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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N337804: The tariff classification and USMCA eligibility of a valve module
| HTS: 8481.80.3070, 9903.88.03, 5.6% + 25%, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand-operated: Of Iron or steel: Of steel: Ball type.” |
| USMCA: Not Eligible |
| Item: The Module 129 is a Temporary Pigging Valve Module. The components of the module are imported unassembled in one shipment and primarily consist of piping, blind flanges, and various steel valves situated on a structural platform. The module is intended to be used for pipeline maintenance. To remove built-up liquids and stagnant debris, the four main ball valves are closed to stop fluid flow in the pipelines. The ball valves are connected to a separately imported pig launcher and then manually opened to introduce liquid. The valves are closed to push the “mechanical” pig through the pipeline. The blind flanges seal off the open flange at the end of each line and the designated main valves are opened to achieve the required flow pattern. |
| Reason: (Harmonized Tariff Schedule) The valves impart the essential character, as they complete the flow control function that allows for the module to complete the required maintenance. Further, the value of the valves is substantive when compared to the other components. (USMCA) Since one of the components used in the production of the the Module 129, the valves, are also classified within heading 8481, the requisite tariff shift rule set forth in GN 11(o), HTSUS, is not met. |
| Ruling Date: Feb. 26, 2024 |
N338283: The tariff classification of a textile costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as Dark Circus Clown which consists of a long-sleeved pullover dress, leggings, pettiskirt, collar, and bow headpiece. The sleeves and hem bottom feature raw jagged cut edges. The dress is entirely constructed with long loose straight stitching and features large visible, loose overlock stitching at the neck, narrow exposed elastic at the sleeves and waist, stitched on with a single row of long, loose straight stitching. |
| Reason: The flimsy man-made textile dress imparts the essential character of the set. |
| Ruling Date: Feb. 27, 2024 |
N338282: The tariff classification of a ceramic cup and a plastic tumbler from China
| HTS: (1) 9817.95.05, 6912.00.4500, free, "articles classifiable in subheadings 6912.00.…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." (2) 3924.10.4000, 3.4%, "articles classifiable in subheadings 6912.00.…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." |
| Item: (1) A three-dimensional dolomite ceramic drinking vessel with a cookie holder depicting Rudolph the Red-Nosed Reindeer. The internal surface of the cup is glazed in white. The cup’s external surface is glazed in white with red trim. It features a handle on one side and a slot to hold cookies. The cookie slot is shaped like Rudolph’s head and features two antlers, two black eyes, and a red nose. (2) A plastic drinking tumbler depicting Rudolph the Red-Nosed Reindeer. The plastic tumbler contains a plastic lid, two polyvinyl chloride plastic brown antlers, and a plastic straw. The external surface of the tumbler contains a heat transfer printed design of Rudolph’s face and him wearing a green sweater with a Christmas tree and a snowflake background. The plastic lid contains three holes. The antlers and straw are inserted into each hole on the lid. |
| Reason: (1) The Rudolph cookie holder cup incorporates a motif associated with Christmas. Christmas is a recognized holiday. (2) The Rudolph tumbler with antlers is not in the form of a three-dimensional representation. The image of Rudolph is a heat transfer printed design onto the tumbler. Therefore, classification in 9817.95.05 is precluded. |
| Ruling Date: Feb. 27, 2024 |
N337988: The tariff classification of an inflatable kayak/stand up paddle board from China
| HTS: 8903.12.0060, 9903.88.03, 2.4% + 25%, “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg: Other.” |
| Item: A Scott Burke Inflatable Kayak/Stand Up Paddle Board. This watercraft can be used as a kayak and as a stand-up paddle board. The watercraft is made of 22-gage drop stitch Polyvinyl Chloride and constructed in the shape of a boat/kayak. The packaging also contains accessories, such as a two-sided paddle for kayaking, which can be converted into a one-sided paddle when using the craft as a paddleboard, an ankle leash, an electric pump, a kayak seat/beach chair, bungee storage, D hooks, grip pad, a repair kit, and a backpack. |
| Reason: The entire package with the accessories, when imported together with the watercraft will be classified in the same subheading as the watercraft. |
| Ruling Date: Feb. 27, 2024 |
N337938: The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA) and country of origin of a miscellaneous edible preparation
| HTS: 2106.90.9997, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Containing sugar derived from sugar cane and/or sugar beets.” |
| USMCA: Eligible |
| Country of Origin: Canada |
| Item: The pancake and waffle syrup, “Maple Blend 3,” is a miscellaneous edible preparation for human consumption. The preparation’s ingredient composition is cane sugar, water, pure maple syrup dark, pure maple syrup very dark, salt, and natural flavoring. The preparation is not a bulk product for sale to hospitals, prisons, military establishments or food service establishments such as restaurants, hotels, bars or bakeries, etc. The preparation is packaged and labeled for grocery retail sale. |
| Reason: (Country of Origin) A tariff shift occurs with ingredient 1 (cane sugar) and it is formulated of less than 65% by dry weight of sugar. Prior to the tariff shift, ingredient 1 is from Chapter 17. (USMCA) A tariff shift occurs with ingredient 1; it is classified in a chapter other than chapter 21, specifically in chapter 17, at the time of importation into Canada. Therefore, the requisite tariff shift rule is met. |
| Ruling Date: Feb. 27, 2024 |
N337928: The tariff classification and USMCA eligibility of a cam axial pump
| HTS: 8413.50.0090, 9903.88.01, free + 25%, "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other reciprocating positive displacement pumps: Other: Other." |
| USMCA: Not Eligible |
| Items: The cam axial pump is designed to be used with a pressure washer. The pump is configured as a reciprocating positive displacement pump that uses the motion of pistons to release water. The pump primarily consists of a housing, springs, a valve plate, valves and pistons that may be positioned vertically or horizontally. |
| Reason: (Harmonized Tariff Schedule) Parts which are goods included in any of the headings of chapter 84 or 85 are in all cases to be classified in their respective headings. Since the cam axial pump is clearly identifiable as a pump provided for within heading 8413, it would not be classifiable as a part of a pressure washer. (USMCA) The cam axial pump consists exclusively of non-originating materials and is not considered a good wholly obtained or produced entirely in a USMCA country. Moreover, the cam axial pump is not a good produced entirely in Mexico exclusively from originating materials. Since the housings, head assembly, pistons, and piston guide are classified within heading 8413, as parts, the requisite tariff shift rule is not met. |
| Ruling Date: Feb. 27, 2024 |
N337908: The tariff classification of plastic tile leveling clips from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: Plastic tile leveling system clips. They are made from polypropylene plastic and are used when installing ceramic floor tiles to ensure a level installation and act as spacers. These clips can come in different widths to aid in providing the desired spacing between the tiles, ranging from one millimeter to three millimeters. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2024 |
N337847: The tariff classification of a cupcake carrier from China
| HTS: 4202.99.9000, 9903.88.03, 20% + 25%, “other containers and cases, other, other, other.” |
| Item: The “Deluxe Cake and Cupcake Storage Container” is a cupcake carrier constructed of molded plastic. It features a snap-on cover with one carrying handle. The interior features one insert specially shaped and fitted to hold 12 cupcakes in place. The cupcake carrier is designed to provide storage, protection, portability, and organization to cupcakes. |
| Reason: Chapter 39 does not cover trunks, suitcases, handbags, or other containers of Heading 4202. Therefore, classification in subheading 3924.10.4000 is precluded. Classification under subheading 4202.99.1000, which provides for jewelry boxes and similar containers, of materials wholly or mainly covered with paper, of plastics. The cupcake carrier is wholly constructed of molded plastic. It is not covered with paper. This subheading is also precluded. |
| Ruling Date: Feb. 27, 2024 |
N338289: The tariff classification of a toy bubble machine from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A battery-operated plastic toy bubble maker. The top of the item has a tray which holds the bubble solution and 2 bubble wands that rotate back and forth. The lower portion of the toy contains a fan. To operate the machine, one fills the liquid chamber with the bubble fluid, and turns it on causing the fan to operate and the bubble wands to move. As the bubble wands rotate from side to side, they pick up a small quantity of bubble liquid, which is then “blown out” by the fan creating small and large bubbles. The product uses 4 AA batteries which are not included. The size, construction, and marketing of the item indicate that the product is not designed for professional use, but rather for use in a limited capacity as a toy principally designed for the amusement of children ages 3 and up. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2024 |
N338284: The tariff classification of a textile costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child size costume identified as Ninja with Dagger Belt which consists of a long-sleeved, hooded pullover top, pull-on pants, ninja belt with knives, foam armor, arm ties, and a mask. The top is constructed with long loose straight stitching. |
| Reason: The flimsy man-made textile top imparts the essential character of the set and features large, visible, loose overlock stitching around the hood opening, the sleeves and hem bottom are raw and unfinished. |
| Ruling Date: Feb. 28, 2024 |