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:
N328654: The tariff classification and country of origin of shaped plywood panels
| HTS: (1) 4412.33.0670, 50% (if produced in Russia) / free (if produced elsewhere), "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood of the species alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane tree, poplar and aspen, robinia, tulipwood or walnut: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: With a face ply of birch: Other: Other: Other." |
| (2) 4421.99.9880, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Country of Origin: (1) Latvia, Poland, Russia, or Kazakhstan |
| (2) Mexico |
| Items: Birch plywood panels that have been continuously shaped along their face and worked with one of two finished edge variations. The panels consist of multiple birch wood veneers, none exceeding 6mm in thickness, that have been laminated together with the grain of each veneer oriented at an angle to those of the adjacent veneers. There are two styles of panel; both panels have one straight-cut long edge and one finished long edge. Each panel is shaped with a square groove that runs the length of the panel face, close to the straight-cut edge. The opposite edge of the panel is either (1) cut to a rounded profile or (2) is straight and edge-banded. The panels are coated with a clear, UV-cured coating. The panels will be cut to length after importation and further worked to be used as drawer sides. |
| Reason: Edgebanding is not an operation provided for in heading 4412. |
| Ruling Date: Nov. 1, 2022 |
N328673: The tariff classification of medium density fiberboard panels from Ecuador
| HTS: 4411.14.9090, 3.9%, "Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 9 mm: Other: Other: Other: Other." |
| Items: Rectangular fiberboard panels used as shelving and shelving components, baseboards, and door and window casing.. The panels come in various sizes measuring 8.5 feet, 16 feet, or 17 feet in length, 3.5 inches to 15.25 inches in width and 17 millimeters in thickness. The panels are not dedicated for a specific use at time of importation. The panels are made from dry wood fiber agglomerated with resin and have a density of 590 kg per cubic meter (0.59g/cm3). The face and edges are coated with gesso. |
| Reason: Because the instant panels consist of fiberboard that is manufactured from dry wood fiber agglomerated with resin, they are considered to be MDF for classification purposes. |
| Ruling Date: Nov. 1, 2022 |
N328822: The Classification and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Suitcases from Mexico
| HTS: 4202.12.2120, 20% (free under USMCA), "Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of plastics, suitcases, structured, rigid on all sides." |
| USMCA Eligibility: Eligible |
| Item: Plastic rolling suitcases that are structured and rigid on all sides and available in three sizes. All the parts, materials, and components (the body, handle, lining, hardwear, thread, cover, etc.) are of Chinese origin. All the assembly steps will be completed in a factory in Mexico. |
| Reason: All the components undergo a change from another subheading to 4202.12 and none of the materials are previously classified in any of the headings excluded. |
| Ruling Date: Nov. 1, 2022 |
N328856: The tariff classification of assorted laboratory ware from China
| HTS: (1) 8479.90.9596, 9903.88.01, free + 25%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: [p]arts: [o]ther: [o]ther: [o]ther.” |
| (2), (3), (4), (5), (6) 3926.90.9910, 9903.88.01, 5.3% + 25%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [l]aboratory ware.” |
| Items: (1) Robotic tips that are pipetting tips designed for use with various brands of “robotic” or automated pipetting workstations which are programmed to automatically mount the tip, absorb a measured amount of liquid, and then dispose of the liquid. They are packaged 96 pieces per rack and 24 racks per case. (2) Polymerase chain reaction (PCR) strips, which range from single tubes, tubes of eight, to full plates of PCR tubes. A single PCR tube looks like a small, tear-drop shape with a cap. The PCR tubes are placed into racks, and then the PCR cycler puts the purified DNA samples into the tubes to start the PCR reaction cycle. The PCR tubes can then be put into PCR plates. (3) Deep well plates that are used to store samples and liquids. Deep well plates look like rectangular boxes with square wells all along the plate. They can be used in conjunction with tip combs, which do the purification process and extraction of the DNA sample. (4) Screw cap tubes, which are used to store specimens or centrifuge. The screw cap tubes look like small cylinder tubes with circular caps that screw onto the tubes. (5) EP tubes used to store DNA and protein samples. These microcentrifuge tubes are packed 500 pieces per bag, and ten bags per case. (6) Reagent bottles which are intended to store biological samples. They are manufactured from ultra-pure polypropylene plastic or high-density polyethylene plastic. The bottles are used for low temperature specimen storage and high-temperature sterilization. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2022 |
N328681: The tariff classification of “OLED Organometallic Compound” from Korea
| HTS: 2843.90.0000, 3.7%, "Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals: Other compounds; amalgams." |
| Item: A chemical compound of the precious metal iridium, in red, powder form. This product is stable at ambient temperature and spontaneously glows red when evaporated onto a glass substrate. The chemical formula is C53H63IrN2O2. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328707: The tariff classification and eligibility under the Pharmaceutical Appendix of Bitrex Anhydrous (CAS# 3734-33-6) and other Bitrex related solutions from the United Kingdom and China
| HTS: (1) 2924.29.7100, 9903.88.03, free + 25%, "Carboxyamide-function compounds; amide-function compounds of carbonic acid: cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other." |
| (2)(3)(4) 3824.99.2900, 9903.88.03, 6.5% + 25%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other." |
| Item: Bitrex also known as Denatonium Benzoate. It has a CAS Number of 3734-33-6 and is an aromatic, cyclic amide indicated for use as a denaturant bittering agent added to household products to minimize the risk of accidental ingestion and poisoning. It can also be imported in different strengths and purities: (1) Bitrex (2) Bitrex 25% solution in propylene glycol, or ethylene glycol (3) Bitrex 20% in glycerin (4) Bitrex 21.45% and 8.55% solution in ethanol. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328721: The tariff classification of “F6914 Play-Doh Create & Go Playset” from China
| HTS: 3407.00.2000, free, "Modeling pastes, including those put up for children’s amusement." |
| Item: A Play-Doh playset, available in “Cupcakes” and “Pets” themes. Each set consists of the following: four 1 oz. canisters of core modeling compound, three Play-Doh tools in each themed playsets including: one rolling pin, one extruder, and one cupcake molder in the “Cupcakes” themed set; and one rolling pin, one pet shape cutter, and one pet mold in the “Pets” themed set. Each set is packed into one plastic carry case that measures 6" W x 6" H x 6" D, which features five half mold shapes built into the top of the lid for Play-Doh play. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328755: The tariff classification of a pouf cover from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Not knitted or crocheted, of synthetic fibers.” |
| Item: A cube-shaped cover for a large cushion which is typically intended to be placed on the floor and used as a footrest. The 100% polyester, printed, woven cover measures 17 x 17 x 15 inches and features an opening at the bottom used to insert the pouf and a zippered closure. The cover will be imported in various all over prints identified by their SKUs. The pouf cover is sold separately from the pouf. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328806: The tariff classification of rubber dog toy from China
| HTS: 4016.99.2000, 4.3%, "Other articles of vulcanized rubber other than hard rubber: other: other: toys for pets." |
| Item: A dog toy constructed of natural rubber. It is described as a dispenser ball for dog treats. The ball has a hole to allow for treats to be placed inside and released as the dog plays. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |
N328807: The tariff classification of rubber dog toy from China
| HTS: 4016.99.2000, 4.3%, "Other articles of vulcanized rubber other than hard rubber: other: other: toys for pets." |
| Item: A spike ball dog toy constructed of natural rubber. It is also a dispenser ball for dog treats. The ball has a hole to allow for treats to be placed inside and released as the dog plays. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2022 |