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:
N336019: The tariff classification of combination toddler mattress/playmats from Turkey
| HTS: 9404.90.2090, 6%,“Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Item: Three combination toddler mattress/playmats. When folded and zipped shut, they are crib mattresses and, when unzipped and open, they are cushioned foam playmats. Each mattress is covered in a 100% polyester knit fabric with a water repellant finish. The foam filling is firmer on one side of the mattress and softer on the other, for personal preference. The playmat surface is a 50% cotton/50% polyester printed fabric. The combination mattress/playmats are made in Turkey. |
| Reason: The articles are mattresses when closed and playmat/cushions when open. Consumers will likely avail themselves of both functionalities and that neither functionality predominates. They are to be classified in the heading that occurs last in numerical order among those that equally merit consideration. |
| Ruling Date: Oct. 31, 2023 |
N302628: The country of origin marking of a paperboard cosmetic container with sleeve from China
| HTS: 4823.90.6700, 9903.88.03, free + 10%, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other." |
| Country of Origin: China |
| Country of Origin Marking: The words “Made in the USA” refer to the cosmetic and not to the container, and such printing will not be considered misleading or deceptive, provided that the Customs officers at the port of entry are satisfied that the cosmetic blush is made in the United States. |
| Item: A printed paperboard container that will be filled with a pan of cosmetic powder blush after importation into the United States. The container, constructed of coated paperboard, folds closed like a book, and includes a mirror on one interior side and a depression to hold the blush pan on the other. The container, when closed, slips into a four-sided paperboard sleeve that holds the container in the closed position. |
| Reason: The container is manufactured in China. For marking purposes, the paperboard containers are ordinary packaging and will lose their identity as separate articles of commerce when they are filled with the pans of cosmetic blush powder. |
| Ruling Date: March 18, 2019 |
N316780: The classification and country of origin of heat-sealable lidding stock
| HTS: 7607.11.6090, 5.3%, “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: rolled but not further worked: of a thickness not exceeding 0.15 mm: of a thickness exceeding 0.01 mm: other.” |
| Country of Origin: Luxembourg |
| Item: Heat-sealable, three-layer lidding stock that is made using an aluminum foil base upon which other materials are added. The inner side of the aluminum, the surface that will be in contact with food, is coated with a polymeric layer that provides sealability to a rigid container. The outer layer is coated with a thinner polymeric layer that protects the foil from corrosion and provides adherence for printed inks. |
| Reason: The aluminum foil is the material that imparts the essential character. As the country of origin of the single material that imparts the essential character is Luxembourg, the country of origin of the heat-sealable lidding stock is Luxembourg. |
| Ruling Date: Feb. 4, 2021 |
N333135: The tariff classification of a cotton yarn from Vietnam
| HTS: 5206.12.0000, 9.2%,“Cotton yarn (other than sewing thread), containing less than 85 percent by weight of cotton, not put up for retail sale: Single yarn, of uncombed fibers: Exceeding 14 nm but not exceeding 43 nm.” |
| Item: Yarn composed of 50% cotton and 50% polyester staple fibers. The yarn will be used in commercial settings to produce circular knit fabrics. |
| Reason: According to CBP laboratory analysis the metric count (Nm) of the yarn is 26.5. |
| Ruling Date: Nov. 22, 2023 |
N336183: The tariff classification and country of origin of a load floor trunk
| HTS: 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Country of Origin: China |
| Item: The product under consideration is an automotive Load Floor Trunk Automotive V & C 167 load floor HL, which consists of a substrate of a load floor with t-nuts from China, fabric from the Netherlands, adhesive, screws, brackets, and labels from the United States, and clips from Canada. All components are imported into Mexico, where it is assembled together into a complete load floor trunk. |
| Reason: The manufacturing operations described, in sum, do not substantially transform the individual components into a new and different article of commerce with a changed name, character, and use. |
| Ruling Date: Nov. 22, 2023 |
N336253: The tariff classification of Acetaminophen Injection in dosage form, from China
| HTS: 3004.90.9228, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Analgesics, antipyretics and nonhormonal anti-inflammatory agents: Other.” |
| Items: Acetaminophen Injection, imported in 1000 mg/100 ml (10 mg/ ml) vials, is an analgesic drug and an antipyretic agent. It is used alone or in combination with opioids for pain management. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2023 |
N334209: The tariff classification of Tempura Flour from Japan
| HTS: 1101.00.0090, 0.7¢/kg, “Wheat or meslin flour...Other.” |
| Item: Wheat flour (98 percent) and baking powder (2 percent). The product, which will be imported in 20-kilogram paper bags, will be for sale to the food service industry. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336074: The tariff classification of Frozen Potato Shrimp from Vietnam
| HTS: 1605.29.0500, 5%, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: …Prepared meals.” |
| Item: A Frozen Pre-Fried Potato Shrimp. The product consists of potato, shrimp (Penaeus Vannamei, 36 percent), fish paste, tapioca starch, spices, and garlic. All ingredients are mixed, formed, fried, cooled, frozen, vacuum packed, and then enclosed in cartons for shipment to the United States. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336075: The tariff classification of Frozen Seafood from Vietnam
| HTS: (1-3) 1605.29.0500, 5%, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: …Prepared meals.” (4) 1605.29.1010, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: … Frozen, imported in accordance with statistical note 1 to chapter 16.” (5) 1605.52.6000, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Scallops, including queen scallops: Other.” |
| Items: (1) Frozen Raw Shrimp Net Samosa consists of shrimp (Penaeus Vannamei, 34 percent), net rice paper, yam bean, cabbage, spices, and ginger. (2) Frozen Raw Shrimp and Vegetable Pastry Spring Roll consists of shrimp (Penaeus Vannamei, 46 percent), wheat flour, water, cabbage, carrot, onion, sesame oil, and salt. (3) Frozen Zucchini Roll consists of shrimp (Penaeus Vannamei, 35 percent), scallop (7 percent), zucchini, spring onion, tapioca starch, spices, coriander, and sesame oil. (4) Frozen Pre-Fried Cereal Shrimp consists of shrimp (Penaeus Vannamei, 50 percent), batter mix, cereals, and pre-dust. (5) Frozen Pre-Fry Skewered Tempura Scallop consists of scallop (60 percent), tempura, and pre-dust. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |
N336097: The tariff classification of Frozen Seafood from Vietnam
| HTS: (1) 1604.20.5010, 7.5%, “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Other: Pre-cooked and frozen.” (2) 1605.29.0500, 5%, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns: Other: Other: …Prepared meals.” (3, 4) 1605.21.1030, free, “Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Shrimps and prawns, not in airtight containers: Other: … Frozen, imported in accordance with Statistical Note 1 to chapter 16, Other.” |
| Items: (1) Frozen Surimi Crab Stick consists of surimi (35 percent), water, salt, egg white powder, wheat starch, sugar, soybean oil, shrimp flavor, paprika color, and orange color. The surimi, in turn, consists of surimi fish content (45 percent), water, egg white powder, wheat starch, tapioca starch, monosodium glutamate, phosphate, calcium carbonate, soybean oil, sugar, salt, crab flavor, carmine color, and paprika color. (2) Frozen Skewered Vegetable Shrimp consists of shrimp (Penaeus Vannamei, 25 percent), potato, carrot, zucchini, sake wine, basil, and spices. (3) Frozen Raw Marinated Shrimp Skewers (Sour & Sweet) consists of shrimp (Penaeus Vannamei, 85 percent), red bell pepper, spices, tomato paste, soy oil, and garlic. (4) Frozen Raw Marinated Shrimp Skewers (Sour & Spicy) consists of shrimp (Penaeus Vannamei, 85 percent), chili, spices, soy oil, and lemon. All ingredients are formed, steamed, cooled, frozen, then vacuum packed, and enclosed in cartons for shipment to the United States. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2023 |