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:
N321906: The tariff classification of Vegan Lard and Vegan Butter from Japan
| HTS: 1517.90.2080, 8%, “Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other: Other.” |
| Item: Vegan Lard and Vegan Butter, known collectively as Botanova vegan substitute products. The Vegan Lard consists of palm oil, canola oil, seasoning oil (containing sweet sake lees/rice koji, protein hydrolysate, onion, corncob decomposition, and powdered yeast extract), and an antioxidant made of tocopherol and vitamin C. The Vegan Butter consists of palm oil, palm kernel oil, fully hydrogenated palm oil, fully hydrogenated palm kernel oil, canola oil, hazelnut oil, koji amazake (fermented rice drink containing rice and rice malt), yeast extract, citrus paradisi (grapefruit), natural salt, flavoring, and water. You state that both products will be imported in bulk quantities and are intended for sale to distributors and consumers of plant-based meat products. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2021 |
N322087: The tariff classification, marking and status under the African Growth and Opportunity Act (AGOA) of Distilled Spirits from Togo
| HTS: 2208.90.8000, 21.1¢/liter, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other." |
| Marking: "Made in Togo West Africa" for the Distilled Spirits satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported products. |
| AGOA: Qualifies for AGO treatment. |
| Item: Distilled spirits made from fermented palm tree sap. The palm tree sap is extracted from palm trees (grown in Togo), fermented with natural yeast, distilled and heated to produce the Distilled Spirits which has an alcohol by volume content of approximately 45 to 50 percent. The finished product will be packaged in bulk form in 1,000 liter plastic totes ready for export to the United States. You state that no other ingredients are added to the distilled palm spirit during distillation, and all manufacturing is done in Togo. |
| Reason: The Distilled Spirits are classified under subheading 2208.90.8000, which is a provision for which a rate of duty of “Free” appears in the “Special” subcolumn followed by the symbol “D.” Based on the information submitted, the Distilled Spirits would be “products of” Togo, thus meeting part (i) of the AGOA requirements. Further, 100 percent of the total cost of production is attributed to the cost or value of the materials produced in Togo. Therefore, the sum of the cost or value of materials produced in Togo, plus the direct costs of processing operations performed in Togo, is not less than 35 percent of the appraised value of the subject distilled spirits at the time they are entered. |
| Ruling Date: Oct. 28, 2021 |
N322404: The country of origin of Calcium Hypochlorite tablets from India
| Origin: India |
| Item: Calcium Hypochlorite tablets from India. The tablets consist of 65 percent Calcium Hypochlorite and 35 percent other ingredients. All ingredients in the powdered mixture originate in India. The country of origin for the binder, and the plastic buckets and lids are China. The process by which the tablets are made consists of, mixing the Calcium Hypochlorite powder and other cited ingredients in India. The mixed Calcium Hypochlorite powder mixture is sent to China. In China the mixture undergoes a tablet making procedure. The only ingredient which is added in China consists of the undisclosed binding agent. An automated tableting machine forms the tablets which are ejected into a plastic pail. The pail and its cover are also of Chinese origin. The full plastic pail is manually placed on a wood pallet, ready for shipment to the USA. |
| Reason: N/A |
| Ruling Date: Oct. 28, 2021 |
N322068: The tariff classification of a pet feeder from China
| HTS: 8509.80.5095, 4.2%, "Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other." |
| Item: A "smart' automatic pet feeder for cats and small dogs. The device is a food dispenser that delivers programmed quantity of food at scheduled time. It enables scheduled food deliveries and manual deliveries. The device can be programmed via the free app (IOS and ANDROID). The pet feeder’s tank has a capacity of 1.5 kg of dry food (small kibbles) and is made of ABS plastic with a removable bowl on the bottom. The pet feeder is for domestic use and contains an electric motor inside and a camera in the front. It has a “due way” feature, in which the user can see, listen, and talk to the pets. |
| Reason: N/A |
| Ruling Date: Oct. 27, 2021 |
N322067: The tariff classification of a pet food feeder from China
| HTS: 8509.80.5095, 4.2%, "Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other." |
| Item: An automatic pet feeder for cats and small dogs. The device is a food dispenser that delivers programmed quantity of food at scheduled time. It enables scheduled food deliveries and manual deliveries. The device can be programmed with the built-in LCD screen. The pet feeder’s tank has a capacity of 1.5 kg of dry food (small kibbles), and is made of an ABS plastic with a removable bowl on the bottom. The pet feeder is for domestic use and contains an electric motor. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2021 |