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:
N329040: The tariff classification of Esterified Oil from Costa Rica
| HTS: 1516.20.9100, 8.8 ¢/kg, “Animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: Other.” |
| Item: Used soybean oil that has undergone an esterification process. You state that the instant product will be used for the production of biodiesel as an energy source for the production of soap and other cosmetic preparations, for agricultural purposes, and many other industrial and chemical purposes. The Esterified Soybean Oil will be imported in 21 cubic meter flexi tanks. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2022 |
N329146: The tariff classification of a vehicle reversing alarm from China
| HTS: 8512.30.0040, 9903.88.03, 2.5% + 25%, “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Sound signaling equipment: Other.” |
| Item: An 87-decibel white sound vehicle reversing alarm, which is designed to activate when a vehicle has been set to a reversing gear. The alarm auditorily warns pedestrians that a vehicle is reversing. The item is constructed from PCB and is mounted in a plastic housing with an internal speaker. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2022 |
N329177: The tariff classification of a watercolor pencil set and graphite pencils from China
| HTS: 9608.40.8000, 9903.88.15, free + 7.5%, “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; part (including caps and clips) of the foregoing articles, other than those of heading 9609: Propelling or sliding pencils (for example, mechanical pencils): Other." |
| Item: Pencil sets comprised of a plastic barrel containing a plastic tube that holds the watercolor pencil lead. Within the barrel is a small plastic collar that has been slightly cut open and functions as a prong, which will then allow the release of the lead. Surrounding this collar is a small metal spring. At the top end of the pencil is a cap that the user can pull off to allow for the lead refills to be inserted. The cap also serves as a push mechanism for the lead extraction with a spring action. To operate the pencil, the user pushes down on the cap which, in turn, pushes down on the tube, allowing the prongs to spread apart, thereby releasing the pencil lead. To retract the lead, the cap is depressed again, and the lead can be manually pushed back into the pencil with a finger or other item. |
| Reason: These types of propelling pencils are commonly known as clutch pencils because the lead is clutched by prongs. It is not a “twist” pencil, which usually contains a ball-screw mechanism that extends and retracts the lead when a portion of the pencil is twisted. Customs has long distinguished between pencils that have internal twist mechanisms for propelling the pencil lead and clutch pencils in which the pencil lead is held in place by prongs. Customs has consistently held that spring operated prongs which grasp the pencil lead are not considered mechanical devices for classification purposes, as the lead is advanced by a manual process. |
| Ruling Date: Nov. 29, 2022 |
N329305: The tariff classification, Origin, and United States-Mexico-Canada Agreement (USMCA) eligibility of a battery pack
| HTS: 8507.60.0020, 9903.88.15, 3.4% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” |
| Country of Origin: China |
| USMCA Eligibility: ineligibile |
| Item: A Stihl battery pack, model number AP 300 S, compatible with Stihl AP Series power tools. Each battery pack contains rechargeable lithium-ion battery cells encased in a rectangular housing and has a rated voltage of 36 volts, a 7.2 Ah capacity, and weighs 3.96 pounds. |
| Reason: As the battery cells, from either China or Singapore, are classified under subheading 8507.60.0020, HTSUS, they do not meet the tariff shift. |
| Ruling Date: Nov. 29, 2022 |
N329325: The tariff classification of a plastic wrap holder from China
| HTS: 4420.90.8000, 9903.88.03, 3.2% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other." |
| Item: A wooden holder designed to hold three rolls of wrap. It is made primarily of bamboo wood and features three slots running its width designed to insert and hold rolls of wrap. The leading edge of the wrap will protrude out the front of the slot. A zipper slider mounted under each slot is designed to aid in cutting off a piece. The wrap holder can stand on a counter or be mounted on a wall by means of two provided adhesive hooks. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2022 |
N329038: The tariff classification of wood slabs and dimensional lumber from Costa Rica
| HTS: (1) 4407.23.0100, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Teak." |
| (2) 4407.29.0296, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Other: Other." |
| (3), (5) 4407.99.0295, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Other: Other nonconiferous. |
| (4) 4407.29.0285, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Other: Jatoba (Hymenaea spp.), also known as Brazilian Cherry." |
| (6) 4421.99.9880, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Items: (1) Planed and sanded dimensional teak lumber boards. The boards measure approximately 1” in thickness by 10” in width by 8 feet in length. No coatings are applied to the live edge wood slabs or lumber. Planed and sanded live edge wood slabs of either (2) Anacardium excelsum, (3) Enterolobium cyclocarpum, (4) Hymenaea courbaril, (5) Samanea saman. The slabs measure approximately 2” to 3.5” in thickness, 20” to 60” in width, and 20” to 210” in length. (6) Rectangular, finished table tops made from Enterolobium cyclocarpum wood. The tabletops incorporate filled live edges. The table top slabs measure approximately 2” in thickness by 46” in width by 96” to 108” in length and are filled and finished with resins, epoxies, and pigments. They are not worked by any operation that dedicates them for use as a part of furniture, such as drilling or addition of hardware. |
| Reason: N/A |
| Ruling Date: Nov. 28, 2022 |
N329104: A country of origin determination of various paper products
| HTS: (1) 4818.10.0000, free, “Toilet paper.” |
| (2) 4818.30.0000, free, “Tablecloths and table napkins” |
| (3) 4818.20.0020, free, “Handkerchiefs, cleansing or facial tissues and towels, Towels” |
| (4) 4818.20.0040, free, “Handkerchiefs, cleansing or facial tissues and towels, Other.” |
| Country of Origin: Indonesia |
| Items: Parent rolls of paper made in Indonesia and sent to China, where they will be further manufactured into (1) Toilet tissue, (2) paper napkins, (3) paper towels, and (4) facial tissues. |
| Reason: The parent rolls of paper from Indonesia are not substantially transformed when embossed, cut to size, and folded to form the finished paper products in China. |
| Ruling Date: Nov. 28, 2022 |
N329133: The tariff classification of girls’ upper body garments from Turkey
| HTS: 6106.10.0030, 19.7%, “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” |
| Items: Girls' upper body garnets constructed of 100% cotton knit fabric. The items will be imported in girls' sizes 7-14. |
| Reason: The garments are loose-fitting blouses of heading 6106. |
| Ruling Date: Nov. 28, 2022 |
N329302: The tariff classification of three wreaths from China
| HTS: (1), (2) 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| (3) 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.” |
| Items: Three wreaths. (1) is predominantly covered with decorated, brightly colored foam eggs of varying sizes and artificial flowers. The egg wreath decoration will be marketed and sold to help decorate the home during the Easter holiday. (2) is completely covered with decorated, brightly colored foam eggs of varying sizes. The egg wreath decoration will also be marketed and sold to help decorate the home during the Easter holiday. (3) is decorated with plastic foliage, foam berries, and a small sign made of medium density fiberboard and printed with “Home Sweet Home” is mounted near the middle. |
| Reason: N/A |
| Ruling Date: Nov. 28, 2022 |
N329403: The tariff classification of a party decoration kit from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: A 12-piece kit consisting of four flimsy looking wall-mounted circular paper fans, two of which are printed with the number, “60” and two are printed with “Happy Birthday,” and eight fragile looking, hanging swirl decorations to mount on a ceiling. The fragile decorations are made of lightweight cardstock and foil and are imported and sold packed together in a polybag with a header card. The kit is only meant for a one-time use as party decorations for a 60th birthday party. The fragile decorations could not be folded and stored for reuse. |
| Reason: N/A |
| Ruling Date: Nov. 28, 2022 |