruling Date: May 26, 2023

N332592: The tariff classification and country of origin of a Yard Hydrant Assembly – Corrosion Resistant

Country of Origin: Taiwan

HTS: (1) 8481.80.1095, 4%, "Taps, cocks, valves and similar appliances, …Other appliances: Hand-operated: Of copper: Having a pressure rating of 850 kPa or over: Other."

(2) 8481.80.3090, 5.6%, "Taps, cocks, valves and similar appliances, …Other appliances: Hand-operated: Of iron and steel: Steel: Other."

Item: A corrosion resistant yard hydrant assembly. The item features a cast iron head with a bucket hook and comes with a removable ¾” GHT brass garden connector. The Yard Hydrant Assembly is a manually operated valve and is typically used for irrigation, tool cleaning, lawn maintenance, etc. The yard hydrant consists of a water control valve attached to a handle by means of a connecting rod, and a pipe. It is stated that the valve itself is either (1) a brass or (2) a stainless-steel valve, while the head portion of the assembly consists of various metal materials. The rod and pipe that connect the handle at the top of the hydrant to the valve are corrosive resistant and consist of steel material. The pressure rating of the valve is 861.85 kPa.

Ruling Date: May 26, 2023

N332870: The tariff classification of a women’s blouse from Peru

HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s."

Item: A women’s blouse composed of 100% cotton jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting tank style garment is sleeveless, extends from the shoulders to below the waist, features a crew neckline, and a straight, hemmed bottom.

Reason: N/A

Ruling Date: May 26, 2023