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:
N321909: The tariff classification of an inlet flange and EGR elbow casting from China
| HTS: (1) 8409.91.5085, 2.5%, “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” (2) 8708.99.5300, free, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Of cast-iron.” |
| Item: (1) A manifold inlet flange specifically designed to be attached to a Chevrolet Corvette C8 LT2 mid-engine. Functionally, the manifold will guide the hot exhaust gas from the engine into the catalytic converter. The manifold inlet flange is specifically designed to be used with the Chevrolet Corvette C8 LT2 mid-engine. (2) An Exhaust Gas Recirculating (EGR) elbow that will be attached to a 13-liter turbo compound engine. Functionally, the EGR component will connect to the hot side turbo flow steam to enable the engine to recirculate part of the exhaust gas back into the combustion chamber. |
| Reason: Based on the diagrams and literature that you provided with your request, it appears that the inlet flange does not connect any components within the vehicle itself and is attached directly to the engine’s exhaust manifold. As a result, it is internal to the engine, and will be classified as a part of the engine. The Chevrolet Corvette C8 LT2 mid-engine is a gasoline engine; thus, the inlet flange will be classified as a part of gasoline engines. However, the EGR elbow extends beyond the exhaust manifold and is connected to the turbocharger. Therefore, it will be classified as a part of the vehicle. |
| Ruling Date: Oct. 12, 2021 |
N319580: The tariff classification of an elderberry powder with anthrocyanins from Finland
| HTS: 3824.99.9297, 5%, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other." |
| Item: Elderberry powder known as Feno-Sambucus 14, which contains levels of anthrocyanins that far exceed what is naturally found in elderberries. It is planned that after importation, Feno-Sambucus 14 will be used in the manufacture of dietary supplements. In order to produce Feno-Sambucus 14, elderberries go through a series of steps involving thawing, crushing, extraction, filtration, separation via adsorption chromatography, vacuum evaporation to recover the ethanol process solvent, spray drying and the addition of the excipient maltodextrin, mixing with other elderberry extracts, homongeization, and finally packaging. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |
N321562: The tariff classification of an overhead storage rack from China
| 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; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: A heavy-duty garage overhead rack made of steel. It is intended to be installed into the ceiling of a garage. The shelf of the storage rack comes in three different sizes: 8 feet by 4 feet, 6 feet by 4 feet, or 8 feet by 3 feet. Each rack has an adjustable height of 24 to 42 inches. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |
N321702: The tariff classification of men’s knit pants from Vietnam
| HTS: 6103.43.1520, 28.2%, "Men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s." |
| Item: A pair of men’s pants constructed from 84% polyester and 16% elastane knit fabric. The form-fitting garment extends from the waist to the ankles and features pieced construction, an elastic waistband, overlock stitching, a mesh knit pocket on the upper right back panel behind the right side seam, and hemmed leg openings. The upper portion features color-contrasting overlays constructed from 88% polyester and 12% elastane woven fabric. These overlays give the pants the appearance of having an attached short. |
| Reason: The pants are made up of two different fabrics; accordingly, they are considered a composite good. Pursuant to General Rule of Interpretation (GRI) 3(b), the classification of a composite good is determined by the material that imparts its essential character. The knit fabric exceeds 60% of the garment’s visible surface area and imparts its essential character. |
| Ruling Date: Oct. 8, 2021 |
N321769: The tariff classification of a wooden angel decoration from Israel
| HTS: 4420.10.0000, 3.2%, “Statuettes and other ornaments, of wood.” |
| Item: A small, handmade wooden angel decoration. It measures approximately 2.25” high x 2” wide and is made from Olive wood. The front of the piece is not painted or finished in any way; the natural wood grain is the visible, decorative look. Its design lends it to rest on a table or other surface. There is no means for hanging. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |
N321807: The tariff classification of an elbow guard from China
| HTS: 9506.99.6080, 4%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| Item: An elbow impact protector designed for the off-road motorcycle and bicycle rider. The elbow impact protector is composed of 40% polyurethane, 20% polyester, 15% rubber, 13% nylon, 10% rayon, and 2 % spandex. It contains a hard-shell plastic outer layer and an inner layer lined with soft absorbing foam, as well as adjustable straps for a secure fit. |
| Reason: Heading 9506 covers protective equipment for sports or games e.g., fencing masks and breast plates, elbow and knee pads cricket pads and shin guards. In this instance the knee/shin guard has the primary function of protecting the user from injury. |
| Ruling Date: Oct. 8, 2021 |
N322027: The tariff classification of a decorative metal lantern from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other." |
| Item: A steel lantern with clear glass panels. The decorative lantern is a traditional style steel box frame with four glass panels and a tapered steel top with an attached circular hanging loop. One glass panel can swing open and can be secured by a hook and eye clasp. A candle or LED light (not included) can be placed inside to provide a decorative glow. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |
N322028: The tariff classification of a decorative metal lantern from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other." |
| Item: A steel lantern with clear glass panels. The decorative lantern is a traditional style steel box frame with four glass panels and a tapered steel top with an attached circular hanging loop. One glass panel can swing open and can be secured by a hook and eye clasp. A candle or LED light (not included) can be placed inside to provide a decorative glow. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |
N322031: The tariff classification of a decorative metal lantern and LED candle from China
| HTS: 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other." |
| Item: A steel lantern with clear glass panels and a plastic LED candle. The decorative lantern is a traditional style steel box frame with four glass panels and a tapered steel top with an attached circular hanging loop. One glass panel can swing open and can be secured by a hook and eye clasp. The LED candle is placed inside to provide a decorative glow. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |
N322045: The tariff classification of a woven coat from China
| HTS: 6202.12.2050, 8.9%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Overcoats, carcoats, capes, cloaks and similar coats: Of cotton: Other: Other: Other: Women’s." |
| Item: A women’s upper thigh-length coat constructed from a woven 76% cotton, 22% polyester, 2% elastane fabric. The garment features a full front opening with a right-over-left, seven-button closure; a pointed collar; long, vented sleeves with single-button cuffs; and a loose-fitting banded bottom. The garment contains button-flap chest pockets and welt pockets below the waist. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2021 |