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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N325972: The tariff classification of the Atlas 1D and Atlas 2D warehouse racking system from Belgium
| HTS: 8428.90.0390, free, “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” |
| Items: (1) The Atlas 1D warehouse pallet racking system, imported unassembled but includes all of the separate components necessary to assemble a complete pallet racking system. Each system consists of a steel racking structure, a pallet shuttle, and remote. Operating within the racking structure is a remote controlled Atlas 1D pallet shuttle that lifts and moves pallets on dedicated channels within the storage lanes of the racking structure. The Atlas 1D pallet shuttle is battery-powered, wheeled, and moves in only one direction. Each shuttle features a platform that can be raised or lowered, allowing the shuttle to lift, load, retrieve, and transport a palletized load within the racking structure. The Atlas 1D warehouse pallet racking system is a semi-automated solution, requiring a worker to operate each shuttle using a remote control.(2) The Atlas 2D warehouse pallet racking system. It is imported unassembled but includes all of the separate components necessary to assemble a complete pallet racking system. Each system consists of a steel racking structure, a pallet shuttle, and electrical cabinet. Within the electrical cabinet is the Shuttle Traffic Control, a programmable logic controller that controls each Atlas 2D pallet shuttle. The Atlas 2D warehouse pallet racking system functions as an automated storage system, where the Atlas 2D pallet shuttle never leaves the racking structure. Each Atlas 2D pallet shuttle is wheeled and battery-powered, capable of moving in two directions (front to rear and left to right). The Atlas 2D pallet shuttle lifts and moves pallets along dedicated channels within the storage lanes of the racking structure. |
| Reason: As imported, each racking system is not an industrial robot, but an entire system dedicated to retrieving, lifting, and transporting pallets. |
| Ruling Date: June 1, 2022 |
N326172: The tariff classification of a toaster oven from China
| HTS: 8516.60.4070, 9903.88.03, free + 25%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [o]ther ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters: [c]ooking stoves, ranges and ovens: [o]ther: [p]ortable.” |
| Item: An electric countertop toaster oven used to bake, broil, toast, or warm food. It has a 12-liter interior capacity that holds four slices of bread or a nine-inch pizza. It will be imported with a stainless-steel bake rack, an aluminum bake pan, and a removable crumb tray. |
| Reason: N301199, dated Nov. 5, 2018, and N024187, dated March 31, 2008, classified toaster ovens with similar interior capacities as portable ovens and not as toasters |
| Ruling Date: June 1, 2022 |
N326193: The tariff classification of a battery-operated spray bottle from China
| HTS: 8424.20.9000, 9903.88.03, free + 25%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Other.” |
| Items: A battery-operated spray bottle containing a spray nozzle, a reservoir for holding the liquid, and a hose to transfer the liquid from the bottle to the handle. The spray handle operates using 3-volt DC or a rechargeable battery that is charged with the included USB cable. The product is designed to spray liquid soap to wash bed ridden patients in nursing homes and during home care. |
| Reason: N/A |
| Ruling Date: June 1, 2022 |
N326068: The tariff classification of passion fruit honey puree from South Korea
| HTS: 2008.99.9190, 6%, "Fruits, nuts, and other edible parts of plants, otherwise prepared or preserved ... other ... other." |
| Item: "Passion Fruit Honey Puree,” has a jelly-like consistency that can be used for tea, salad dressing or a beverage base. The product contains passion fruit puree with seeds, approximately 43 percent sugar derived from sugar cane, water, honey, xanthan gum, and vitamin C. |
| Reason: N/A |
| Ruling Date: May 31, 2022 |
N326077: The tariff classification of a metal decorative item from China
| HTS: 8306.29.0000, free, “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other." |
| Item: Metal Leaf Tealight Holder Decor. The tealight holder is made of iron and is in the shape of an upright leaf with various openings representing the veins of the leaf. Soldered to the back of the leaf is a tealight holder measuring 1.55 inches in diameter meant to hold either a wax tealight candle or battery operated tealight candle. The metal leaf tealight holder is meant to be use as a tabletop decoration. |
| Reason: N/A |
| Ruling Date: May 31, 2022 |
N326091: The tariff classification of electrical tabs from Japan
| HTS: 8536.90.8585, free, "Electrical apparatus…for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Other apparatus: Other: Other." |
| Item: Electrical contacts incorporated into a lithium-ion battery cell. The leads are rectangular in shape and are equipped with an adhesive/insulative strip where they exit the battery. The Plus-side Lead is comprised of aluminum while the Minus-side Lead is made from nickel-plated copper. In use, the leads form the positive and negative poles to electrically connect the battery to an electrical load. |
| Reason: The subject electrical tabs are not terminals, splices, or couplings. |
| Ruling Date: May 31, 2022 |
N326138: The tariff classification of a decorative metal item from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other." |
| Items: Four metal decorative items described as wooden shadow boxes with metal flowers. Each item consists of a metal flower made of powder coated steel set inside a medium density fiber board shadow box. The metal flowers are made by assembling multiple layers of metal flower petals and welding them together. The flower is powder coated green or pink. |
| Reason: The powder coated metal flower, which offers the aesthetic and decorative element, provides the essential character. |
| Ruling Date: May 31, 2022 |
N326144: The tariff classification of a plastic decoration from China
| HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: A “LED plastic tabletop” decoration. It is made overwhelmingly with polypropylene plastic with a minor amount of metal. The article is shaped like an astronaut standing next to the moon. There is a built-in light emitting diode, powered by a button cell battery, which illuminates the moon. This article utilizes light to enhance the visual appeal of the product. |
| Reason: We note that it remains ornamental even when the light is not in use, and any lighting of the surrounding area, if any, is merely incidental to its use as a decoration. |
| Ruling Date: May 31, 2022 |
N325473: The tariff classification of a ceramic decoration from China
| HTS: 6913.90.5000, 9903.88.15, 6% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: A pumpkin designed for indoor decoration during the fall season. The pumpkin is covered in an orange material with a gold-painted stem. It features cut-out designs on the outside of the pumpkin to enhance the LED illumination of the article. The item contains a light source at the base and has an on/off switch. The article is battery operated and includes an LR44 battery. |
| Reason: N/A |
| Ruling Date: May 27, 2022 |
N325803: The country of origin of Ibuprofen Tablets USP (Brown) in dosage form
| Country of Origin: U.S. |
| Item: Ibuprofen Tablets (Brown), imported in 200 mg tablets, is a medicinal preparation containing Ibuprofen, a nonsteroidal anti-inflammatory drug (NSAID), as the active ingredient. It is used to reduce fever and to relieve pain from various conditions such as headache, dental pain, menstrual cramps, muscle aches and arthritis. |
| Reason: The mixing of the active ingredient Ibuprofen (made in the U.S.) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: May 27, 2022 |