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:
N330089: The tariff classification of women’s blouses from Vietnam
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Item: A women’s blouse composed of 57% cotton 38% modal, and 5% spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter in both directions. The loose-fitting tank style garment is sleeveless, extends from the shoulders to below the waist, features a scoop neckline, a low rear neckline that falls below the nape of the neck, self-fabric capping at the neckline and armholes, and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: Jan. 12, 2023 |
N327204: The tariff classification of bicycle helmets from China
| HTS: 6506.10.3045, 9903.88.15, free + 7.5%, "Other headgear, whether or not lined or trimmed: Safety headgear: Of reinforced or laminated plastics, Other: Athletic, recreational and sporting headgear." |
| Items: Bicycle helmets composed of an outer shell of polycarbonate with a polystyrene liner. The samples features adjustable chin straps and interchangeable pads. The samples are laminated and not reinforced. |
| Reason: N/A |
| Ruling Date: Jan. 11, 2023 |
N329849: The tariff classification of women’s knit T-shirts and caps from Canada and eligibility under subheading 9802.00.50, HTSUS
| HTS: (1) 6505.00.6090, 9802.00.50, free, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other. |
| (2) 6109.10.0070, 9802.00.50, free, “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other |
| Items: (1) A baseball style cap is composed of six panels of knit and woven fabric. The two front panels are constructed of 65% cotton and 35% polyester woven fabric. The remaining panels are constructed of polyester mesh of knit fabric. The cap features two eyelets on the front panels, a fabric covered button on the top of the crown, a peak and an adjustable closure on the back. (2) T-shirt is constructed from 65% cotton, 35% polyester jersey knit fabric. The garment features a round rib knit neckline, a screen print logo at the left chest, long sleeves with rib knit cuffs, a large screen print design on the back panel, and a straight, hemmed bottom. |
| Reason: The operations performed in Canada do not result in the loss of the good’s identity nor create a new article with a different commercial use. Therefore, the operations performed in Mexico constitute acceptable repairs and alterations within the meaning of subheading 9802.00.50. |
| Ruling Date: Jan. 11, 2023 |
N329847: The country of origin of battery modules and battery packs and the applicability of certain trade remedies under Section 301
| Country of Origin: China, Japan, or Korea, dependent upon where the battery cells are manufactured |
| Item: A lithium-ion battery module and a battery pack used in various battery electric systems. The main components of the battery module include lithium-ion battery cells, a top and bottom housing, a cell holder and current collector, a module cold plate, and a battery management board. The battery modules are subsequently combined to form battery packs. Each battery pack is composed of a top cover, low voltage wiring, battery modules, high voltage bus bars, and mounting brackets. |
| Reason: CBP has previously held that the assembly of battery cells into battery packs does not result in a substantial transformation of the battery cells because the essential character of the cells does not change simply by being placed together in a plastic case. |
| Ruling Date: Jan. 10, 2023 |
N329961: The tariff classification of pet related goods from China
| HTS: (1) 4601.29.6000, 9903.88.03, 4.8% + 25%, "Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Mats, matting and screens of vegetable materials: Other: Woven or partly assembled: Other." |
| (2)(3)(4) 4602.19.8000, 9903.88.03, 2.3% + 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: Other. |
| (5) 6307.90.7500, 4.3%, “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” |
| Items: (1) A simple mat constructed of woven bulrush grass and designed for placement in the bottom of rabbit cages. (2) A woven grass ball constructed of bulrush grass designed to be used as a toy for rabbits or other small animals. (3) A pet bed constructed of woven bulrush grass with a high with a curved cutout at the front. It is designed for use by rabbits and other small animals. (4) The “Hide-A-Way Hut” for rabbits or other small animals to use as a bed or for privacy. It is constructed of woven bulrush grass with a mat forming the floor, open sides, and an arched roof. (5) The “Shark Hide-N-Play,” is a tunnel intended to be used by a ferret as a comfortable place to hide, chase, and play. The shark-shaped tunnel is composed of a 100% polyester woven, dyed gray, fleece fabric, and is stuffed with polyurethane foam. The shark-shaped tunnel also features round white pupils inside a crescent black eye with six crescent black gill appliques, and white teeth. The item is hand washable. |
| Reason: N/A |
| Ruling Date: Jan. 10, 2023 |
N329962: The tariff classification of a perception system from Canada
| HTS: 8543.70.9860, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: The Hexagon Perception Development System, which is a kit involving multiple individual components used in autonomous vehicle operation and development in agricultural vehicles. The system consists of a stereo camera module, multiple mono cameras, and an electronic control unit. Per the information provided, these items are packaged and intended to be used together. The stereo and mono cameras are mounted on the outside of an agricultural machine while the ECU is incorporated within the vehicle. The cameras record the surrounding area and send the information to the ECU. The ECU uses deep-learning artificial intelligence algorithms to map out where the obstructions are located and instructs the vehicle to navigate the area. This information is viewable on a separate computer device, which is not a part of the subject system. |
| Reason: Neither the cameras nor the ECU impart an essential character and are both considered equally important in the system’s function. The ECU is classified under heading 8543, HTSUS, which occurs numerically last in the tariff. |
| Ruling Date: Jan. 10, 2023 |
N330020: The tariff classification of a trailer transition plate from China
| HTS: 8716.90.5060, 9903.88.03, 3.1% + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Other.” |
| Item: A Trailer Transition Plate consisting of three metal plates of 2.5 mm thick steel. Each plate is covered in grip tape on one side. Two plates weigh approximately 14 lbs., and the third weighs about 16 lbs. The package includes nuts, washers, and bolts. All three plates are bolted together to create a long plate that is installed on the end of the trailer gate, which creates a ramp from the trailer's gate to the ground when the gate is open to easily roll objects or vehicles into the trailer. |
| Reason: N/A |
| Ruling Date: Jan. 10, 2023 |
N329823: The tariff classification of sweet potato hash browns from the Netherlands
| HTS: 2106.90.9995, 6.4%, "Food preparations not elsewhere specified or included … other … other … other … frozen." |
| Item: Sweet potato hash browns containing approximately 33% sweet potato, 32% potato, 8% frying oil, 7% carrot, 6% onion, 5% potato flakes, 5% dried potato, 4% rice flour and trace amounts of salt, vegetable oil, citrus fibre, spices, concentrate and onion powder. |
| Reason: N/A |
| Ruling Date: Jan. 9, 2023 |
N329855: The tariff classification of peanut chunk from Indonesia
| HTS: (If entered under quota) 2008.11.0500, free, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: other, including mixtures: peanuts (ground-nuts): peanut butter and paste: described in additional U.S. note 5 to chapter 20 and entered pursuant to its provisions." |
| (If entered over quota) 2008.11.1500, 131.8%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: peanuts (ground-nuts): peanut butter and paste: other." |
| Item: “Peanut Chunk” containing approximately 26% peanut paste, 25% palm olein oil, 25% sugar, 10% vegetable hydrogenated oil, 8% corn starch, 5% peanuts, and trace amounts of refined salt, lecithin, synthetic peanut flavor, and whole milk powder. “Peanut Chunk” appears to be a yellowish brown paste that is used as a filling in bread to manufacture peanut cream bread. |
| Reason: N/A |
| Ruling Date: Jan. 9, 2023 |
N329870: The tariff classification of an infant formula from the Netherlands
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
| Item: An extensively hydrolyzed hypoallergenic infant formula that provides first-line relief from the symptoms associated with mild to moderate cows’ milk protein allergy and/or multiple food protein allergies. The product is nutritionally complete and contains lactose to support growth and development. |
| Reason: N/A |
| Ruling Date: Jan. 9, 2023 |