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:
N318888: The tariff classification of an amino acid powder blend from China
| HTS: 2106.90.9898, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." Secondary classification: 9903.88.15. |
| Item: A blend of eight granulated amino acids, imported in bulk powder form, consisting of approximately 12% L-arginine, 12% L-glutamine, 12% L-valine, 12% L-leucine, 12% L-isoleucine, 12% L-cystine, 12% L-lysine HCI, 12%m L-threonine and 3% microcrytalline cellulose as a processing aid. The blend will be used as a nutritional supplement and made into tablet form after importation into the United States. |
| Reason: N/A |
| Ruling Date: May 6, 2021 |
N318904: The tariff classification of Bamboo Stakes from China
| HTS: 1401.10.0000, free, “Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached, or dyed cereal straw and lime bark): Bamboos.” Secondary classification: 9903.88.03, 25%. |
| Item: Bamboo stakes of the genus Pseudosasa amabilis. The product will be packed 100-500 per bundle and will be 12 inches to 8 feet long. They will be sold to nurseries for staking plants. |
| Reason: The product is not eligible for duty-free treatment under subheading 9817.00.5000 for machinery, equipment and implements to be used for agricultural or horticultural purposes because it is not a machinery classified in Chapter 84, nor a hand tool classified in Chapter 82. |
| Ruling Date: May 6, 2021 |
N318924: The tariff classification of Peanut & Chocolate Butter from New Zealand
| HTS: 1806.90.9090, 6%, "Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other: Other." |
| Item: “Pic's Peanut & Chocolate Butter," containing 76.6 percent peanuts, 15 percent Whittaker's Creamy Milk and Dark Chocolate Mix, 3 percent peanut oil, and less than one percent salt. The finished product is ready to use and will be imported for retail sale in glass jars holding 290 grams, net weight. |
| Reason: N/A |
| Ruling Date: May 6, 2021 |
N318944: The country of origin of a photovoltaic generator
| Origin: China |
| Marking: Canada |
| Item: A Vehicle Specific Solar System (VSS), which consists of a photovoltaic panel, a charge controller, a protective vinyl sheet, and an installation kit. The VSS is intended for use with motor vehicles, where the protective vinyl film is applied to the exterior of the vehicle, such as the roof or hood. The photovoltaic panel is then applied to the vinyl film and the charge controller is mounted between the battery and the panel. The function of the VSS is to generate and supply electricity directly to the vehicle battery. The system is assembled, programed and packed in Canada. The photovoltaic panel, the charge controller, an MC4 connector, and a vinyl squeegee (for installation) are imported into Canada from China, while the vinyl sheet and the remainder of the installation kit are sourced from the United States. |
| Reason: The system meets the relevant 19 CFR 102 tariff shift rule. The work performed in Canada consisting of sanding, gluing, testing, and packing, does not substantially transform the photovoltaic panel or the charge controller into new and different articles of commerce with a name, character, and use distinct from the articles exported from China. As such, the Vehicle Specific Solar System is subject to the additional duties under Section 301. |
| Ruling Date: May 6, 2021 |
N319035: The tariff classification of headgear from China
| HTS: 6506.10.6075, free, "Other headgear, whether or not lined or trimmed: Safety headgear: Other… Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Safety headgear constructed of plastic. The item features a plastic, adjustable headband which encircles the head, a plastic piece across the top of the head, a sweatband, a visor, and a face shield. The crown and visor are constructed of high-density polyethylene and the face shield is constructed of polycarbonate. These products will be primarily sold to retail businesses after importation for end use in household or construction applications. |
| Reason: The item is classified as safety headgear as it prevents against impact of foreign materials and splash to the face and head. |
| Ruling Date: May 6, 2021 |
N319108: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: An assortment of two styles of artificial evergreen trees, measuring approximately 24” in height and are suitable for small spaces. The items are composed mainly of polyvinyl chloride (PVC). The trees are attached to a PVC plastic base designed to look like a wooden crate. Both styles are advertised and marketed exclusively as a decoration for Christmas bearing the retailer’s holiday hangtag. |
| Reason: N/A |
| Ruling Date: May 6, 2021 |
N319124: The tariff classification of multilayer wood panels from Hungary
| HTS: 4412.99.5115, free, "Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other." |
| Item: Multilayer wood panels, measuring approximately 36” in length, 5 5/8” in width and 1/8” in thickness. The face veneer is made of oak and measures approximately 3/64” (or 1.19 millimeters) in thickness. The substrate material is a high density fiberboard that measures approximately 3/32” in thickness. The back of the panel has 2 strips of double-sided adhesive tape that measure approximately 5/64” in width with thickness of 5/64” and 3/16”. The panels are used to decorate walls. |
| Reason: The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” |
| Ruling Date: May 6, 2021 |
N319127: The tariff classification of specialized BiPAP disposable patient circuits from China
| HTS: 9019.20.0000, free, "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” The general rate of duty will be free. Secondary classification: 9817.00.96, free, "Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article." |
| Item: Specialized BiPAP disposable patient circuits designed to be used exclusively with BiPAP V60 devices. The V60 ventilator provides invasive and non-invasive, positive pressure ventilation to adult, pediatric, and infant patients, who suffer with chronic respiratory insufficiency and chronic respiratory failure. The circuits have a unique design to allow the BiPAP V60 devices to sense the pressure needed and will not fit on other devices. |
| Reason: The BiPAP V60 devices are articles specifically designed or adapted for the use or benefit of handicapped persons. The specialized BiPAP disposable patient circuits are an integral part of the BiPAP V60 ventilatory assist system. Without these circuits, the patients will not receive the oxygen needed to survive. |
| Ruling Date: May 6, 2021 |
N319150: The tariff classification of a “Giant Congrats Grad Puffy Sticker” from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: A puffy sticker made of polyvinyl chloride, with a backing of polyvinyl ethylene terephthalate. The article has the printed phrase “Congrats Grad” on its front, along with imagery of a graduation cap with tassel and stars. It has a self-adhesive backing for attaching briefly to a wall. The temporary decoration will be imported in two colors, gold or silver, for one-time use as a disposable graduation party decoration. |
| Reason: N/A |
| Ruling Date: May 6, 2021 |
N319233: The tariff classification of switch assembly from Japan
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other." |
| Item: A plastic enclosure having two momentary contact push button switches that are powered through single electrical connector. One switch is intended to operate the Safety Shield function and the other switch is intended for the electric trunk door release. There are also three dummy mask covers that act as trim in the vehicle’s dashboard. |
| Reason: The phrase “simple switch assemblies” in the explanatory notes to heading 8537 refers to two individual switches simply connected together to form a single unit with a double switch, and does not contemplate articles that contain multiples of articles classified in heading 8536 and that are mounted onto boards, panels or other bases. The subject switch assembly is specifically described under heading 8537 because it has two electrical switches of heading 8536 that are mounted onto a base. The use of a common electrical connector has no bearing on the classification outcome, as the wording of the heading itself does not specifically refer to a single electrical source. |
| Ruling Date: May 6, 2021 |