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:
N333429: The tariff classification of a steel mounting for a building from China or the United Kingdom
| HTS: 8302.41.6080, 9903.88.03, 3.9% + 25%, "Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other." |
| Item: A mounting designed to attach waterproof sheeting to an underground structure such as a tunnel or basement wall. The disk-shaped fixture has a mounting hole in the center and measures 80 mm in diameter by 6 mm in thickness. It consists of an outer layer of thin galvanized steel or stainless steel sheet metal and an inner layer of molded polyethylene or polypropylene plastic. The edge of the sheet metal is crimped to hold the plastic inner layer in place. The outer side of the sheet metal is coated with heat-reactivatable or hot-melt adhesive. The fixture is designed so that the inner plastic layer can deform or stretch to meet a rough or uneven wall surface, while keeping the metal upper part flat at all times. When in use, the fixture is mounted to a wall and waterproof sheeting is positioned over the fixture, covering it entirely. |
| Reason: No essential character can be determined for this fixture. The metal component provides the structure of the item, while the plastic component functions to properly set the fixture to any uneven surface. In this particular case, the heading for the base metal component appears last in numerical order and as such the fixture will be classified in the heading that provides for base metal mountings, fittings, and similar articles suitable for buildings. |
| Ruling Date: July 5, 2023 |
N333431: The tariff classification of decorative metal planters 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: Metal pots made of 100% iron sheet. The Christmas Bucket is painted to depict Santa’s red coat with white fur running down the center and his black belt with a gold buckle. It is decorated with holly berries and three leaves made of metal placed near the belt buckle. These items are marketed as planters and intended for indoor decoration. Based upon CBP's examination of submitted samples, the bottom seal is poorly constructed, the “welding” is not complete around the base, and these products do not hold water. |
| Reason: N/A |
| Ruling Date: July 5, 2023 |
N333453: The country of origin of PCR and Genetic Analyzers
| Origin: China |
| Item: Polymerase chain reaction (PCR) and genetic analyzers assembled in Japan using Chinese subassemblies and components. The Chinese components are assembled using screws, glue and tape. |
| Reason: The operations performed in Japan would be considered simple assembly. Each operation includes screwing the parts in place, gluing components, and pressing the wiring harnesses into the appropriate slots. The manufacturing of the subassemblies in China, specifically the printed circuit boards and other control components, provide the essence of the finished articles. |
| Ruling Date: July 5, 2023 |
N333428: The tariff classification of fruit spreads from Denmark
| HTS: 2007.99.4500, 5.6%, "Jams … obtained by cooking, whether or not containing added sugar or other sweetening matter … other …jams … other." |
| Items: Fruit spreads obtained by cooking fruit and sugar together, in addition to adding a gelling agent (fruit pectin) and an acidity regulator (citric acid). The final products have a soft and creamy sauce-like texture, containing pieces of fruit, while exhibiting the natural color and taste of the characteristic fruits. A holiday pack of three varieties of fruit spreads will be packaged together and sold in a gift carton |
| Reason: The subject merchandise would not be considered a set for tariff classification purposes. It does not consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, each variety of fruit spread will be classified separately. |
| Ruling Date: July 3, 2023 |
N333464: The tariff classification of a tuna salad from Italy
| HTS: 2005.99.9700, 11.2%, "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen … other vegetables and mixtures of vegetables … other … other." |
| Item: A prepared, ready-to-eat meal that contains red beans, sweet corn, tuna fish (19%), sunflower seed oil, peppers, carrots, water, flavorings and salt. The product will be imported in an ambient condition, packed in 160-gram cans. |
| Reason: N/A |
| Ruling Date: July 3, 2023 |
N333291: The tariff classification of a food product from Japan
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included … other … other … other." |
| Item: A soy sheet that has the appearance of a square, thin cracker, coated with sesame seeds. The product contains approximately 58% soy protein, sesame glycerin, edible refined processed oils and fats and sorbitol. The product is prepared by adding water to the raw materials, mixing, drying, winding, cutting, and packaging into 65-gram bags. The product is sold primarily to the food service industry. |
| Reason: N/A |
| Ruling Date: June 30, 2023 |
N333360: The tariff classification of dried moringa leaf powder from India or Indonesia
| HTS: 1212.99.9200, free, "Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: Other: Other: Other." |
| Item: A dried moringa leaf that is grown in either India or Indonesia. The leaf will be processed into a powder in the country where it is grown and harvested, which in this case is India or Indonesia. The product will be imported primarily for retail sale in 1-pound, 2-pound and 5-pound bags. |
| Reason: N/A |
| Ruling Date: June 30, 2023 |
N333572: The tariff classification of a metal page marker from China
| HTS: 8305.90.6000, 9903.88.15, 3.7% + 7.5%, “Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal…: Other: Other.” The rate of duty will be 5.7 percent ad valorem. |
| Item: A metal page marker made of thin, flat stainless steel. Some styles may be electroplated. The page marker measures approximately 1.25” in length x .75” in width and is shaped somewhat like an elongated upper case “W” with the top closed off and a tongue portion hanging down the middle. The middle tongue is designed to slip beneath a page while the upper clip portion slips atop the page. The marker is not compatible for clipping multiple sheets together, but rather is designed to attach to a single sheet for purposes of flagging that sheet. The marker is suitable for use on a calendar, planner, or notebook. The retail packaging labels them as “Page Markers,” and they may come in a single pack or with several attached to a backer card. |
| Reason: N/A |
| Ruling Date: June 30, 2023 |
N333217: The tariff classification of a sauce from Japan
| HTS: 2103.90.9091, 6.4%, "Sauces and preparations therefore ... other ... other ... other." |
| Item: Tonkatsu Sauce, a liquid sauce that will be imported in an ambient condition. The product contains water, sugar, high fructose liquid sugar, brewed vinegar, salt, tomato paste, cornstarch, modified starch, protein hydrolysate, apple puree, caramel pigment, spices, carrot extract and onion extract. Tonkatsu sauce is said to be prepared by mixing the raw materials, heating, sterilizing, cooling, removing foreign matter, filling and sealing into 1.8 liter (60.9 ounce) bottles. The product is sold primarily to the food service industry. |
| Reason: N/A |
| Ruling Date: June 29, 2023 |
N333223: The tariff classification of a mayonnaise from Japan
| HTS: 2103.90.9020, 6.4%, "Sauces and preparations therefore ... other ... other ...mayonnaise." |
| Item: Mayonnaise that will be imported in an ambient condition and will be sold primarily to the food service industry. The product contains edible vegetable oil, brewed vinegar, liquid egg yolk (raw egg yolk), salt, sugar, sodium L-glutamate, and spices. The product is prepared by mixing/coarse emulsification of the raw materials, subsequent to creating a fine emulsion, filling and wrapping into 2.2-pound (35.27 ounce) bottles. |
| Reason: The work performed in the Philippines on the various components that are made in China and shipped to the Philippines for manufacture into the completed pencils have effected a substantial transformation of those components. |
| Ruling Date: June 29, 2023 |