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:
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N320641: The tariff classification of an edible paste from Japan
| HTS: 2106.90.9897, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... containing sugar derived from sugar cane and/or sugar beets." |
| Item: A consumable and ingestible fermented paste product produced from the liquid extract of over 60 fruits, vegetables, botanicals, and herbs. The product is said to contain approximately 12 percent fermented germinated brown rice, 10 percent fermented coix seeds, 10 percent isomulti-oligosaccharide, 9 percent fructo-oligosaccharide, 5 percent each of muscovado, job’s tear seed, and mulberry leaf, 4 percent each of malt sugar, brown rice seed, and Jerusalem artichoke tuber, 3 percent each of corn seed, pomegranate fruit, bitter gourd fruit, cabbage leaf, green tea leaf, 1 percent each of Korean ginseng root, potato tuber, and clementine fruit, in addition to trace amounts of various fruits, grains and vegetables. The product labeling indicates that the product, “F59,” is “a unique, beneficial and delicious snack,” and a “prebiotic promoting a healthy gut and digestion.” |
| Reason: N/A |
| Ruling Date: Aug. 17, 2021 |
N320649: The tariff classification of a pillowcase from China
| HTS: 6302.31.9010, 6.7%, “Bed linen, table linen, toilet linen and kitchen linen: Of cotton: Other: Not napped: Pillowcases, other than bolster cases.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A pillowcase constructed from 100 percent cotton woven fabric. The bleached fabric is neither napped nor printed. The open end of the pillowcase contains a four-inch-wide self hem. The hem is held by decorative stitching forming a one-inch-wide repetitive butterfly-like design. The decorative stitching is sewn above a four stitch per inch (spi) basting stitch. |
| Reason: CBP has held that if decorative stitching is required to complete the hem, it is functional and, therefore, does not constitute embroidery. Additionally, it has previously determined that a decorative stitch added over a four spi basting stitch was required to complete the hem and was not considered embroidery because the four spi basting stitch, alone, would not be able to sustain repeated use and hold the hem. Therefore, the decorative stitching applied to the pillowcase is not considered embroidery for tariff purposes. |
| Ruling Date: Aug. 17, 2021 |
N320656: The tariff classification of an imitation meat product from the United Kingdom
| HTS: 2106.90.9895, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... frozen." |
| Item: "Meatless Crumbles" that contain approximately 89 percent mycoprotein paste, 4 percent water, 3 percent egg albumen free range, 2 percent pea fibre, and trace amounts of natural caramelised sugar, malt extract, and two firming agents: calcium chloride and calcium acetate. |
| Reason: N/A |
| Ruling Date: Aug. 17, 2021 |
N320603: The Country of Origin of Yellowfin Tuna
| Origin: Japan |
| Item: Yellowfin Tuna caught by Chinese-flagged vessels. The whole tuna fish is gilled and gutted on board the vessel. The tuna is exported to Japan where the tail and head are removed, then the fish is split into two separate pieces followed by the removal of the fin bone and spine. The remaining loins are pruned to remove the dark flesh from the surface and then from under the skin after the fish is skinned. Lastly, the belly is removed and cleared of the remaining small bones and bloodlines. The finished product is wrapped in plastic bags, packaged in Styrol or cardboard boxes, and then shipped as sushi grade tuna to the United States. |
| Reason: The fish arrived in Japan with the look of a whole fish, but when it departed, it lacked the essential shape of a fish. The resultng products are considered discrete commercial goods with a different tariff classification. |
| Ruling Date: Aug. 16, 2021 |