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:
N321798: The tariff classification of Cappuccino and Latte Macchiato Cold Brew Coffee Beverages from Denmark
| HTS: 2202.99.9000, ¢0.2/liter, "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other." |
| Item: Two varieties of ready-to-drink Cold Brew coffee beverages: Cappuccino and Latte Macchiato. Each variety of Cold Brew coffee beverage will be imported into the United States in cans containing 8.45 ounces each of beverage. Each contains treated water, milk, sugar, coffee extract, fat reduced cocoa, stabilizers (microcrystalline cellulose, carboxymethylcellulose and carrageenan), and acidity regulators (potassium bicarbonate). |
| Reason: N/A |
| Ruling Date: Oct. 27, 2021 |
N321978: The country of origin and marking of a home automation device
| Marking: India |
| Item: A device that provides smart home control and automation via wireless networks. It is used to control/automate smart lighting, music players, smart locks, and other similar devices. It incorporates an LCD touchscreen, several sensors (including passive infrared detection sensors, temperature sensors, and an ambient light sensor), a camera and a microphone. It uses Wi-Fi and Bluetooth to wirelessly communicate various types of data to/from other devices in the home (e.g., speakers and thermostats) as well as services over the Internet. The faceplate printed circuit board assembly (PCBA) is produced in India, as is the gang box PCBA. The devices are assembled in China. |
| Reason: The faceplate PCBAs manufactured in India are the dominant components and impart the essence of the finished product. The complex SMT manufacturing production of the faceplate PCBAs in both scenarios involves placement and soldering of numerous individual components onto bare PCBs, thereby creating functional faceplate PCBAs that result in a substantial transformation of the components to produce PCBAs of India origin. The faceplate subassembly imparts the smart home functionality to the Brilliant Control device, whereas the gang box only provides power to the faceplate and electrical lighting control over the hardwired electrical circuit. |
| Ruling Date: Oct. 27, 2021 |
N322014: The tariff classification of price tag moldings from Mexico
| HTS: (1) 7604.29.1010, 5%, "Aluminum bars, rods and profiles: of aluminum alloys: other: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." (2) 3916.90.5000, 5.8%, "Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other." |
| Item: Price tag moldings designed to be mounted on refrigerator display case shelves to hold price tags, made from (1) aluminum alloy and (2) acrylonitrile butadiene styrene (ABS) plastic. |
| Reason: The moldings are not an integral component of the refrigerator, nor are they solely used with refrigerators. They are placed on shelves for the purpose of holding price tags. Accordingly, the moldings are not parts of a refrigerator and are therefore, excluded from heading 8418. The moldings are essentially profiles made from plastic and aluminum. |
| Ruling Date: Oct. 27, 2021 |
N322204: The tariff classification of a men’s woven vest from Taiwan
| HTS: 6211.33.9054, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Vests: Other." |
| Item: A men’s vest constructed of 45% nylon, 37% rayon, 12% polyester, and 6% spandex woven twill fabric. The garment is sleeveless and features a full front opening with a zippered closure that zips through a self-fabric stand-up collar, a zipper garage at the top of the collar, a logo on the left chest, two front pockets with vertical zippered closures at the waist, two circular perforation patterns on the center back panel, and an elasticized, hemmed bottom with a slightly curved back panel. |
| Reason: N/A |
| Ruling Date: Oct. 27, 2021 |
N322218: The tariff classification of a plastic gnome statuette from China
| HTS: (1) 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.” (2) 6810.99.0080, free, “Articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other: other.” The general rate of duty is Free. |
| Item: A gnome statuette with a long white beard and a round nose which peeks out from beneath a tall, pointy hat. It is wearing a red hat with a yellow and white flower on it. It is holding a welcome sign in its left hand with a bluebird sitting on the sign. There are two production scenarios. (1) The first would be the statuette being made wholly of polyresin plastic material. (2) The second version will be made from 45 percent polyresin and 55 percent silicon dioxide, commonly known as silica and found in nature as quartz. |
| Reason: N/A |
| Ruling Date: Oct. 27, 2021 |
N322322: The tariff classification of men’s belts from India
| HTS: 4015.90.0050, 4%, “Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber: Other…Other.” |
| Item: Men’s fashion accessory belts. They consist of 40% polyurethane, 60% recycled rubber. They are constructed from an outer layer of polyurethane coating and a middle layer of rubber. The belts measure approximately 40 inches in length and 1¼ inches in width. The belts feature a metal buckle closure. |
| Reason: The rubber material girds the waist and provides the essential character of the belts. |
| Ruling Date: Oct. 27, 2021 |