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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N322528: The tariff classification of a modularized crystallizer from China
| HTS: (1) 8421.29.0065, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Other: Other.” (2) 8419.89.9585, 4.2%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.” |
| Item: A modularized crystallizer consisting of a crystallizer with heater and condenser, filters, agitators, pumps, vacuum system, steam and condensate handling tanks, instrumentation, and piping. The components are assembled into two systems that perform separate functions. (1) The first system uses a series of filters, pumps, agitators, and tanks, to provide filtering to the lithium hydroxide solution. (2) The second system consists of components that are interconnected and contribute together to refine lithium hydroxide by crystallization. Both systems will include structural elements (stairs, railings, etc.). Due to the size of the Modularized Crystallizer, the unit will be imported unassembled, in a modular form to be assembled subsequent to importation into the United States. The components will be divided into 11 separate modules that will be imported on a single conveyance. |
| Reason: General Explanatory Note (VI) to Section XVI states that “Floors, concrete bases, walls, partitions, ceilings, etc., even if specially fitted out to accommodate machines or appliances, should not be regarded as a common base joining such machines or appliances to form a whole.” Thus, the Modularized Crystallizer assembled on a concrete base would not be considered a composite machine within Section XVI, Note 3. The Explanatory Notes state that a functional unit covers only those “machines and combination of machines essential to the performance of the function specific to the functional unit as a whole.” Because the unit includes both a crystallization system and a filtration system, the components must be separately classified. |
| Ruling Date: Nov. 23, 2021 |
N322606: The country of origin of vacuum cleaners
| Origin: Vietnam |
| Item: An upright vacuum cleaner designed for household use. The vacuum cleanes are assembled in Vietnam from parts and components sourced from both China and Vietnam. Approximate 59% (by unit cost) of the materials used to produce the NEU350 Series vacuums are sourced from Vietnam. Parts and components manufactured in Vietnam include the dust cup assembly, nozzle assembly, body sub-assembly, assembly air plate assembly, upper winding hook assembly, motor cover assembly, motor upper cover assembly, honeycomb paperboard, brackets, screws, packaging and packing materials, etc. Most of the structural parts and other plastic components, e.g., the housings, covers, dust cup, e.g., are made in Vietnam using the plastic injection molding process. The parts and components imported from China are switch, power cord, handle hose assembly, small brushes, pet brush, motor assembly, wires, etc. |
| Reason: The processing performed in Vietnam with respect to the vacuum cleaners in the scenario does constitute a substantial transformation of the imported components and parts into "products of" Vietnam. The manufacturing process in Vietnam transforms the non-originating components and parts to produce the finished vacuum cleaners. |
| Ruling Date: Nov. 23, 2021 |
N322623: The tariff classification of ladies’ raincoats from China
| HTS: 6113.00.1010, 3.8%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women's or girls." |
| Item: A ladies’ raincoat constructed from 100% polyester knit fabric coated with a compact polyurethane plastic material that completely obscures the underlying fabric. The garment extends below the waist and features a permanent hood with a two snap closure and drawstring, full front opening secured by six left-over-right snap closure, long sleeves and two pockets below the waist. |
| Reason: N/A |
| Ruling Date: Nov. 23, 2021 |
N322680: The tariff classification of Acrylic Paint Pods from China
| HTS: 3213.90.0000, 3.4%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other." |
| Item: Eight pods of acrylic paint in assorted colors, intended to be used in crafts such as do-it-yourself suncatchers, etc. This product contains only paint and does not include any brushes or items to paint. |
| Reason: N/A |
| Ruling Date: Nov. 23, 2021 |
N322682: The tariff classification of raised garden beds from China
| HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: Raised garden beds made from Aluzinc-coated steel and that can be assembled into multiple configurations. Their bottomless construction allows for the shedding of excess water and the entry of beneficial worms. |
| Reason: The raised garden beds fall within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. |
| Ruling Date: Nov. 23, 2021 |
N322525: The tariff classification of a BBQ trail mix from Canada
| HTS: 2106.90.8200, 6.4%, "Food preparations not elsewhere specified or included … other … other … containing over 10 percent by weight of milk solids … other … other." |
| Item: A BBQ trail mix that will be marketed as a snack. The BBQ trail mix is also claimed to be a source of protein as part of a weight loss program. The product is composed of a blend of unroasted pumpkin seed kernels, sea salt roasted fava beans, and BBQ milk protein crisps. The BBQ milk protein crisps are said to contain milk protein isolate, canola oil, sugar, salt, yeast, spices, dehydrated tomato, smoke flavor, onion powder, yeast extract, red hot sauce powder, citric acid and garlic powder. |
| Reason: Of the different components in the mix, no one ingredient imparts the essential character. As such, it will be classified pursuant to GRI 3(c) which states: When goods cannot be classified by referencing GRI 3 (a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: Nov. 22, 2021 |
N322590: The tariff classification of a plastic dropper bottle from China
| HTS: 3926.90.2100, 4.2%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [i]ce bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal.” |
| Item: An amber colored bottle with a dropper cap. These bottles will be used by veterinarians to mix up medications that a client can then dispense via the dropper to their pet. The bottle and dropper are constructed from plastic and will come in 15, 30, and 60 milliliter sizes. |
| Reason: The dropper component imparts the essential character to this article. |
| Ruling Date: Nov. 22, 2021 |
N322664: The tariff classification of a lane departure camera unit from Japan
| HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: A lane camera unit consisting of a detection camera and printed circuit board (PCB) contained within a plastic housing. The subject unit is used within the lane departure warning system of a vehicle to alert the driver when the car strays from its designated lane. Images of the road are detected by the camera and analyzed by the software installed within the PCB. When the vehicle is too close or too far away from the designated lane markers on the road, the PCB sends a signal through the Controller Area Network (CAN) so that the appropriate warnings can be issued. The subject unit does not, in and of itself, generate an audible or visual alert to the driver. Further, the camera is not capable of taking still or video images for view. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2021 |
N322852: The tariff classification of a plastic bucket from China
| HTS: 3924.90.5650, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” |
| Item: A plastic bucket comprising plastic sheeting made from amorphous polyethylene terephthalate (APET) plastic. It is cylindrical in shape with a flat bottom. The rim and the base are made of tin plate steel. A steel wire handle is attached to the plastic bucket using a grommet inserted into the plastic sheeting. The buckets are variously decorated with Easter eggs and the Easter bunny, and one style says "Happy Easter" on it base. |
| Reason: The plastic accounts for the vast majority of the weight and value for the bucket. Therefore, the essential character of the bucket is the plastic. |
| Ruling Date: Nov. 22, 2021 |
N322879: The tariff classification of wooden plant stands from China
| HTS: 4420.90.8000, 3.2%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other." |
| Item: A round, wooden (MDF) stand designed for setting a potted plant or similar article on. It measures 11.8” in diameter by 2” high and stands on three small wooden bead feet. There are two versions. On the face of one are the words, “fall is my favorite” with a few autumn leaves. On the other are the words, “Gather here with grateful hearts” and a sprig of wheat. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2021 |