Recent CBP NY Rulings

October 7, 2022 by Ben Perkins|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

N327519: The tariff classification of imitation meat products from the United Kingdom

HTS: 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included … other … other … other … frozen."

Item: mitation meat products based on “mycoprotein,” a meat free protein. The "ChiQin Cutlets” contain approximately 42-43% mycoprotein paste, 11-15% water, 14-15% egg whites, 11-14% wheat flour, 5-6% sunflower oil, 2-3% canola oil, 2% yeast extract, 1% wheat protein, and trace amounts of other ingredients.

Reason: N/A

Ruling Date: Sept. 1, 2022

N327525: The Country of Origin of Crabs

Origin: Russia

Item: Crabs caught in pots in Russian waters or by Russian vessels are transported live to China for processing. The processing of the fresh live crabs consists of removing legs and shoulders from the bodies and discarding the bodies and shells. The remaining form of the crab consisting of legs connected at the shoulders is then cleaned, cooked, placed in boxes, frozen, and shipped in refrigerated containers to the United States for distribution and sale.

Reason: The frozen crab product is not substantially transformed due to the processing performed in China.

Ruling Date: Sept. 1, 2022

N327554: The tariff classification of a pizza oven from China

HTS: 7321.11.1060, 9903.88.03, 5.7% + 25%, “Stoves, ranges, grates, cookers… barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: Portable: Other.”

Item: An outdoor portable pizza oven. It consists of a lower stand and a top lid, both constructed of cold rolled steel that is painted with high-heat tolerant paint. The stand incorporates two spaced feet constructed of a polypropylene and glass filled plastic. The fuel connection hose includes two separate coupling assemblies: a one-pound gas canister connector assembly, and a twenty-pound gas canister connector assembly, which enable the grill to use one-pound gas canister and twenty-pound gas tank. A stone plate (not precious or semi-precious) is included in the oven to hold the pizza.

Reason: The pizza oven is designed so that it can be carried by the indentations conveniently. The provided images also demonstrate that the pizza oven is being carried around by a person in one hand with a carry bag or carry strap set, which will be sold as accessories.

Ruling Date: Sept. 1, 2022

N327557: The tariff classification of a women’s pullover from Cambodia

HTS: 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other."

Item: A women’s pullover constructed from 100 percent polyester knit fleece fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a self-fabric stand up collar, a partial opening beginning at the neckline with a four-snap closure; a front yoke; long sleeves with capped elasticized endings; a kangaroo pocket on the front panel and a capped elasticized bottom that reaches to below the waist.

Reason: After a review of the garment, CBP found the styling, cut, and the lightweight fabric do not support a finding the garment is an outerwear jacket that is designed for wear over all other clothing for protection against the weather.

Ruling Date: Sept. 1, 2022

N327558: The tariff classification of a women’s pullover from Cambodia

Item: A women’s pullover constructed from 100 percent polyester short pile sherpa knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a self-fabric, pieced hood without a means of closure, long sleeves with rib-knit cuffs and a rib-knit band bottom that reaches to below the waist.

Reason: The pullover lacks the character and style of outerwear jackets.

Ruling Date: Sept. 1, 2022

N327585: The tariff classification of footwear from China

HTS: 6404.19.9060, 9903.88.15, 9% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women."

Item: A women's closed toe/closed heel shoe. The external surface area of the upper (esau) is 100 percent textile material. The majority of the tongue is on the same plane as the upper and is secured to the upper by stitching and elastic gore. The shoe features a cushioned collar and tongue and has seven pairs of eyelets for laces. It is not necessary to lace the shoe to secure the shoe to the foot. In this regard, it is considered slip-on footwear. The rubber or plastics outer sole has textile flocking covering the majority of the surface area in contact with the ground. The footwear was cross-cut and examined and found to have a foxing-like band.

Reason: N/A

Ruling Date: Sept. 1, 2022

N327602: The tariff classification of baggage trays from Germany

HTS: 8431.39.0010, free, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.”

Item: A plastic baggage tray used in Siemen’s Early Baggage Conveyor System. Each tray is x-ray and flame resistant, made from Lupolen 3621, a UV-stabilized and pelletized polymer. Each baggage tray contains an RFID tag for tracking, a QR serial number, and is equipped with roller guides. The roller guides direct each tray through the system while also keeping the tray attached to the conveyor, ensuring it remains firmly secured and aligned while moving. In its application, a top loader deposits baggage into each tray, where it is transported through a series of conveyor systems eventually arriving at the corresponding departure gate.

Reason: N/A

Ruling Date: Sept. 1, 2022

N327666: The tariff classification of rubber torsion axles from China

HTS: 8716.90.1090, 9903.88.03, free + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Parts of farm wagons and carts: Other.”

Item: Rubber torsion axles, which are used in a cart that is pulled behind a UTV or ATV. These axles are mounted to the bottom of a lawn and garden pull-behind cart and can handle a thousand (1000) pound load. The advantage of the product is that it can pull at higher speeds as the axles help stabilize the cart and minimize bouncing.

Reason: N/A

Ruling Date: Sept. 1, 2022

N327669: The tariff classification of setting-up sample discs from Germany

HTS: 9027.90.5630, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: Parts and accessories: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50 or 9027.80: Of articles of subheading 9027.30.40.”

Item: Setting-up sample (SUS) discs designed for routine drift correction of Spark-OES Spectrometers. There are many different discs available that each contain different sizes, shapes, metallic compositions and production methods.

Reason: Since the setting-up sample discs are not required for the spectrometer to operate they would not be considered parts. However, the setting up sample discs are devices that keep the spectrometer in proper working order and allow it to record accurate readings. Therefore, the SUS discs would be considered accessories to the spectrometer. The unique composition, size, and homogeneity identify the cylinders as SUS discs and differentiate them from being classified as standard cylinders of metal, which would be classified elsewhere.

Ruling Date: Sept. 1, 2022

N327722: The tariff classification of a harvest wall decoration from China

HTS: 6702.90.3500, 9%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers.”

Item: The “Harvest Wall Décor with Floral.” It consists of multiple components. The white backing is in the appearance of a window frame and is made of medium density fiberboard (MDF). It features a jute rope at the top to hang the decoration from the wall. Attached across the bottom of the window frame are four MDF squares in a natural wood color, each with a white letter printed on it to spell out the word “FALL.” Affixed to the front of the window frame is a wreath made from artificial foliage in fall coloration that has a mostly obscured natural vine core. The leaves are made from polyester fabric and the pumpkins are polystyrene plastic foam. The wreath is constructed with the use of wire and adhesive.

Reason: While the wooden pieces do predominate by weight and value over the other components, the visual impact of the wreath in relation to the wooden elements cannot be discounted. As such,t these decorative elements all merit equal consideration and the wreath, which meets the requirements set forth by heading 6702, would come last in tariff per General Rule of Interpretation (GRI) 3(c).

Ruling Date: Sept. 1, 2022