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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N322706: The tariff classification of aluminum folded tubes from Mexico
| HTS: 8708.91.7550, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof: Parts: For other vehicles: Other: Other.” |
| Item: Aluminum folded tubes used in an assembly into a radiator designed to be installed in a vehicle. The aluminum folded tubes are imported having various thickness, length, width, height, and weight. In the additional information requested by this office, you stated that prior to importation, the raw material (alloy aluminum) is folded to create an interface for a seam. Then, dimples are created on the surface, which are used to increase fluid turbulence and heat rejection capacity, and a flux agent is added to the tubes prior to exportation. At the time of exportation, the tubes are unseamed, meaning that the seam is left open when exported to the United States. The seam is only closed after importation in the final assembly process when the seam is closed via a heating process using the flux to close the seam. The folded tubes are then assembled with other subcomponents including separators, side-plates headers, tanks, and other components. |
| Reason: N/A |
| Ruling Date: Nov. 30, 2021 |
N322746: The tariff classification of the Surprise Activity Box from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. |
| Item: An activity box with 10 different children’s educational activity kits and toys which are packaged together for retail sale. The cardboard packaging features 10 small, perforated doors, similar to an advent calendar, that when opened, reveal a surprise activity/toy. The doors contain the following items: “Color and Create Shrinky Dink Keychain”, “Mix n Twist Slime”, “Paint Your Own Ceramic Magnet”, “Die Cut Shaped Scratch Art”, “Color Your Own Puzzle”, “Make Your Own Bouncy Ball”, “Glow Sand Art”, “Paint Your Own Rock Art”, create and “Color Your Own Wood Charm”, and “Bunch of Foam Beads”. The “Surprise Activity Box” is principally designed for the amusement of children 6 years of age and older. |
| Reason: The defining purpose of the “Surprise Activity Box” is to promote amusement and a sense of fun that is of the type normally derived from items we commonly recognize as toys. The combination of the components in the activity box has the essential character of toys. The non-toy items add to the amusement value of the toys with which they are packaged. |
| Ruling Date: Nov. 30, 2021 |
N322749: The tariff classification of men’s garments from China
| HTS: (1) 6201.92.4551, 9.4%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Men’s." (2) 6211.32.9075, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6201." |
| Item: (1) A men’s jacket constructed from 98% cotton, 2% spandex woven twill fabric. (2) A men’s upper body garment constructed from lightweight 100% cotton woven twill fabric. |
| Reason: N/A |
| Ruling Date: Nov. 30, 2021 |
N322751: The tariff classification of a tote bag from China
| HTS: 4202.92.3305, 17.6%, "Travel, sports, and similar bags, with outer surface of textile materials, of paper yarn." |
| Item: A tote bag constructed with an outer surface of twisted paper yarns. The bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel |
| Reason: The twisted paper yarns are considered to be a textile material for tariff purposes. |
| Ruling Date: Nov. 30, 2021 |
N322798: The country of origin of a TFT-LCD module
| Origin: Japan |
| Item: A thin film transistor (TFT)-liquid crystal display (LCD) module. The manufacturing process begins in Japan with the creation of a sheet of TFT-LCD cells. The sheet of cells is then sent to China where it's cut into individual cells of varying sizes. These individual cells are then bonded to the PCBA, which contains the driver and control circuitry, before the polarizers, backlight, and flexible connection PCBA is attached. These individual cells are then bonded to one cover glass to create a complete module with multiple viewing areas. |
| Reason: The completed TFT-LCD cells, regardless of where they are cut to size, impart the essential functional component of the finished device. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they couldn't be used for any other purpose than a display. Further, the assembly processes performed in China wouldn't substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: Nov. 30, 2021 |
N322862: The tariff classification of plastic trays and storage bins from China
| HTS: 3926.10.0000, 5.3%, “Office or school supplies,” of plastic. |
| Item: Plastic trays and bins that come in several bright colors. They are “intended for use in school settings” and will be sold in your store’s “back to school 2022” section. The trays and bins would be suitable for holding books, magazines, files and stationery. |
| Reason: Based on the physical characteristics, expectation of the ultimate purchaser, channels of trade, and environment of sale of the trays and storage bins, the principal use will be to hold office or school supplies. |
| Ruling Date: Nov. 30, 2021 |
N322761: The tariff classification of a rotisserie kit from China
| 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 rotisserie kit consisting of an electric rotating motor, spit rod, 2 forks, and a counter balance. The kit is meant to be used with certain Blaze gas and charcoal grills to add the ability to cook meat in a rotating fashion. The rotating motor works at 120V and is encased within a stainless steel enclosure. The counter balance is attached to the spit rod to off-set the weight of the meat while the rod is attached to the motor for rotation. The forks are added to the spit rod to hold the meat in place. |
| Reason: The kit meets the definition of “goods put up in sets for retail sale” as set forth in General Rule of Interpretation (GRI) 3(b). GRI 3(b) provides that such sets are classified by the component that imparts the essential character. The electric rotating motor imparts the essential character of the kit. |
| Ruling Date: Nov. 30, 2021 |
N322919: The tariff classification of an essential oil bath preparation from China
| HTS: 3307.90.0000, 5.4%, "Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other"." |
| Item: Essential oil which is imported in retail packaging with other products. The product is imported as part of a gift set which includes a body wash, body lotion, lip balm and what you are calling an essential oil. The essential oil ingredients are indicated to be mineral oil (paraffinum liquidum), ISO-propyl myristate, fragrance (parfum), and vitamin E. Specifics on the ingredients of the fragrance weren't provided. Directions of use provided state in part: “These are perfect to use: In a massage – Over reflex points and energy centers of the body – Add to bath water.” Directions for use also indicate that the aromatic essential oils can be directly inhaled or added to a “handkerchief, cotton ball, small square of fabric, shirt collar hair, pillowcase etc.” |
| Reason: The instant product isn't a pure essential oil of Heading 3301, or a mixture of essential oils used as a raw material of Heading 3302. It 's other perfumery, cosmetic or toilet preparations, of Heading 3307. |
| Ruling Date: Nov. 30, 2021 |
N322689: The tariff classification of polymer cylinders
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other." |
| Item: Generally hollow or solid cylinders made principally from ethylene plastics - polytetrafluorethylene (PTFE). They will come in hundreds of possible size combinations, with a general diameter of one inch to 48 inches, a wall thickness of one inch to six inches, and lengths ranging from two inches to ten inches. Smaller diameters will be solid. These cylinders are molded through a cold and hot compression process. They are intended to be used as billets, and after importation into the United States, will be machined into dynamic seals |
| Reason: N/A |
| Ruling Date: Nov. 29, 2021 |
N322588: The tariff classification of refrigerating units from China
| HTS: 8418.69.0150, free, "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415: Other refrigerating or freezing equipment; heat pumps: Other: Reciprocating liquid chilling refrigerating units." |
| Item: Refrigerating units that operate as reciprocating liquid chilling units that cool foods and drinks. The cooler-style refrigerators are shaped to fit in the space beneath the observer’s seat of a John Deere harvester. The compressor refrigerating units are insulated and feature a thermostat, a cooling system, a 12 volt power plug, an upward-opening top lid, a downward-opening front door, a specifically-located bolt hole and two custom mountings that allow the unit to mount to the floor of the harvester. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2021 |