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:
N340633: The tariff classification of Dried Matcha Latte Mixes from Japan
| HTS: 2101.20.4800, 30.5¢/kg + 8.5%: “Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other.” Subject to quota for articles containing sugar under subheadings 9914.17.17 to 9904.17.48. |
| Item: Dried Matcha Latte Mixes imported in pouches of 2.5, 3.5, and 5.3 ounces and consumable after combining with warm water and milk to make a flavored matcha latte that is consumable warm or chilled. The first item under consideration is called Jade Leaf Vanilla Matcha Latte Mix. The proportion of ingredients is 88% by weight organic cane sugar, 9% organic matcha powder, and 3% organic natural vanilla flavor. The second item under consideration is called Jade Leaf Strawberry Matcha Latte Mix. The proportion of ingredients is 86.9% percent by weight organic cane sugar, 8.2% percent organic matcha powder, 3.8% percent organic mixed berry flavor, 0.6% percent organic natural strawberry flavor, and 0.5% percent organic red beet flavor. |
| Reason: N/A |
| Ruling Date: July 9, 2024 |
N340597: The tariff classification and Trade Agreement eligibility of footwear from Dubai
| HTS: (1) 6403.99.6040, 8.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths, and boys: other: Tennis shoes, basketball shoes, gym shoes, training shoes and the like." (2) 6403.91.9031, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued at over $2.50 /pair: other: tennis shoes, basketball shoes, and the like, for women: other." (3) 6403.99.9031, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued at over $2.50 /pair: other: tennis shoes, basketball shoes, and the like, for women: other." |
| Item: (1) Style # IG1636 “Adidas Gazelle Indoor Glow Orange Shadow Violet” is closed toe/closed heel, man’s, lace-up sneaker. The shoe does not cover the ankle. The external surface area of upper is predominantly suede leather material. The external surface area of the outer sole in contact with the ground is rubber/plastics. The shoe possesses a foxing band, laces, and cushioned collar. (2) Style # IE0419 “Adidas Gazelle Bold WMNS Purple” is a closed toe/closed heel, below the ankle, woman’s, lace-up sneaker. The external surface area of upper is predominantly suede leather material. The external surface area of the outer sole in contact with the ground is rubber/plastics. The shoe has a foxing band. (3) Style # ID0493 “Adidas Samba Og” is a closed toe/closed heel, woman’s, lace-up sneaker. The shoe does not cover the ankle. The external surface area of upper is predominantly leather material. The external surface area of the outer sole in contact with the ground is rubber/plastics. The footwear has a foxing band. |
| Reason: N/A |
| Ruling Date: July 9, 2024 |
N341164: The tariff classification of a wooden décor item from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments (of wood): Other." |
| Item: A tabletop decoration consisting of a wooden (MDF) star, measuring approximately 6” high and 1.2” deep, that stands vertically on its own. The inside of the star is hollow, with pieces of clear plastic enclosing the front and back to create a compartment inside. Small iron jingle bells are visible inside and fill the bottommost portion of the star. On the front of the plastic is printed “Let it Snow.” |
| Reason: The MDF predominates by weight, value, and visual impact, and so imparts the essential character of this composite good. |
| Ruling Date: July 10, 2024 |
N340938: The tariff classification of dog dummies from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other." |
| Item: A training device to teach dogs how to retrieve. The training device can be used on land and water. The cylindrical-shaped item is made of either white or orange polyvinyl chloride (PVC) molded plastic material. The article is approximately 11 inches long and has a diameter of 2 inches. The dog dummy has an attached white rope on top. The white rope is knotted on each end, allowing the user to throw the item. The article has raised plastic molded dots on the external surface area. The bumpy surface provides easy grabbing and grip securely in a dog’s mouth. Each dog dummy weighs approximately 6.5 ounces. |
| Reason: This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The molded plastic provides the most significant amount for the item to be retrieved and held in the dog’s mouth. The white rope performs a subordinate role. Therefore, the molded plastic material provides the essential character. |
| Ruling Date: July 10, 2024 |
N340860: The tariff classification of a battery-powered pallet truck from China
| HTS: 8427.10.8095, 9903.88.01, free + 25%, “Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Self-propelled trucks powered by an electric motor: Other: Other: Other.” |
| Item: The Weliftrich electric pallet truck, which is a walk-behind, battery-operated, self-propelled truck used to lift palletized cargo. Located at one end of the unit is a single wheel and a pivoting handle for steering and controlling the truck. On the opposite end of the unit are a pair of tines (supported by castors) that are used to raise or lower a load. The overall dimensions of the truck are 1604 millimeters in length, 685 millimeters in width, and 1262 millimeters in height. Each truck has a lifting capacity of 1.5 tons, a lifting height of 200 millimeters, and a top travel speed of 4.5 kilometers per hour. |
| Reason: N/A |
| Ruling Date: July 10, 2024 |
N340855: The tariff classification of disposable plastic containers from India
| HTS: 3923.90.0080, 3%, "Articles for the packing and conveyance or packing of goods, of plastics: other: other." |
| Item: Round disposable plastic soup containers with lids. They are used to carry take-out food from supermarkets, delis or restaurants and are intended for one time use. The containers and lids are imported together. |
| Reason: These items, which are flimsy in construction, are not designed for repetitive use and clearly not of a kind used in the home. |
| Ruling Date: July 10, 2024 |
N340820: The tariff classification of Lacosamide Oral Solution in dosage form, from India
| HTS: 3004.90.9236, 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: Anticonvulsants, hypnotics and sedatives.” |
| Item: Lacosamide Oral Solution is an antiepileptic drug in a class of medications called anticonvulsants. It is indicated for the treatment of partial-onset seizures and as adjunctive therapy in the treatment of primary generalized tonic-clonic seizures. |
| Reason: N/A |
| Ruling Date: July 10, 2024 |
N338772: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shirts from Guatemala
| HTS: (1) 6205.20.2051, 19.7%, "Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s." (2) 6205.20.2067, 19.7%, "Men’s or boys’ shirts: Of cotton: Other: Other: Other: Other: Men’s: Other." |
| DR-CAFTA Eligibility: Ineligible |
| Item: Two styles of men's shirts, both cut and sewn in Guatemala from fabric of Indian origin. The finished garments will be exported directly from Guatemala to the United States. (1) Style 789023555314 is a men’s shirt stated to be constructed from 100% cotton chambray woven fabric. The garment features a self-fabric button-down collar; a left-over-right, full front opening with seven button closures; long, vented sleeves with one button on each cuff and one button on each vent; a patch pocket on the left chest; a back yoke; and a curved, hemmed bottom. (2) Style 710804257 is a men’s shirt stated to be constructed from 100% cotton woven fabric. The garment features a self-fabric button-down collar; a left-over-right, full front opening with six button closures; long, vented sleeves with one button on each cuff and one button on each vent; a back yoke; a patch pocket on the left chest; and a curved, hemmed bottom. |
| Reason: Since the fabric of the shirts is produced in India, the shirts are not wholly produced within the DR-CAFTA territory or produced entirely within the DR-CAFTA territory exclusively from originating materials. Moreover, neither shirt meets the specific rule of origin, set out in General Note 29(n)/62, that applies to its tariff classification. Both styles were tested by a CBP laboratory, and it was determined that neither fabric meets the exact description and specifications set out in DR-CAFTA short supply number 24. |
| Ruling Date: July 10, 2024 |
N341130: The tariff classification, marking, and country of origin of calendars from China
| HTS: 4910.00.2000, 9903.88.15, free + 7.5%, “Calendars of any kind, printed, including calendar blocks: Printed on paper or paperboard in whole or in part by a lithographic process: Not over 0.51 mm in thickness.” |
| Item: The “Perpetual Postcard Calendar,” to be sold in museum gift stores. The calendar consists of 24 printed postcard-sized cards and a frame in which to display them. It can be wall-mounted or free standing. The cards, measuring 148 mm x 105 mm, are printed on one side with either a month or a number. On the opposite side is a printed reproduction of an artwork. The frame, measuring 372 mm x 432 mm, is made of molded plant fiber pulp and has seven pockets that are sized to hold the cards. The user inserts the appropriate month and number cards to display that day’s date. The remaining slots can display the artwork cards per the user’s choosing. The “postcards” are not designed to be used as actual mailed postcards. The printing is offset lithography. There are several versions of the calendar, each associated with a different museum, which have different postcard designs to correspond with the artworks from that particular museum. |
| Reason: N/A |
| Ruling Date: July 11, 2024 |
N340984: The tariff classification of Stand-up All-Terrain Vehicle from China
| HTS: 8703.80.2000, 9903.88.01, 2.5%, + 25%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New.” |
| Item: The “Mia Four,” a four (4) wheeled stand-up electric vehicle equipped with a handle for stability and ease of steering. |
| Reason: With a 25mph top speed, a maximum range of 50-miles, and a maximum recommended load of 300 lbs it is more aptly defined as a stand-up All-Terrain Vehicle (ATV), rather than a scooter. |
| Ruling Date: July 11, 2024 |