Newly Released CBP HQ Rulings on Jan. 11
The Customs Rulings Online Search System (CROSS) was updated Jan. 11 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H328211: Ruling request; Tariff classification of a certain Tungsten Halogen Lamp
| Ruling: The tungsten halogen lamp is classified under subheading 8539.21.40, 2.6%,“Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: Other filament lamps, excluding ultraviolet or infrared lamps: Tungsten halogen: Other." |
| Issue: Is the tungsten halogen lamp properly classified under heading 8486 as "Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories: Parts and accessories…”, or heading 8539 as “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: Other filament lamps, excluding ultraviolet or infrared lamps: Tungsten halogen: Other"? |
| Item: A tungsten halogen lamp consisting of two pins attached to the porcelain base, and a glass envelope containing filaments and halogen. The lamp has a power rating of 2 kilowatts + 120 watts with a voltage of 120 volts. |
| Reason: Note 11 to Chapter 84 does not control the classification of “parts”, because the subject lamp is not a “machine or apparatus answering to the description in heading 8486”. As such, Note 11(D) does not apply to this case, and we are required to follow Note 2 to Section XVI. |
| Ruling Date: Jan. 9, 2023 |
H328285: Tariff classification of Frozen Cooked Seafood Protein Pasta Products
| Ruling: The frozen cooked seafood protein pasta products are classified in subheading 1604.20.6010, free, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Other: Pre-cooked and frozen.” |
| Issue: What is the tariff classification of frozen cooked seafood protein pasta products? |
| Item: Frozen cooked seafood protein pasta primarily comprised of fish, specifically of Alaska Pollock. The product is sold in four different flavor profiles: plain; garlic basil; tomato basil; and lemon pepper. The plain item consists of 44% fish protein, by weight; the garlic basil consists of 46% fish protein, by weight; the tomato basil consists of 43% fish protein, by weight; and the lemon pepper consists of 48% fish protein, by weight. |
| Reason: CBP found that the Explanatory Notes (ENs) for heading 1902, HTSUS, explicitly provide that pastas classified under heading 1902, HTSUS, are “unfermented products made from semolinas or flours of wheat, maize, rice, potatoes, etc.” The product is not derived from semolinas or flours of any type contemplated by EN to heading 19.02. The Court of International Trade has held that the term “fish” is to be defined broadly. While the product at issue is processed such that the inclusion of fish is not readily identifiable to the naked eye, its composition of more than 40 percent fish shows makes it a fish product. |
| Ruling Date: Jan. 9, 2023 |
H327993: Application for Further Review of Protest No. 270422160717; Powin Energy Corp.; Country of Origin of Energy Storage Units; Section 301 Trade Remedy
| Ruling: The country of origin is China. The protest should be denied. |
| Issue: Whether the country of origin for the subject Powin Stacks is Taiwan or China for Section 301 purposes |
| Item: Energy storage systems assembled in Taiwan by Powin’s contract manufacturers, iBase Gaming Inc. and Formosa Electronic Industries, Inc. Upon importation, Powin declared the country of origin of the Powin Stacks to be Taiwan. CBP, however, liquidated the entries as Chinese origin. Powin has paid the additional duties and is now protesting the assessment of the duties. |
| Reason: The Chinese-origin battery cells that are used to produce the Powin Stacks are not substantially transformed as a result of the assembly performed in Taiwan. |
| Ruling Date: Nov. 10, 2022 |