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:
N322206: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Christmas Chips from Canada
| HTS: 2106.90.8200, 6.4%, "Food preparations not elsewhere specified or included … other … other … containing over 10 percent by weight of milk solids … other … other." |
| FTA: Eligible for USMCA treatment. |
| Item: Christmas Chips that contain cane sugar (Product of Brazil, Costa Rica, El Salvador, Guatemala, Mexico, or Peru and Refined in Canada), palm kernel oil with tristearate (Product of Malaysia, Indonesia, or Philippines), whey powder (Product of Canada), whey concentrate (Product of USA), soy lecithin (Product of USA), natural flavor (Product of USA) and artificial color (Product of USA). The Christmas Chips will be imported in 12-kilogram containers and will be sold in bulk, used as baking inclusions in trail mixes or as toppings by bakeries, food manufactures and co-packers. When used for baking inclusions, the product will not be melted or reduced in size, rather it will be incorporated in cookies, muffins, and other baked goods. All ingredients for the Christmas Chips will be shipped to Canada where they will be processed into the finished product. |
| Reason: Since the non-originating ingredients in the Christmas Chips are all classified in a Chapter other than Chapter 4 or tariff items 1901.90.32, 1901.90.33, 1901.90.34, 1901.90.36, 1901.90.38, 1901.90.42 or 1901.90.43, the USMCA tariff shift rule is met. |
| Ruling Date: Nov. 10, 2021 |
N322267: The country of origin of window air conditioning units and the applicability of certain trade remedies under Section 301
| Origin: Thailand |
| Item: Window air conditioning units that feature a cooling system. Each air conditioning unit is assembled in Thailand from components that originate in China, including the compressor, and Thailand, including sub-assemblies from Thailand. Inlet and outlet tubing for the condenser and evaporator is formed in Thailand from globally-sourced copper tube that is cut, bent, reamed, and formed. Once the inlet and outlet tubing are formed, they are welded to the Chinese condenser and Chinese evaporator. |
| Reason: The Chinese condenser and evaporator become finished articles in Thailand, where the inlet and outlet tubings are cut, bent, reamed, formed, and welded to the Chinese condenser and evaporator. It is these additional processes, which occur in Thailand, that substantially transform the Chinese evaporator and condenser of the AC’s cooling unit into a finished condenser and evaporator. Considering that the majority of the cooling components are from Thailand, the country of origin of the subject window AC units for the purpose of applying current 301 Trade Remedies is Thailand. |
| Ruling Date: Nov. 10, 2021 |
N322268: The country of origin of window air conditioning units and the applicability of certain trade remedies under Section 301
| Origin: Thailand |
| Item: Window air conditioning units that feature a cooling system. Each air conditioning unit is assembled in Thailand from components that originate in China, including the compressor, and Thailand, including sub-assemblies from Thailand. Inlet and outlet tubing for the condenser and evaporator is formed in Thailand from globally-sourced copper tube that is cut, bent, reamed, and formed. Once the inlet and outlet tubing are formed, they are welded to the Chinese condenser and Chinese evaporator. |
| Reason: The Chinese condenser and evaporator become finished articles in Thailand, where the inlet and outlet tubings are cut, bent, reamed, formed, and welded to the Chinese condenser and evaporator. It is these additional processes, which occur in Thailand, that substantially transform the Chinese evaporator and condenser of the AC’s cooling unit into a finished condenser and evaporator. Considering that the majority of the cooling components are from Thailand, the country of origin of the subject window AC units for the purpose of applying current 301 Trade Remedies is Thailand. |
| Ruling Date: Nov. 10, 2021 |
N322269: The country of origin of a window air conditioning unit and the applicability of certain trade remedies under Section 301
| Origin: Thailand |
| Item: Window air conditioning units that feature a cooling system. Each air conditioning unit is assembled in Thailand from components that originate in China, including the compressor, and Thailand, including sub-assemblies from Thailand. Inlet and outlet tubing for the condenser and evaporator is formed in Thailand from globally-sourced copper tube that is cut, bent, reamed, and formed. Once the inlet and outlet tubing are formed, they are welded to the Chinese condenser and Chinese evaporator. |
| Reason: The Chinese condenser and evaporator become finished articles in Thailand, where the inlet and outlet tubings are cut, bent, reamed, formed, and welded to the Chinese condenser and evaporator. It is these additional processes, which occur in Thailand, that substantially transform the Chinese evaporator and condenser of the AC’s cooling unit into a finished condenser and evaporator. Considering that the majority of the cooling components are from Thailand, the country of origin of the subject window AC units for the purpose of applying current 301 Trade Remedies is Thailand. |
| Ruling Date: Nov. 10, 2021 |
N322401: The tariff classification of “DIY 5D Diamond Kit” mosaic craft kit from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A craft/activity kit that contains all the materials necessary to create a mosaic beaded picture. It comprises acrylic “diamonds” (approximately 0.009” in diameter), a printed polyester color-coded adhesive canvas, a plastic stylist tool, a small tray, adhesive silicone clay, and easy to follow instructions. In use, the crafter dips the stylist tool into the adhesive clay to pick up “diamonds” and places them onto the color-coded canvas. This process is repeated until all the “diamonds” are attached to the canvas and the pictured design is complete. The craft kit’s amusement value is greater than the utilitarian value of the finished article. The item is principally designed for the amusement of children 8 years of age and older. |
| Reason: N/A |
| Ruling Date: Nov. 9, 2021 |
N322471: The tariff classification of a base layer from China
| HTS: 6109.90.1530, 5.6%, "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of wool, with long sleeves: Women’s or girls’: Underwear." |
| Item: A woman’s base layer upper body garment that provides insulation, moisture wicking properties and odor control. The undergarment is close-fitting and is constructed from 100% merino wool knit fabric. The undergarment also features long sleeves, a double layer turtleneck, flat lock stitching at the seams, thumb hole cuffs, hemmed wrist openings, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Nov. 9, 2021 |
N322186: The tariff classification of socks from China
| HTS: 6115.96.9020, 14.6%, "Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other." |
| Item: Knit ankle socks constructed of 39% cotton, 39% polyester, 19% nylon, and 3% spandex, described as sneaker socks. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2021 |
N322219: The tariff classification of a mechanics crane bed from Canada
| HTS: 8707.90.5080, H4%, “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of heading 8705.” May be eligible for the special classification provision at the general duty rate free, under subheading 9801.00.10, "Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.” |
| Item: A Mechanics Crane Bed, which is a part of a telescoping crane truck. The article was made in the United States and is being imported from Canada in used condition. It consists of a full truck bed frame with a crane attached to it. The crane is not fully operational until a hydraulic pump, which is mounted on the truck, is installed. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2021 |
N322305: The tariff classification of a light string with sound effects from China
| HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: A string is comprised of a set of 8 LED lights with plastic covers in the shape of various Halloween-themed items, including ghosts, skulls, pumpkins, and candy corn. The lights are connected via a length of insulated electrical wire and terminated at one end with a controller. The lights can be powered on via the controller in either the “ON”, “DEMO”, or “LIGHT” position. While in the “ON” position, the lights will illuminate, and the controller will play various sounds until the user turns the unit off. While in the “LIGHT” position, the lights turn on and the timer is activated, allowing the lights to stay lit for 6 hours and off for 18. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2021 |
N322382: The tariff classification of an empty cosmetic jar with a pump cap from South Korea
| HTS: (1) 8424.89.9000, "Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other Appliances: Other." (2) 8413.20.0000, free, "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19." (3) 3923.90.0080, 3%, “Articles for the conveyance or packing of goods, of plastics: Other: Other." |
| Item: (1) An empty plastic cosmetic jar with an attached pump cap. (2) The pump cap imported without the cosmetic jar. (3) An empty plastic cosmetic jar imported without the pump cap. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2021 |