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:
N334419: The tariff classification of an insulated cooler bag from Vietnam or China
| HTS: 4202.92.1000, 3.4%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other." |
| (if imported from China) 4202.92.1000, 9903.88.03, 3.4% + 25%, "Insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other." |
| Item: An insulated cooler bag constructed with an outer surface of plastic sheeting. The cooler bag provides storage, protection, organization and portability to food or beverages during travel. It is also designed to maintain the temperature of food or beverages. There is a layer of foam plastic between lining and the outer layer. The cooler bag features a zippered closure at the top and two handles. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2023 |
N334422: The tariff classification of Powerbar® gels and powders from Germany
| HTS: (1) 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." |
| (2) 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
| (3) 1806.90.9090, 6%, "Chocolate and other food preparations containing cocoa: Other: Other: Other." |
| Items: (1) Flavored carbohydrate gums for athletes as an alternative to classic carbohydrate bars and gels. The shots are small and circular in appearance and contain a liquid gel filling. The product is said to be comprised of approximately 35% sugar, 35% glucose syrup, 13% invert sugar syrup, 7% water, 6% gelatine and trace amounts of citric acid, tartaric acid, malic acid, orange juice concentrate, sodium citrates, sodium ascorbate, natural flavorings, palm oil, carnauba wax, carrageenan, locust bean gum, black carrot juice concentrate and vitamin B6. (2) A powder designed for rapid absorption and transport of energy to working muscles to help improve endurance performance. The product is said to be comprised of approximately 32% dextrose, 31% maltodextrin, 26% fructose, 3% each of trisodium citrate and citric acid,1% each of sodium chloride, calcium lactate and natural flavorings, in addition to trace amounts of potassium chloride, magnesium carbonate and beetroot juice powder. (3) A powder comprised of approximately 43% maltodextrin, 16% whey protein concentrate, 14% sugar, 10% skimmed milk powder, 6% whey protein isolate, 6% reduced fat cocoa powder, 2% oatmeal, 1% natural flavorings and trace amounts of zinc citrates, magnesium carbonate and salt. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2023 |
N334516: The tariff classification of a plastic glue tip
| HTS: 3926.90.9985, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| (if imported from China) 3926.90.9985, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: A plastic glue tip. It is made from polylactic acid plastic and is intended to be used with a standard glue stick for crafting and artistic purposes. The reusable tip attaches to a glue stick and the soft glue is squeezed and shaped through the tip to a fine point, enabling the user to strategically regulate the outflow of soft glue and where to apply it. The tip is not threaded, but instead slides onto the end of the glue stick into a secure position. Once the glue stick is consumed, the user simply removes it and places it on a new glue stick. The country-of-origin for this product has not been decided yet as your client is still working on sourcing. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2023 |
N334613: The tariff classification of garden umbrellas from Switzerland
| HTS: 6601.10.0000, 6.5%, “Garden or similar umbrellas.” |
| Item: Garden umbrellas used for residential and commercial patios. The umbrellas are used with a base or with various ground sockets or mounting plates that allow them to be anchored to the ground or to a surface such as a deck. |
| Reason: The Explanatory Notes to Heading 6601 say, “Umbrellas which are designed not to be hand-held but to be fixed (e.g. to the ground, to a table or to a stand) are to be regarded as garden or similar umbrellas.” |
| Ruling Date: Aug. 28, 2023 |
N334685: The tariff classification of a women’s tank top from Peru
| HTS: 6109.90.1090, 32%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other." |
| Item: A women’s tank top constructed from 70% polyester and 30% cotton knit fabric. The sleeveless garment features a ruffled deep V-neckline at the front and the back, 1-5/8 inch shoulder straps, a rubber logo at the front right above the hem, and a curved hemmed bottom that extends to below the waist. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2023 |
N334757: The country of origin of vaping control units
| Country of Origin: Indonesia or Vietnam |
| Items: Five models of electronic vaping control devices. The five versions function virtually identically with only slight differences in power capacity, air flow, and additional plastic or metal pieces. The subject devices consist of a Printed Circuit Board Assembly and a rechargeable battery within a plastic enclosure. The device further incorporates an LED light, magnets, plugs, gaskets, and various other small components. |
| Reason: The control PCBA is the essential component of the finished article. |
| Ruling Date: Aug. 28, 2023 |
N334779: The tariff classification of a conveyor system from China
| HTS: 8428.39.0000, 9903.88.01, free + 25%, “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other continuous-action elevators and conveyors, for goods or materials: Other.” |
| Item: A motorized rotary conveyor belt system for food presentation and delivery, such as circulating sushi dishes in a restaurant. It is constructed in an L-shaped configuration. The main components include a control and power unit, an electrical motor, and a track system equipped with lotus leaf-shaped conveyor plates. The components are mounted in a support rack unit composed of steel frame legs and steel panels. During operation, the stainless-steel conveyor plates move dishes along a closed track system, bringing a continuous stream of food to customers. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2023 |
N334283: The country of origin of water ski boot and binding
| Country of Origin: France |
| Items: Sets of water ski boots and bindings were submitted. In France, a hard-shell boot is made from injection molded rubber/plastics and assembled with aluminum buckles. In China, foam and fabric are cut to shape and stitched to form a boot liner. The boot liner is inserted into the boot but not permanently attached. The binding consists of a base plate, a front and a rear outsole, toe bar, and an automatic release mechanism. The binding base plate, front and rear outsole, and toe bar are injection molded in China. The automatic release mechanism is manufactured in France. The binding is meant to be secured to the ski, and to secure the boot to the ski while in use. |
| Reason: The hard-shell boot of French origin imparts the character to the water ski boot. |
| Ruling Date: Aug. 25, 2023 |
N334343: The tariff classification of disposable aluminum ware from the United Kingdom
| HTS: 7615.10.7125, 3.1%, “Table, kitchen or other household articles and parts thereof, of aluminum…: table, kitchen or other household articles and parts thereof…other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other…containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness.” |
| Item: disposable aluminum ware to be sold to supermarkets and foodservice establishments for consumer purchase. The disposable aluminum ware will be used for cooking, serving, or storing food. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2023 |