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:
N337357: The tariff classification of an EVA foam kayak component from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: “EVA Foam,” an anti-slip pad made from ethylene vinyl acetate (EVA) plastic foam that will be added to the floor of a kayak after importation. The pad will go underneath the user’s feet while sitting in the kayak. This black pad is cut to shape with surface pattern engraving and measures 24.44 inches by 17.6 inches by 0.125 inches. |
| Reason: N/A |
| Ruling Date: Jan. 19, 2024 |
N337343: The tariff classification of a tabletop vanity role play kit and a hair styling tote role play kit from China
| HTS: (1), (2) 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: The Disney Princess Style Evening Out Hair & Makeup Mirror comprises 11 different items including a play curling iron, 2 hair clips, a toy plastic ring, a pair of plastic earrings, a hairbrush, a hair comb, a makeup palette containing 6 colors of play makeup, 2 makeup applicators, and 2 storage cups which attach to a tabletop light-up mirror that requires 3 AAA batteries. All the components can be stored neatly in the tabletop vanity and are used together for role-play activity as a glamorous lady preparing for an evening out. The “Disney Princess Style Evening Out Hair & Makeup Mirror” role play set is principally designed for the amusement of children 3 years of age and older. (2) The Disney Princess Style Trendy Hair Tools & Tote has a travel tote carrying case, a battery-operated, sound-producing, imitation blow dryer with a diffuser attachment and concentrator nozzle, an imitation flat iron, 2 hair pins, a hairbrush, and a mock hair gel packet. All the components, stored conveniently in a tote carrying case, contribute to the imitative role-play activity of pretending to be a “professional hair stylist.” The “Disney Princess Style Trendy Hair Tools & Tote” role play set is principally designed for the amusement of children 3 years of age and older. |
| Reason: N/A |
| Ruling Date: Jan. 19, 2024 |
N337285: The tariff classification of seasoned bamboo shoots from China
| HTS: (In airtight containers) 2005.91.6000, 9903.88.03, "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Other vegetables and mixtures of vegetables: Bamboo Shoots: In airtight containers.." (Not in airtight containers) 2005.91.9700, 9903.88.03, free, "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Other vegetables and mixtures of vegetables: Bamboo Shoots: Other." |
| Item: Seasoned bamboo shoots imported in an ambient state, packaged in 1 kg bags, and sold mainly in bulk to the food service industry. The product is said to contain 80% bamboo shoots, 9% water, 4% sugar, 3% soy sauce, 2% salt, 2% hydrolyzed soy protein, and small amounts of other additives. The bamboo shoots are cooked in a revolving boiler, steamed in a heated tank to absorb water, and then they are washed, dried and vacuum packed with seasoning. |
| Reason: N/A |
| Ruling Date: Jan. 19, 2024 |
N337247: The tariff classification of Shrimp Shell Powder from Norway
| HTS: 0309.10.9000, 6%, “Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: Other.” |
| Item: Shrimp Shell Powder. The product is composed of the heads of wild-caught shrimp (Pandalus borealis) harvested from the North Atlantic Ocean (Food and Agriculture Organization Major Fishing Area 27). Furthermore, you state that the manufacturing process consist of cooking, drying, milling, micro milling, and sieving the ground shrimp heads. The product is intended for use as flavor in various products such as soups, sauces, bullions, etc. The finished product will be packed in food grade paper bags with a net weight of 20 kilograms. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2024 |
N337246: The tariff classification of Codfish Powder from Norway
| HTS: 0309.10.0500, free, “Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: Of fish: In bulk or in immediate containers weighing with their contents over 6.8 kg each.” |
| Item: Codfish Powder. The product is composed of 100 percent cod fish (Gadus morhua) harvest from the North Atlantic Ocean (Food and Agriculture Organization Major Fish Area 27). The manufacturing process consists of cooking, drying, milling, micro milling, and sieving the ground cod fish. The product is intended for use as flavor in various products such as soups, sauces, bullions, etc. The finished product will be packed in food grade paper bags with a net weight of 25 kilograms. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2024 |
N337245: The tariff classification of Lobster Powder from Norway
| HTS: 0309.10.9000, 6%, “Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: Other.” |
| Items: Lobster Powder. The product is composed of wild-caught lobster (Homarus americanus) harvested from the North Atlantic Ocean (Food and Agriculture Organization Major Fishing Area 21). The manufacturing process consist of cooking, drying, milling, micro milling, and sieving the ground lobster. The product is intended for use as flavor in various products such as soups, sauces, bullions, etc. The finished product will be packed in food grade paper bags with a net weight of 20 kilograms. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2024 |
N337244: The tariff classification of Shrimp Powder from Norway
| HTS: 0309.10.9000, 6%, "Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: Other." |
| Item: Shrimp Powder. The product is composed of wild-caught shrimp (Pandalus borealis) harvested from the North Atlantic Ocean (Food and Agriculture Organization Major Fishing Areas 21 and 27). The manufacturing process consist of cooking, drying, milling, micro milling, and sieving the ground shrimp. The product is intended for use as flavor in various products such as soups, sauces, bullions, etc. The finished product will be packed in food grade paper bags with a net weight of 20 kilograms. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2024 |
N337243: The tariff classification of Whitefish Powder from Norway
| HTS: 0309.10.0500, free, “Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: Of fish: In bulk or in immediate containers weighing with their contents over 6.8 kg each.” |
| Item: Whitefish Powder. The product is composed of 100% wild-caught white fish species specifically, Gadus morhua, Pollachius virens and Melanogrammus aeglefinus harvested from the North Atlantic Ocean. The manufacturing process consist of cooking, drying, milling, micro milling, and sieving the ground fresh whitefish species. The product is intended for use as flavor in various products such as soups, sauces, bullions, etc. The finished product will be packed in food grade paper bags with a net weight of 25 kilograms. |
| Reason: N/A |
| Ruling Date: Jan. 20, 2024 |
N337686: The tariff classification of LED lamp boards from China. Correction to Ruling Number N337034
| HTS: 8539.52.0091, 2%, “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; … Light-emitting diode (LED) lamps: Other.” |
| Item: LED lamp boards. The lamp boards are components of the hydroponic plant growing systems to be mounted within the freight containers providing the required illumination through the LED lamps. The boards each consist of 210 LED diodes affixed to a sheet metal. They feature a two-prong female shorting cap that will plug into the two-male pin receptacle to complete the circuit allowing lights to turn on and off. The light boards are designed to be installed onto the lighting fixtures and connected to the LED drivers/power supplies. The LED board frame and driver channel will be assembled onto a (two-sided) mobile LED frame, which hangs from the ceiling tracks and moves side to side forming the "fixture" in the freight container. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2024 |
N337363: The tariff classification of a kayak handle from China
| HTS: 3926.90.2500, 9903.88.15, 6.5% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [h]andles and knobs, not elsewhere specified or included, of plastics.” |
| Item: A toggle pull handle for a kayak and consists of a black polypropylene rope and a yellow injection molded polypropylene plastic handle. |
| Reason: The plastic handle significantly predominates over the rope component, and imparts the essential character to this article. |
| Ruling Date: Jan. 22, 2024 |