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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N331646: The tariff classification of a decorative lantern from China
| HTS: 4602.90.0000, 9903.88.03, 3.5% + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other.” |
| Item: A rectangular shaped decorative lantern that houses an LED candle. The item measures approximately 5” wide by 5” long by 9.85” high. The lantern is constructed of a medium density fiberboard base and frame. Inside, resting on the base, is a battery-operated LED candle. 1.5 cm plastic strips are interlaced in an open design forming the exterior shell through which the light will shine. A polyurethane handle is affixed to the top. |
| Reason: N/A |
| Ruling Date: April 4, 2023 |
N331647: The tariff classification of a decorative lantern from China
| HTS: 4602.90.0000, 9903.88.03, 3.5% + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other.” |
| Item: A rectangular-shaped decorative lantern designed to hold a candle. The item measures approximately 5” wide by 5” long by 9.85” high. The lantern is constructed of a medium density fiberboard base and frame. 1.5 cm plastic strips interlace in an open design forming the exterior shell. A polyurethane handle is affixed to the top. |
| Reason: N/A |
| Ruling Date: April 4, 2023 |
N331674: The tariff classification of a Salt Harvester
| HTS: 8479.89.9599, 2.5%, "Machines and mechanical appliances having individual functions, not specified, or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other: Other." |
| Item: A salt harvester that was originally manufactured in the United States and exported abroad. The item is a self-propelled, custom-engineered machine that “harvests” salt collected from salt lake beds. The machine collects salt from a previously ground surface, performed by a separate grinding machine that is not part of the Harvester, to a depth of approximately 500 millimeters, and loads the salt into separate salt haul trucks. The Salt Harvester is comprised of a milling drum, paddle lift elevator, bucket lift, wash tub, center conveyor, and dual outboard conveyors, which work together to harvest up to 1,000 tons of salt per hour. |
| Reason: A “crop” is a grown plant, such as grain, vegetables, or fruit. The Salt Harvester under consideration gathers salt, which is a mineral. |
| Ruling Date: April 4, 2023 |
N331852: The tariff classification of a footed ceramic bowl from China
| HTS: (1)(2)(3) 6912.00.4810, 9817.95.05, free, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” |
| (4) 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” |
| Items: Footed ceramic bows made of stoneware ceramic and is marketed and designed to hold candy and treats. The bowl is available in four characters: (1) Santa, (2) an elf, (3) a reindeer, and (4) a snowman. Each bowl measures approximately 8 inches long by 8 inches high and is 7.8 inches deep. The volume capacity of each bowl is 2 quarts. |
| Reason: The generic snowman is not eligible for free duty treatment in 9817.95.05, HTSUS. The snowman is considered to be a seasonal motif and is not specially linked to any particular holiday. |
| Ruling Date: April 4, 2023 |
N329415: The tariff classification of gloves from China
| HTS: 6116.93.9400, 18.6%, "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes." |
| Item: A glove constructed of 88% polyester, 12% spandex knit fabric. The palm side of the glove features copper-coated woven fabric overlays on the center, and on the tops of the thumb and fingers. The overlays are stated to be constructed of 67% polyester, 31% copper, and 2% nickel. The glove features fourchettes and a back side elasticized wrist. Per Customs and Border Protection laboratory analysis, the visible surface area of the copper woven fabric overlays is 62.6% of the palm. The essential character of the glove is imparted by the outer shell knit fabric. |
| Reason: N/A |
| Ruling Date: April 3, 2023 |
N331353: The tariff classification of empty steel tanks and helium filled steel tanks from India
| HTS: (1) 2804.29.0010, 3.7%, "Hydrogen, rare gases, and other nonmetals: Rare gases: Other: Helium." |
| (2) 7311.00.0060, free, "Containers for compressed or liquefied gas, of iron or steel: Certified prior to exportation to have been made in accordance with the safety requirements of sections 178.36 through 178.68 of title 49 CFR or under a specific exemption to those requirements: Other." |
| Items: (1) A steel welded cylinder tank that is filled with helium gas. You indicate the steel tank is made in India and then shipped to Canada where the tank will be filled with helium gas. The steel tank is designed for one-time use only and it is not refillable. (2) An empty, non-refillable steel welded cylinder tank. The tank is designed to hold helium gas to fill balloons. The upper half and lower half of the tank are welded together with a visible seam in the middle of the tank body. |
| Reason: N/A |
| Ruling Date: April 3, 2023 |
N331471: The tariff classification of Fiber Boba Pearl from China
| HTS: 1901.90.9195, 9903.88.03, 6.4% + 25%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: A Fiber Boba Pearl composed of water, modified starch, edible tapioca starch, corn starch, malt extract, guar gum, flavor, citric acid and sodium diacetate. The small, round, pearl-shaped chewy balls are placed in beverages to increase fiber intake upon consumption. The product will be sold to Herbalife distributors and members. |
| Reason: N/A |
| Ruling Date: April 3, 2023 |
N331506: The tariff classification of gloves from China
| HTS: 6116.10.6500, 9903.88.15, 7% + 7.5%, "Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Other." |
| Item: A rubber dipped, string-knit work glove constructed of 50% polyester, 45% nylon, 5% spandex. The glove features a rubber coating on the outer surface, which covers the entire palm as well as a portion of the palm side cuff and overlaps the backside fingertips and sides of the wearer’s hands and fingers. The glove features an overlock stich finish at the cuff bottom. |
| Reason: N/A |
| Ruling Date: April 3, 2023 |
N331574: The tariff classification of UV 2908 (CAS # 67845-93-6) from China
| HTS: 2918.29.7500, 9903.88.03, 6.5% + 25%, "Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Other." |
| Item: UV 2908 (CAS # 67845-93-6). It is also known as n-Hexadecyl-3,5-di-tert-butyl-4-hydroxybenzoate, Hexadecyl 4-hydroxy-3,5-bis(2-methyl-2-propanyl)benzoate and Benzoic acid, 3,5-bis(1,1-dimethylethyl)-4-hydroxy-, hexadecyl ester. It is a benzoate-type light stabilizer used in conjunction with other products in the production of polyolefins. |
| Reason: N/A |
| Ruling Date: April 3, 2023 |
N331761: The country of origin of a breaker bar tool
| Country of Origin: South Korea |
| Item: A breaker bar tool, sometimes referred to as a flex handle, is a hand tool made of steel that has a long handle/neck with a hinged-joint head that is used to tighten or loosen fasteners at various angles. The tool’s head fits onto fasteners via breaker bar socket attachments of various sizes. The socket attachments are neither imported with the article nor included when sold to purchasers. When the tool is grasped by the handle and its hinged-joint head is attached to a fastener, it can be positioned at various angles in order to provide the torque necessary to tighten or loosen the fastener. |
| Reason: The manufacturing operations in South Korea impart the principal characteristics to the finished breaker bar tool. What emerges from the South Korea operations is an unfinished forged flex handle with a two-pronged shape at one end, predetermining its use as a breaker bar. |
| Ruling Date: April 3, 2023 |