Recent CBP NY Rulings

June 15, 2021 |Customs 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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N319222: The tariff classification of footwear from Argentina

HTS: 6403.59.6080, 8.5%, “Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather: other footwear with outer soles of leather: other: other, other, other: for men, youths and boys; for men; other.”

Item: A men’s closed-toe/closed-heel, loafer that does not cover the ankle. The upper and outer sole are made of 100% leather. The insole and attached heel are made from leather. The stacked leather heel incorporates a rubber heel lift.

Reason: N/A

Ruling Date: May 27, 2021

N319223: The tariff classification of footwear from Argentina

Item: A closed-toe/closed-heel, loafer that does not cover the ankle. The upper is made of 100% leather and decorated with a leather fringe trim. The insole and outer sole are leather. The attached stacked leather heel incorporates a rubber heel lift.

Reason: N/A

Ruling Date: May 27, 2021

N319224: The tariff classification of footwear from Argentina

Item: A men’s closed-toe/closed-heel, loafer that does not cover the ankle. The upper is made of 100% leather and decorated with a leather flap over the vamp. The insole and outer sole are leather. The attached stacked leather heel incorporates a rubber heel lift.

Reason:N/A

Ruling Date: May 27, 2021

N319235: The country of origin of pipe restraints; Applicability of Section 301 Duties

Origin: India, not subject to 301.

Item: Pipe restraints, assembled in India of an annular ring referred to as a gland made in India that is slid over the plain end of a pipe that needs to be secured to a fitting. A rubber gasket is slid in behind the gland, and the plain end of the pipe is inserted into the bell mouth (opening) of the pipe fitting that needs connecting. Once this is done, the jacking bolts on the gland, sourced from China, are tightened, forcing the wedges, also of Chinese origin, out of the pockets in the gland towards the pipe. Upon contact with the pipe surface, the sharp edges of the wedges bite forcefully into the surface of the pipe. This action firmly attaches the gland on the pipe, and the gland becomes like a flanged neck around the pipe circumference. The assembly is then completed by bolting the bolt holes on the flange of the fitting to the corresponding bolt holes on the flange in the gland by way of T head bolts. When these bolts are tightened, the assembly moves further into the opening of the fitting, and the pipe restraint squeezes the gasket into the bell mouth opening in the fitting to make a water-tight connection between a pipe and a fitting carrying water under pressure

Reason: The wedges and jacking bolts that are exported from China to India are further processed at the foundry in India by inserting the wedges inside the pockets within the gland, screwing in the jacking bolts, and securing the entire assembly with rubber grommets. The operations performed on the glands, wedges and jacking bolts in India constitute a substantial transformation because the resulting product is a new or different article of commerce in which the name changed from gland, wedges and jacking bolts to pipe restraints. The manufacturing processes performed in India result in an article that has a new name, character and use.

Ruling Date: May 27, 2021

N319241: The country of origin and marking of an analog electromechanical speaker

Origin: Czech Republic

Item: An electromechanical speaker assembled in the Czech Republic from components sourced from various countries, including critical components that are produced in the Czech Republic using injection molding processes. This analog speaker is a cone-shaped professional-grade speaker that incorporates only passive components (i.e., it is an electromechanical device that does not process, transmit or receive data). It is produced from Czech and non-Czech components in the Czech Republic

Reason: The manufacturing process that takes place in the Czech Republic is substantial and complex. The various components and materials are transformed within the Czech Republic into a different article with a new name, character, and use. They lose their separate identities and become an integral part of a new article as a result of the manufacturing process.

Ruling Date: May 27, 2021

N319346: The tariff classification of the Nano Spray Machine from China

HTS: 8424.89.9000, 1.8%, “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: Other Appliances: Other.” Secondary classification: 9903.88.02, 25%.

Item: A battery powered, mechanical handheld disinfectant spray machine, comprising a rechargeable built-in lithium battery, 400-milliliter plastic reservoir, AC 12v pump, and a spray nozzle.

Reason: N/A

Ruling Date: May 27, 2021

N319445: The tariff classification of an aromatherapy inhaler and fragrance inserts from Canada

HTS: (1) Inhaler, when imported alone or with the fragrance inserts: 4421.99.9780, 3.3%, “'Other' articles of wood: Other: Other: Other: Other: Other.” (2) Peppermint essential oil insert: 3301.24.0000. (3) Eucalyptus essential oil insert: 3301.29.1000. (4) Lavender essential oil insert: 3301.29.5118. (5) “Blends” of essential oils: 3302.90.1050, free, “Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Other: Containing no alcohol or not over 10 percent of alcohol by weight: Other.”

Item: A maple wood inhaler aromatherapy device that makes it easy for the user to receive the benefits consistently and reliably from essential oils quicker than most other common methods. The user breathes in through the inhaler's mouthpiece and exhales through the nose. The primary purpose is to enjoy the scent/flavor of natural plants. No combustion is required. No smoke is expelled. The device contains no electronics. The fragrance insert consist of polyester fibers infused with essential oils. The inhaler may be imported separately or with packets of fragrance inserts. The fragrance inserts will also be imported separately sometimes.

Reason: The inhaler packaged together with fragrance inserts constitutes a set under General Rule of Interpretation 3(b). It is the inhaler that imparts the essential character of the set, and therefore the entire set will be classified based on the tariff heading of the inhaler. Several of the essential oils are provided for in separate (eo nomine) breakouts within heading 3301. Additionally, preparations, mixtures, or blends of essential oils are excluded from heading 3301.

Ruling Date: May 27, 2021

N319475: The tariff classification of a PCB from China

HTS: 8534.00.0020, free, “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated glass: With 3 or more layers of conducting materials.” Secondary classification: 9903.88.03, 25%. Secondary classification: 9817.00.96, free, Articles specially designed or adapted for the use or benefit of the physically or mentally handicapped, along with parts and accessories thereof.

Item: A bare printed circuit board (PCB), referred to as the Trilogy Front Panel PCB, designed, manufactured, and used exclusively with Respironics’ Trilogy ventilator devices. The Trilogy ventilator provides continuous or intermittent positive pressure ventilation for the care of individuals who require mechanical ventilation. Given the highly custom nature of the board, it has no use other than in the assembly of a Trilogy ventilator.

Reason: N/A

Ruling Date: May 27, 2021

N319492: The tariff classification of Rice Cakes from Belgium

HTS: (1) Caramel rice cake: 1704.90.3550, 5.6%, “Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Put up for retail sale: Other.” (2) Chocolate rice cake: 1806.90.9019, 6%, “Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other: Confectionary: Other.”

Item: A caramel rice cake containing approximately 51% brown rice, 27% corn, 22% cane sugar, and trace amounts of sea salt, natural flavoring, and caramel coloring; and a chocolate rice cake containing approximately 51% brown rice, 27% corn, 18% cane sugar, 3% cocoa powder, 1% chocolate liquor and trace amounts of lecithin. Both rice cakes are prepared from a mixture of grains and water, heated under high temperature and pressure, shaped, coated with remaining ingredients, dried and packed.

Reason: N/A

Ruling Date: May 27, 2021

N319478: The tariff classification of cake topper picks from China

HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.”

Item: Cake toppers made from durable and reusable acrylic plastic. These decorative picks come in five different styles and read either “Happy Birthday” or “Love.” The ornamental toppers are approximately four inches wide, sit atop a 2.3-inch pick, and are intended to be inserted into a cake. They will be packaged with a printed insert card.

Reason: This product would not be classified in heading 3924, because it does not belong to a class of product principally used in the home and is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924.

Ruling Date: May 27, 2021