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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N337651: The tariff classification and country of origin for marking purposes of aluminum panels/sheets
| HTS: 7606.12.3091, 9903.85.01, 9903.88.15, 3% + 25% + 7.5%, "aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm: rectangular (including square): of aluminum alloys: not clad: with a thickness of 6.3 mm or less: other: heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter." |
| Country of Origin: China |
| Item: Panel Covers of Swimming Pool Liners. Aluminum sheets in coils of Chinese origin, made from type 3105 aluminum alloy and measuring 0.024 inch (0.60 millimeters) in thickness, are sent to Canada where they are slit, painted, de-coiled, cut-to-size, and notched on each corner. The aluminum panels/sheets are then imported into the U.S. and combined with polystyrene to form swimming pool liners. Aluminum panels/sheets in coils of Chinese origin are sent to Canada where they are slit, painted, de-coiled, cut-to-size, notched on each corner and then imported into the U.S. to be made into swimming pool liners. The panels that are shipped to Canada for processing are classified in heading 7606, HTSUS. |
| Reason: (HTS) In their imported condition, the products are aluminum panels/sheets that have not been made into identifiable parts or components dedicated for use in swimming pools. It's not until the aluminum panels are further worked in the U.S. that these products become integral parts of swimming pools. As a result, the goods are more specifically provided for elsewhere in the tariff, rather than as parts of swimming pools. (Country of Origin) The material that doesn't undergo the applicable tariff shift is the aluminum panels/sheets. |
| Ruling Date: Feb. 8, 2024 |
N337574: The tariff classification of a Toyota Tacoma i-FORCE MAX hybrid pick-up truck from Mexico
| HTS: 8704.31.0040, 25%, “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons”. |
| Item: A Toyota Tacoma i-Force Max hybrid pick-up truck. The hybrid pick-up truck incorporates a 2.4-liter turbocharged gasoline, spark-ignition internal combustion piston engine paired with a 48- horsepower (HP) electric motor. The four-door passenger cab has seating for up to 5 passengers and an open-air cargo area. The traditional 8-speed automatic transmission produces up to 326 horsepower and a 465 lb.-ft. of torque. The electric motor can supplement the gasoline engine’s output, adding more torque as the driver demands it. The main source of motive power is the gasoline engine. |
| Reason: The USMCA product-specific rules of origin applicable to the subject pick-up trucks were written using the HS 2012 product nomenclature. Therefore, the tariff classification requested is specific to the treatment of hybrid pick-up trucks under the HS 2012 because that is the version of the HTSUS that determines the product’s applicable rule of origin under the USMCA. |
| Ruling Date: Feb. 8, 2024 |
N337479: The classification and country of origin of a wall mounted wine rack kit with vinyl skin
| HTS: 8302.50.0000, free, “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” |
| Item: The Standard 3 Foot Rectangular VINdustry Peg and Panel kit with the vinyl skin option. This item consists of an MDF back panel with predrilled holes for mounting to a wall, an acrylic face panel that mounts on top of the MDF panel, aluminum pegs that screw into the panel and small hardware pieces that affix the pegs to the panel. It comes in three different peg options, Single Deep Pegs, Double Deep Pegs and Triple Deep Pegs for different wine bottle capacity. The vinyl skin will be affixed to the acrylic panel in Canada and functions to provide decorative appeal. The components in the kit are intended to assemble into a wall-mounted rack designed to hold wine bottles. |
| Reason: In the case of the wine rack, the aluminum pegs provide the function of holding wine bottles and predominate by value over the MDF panel, acrylic panel, hardware and vinyl skin, and therefore provide the essential character of this article. |
| Ruling Date: Feb. 8, 2024 |