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:
N323630: The tariff classification of a mixed nut and seed spread from New Zealand
| HTS: 2008.19.8500, 22.4%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included ... nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together ... other, including mixtures ... other, including mixtures ... mixtures." |
| Item: A mixed nut and seed spread with a thick consistency, containing smooth peanut butter and crunchy seeds that are distributed throughout the product. The mixed nut and seed spread contains peanuts, pumpkin seeds, sunflower seeds, hemp seeds, sesame seeds, chia seeds, peanut oil, and salt. Pic’s Big Mix will be imported for retail sale at an ambient temperature and packaged in 300ml glass containers with metal screw on lids. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2022 |
N323660: The tariff classification and country of origin of an electric scooter
| HTS: 8711.60.0090, Free “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other." |
| Origin: Vietnam |
| Item: A scooter with an electric motor with an adjustable peak electrical power rating of 750 Watts (W) and that is designed to be able to limit current from the battery based on the local regulations in some markets. The scooter is shipped with a default 250W power rating that can be adjusted up to 750W once it arrives in a local market. There are various communications used including a 4G cellular modem with 2G fallback, Wi-Fi and Bluetooth Low Energy, an active assisted GPS receiver and a 6-axis integrated IMU accelerator/gyroscope. In addition, there are five (5) CPUs on board in three (3) custom microcomputers, and a comprehensive vehicle operating system. The frame is built in Vietnam, and it will be shipped to the factory in China for final assembly with the rest of the parts into a complete scooter. |
| Reason: The frame, which in this case is a product of Vietnam, is the part of the scooter that imparts its “essence”. The culmination of production processes performed in China to the Vietnamese frame does not substantially transform the frame. |
| Ruling Date: Feb. 7, 2022 |
N323668: Classification of Children’s Art Activity Stations made in China
| HTS: 9403.60.8081, 9903.88.03, Free + 25%, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: Art activity stations constructed of wood, with interior storage and decorated with popular children’s motifs. One has a paper roll that feeds through a slot in the hinged tabletop and a detachable, reversible chalkboard/whiteboard clipped to the front of the activity station. The other has neither a paper roll nor a detachable, reversible chalkboard/whiteboard but features a tabletop that opens in a tent-like fashion to create a chalkboard easel. |
| Reason: The art activity stations are moveable, floor-standing and utilitarian. They equip a dwelling and otherwise meet the definition of furniture. Although their features are used mainly for drawing, coloring or painting, these activities are not considered to have sufficient manipulative play value for classification purposes as a toy. Moreover, the tools for writing, coloring, drawing or painting are not classified as toys since the tools themselves are not designed to amuse. |
| Ruling Date: Feb. 7, 2022 |
N323677: The tariff classification of Rivaroxaban (CAS No. 366789-02-8) in bulk powder form, from Mexico
| HTS: 2934.99.3000, Free pursuant to General Note 13, “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Drugs.” |
| Item: Rivaroxaban, an anticoagulant that is indicated to reduce the risk of stroke and systemic embolism in patients with nonvalvular atrial fibrillation (AF). It is also indicated for the treatment of deep vein thrombosis (DVT) and pulmonary embolism (PE). |
| Reason: N/A |
| Ruling Date: Feb. 7, 2022 |
N323789: The tariff classification of disposable aluminum ware from China
| HTS: (1) 7607.19.3000, 9903.85.01, 9903.88.15, 5.7% + 10% + 7.5%, "Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: cut to shape, of a thickness not exceeding 0.15 mm." (2) and (4) 7615.10.7130, 3.1%, "Table, kitchen or other household articles and parts thereof, of aluminum … : table, kitchen or other household articles and parts thereof … other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other. other cookware: bakeware (cookware not suitable for stove top use)." (3) 7615.10.7125, 3.1%, "Table, kitchen or other household articles and parts thereof, of aluminum … : table, kitchen or other household articles and parts thereof … other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other … containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness." |
| Item: Disposable aluminum ware designed to be used in foodservice establishments: (1) Boxed, pre-cut, striped aluminum foil sheet; (2) A square tray with a cover made of extruded aluminum with three compartments for an entrée and two side dishes; (3) A rectangular pan with lid sold separately, made of extruded aluminum, used for cooking, storing, and serving entrées, sides, appetizers, and other assorted foods; (4) A lid made of extruded aluminum, sized to fit over and cover a half-size foil steam table pan that is sold separately. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2022 |
N323797: The tariff classification of a “Racing Simulator Game” from Australia
| HTS: 9504.50.0000, Free, “Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” |
| Item: A racing simulator game imported complete with an HD TV, a racing cockpit with a racing harness, steering wheel, pedals (clutch/brake/accelerator), gear shifter, and a surge protector. Games are not included when imported but the machine is fully compatible with all racing accessories that are wheel supported. This simulator game is not operated by coins, paper money, debit cards, or tokens. The racing game will not be for retail sale to the public and only will be used for promotional purposes. The Racing Simulator Game is not an actual simulator for training purposes, it is a game designed to simulate the racing experience, akin to the racing games found in arcades. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2022 |
N323956: The tariff classification the “Two Game Tailgate Combo” from China
| HTS: 9504.90.9080, 9903.88.15, Free + 7.5%, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." |
| Item: A combination of two popular games, Ladder Toss being one and something akin to Cornhole being the other. Included with the item is a target sheet made of fabric, plastic frame components that can be assembled differently for each game, 6 beanbags filled with sand, 6 tethered balls (called bolos) also filled with sand, and an instruction booklet describing how the games are played. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2022 |
N323961: The tariff classification of the Fum Prominent 2.0 from China
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel: other…other." |
| Item: An aromatherapy device used to inhale natural essential oils. The Fum Prominent is composed of a maple wood body and a stainless steel inner core that extends through the entire inhaler. The purpose of the internal stainless steel tubing all the way through the inhaler is to provide a non-porous, food-grade interior which does not absorb scents from essential oils and can be easily cleaned. |
| Reason: The function of the stainless steel inner core all the way through the inhaler is to provide a non-porous, food-grade interior which does not absorb scents from essential oils. Based on the breakdown of materials by cost and weight, the stainless steel predominates by both cost and weight over the wood. The stainless steel component imparts the essential character to the composite article. |
| Ruling Date: Feb. 7, 2022 |
N324110: The tariff classification of a metal word ornament from China
| HTS: 8306.29.0000, Free, "Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof: Other." |
| Item: A word ornament with the words “Hello Spring” mounted on a rectangular base. The base of the article is made of Paulownia wood. The decorative wording is made of iron and spans the length of the wooden base. |
| Reason: The primary visual appeal of the decorative item is the metal script spelling “Hello Spring.” The wooden base is subsidiary in use and does not impart the essential character. The iron lettering imparts the essential character of this decorative item. |
| Ruling Date: Feb. 7, 2022 |
N324037: The tariff classification of decorative wreaths from China
| HTS: 4602.19.6000, 9903.88.03, Free + 25%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Wickerwork.” |
| Item: Decorative circular door wreaths fashioned from bundled dried vine wired to a metal ring. Sprays of the vine radiate outward from the sides of the form and are either visible from the front and sides of the wreath, or visible from the sides and partially visible from the front. The face of the wreath is decorated with fabric leaves and flowers and plastic foliage. One wreath has a small sign made of medium density fiberboard (MDF) and printed with “Home Sweet Home." The vine portion predominates by weight over any other single material. |
| Item: The dried vines meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46. The vines provide much of the wreath’s structure and a base on which to mount the flowers/foliage. Further, the vines predominate by weight over the other components. Due to the vine’s dual role providing the underlying structure and providing decorative elements, the vines confer the essential character. The wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. |
| Ruling Date: Feb. 4, 2022 |