Recent CBP NY Rulings

August 31, 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:

N333989: The country of origin of a Bulb-Planter and a Hand-Weeder

Country of Origin: Vietnam

Items: Two gardening tools produced in Vietnam and China. The bulb-planter is a tool made specifically for planting bulb buds. It is a hand tool with a pointed, scoop-shaped metal digging blade and plastic-coated handle for comfort. It is cylindrical at the working end and marked along the side with depth in inches. Its design includes a serrated cone working end, which facilitates digging a cylindrical hole in the ground when the user rotates, tilts, and applies force at the handle. The spring-loaded handle assists the user to increase and decrease the diameter of the serrated working end. The hand-weeder is intended for home gardening to remove weeds. It is similar in size and shape to a long screwdriver with tines at the end. It consists of a stainless-steel shaft attached to a molded plastic handle. In use, the user pokes the hand weeder into the ground around the weed to loosen the soil. The user then holds the weed by the stem with one hand, and with the other hand they sink the tines of the hand-weeder into the soil. With this action, the stainless shaft of the tool acts as a lever while the tines grip and lift the weed’s roots out of the ground.

Reason: The processing of the raw steel into blanks identifiable as the final tools that provides the essential characteristic of the finished garden tools. Based on the provided description of the finishing operations performed in China, the tool blanks are not substantially changed so as to transform them into a new article with a different name, character, or use.

Ruling Date: Aug. 7, 2023

N334025: The tariff classification and country of origin of an aircraft

Country of Origin: Brazil

HTS: 8802.30.0180, free, “Other aircraft (for example, helicopters, airplanes, except unmanned aircraft of heading 8806); spacecraft (including satellites) and suborbital and spacecraft launch vehicles: Airplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: Used or rebuilt: Other aircraft.”

Item: The Embraer Phenom 300 Aircraft. The aircraft was manufactured in Brazil in 2013, and it was originally sold and imported into China. The aircraft has less than 1000 hours and the seller confirmed that no modifications have been made to the aircraft, as it is in the same condition it was when it left the factory. The Phenom 300 is a 7-passenger aircraft and airworthy. Its unladen weight is 11,583 pounds. No modifications were done to the aircraft after its importation to China. However, it was in use in China for approximately 10 years.

Reason: In Ashdown, U.S.A. Inc. v. U.S., the court held that a printing press, which was continually used in West Germany for nine years and which was not intended at the time of original sale to be exported to the U.S., became a bona fide part of the commerce of West Germany and was, therefore, not an import from East Germany, where the printing press was produced. However, CBP found in HQ Ruling 561209 that “Customs has applied the principles of Ashdown primarily in instances where the country of origin of used articles cannot be determined.

Ruling Date: Aug. 7, 2023

N334121: The tariff classification of dog collars from Germany

HTS: 4201.00.3000, 2.4%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Dog leashes, collars, muzzles, harnesses and similar dog equipment."

Item: A dog training collar.

Reason: The articles, in their condition as imported, are complete specific identifiable articles and not parts of general use.

Ruling Date: Aug. 7, 2023

N334282: The country of origin marking of mechanical pencils from Mexico and France

Country of Origin: Mexico and France

Items: Mechanical pencils imported from Mexico and manufactured in both France and Mexico. The French-origin pencils will be sent to Mexico in bulk, placed into inventory in BIC’s Mexican facility, and commingled with Mexican-origin pencils. The mechanical pencils will then be taken from inventory, packaged in Mexico, and shipped to the United States where they will be imported by BIC. Each individual pencil will be marked with its country of origin (but such marking may not be visible through the retail packaging).

Reason: N/A

Ruling Date: Aug. 7, 2023

N332996: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s suit-type jackets from Guatemala

HTS: 6203.31.5020, 17.5%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of wool or fine animal hair: Of worsted wool fabric, made of wool yarn having an average fiber diameter of 18.5 microns or less: Other."

DR-CAFTA Eligibility: not entitled to preferential tariff treatment

Item: A men’s suit type jacket constructed of 100% worsted wool fabric. You state that the fabric of the outer shell is made of wool yarn with an average fiber diameter of 17.5 microns. The lining is constructed of 100% polyester filament twill fabric and the pocket bag fabric is constructed of 50% polyester filament and 50% cotton woven fabric. The garment is constructed from six panels sewn together lengthwise and features a left-over-right, full front opening with two button closures; a notched collar with lapels; long, hemmed sleeves; a welt pocket on the left chest; welt pockets below the waist; inset pockets on the inner left and right front panels; two rear vents; and a hemmed bottom with curved edges on the front panels.

Reason: The pocket bag fabric is woven in Mexico of polyester filament yarns and cotton yarns, both of which were formed in China. Neither Mexico nor China is a party to DR-CAFTA.

Ruling Date: Aug. 4, 2023

N333981: The tariff classification of multilayer wood flooring from Vietnam

HTS: 4418.75.7000, 5%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other."

Items: The request concerns multilayered flooring panels. The panels are constructed of eight layers of wood veneer, none exceeding 6mm in thickness. The oak wood face ply on the sample measures approximately 4.56mm in thickness. The panel measures approximately 15mm in thickness by 7.5 inches in width. The panels are imported in random lengths measuring up to 1.9 meters. The grains of the layers are oriented generally at a 90-degree angle to the adjacent layers. The substrate layers consist of birch wood. The panels are tongued and grooved on all edges and ends. The panels are finished with a clear, UV-cured polymer coating.

Reason: N/A

Ruling Date: Aug. 4, 2023

N333982: The tariff classification of multilayer wood flooring from Vietnam

Items: Multilayered flooring panels. The panels are constructed of eight layers of wood veneer, none exceeding 6mm in thickness. The oak wood face ply on the sample measures approximately 4.81mm in thickness. The panel measures approximately 15.5mm in thickness by 7.5 inches in width. The panels are imported in random lengths measuring up to 1.9 meters. The grains of the layers are oriented generally at a 90-degree angle to the adjacent layers. The substrate layers consist of birch wood. The panels are tongued and grooved on all edges and ends. The panels are finished with stain and a clear, UV-cured polymer coating.

Reason: N/A

Ruling Date: Aug. 4, 2023

N334006: The country of origin, marking, and applicability of trade programs for plywood panels

Country of Origin: Gabon

USMCA Eligibility: Ineligible

Items: Veneer-core plywood platforms, made wholly of Gabonese okoume wood manufactured in Gabon. The plywood platforms are constructed of several wood veneers laminated together, none exceeding 6mm in thickness, and the grain of each veneer is at an angle to those of the adjacent veneers. You indicate that the complete panels measure 1/4” to 2” in thickness, 30” to 62” in width and 87” to 144” in length. The platforms subsequently shipped to Mexico where face and back veneer plies will be laminated onto each. The face and back veneer plies will consist of U.S. and Canadian hardwoods, including maple, walnut, red oak, alder, white oak, and others. The complete plywood panels will be uncoated. The finished plywood imported from Mexico into the U.S.

Reason: Since the Gabonese plywood platforms are classifiable in heading 4412, and the finished plywood panels are also classifiable in heading 4412, the rule is not met. Therefore, the goods are not originating.

Ruling Date: Aug. 4, 2023

N334094: The tariff classification of a power bank kiosk from China

HTS: 8504.40.9550, 9903.88.03, free + 25%, “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.”

Item: An enclosure having six slots, an 8” LCD display screen, an Android operated electronic controller, static converting and battery charging apparatus, and 4G network connectivity. The Tapgo CS-06 incorporates electrical and temperature safety features, and each slot supplies 5 Volts/2 Amps to the inserted battery. At the time of importation, the Tapgo CS-S06 is not equipped with batteries.

Reason: N/A

Ruling Date: Aug. 4, 2023