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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N336633: The tariff classification of two activity tables and one activity table lid from China
| HTS: (1) 9403.70.8015, 9903.88.04 Free + 25%, “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” (2) 9403.60.8081, 9903.88.03, Free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” (3) 9403.91.0080, 9903.88.03 Free + 25%, Other furniture and parts thereof: Parts: Of wood: Other.” 4.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” |
| Item: (1) The Activity Table and Toys, is a retail-packaged children’s table and toy set designed for toddlers and young children (18+ months). The table has two side-by-side plastic bins beneath two removeable lids that also serve as the tabletop. The marketing materials show that removal of the detachable metal legs allows the table to be placed directly on the ground and used as a low table, and that the bins can be filled with water or sand and used with the included toys. The bins also serve as storage when the toys are not in use. The toys consist of a mushroom cap strainer/sifter, a rolling pin with small, medium, and large embossed rollers, a cat-tail brush, a large scoop in the form of a leaf, a bridge, wooden tongs, a saw grass block, and nesting bunny, turtle, and snail scoops, as well as an inclined base. (2) The Activity Table with Beechwood Lid and Toys is identical to the previous version except that it will be imported with a single laminated beechwood lid, which measures approximately 19" (L) x 14" (W) x 0.4" (H), instead of the two plastic bin lids. (3) The Activity Table Beechwood Lid, style # 9R772810, may be imported separately. |
| Reason: The essential character of both items is imparted by the table, which accounts for 90% or more of the cost of the sets. Also, both the Activity Table and the Activity Table and Beechwood Lid will continue long after the toys have been outgrown or possibly lost. Taking these factors into account, this office determines that the essential character of both items is imparted by the table.CBP has historically found that the material comprising the tabletop imparts the essential character. |
| Ruling Date: Dec. 6, 2023 |
N336711: The tariff classification of a battery module from South Korea or 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: A rechargeable lithium nickel cobalt manganese battery module, which will be used in an energy storage system to accumulate and supply electricity. The main components of the battery module include a battery management system, printed circuit board assembly, 132 battery cells, busbars, fuses, and other electrical devices. The function of the printed circuit board assembly is to monitor the battery cells, while the function of the battery management system is to monitor the state of the battery module. |
| Reason: N/A |
| Ruling Date: Dec. 6, 2023 |
N336728: The tariff classification of women’s knit garments from Indonesia
| HTS: (1) 6109.90.1065, 32%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s." (2) 6109.90.1090, 32%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Other." |
| Item: (1) A women’s tank top constructed from 67% modal, 29% wool and 4% spandex jersey knit fabric. The sleeveless garment features a scoop neckline, oversize armholes, 1-1/4 inch shoulder straps, self-fabric capping at the neckline and armholes, and a straight hemmed bottom. The garment extends from below the nape of the neck to below the waist. (2) A women’s T-shirt constructed from 67% modal, 29% wool and 4% spandex jersey knit fabric. The tight-fitting garment features a round neckline, long hemmed sleeves, and a straight hemmed bottom. The garment extends from the neck to below the waist. |
| Reason: N/A |
| Ruling Date: Dec. 6, 2023 |
N336429: The tariff classification of a fruit powder from Japan
| HTS: 1106.30.4000, 9.6%, "flour, meal and powder of products of chapter 8… other." |
| Item: 100% yuzu powder imported in 10 kilogram boxes for use as a food ingredient. The product is a light grey to yellow powder with more than 95% of the product passing through a 100-mesh sieve with an aperture of 149 microns. The yuzu powder is prepared by drying and milling the yuzu peel that remains after the juice is squeezed. |
| Reason: N/A |
| Ruling Date: Dec. 5, 2023 |
N336445: The country of origin of the JAS-Roll-Electrode
| Country of Origin: China |
| Item: An automated guided vehicle capable of loading roll-type objects. It is equipped with a lifting mechanism that can raise or lower a feeder assembly and is designed to transport anode rolls and cathode rolls that are used to manufacture electric vehicle batteries. The JAS-Roll-Electrode is assembled in South Korea using components sourced from China, Germany, India, Japan, South Korea, Malaysia, Singapore, and Taiwan. |
| Reason: Although the manufacturing process that occurs in Korea is time consuming, it is not particularly complex, and uses tools such as torque wrenches and screwdrivers. The operational steps are largely described as fastening various subassemblies and parts into position. Based on the assembly process, there is no substantial transformation of the foreign-origin parts and subassemblies in Korea that results in a change to their name, character, or use. |
| Ruling Date: Dec. 5, 2023 |
N336508: The tariff classification and country of origin of hoses from Taiwan or Thailand
| HTS: (1) 3917.39.0010, 3.1%, “Tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other: Reinforced with metal." (2) 3917.39.0020, 3.1%, "Tubes, pipes, and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other: Other: Of polyvinyl chloride." |
| Country of Origin: Taiwan or Thailand |
| Items: (1) A polyvinyl chloride (PVC) hose reinforced with braided stainless steel, with fittings. (2) A PVC hose reinforced with braided polymer, with fittings. |
| Reason: In this case, the reinforcement with braided materials, cutting to length, and the addition of the Chinese fittings does not substantially transform the hose. |
| Ruling Date: Dec. 5, 2023 |
N336528: The tariff classification of an air control cabinet and water control cabinet from Germany
| HTS: 8486.20.0000, Free, “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: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.” |
| Item: (1) The air control cabinet (ACC). It is installed below the main EXE cabinet and connected through the floor directly to the rest of the lithography system by multiple mechanical and electrical conduits and cables. The ACC provides temperature controlled, ultra clean air to various air showers in the exposure module of the EXE lithography system to ensure all components and air are kept at exactly the same stable temperature. (2) The water control cabinet (WCC), which is a modular heat exchanger cabinet for the EXE 5000. It will be installed below the main EXE 5000 cabinet and connected through the floor directly to the rest of the lithography system by multiple mechanical and electrical conduits, cables, and hoses. Its main function is to provide cooling water to the EXE 5000 scanner which is stable in temperature and pressure. |
| Reason: Both machines are designed to directly support the EXE 5000 semiconductor photolithography system and are necessary in order to create the unique operating conditions for semiconductor manufacturing. |
| Ruling Date: Dec. 5, 2023 |
N336547: The tariff classification of four decorative items from China
| HTS: (1 + 2) 6702.90.6500, 17%, [a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]ther.” (3) 4602.19.8000, 9903.88.03, 2.3% + 25%, "[b]asketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: [o]f vegetable materials: [o]ther: [o]ther: [o]ther: [o]ther." (4) 8306.29.0000, Free, “[b]ells, 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: [s]tatuettes and other ornaments, and parts thereof: [o]ther." |
| Item: (1) A “Woodchip Flower Wreath.” The woodchips are assembled with glue to form orange hued “flowers” and the green colored “leaves” that make up the wreath. The base is wholly obscured and made from polystyrene foam. (2) A “Woodchip Flower with Base.” This article is an artificial floral arrangement constructed from wood shavings and natural pinecones. The wooden “flowers” come in different colors and are glued to wooden rods that create the appearance of the flower’s pistil and also form their stems, which are inserted into a polystyrene foam base. The foam sits within a plastic planter. (3) A “Woven Tray Decor.” It is a decorative, shallow tray woven of flattened stalks of water hyacinth over a metal frame. The tray is generally shaped like an apple or pumpkin with a stem and measures approximately 13.75 inches by 10.5 inches by 2.5 inches deep. (4) A “Skull Metal Tea Light Holder.” This ornamental article is in the shape of a tabletop candelabra with three arms. On top of each arm there is a tea light holder fitted on the front and back with a flat metal representation of a human skull. Each skull is decorated throughout with many intricate cutouts as well as cutouts to represent the eyes and nose. When a tealight candle is lit, the flame will merely enhance the decorative effect of the skulls; any lighting of the surrounding area is only incidental to its use as a decorative article. This product is made of metal and finished with black glitter. |
| Reason: (4) Although it has a skull motif suitable for Halloween, it is a utilitarian article that is intended to hold candles. Additionally, the skulls are silhouettes, not three-dimensional representations of skulls. Therefore, it would not be classified within chapter 95 per chapter note 1(x), which excludes articles that have a utilitarian function. |
| Ruling Date: Dec. 5, 2023 |
N336701: The tariff classification of Labetalol Hydrochloride (CAS No. 32780-64-6) in bulk powder form, from Italy
| HTS: 2924.29.6250, free, “Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Drugs: Other: Other.” |
| Item: Labetalol Hydrochloride is an alpha and beta adrenergic antagonist. It is indicated for the management of hypertension. |
| Reason: N/A |
| Ruling Date: Dec. 5, 2023 |
N336725: The tariff classification of neck gaiter from China
| HTS: 6117.10.2030, 11.3%, “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." |
| Item: a neck gaiter. It is composed of 100% polyester knit fabric. The gaiter consists of a tube approximately 10” in width and 20” in length. The gaiter can be worn over the face and head and around the neck |
| Reason: N/A |
| Ruling Date: Dec. 5, 2023 |