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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N323399: The tariff classification of the Yeti Power Station from China
| HTS: 8507.60.0020, 9903.88.15, 3.4% + 7.5%, "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other." |
| Items: Yeti Portable Power Stations, model numbers 200x, 500x, 1000, 1500x, 3000x, and 6000x. Each model is functionally similar, providing backup and portable power to electronic devices through a variety of ports. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2022 |
N323400: The tariff classification of the Yeti Power Station from China
| HTS: 8507.60.0020, 9903.88.15, 3.4% + 7.5% "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other." |
| Item: Yeti 1000x Portable Power Station, which contains a 1000 watt-hour rechargeable lithium-ion battery encased in a housing that features USB ports, 12V ports, and AC output ports. The unit is recharged using an 8mm charge port or High Power Port. An LCD display indicates the charging rate, power usage, and battery level. The power station provides backup and portable power to electronic devices through a variety of ports. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2022 |
N323529: The tariff classification of a plastic water bottle from China
| HTS: 3924.10.4000, 3.4%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other." |
| Item: A plastic water bottle. The article consists of a body, mouthpiece, straw, cap, and finger loop holder. The body of the water bottle and cap are made of Tritan plastic. The mouthpiece and finger loop holder are made of silicone plastic. The straw is made from high-density polyethylene (HDPE). The water bottle is cylindrical and contains a finger loop holder attached to the cap. It can be used to either carry the bottle or as a place to position a finger when twisting off the cap. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2022 |
N323638: The tariff classification of printed decor from China
| HTS: 4911.99.8000, 9903.88.15, free + 7.5%, "Other printed matter:… Other: Other: Other: Other." |
| Item: A printed wall plaque that has a phrase printed onto a panel made of medium density fiberboard (MDF). The panel is mounted on a mat of woven bamboo strips and then framed within an MDF frame. The overall dimensions of each framed plaque measure approximately 14.5” by 7”. The plaque will come in two styles. One style features simply the words, “Family makes life worth living” in stylized font, while the other reads, “Enjoy every moment.” A hemp cord attached near the top allows for hanging. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2022 |
N320394: The tariff classification of a coated woven polyester upholstery fabric from China
| HTS: 5903.90.2500, 9903.88.03, 7.5% + 25%, "Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other." |
| Item: A woven fabric of yarns of different colors. The fabric is of jacquard weave construction, weighs 569.2 g/m2 and is composed wholly of polyester, of which 77.6 percent is staple fibers and 22.4 percent is filaments. The CBP Laboratory has confirmed that an acrylic type coating has been applied to the reverse side of the fabric. |
| Reason: N/A |
| Ruling Date: Jan. 12, 2022 |
N323216: The country of origin of Cathode Active Material and its Precursor
| Country of Origin: 1) Raw Materials upon entry into the U.S. - The country from which they are sourced 2) Nickel cobalt manganese hydroxide when manufactured in South Korea and imported into the U.S. - South Korea 3) Nickel cobalt manganese hydroxide when manufactured in China and imported into the U.S. - China 4) Core material used in electric vehicle batteries when manufactured in South Korea and imported into the U.S. - South Korea 5) Doped-lithium nickel cobalt manganese oxide when manufactured in SouthKorea and imported into the U.S. - South Korea |
| Items: A) Nickel cobalt manganese hydroxide in a black powder state, which is manufactured by reacting four different raw materials (nickel sulfate, cobalt sulfate, manganese sulfate, sodium hydroxide) under a special manufacturing process. The result is a metal hydroxide composed of three metallic elements, which is also called a “precursor” in the commercial market. B) Lithium nickel cobalt manganese oxide in a black powder state, which is made by chemically reacting “Semi-Finished Good A” and lithium hydroxide under a special manufacturing process. The result is a mixed metal oxide composed of three metallic elements, which is also called a “cathode active material” in the commercial market. C) Doped-lithium nickel cobalt manganese oxide in a black powder state, which is made by doping Semi-Finished Good B with proprietary doping elements under a special doping process where proprietary substances 1, 2, and 3 are added. Semi-Finished Good C, is differentiated from Semi-Finished Good B as it is doped and therefore has superior product performance over Semi-Finished Good B. Specifically, the proprietary substance 1 doping element is used to increase discharge capacity, improve lifespan of the cathode active material, and improve capacity and retention rate under high voltage conditions. The proprietary substance 2 doping element is used to prevent the spread of lithium. Finally, the proprietary substance 3 doping element is used to increase charge and discharge capacity, and to control cation mixing. Semi-Finished Good C is also called “dopedcathode active material” in the commercial market. |
| Reason: Items that undergo a chemical reaction resulting in a distinct chemical structure, chemical formula, and CAS number, change country of origin. |
| Ruling Date: Jan. 12, 2022 |
N323260: The tariff classification of multilayer wood panels from China
| HTS: Items 1 and 3: 4412.31.5265, 8% + 25%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Other: Other: Other: Not surface covered"Items 2 and 4: 4412.31.9200, 8% + 25%, "Plywood, veneered panels and similar laminated wood: (con.) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6mm in thickness: With at least one outer ply of tropical wood: Other: Other." |
| Items:1) A panel measuring 4 feet wide by 8 feet long by 4.7mm thick and is constructed of five wood layers or plies, none of which exceeds 6mm in thickness. The face and back plies consist of pencil cedar (Palaquium spp., a nonconiferous wood). The grain of each layer runs at a 90-degree angle to the successive layers. You state that the panels are used as a wall covering.2) A panel identical to Item 1, except that there is a thin, opaque, printed paper overlay applied to the face of the panel. The overlay obscures the grain of the face ply.3) A panel measuring 4 feet wide by 8 feet long by 2.7mm thick and is constructed of three wood layers or plies, none of which exceeds 6mm in thickness. The face and back plies consist of pencil cedar (Palaquium spp., a nonconiferous wood). The grain of each layer runs at a 90-degree angle to the successive layers. You state that the panels are used as a wall covering.4) A panel identical to Item 3, except that there is a thin, opaque, printed paper overlay applied to the face of the panel. The overlay obscures the grain of the face ply. |
| Reason: N/A |
| Ruling Date: Jan. 12, 2022 |
N323335: The country of origin of a Miter Saw
| Country of Origin: China |
| Item: A DeWalt DWS780TY3x miter power saw, a heavy-duty circular saw that is mounted on a portable base and powered by an electric motor. The saw is mounted on a movable arm that is attached to a rotating table on the portable base. The S/A support housing and movable arm subassemblies allow the saw to be positioned at a variety of angles.It can cut a bevel or angle on either the left or the right side of the workpiece and in both directions without removing and turning the workpiece over or around. The arm of the saw can slide back and forth on tube-like rails to provide a range of motion not available in a stationary saw. The saw has a plug-in 15-amp electric motor which delivers up to 3,800 rpm to the saw blade. The saw has an integrated crosscut positioning and alignment system with a cut-line indicator which uses an LED light to cast a laser on the work surface. |
| Reason: The manufacturing process in China renders the end-use of the subassemblies predetermined as they could not be used for any other purpose. The components manufactured in China are substantial, make up the majority of the bulk of the miter saw, and perform the sliding and tilting functions essential to the double-miter-cutting capability of the saw. The addition of the motor and arm subassemblies (as well as the components from the United States) in Taiwan would not substantially transform the miter saw into a new and different article of commerce with a name, character, and use distinct from that of the exported good; nor are the assembly operations complex enough to transform the miter saw into a new article. The S/A support housing, saw blade, and the various components of the “fence” impart critical functionality for the saw. |
| Ruling Date: Jan. 12, 2022 |
N323452: The tariff classification of a three-tier artificial pumpkin decoration from China
| HTS: 6702.90.3500," 9%, Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers." |
| Items: “Harvest 3 Tier Fabric Pumpkin.” The decoration consists of three fabric pumpkins of descending sizes stacked atop each other. The pumpkins are shaped with stitching, filled with polyester fiber, and are made of a polyester fabric featuring a large plaid pattern in various shades of orange, brown, and white. A realistic plastic stem and a reddish fabric leaf are affixed to the top pumpkin. It is constructed using adhesive. The decoration stands ten inches high. |
| Reason: As the components are assembled utilizing glue, this decoration meets the requirements to be appropriately classified within heading 6702, |
| Ruling Date: Jan. 12, 2022 |
N323236: The tariff classification of wood flooring products imported from Paraguay
| HTS: Item 1: 4418.99.9005, 3.2%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Wood flooring." Items 2 and 3: 4412.31.5225, 8%, "Plywood, veneered panels and similar laminated wood: (con.) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Wood flooring." |
| Items: 1) Solid wood flooring panels consisting of Ipe wood. The panels measure approximately 1 foot to 7 feet in length, 2 1/4 inches to 5 inches in width, and 3/4 inch in thickness. They are tongued and grooved on all edges and ends and have two lengthwise grooves on the back panel. The panels may be stained or unstained, and are finished with UV-cured polyurethane containing aluminum oxide.2) Multilayered, “engineered”, wood flooring panels constructed of eight plies. The face ply consists of an Ipe wood veneer measuring approximately 3.2mm in thickness. The panel substrate is made up of 7 plies of birch wood veneers. No ply exceeds 6mm in thickness. The grain of each veneer is oriented at a 90-degree angle to those of the successive piles. The panels are tongued and grooved on all edges and ends. Each panel measures approximately 3 1/4 inches to 5 1/4 inches in width. The panels are coated with a clear polyurethane material that does not obscure the grain of the face ply.3) Multilayered, “engineered”, wood flooring panels identical to item 2 except that they are coated with a stain that does not obscure the grain of the face ply. |
| Reason: 4412.32.3225 is expired and was replaced by classifications in subheadings 4412.33 and 4412.34. |
| Ruling Date: Jan. 11, 2022 |