Recent CBP NY Rulings

February 13, 2024 by Noah Garfinkel|Customs Rulings

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

N337640: The tariff classification of Pancake and Waffle Syrup from Canada

HTS: 1702.20.4070, free, “Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel: Maple sugar and maple syrup: other: other: other.”

Item: A pancake and waffle syrup with 25% maple syrup, 75% cane syrup and a 66-68 Brix value. It is used with ice cream, pancakes and waffles, or in a smoothie, yogurt, iced tea, fresh fruits or fruit salads. It will be packaged and labeled for retail in bottles or jugs in sizes of 6 oz. (189 ml), 8 oz. (236 ml), 8.5 oz. (250 ml), 12 oz. (355 ml), 16 oz. (500 ml), 32 oz. (946 ml), and 128 oz. (3.79 L) upon importation to the U.S.

Reason: The subheading 1702.20.4090 no longer exists, so the product will be classified elsewhere.

Ruling Date: Jan. 30, 2024

N337453: The tariff classification of electrical actuators from China

HTS: (1), (2), (3) 8501.31.4000, 9903.88.02, 4% + 25%, "Electric motors…: Other DC motors…: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W."

Item: (1) The Electrical Kit Single Seat Wide is a system for reclining furniture having electric motor actuators (actuators), two-button control assemblies (control assemblies) and power supplies. All the components are segregated and packaged by type but in equal quantities, such as the actuators are packaged together, the control assemblies are packaged together, etc. The actuators consist of a 29 VDC motor with an attached actuating arm and are said to have a maximum 90-watt power output. Each control assembly consists of a printed circuit board assembly (PCBA) having two push buttons and a USB charging port. (2) The Electrical Kit Dual Seat Standard is a system for reclining furniture having electric actuators, control assemblies, power supplies, and Y-cable assemblies. All the components are segregated and packaged by type with the exception that in this configuration, one power supply and Y-cable assembly will attach to two motors and control assemblies. The actuators consist of a 29 VDC motor with an attached actuating arm and are said to have a maximum power output of 90 watts. (3) The Electrical Kit Single Seat Standard, PN 11.038733.0003, which is described as a system for reclining furniture having electric actuators, control assemblies, power supplies and Y-cable assemblies. All the components are segregated and packaged by type. The actuators consist of a 29 VDC motor with an attached actuating arm and are said to have a maximum power output of 90 watts. Each control assembly consists of a PCBA having two push buttons and a USB charging port.

Reason: When the actuator systems are imported as described above, they are to be classified together in accordance with the function of the system, namely the electric actuator.

Ruling Date: Jan. 30, 2024

N337446: The tariff classification of sonic irrigators from the United Kingdom

HTS: (1), (2), (3), (4), (5) 8479.89.9585, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other: Other: Ultrasonic cleaning devices.”

Item: (1) The InnoWave Pro is a three-basket unit that can process up to 20 lumened surgical instruments per basket, or a total of 60 instruments (lumened instruments are those with interior cavities). (2) The InnoWave PCF can process up to 20 lumened surgical instruments. The maximum load weight is 44 lbs. (3) The InnoWave Unity 15 and 20 can process up to 16 lumened surgical instruments. The maximum load weight is approximately 25 lbs. of lumened surgical instruments per cycle for the Unity 15, and approximately 35 lbs. for the Unity 20. (4) The InnoWave Ultra can process up to 12 lumened surgical instruments. The maximum load weight for both the Ultra and the Ultra+ is 11.0 lbs. (5) The InnoWave Eco 5.2 Gallon has a maximum load weight for the Eco 5.2 Gallon variant is 8.8 lbs., and 6.6 lbs. for the Eco 2.6 Gallon variant.

Reason: Each machine has unique features but generally function in the same manner. The instruments are placed into a removable basket, which is placed into a tank within the sonic irrigators. The user then closes the lid and presses the touch screen to start the cleaning cycles, which vary by model.

Ruling Date: Jan. 30, 2024

N337421: The tariff classification of a card holder from China

HTS: 4202.32.1000, 9903.88.03, 12.1¢/kg + 4.6% + 25%, "articles of a kind normally carried in the pocket or the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics."

Item: The “Card HL(MSF) Valentinus MagFit Black” is a cardholder constructed with an outer surface of polyurethane (PU) plastic sheeting that's reinforced with a textile backing. It's designed to provide organization, portability, storage and protection for credit cards, identification and similar articles. The article features one slot that holds up to three cards. The back of the cardholder has a magnet that allows it to attach to the back of a cellular phone or case.

Reason: N/A

Ruling Date: Jan. 30, 2024

N337394: The tariff classification of a child’s backpack from China

HTS: 4202.92.3120, 9903.88.03, 17.6% + 25%, "travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks."

Item: A child’s backpack constructed with an outer surface of 100% polyester. The backpack is designed to provide storage, protection, organization and portability for the child’s personal effects during travel. The article is plush and made up to emulate a dinosaur. It features a stuffed head that has a small compartment on the back of the head with hook-and-loop fasteners. The back of the pack has two straps that allow the user to wear it over the shoulders on the back.

Reason: The use of a zipper closure instead of a hook-and-loop fastener would not change the classification. This ruling will apply to the sample with a zipper or with a hook-and-loop fastener if all other aspects of the article are identical.

Ruling Date: Jan. 30, 2024

N337798: The tariff classification of DIY witch hats from China

HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.”

Items: A Halloween DIY Witch Hat which consists of pre-cut cardboard cutouts that can make 6 conical witch hats, each measuring 12" x 12". The item includes instructions, double-sided adhesive tape, and a fishing line that can be used to hang the hats for use as a Halloween decoration. The witch hats can also be worn by children or women. The witch hats are flat packed for retail sale in a single clear bag with an inserted header card showing an image of the hat surrounded by ghosts. The item is marketed and sold exclusively for Halloween.

Reason: N/A

Ruling Date: Jan. 31, 2024

N337716: The tariff classification of disposable plastic lids from Taiwan

HTS: 3923.50.0000, 5.3%, "stoppers, lids, caps and other closures, of plastics."

Item: A 24-ounce disposable plastic lid composed of clear oriented polystyrene. The lid will be used to cover a disposable food container of the type used in restaurants, cafeterias and food trucks. The lid will be imported separately in bulk quantities.

Reason: N/A

Ruling Date: Jan. 31, 2024

N337638: The tariff classification of Pancake and Waffle Syrup from Canada

Item: A pancake and waffle syrup consumable upon opening the container, with 55% maple syrup, 45% cane syrup and a 66-68 Brix value. The merchandise is described as being used with ice cream, pancakes and waffles, or in a smoothie, yogurt, iced tea, fresh fruits or fruit salads.

Reason: The subheading 1702.20.4090 no longer exists, so the product will be classified elsewhere.

Ruling Date: Jan. 31, 2024

N337626: The tariff classification and applicability of trade remedies of a photovoltaic (PV) generator from India

HTS: 8501.72.1000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W.”

Section 201: Additional duties will apply.

Item: The 200W 12 Volt Crystalline Solar Panel (generator), which is an off-grid battery charger that is constructed of a weatherproof high-efficiency polycrystalline PV panel having a tempered glass surface on the cell side, a back sheet of TPT material, a junction box and an aluminum frame. The junction box is equipped with two blocking diodes and the terminals/wires that allow for electrical connection. The PV surface area is 1,495 mm by 670 mm for a total PV surface area of 10,017 square cm and the generator doesn't incorporate static converting apparatus or a battery. The generator has a maximum output of 200 watts and is intended to be attached directly to a charge controller for the purpose of charging 12 V batteries.

Reason: Because India is not designated as a World Trade Organization developing country, the additional duties for CSPV cells will apply to importations of the 200W 12 Volt Crystalline Solar Panel upon importation into the U.S. unless specifically excluded by a provision of Note 18(c) to Chapter 99.

Ruling Date: Jan. 31, 2024

N337625: The tariff classification and applicability of trade remedies of a photovoltaic (PV) generator from India

HTS: 8501.72.1000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W.”

Section 201: Additional duties will apply

Item: The 175W 12 Volt Crystalline Solar Panel (generator) is an off-grid battery charger that is constructed of a weatherproof high-efficiency polycrystalline PV panel having a tempered glass surface on the cell side, a back sheet of TPT material, a junction box and an aluminum frame. The junction box is equipped with two blocking diodes and the terminals/wires that allow for electrical connection. The PV surface area is 1,483 mm by 670 mm for a total PV surface area of 9,936 square cm and the generator does not incorporate static converting apparatus or a battery.

Reason: Because India isn't designated as a World Trade Organization developing country, the additional duties for CSPV cells will apply to importations of the 175W 12 Volt Crystalline Solar Panel upon importation into the U.S. unless specifically excluded by a provision of Note 18(c) to Chapter 99, HTSUS.

Ruling Date: Jan. 31, 2024