Rulings, remedies and court proceedings for customs and trade professionals

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:

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N330003: The tariff classification of a fatty acid methyl ester (FAME) (CAS # 67784-80-9) from India

HTS: 3824.99.4140, 4.6%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Mixtures of fatty acid esters."'
Item: A fatty acid methyl ester. It is a byproduct of the manufacturing of natural vitamin E. The product will be used in agricultural adjuvants as a modified vegetable in a modified vegetable oil concentrate. It replaces petroleum-based industrial solvents.
Reason: N/A
Ruling Date: Jan. 13, 2023

N330013: The tariff classification of a prismatic battery cell from China

HTS: 8507.60.0020, 9903.88.15, 3.4% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.”
Item: A prismatic lithium-ion battery cell composed of a cell enclosed in a rectangular housing with a safety valve and terminal connectors. The prismatic lithium-ion battery cell is rechargeable and has a nominal voltage of 3.2 V, a nominal capacity of 280 Ah, and will be used in energy storage applications.
Reason: N/A
Ruling Date: Jan. 13, 2023

N330103: The tariff classification of a base metal birthday pin from China

HTS: 7117.19.9000, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.”
Item: A circular, 2.9-inch-wide base metal pin. The pin has a white background and “it’s my birthday!” is written across the surface in rainbow-colored letters.
Reason: N/A
Ruling Date: Jan. 13, 2023

N330194: The tariff classification of an acoustic electric guitar from Mexico

HTS: 9207.90.0040, 5%, “Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Other, Fretted stringed instruments.”
Item: An acoustic electric guitar fitted with electronics which are mounted in the guitar’s body into specific holes which accommodate the electronics. The guitar is also equipped with various knobs which can be plugged into an amplifier or a PA system. The built-in ES-B pickup is intended to project a clear amplified tone and includes a digital tuner with an LED display.
Reason: N/A
Ruling Date: Jan. 13, 2023

N330200: The tariff classification of a Christmas decoration from China

HTS: 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other."
Item: A circular pre-lit artificial wreath measuring approximately 24" in diameter. The wreath is predominantly made of flocked polyvinyl chloride and polyethylene sprigs of pine and evergreen foliage which completely cover the underlying circular wreath form fashioned from bundled dried vine wired to a metal ring. The wreath is battery-powered. This article will be marketed and sold exclusively as a decoration for the home only during the Christmas holiday season.
Reason: N/A
Ruling Date: Jan. 13, 2023

N330262: The tariff classification of a Christmas decoration from China

HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.”
Item: A grouping of three decorated, illuminated Christmas trees of varying heights, sold together as a retail set. The cone-shaped trees are composed predominantly of cardboard covered in man-made textile fabric and decorated with beads depicting ball ornaments and wrapped with a string of tiny LED lights.
Reason: N/A
Ruling Date: Jan. 13, 2023

N329837: The tariff classification and country of origin of a yard hydrant assembly

HTS: (with brass valve) 8481.80.1095, 4%, "Taps, cocks, valves and similar appliances, …Other appliances: Hand-operated: Of copper: Having a pressure rating of 850 kPa or over: Other."
(with stainless steel valve) 8481.80.3090, 5.6%, "Taps, cocks, valves and similar appliances, …Other appliances: Hand-operated: Of iron or steel: Of steel."
Item: A yard hydrant assembly connected to a detachable 3/4" GHT brass garden connector. The yard hydrant is a manually operated valve and is typically used for irrigation, tool cleaning, lawn maintenance, etc. It consists of a water control valve attached to a handle above ground by means of a connecting rod, and a pipe. The valve itself is either a brass or stainless-steel valve, while the head portion of the assembly consists of various metal materials. The rod and pipe that connect the handle at the top of the hydrant to the valve consist of steel material. The pressure rating of the valve is 861.85 kPa.
Reason: N/A
Ruling Date: Jan. 12, 2023

N329853: The country of origin of an aluminum monitor mount

HTS: 8302.50.0000, 9903.80.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof."
Country of Origin: China
Item: Monitor mount designed to hold one flat screen monitor with a weight up to 20 pounds. The arm is fully adjustable and includes a clamp designed to mount onto a desk or tabletop. The monitor mount is made of diecast aluminum and contains a gas spring that allows for vertical and horizontal adjustments. The aluminum base and elbow joint allow for 360 degrees of pivot. The subject arm assembly is designed to support and hang a vertical load by projecting from a flat surface and providing a mount that allows the monitor to sit vertically.
Reason: The assembly operation performed in South Korea does not substantially transform the diecast parts of Chinese origin into a Korean product. The additional individual components that are purchased or produced in Korea and then assembled with the 8 diecast parts from China do not create a new and different article of commerce with a distinct character and use that is not inherent in the 8 diecast parts from China.
Ruling Date: Jan. 12, 2023

N329854: The country of origin of an aluminum monitor mount

HTS: 8302.50.0000, 9903.80.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof."
Country of Origin: China
Item: A monitor mount designed to hold one flat screen monitor with a weight from 3 to 9 kgs. The arm is fully adjustable and includes a clamp designed to mount onto a desk or tabletop. The monitor mount is made of diecast aluminum and uses a spring and patented technology to allow for vertical and horizontal adjustments. The subject arm assembly is designed to support and hang a vertical load by projecting from a flat surface and providing a mount that allows the monitor to sit vertically.
Reason: The assembly operation performed in South Korea does not substantially transform the diecast parts of Chinese origin into a Korean product.
Ruling Date: Jan. 12, 2023

N330037: The tariff classification of a Valentine table decoration from China

HTS: 6304.91.0140, 9903.88.15, 5.8% + 7.5%, “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.”
Item: A table decoration for the Valentine’s Day holiday. The table decoration is fashioned like a shadow box but without a glass front. Inside the medium density fiberboard open front box is a textile stuffed heart glued to polyester felt printed fabric which covers the entire visible surface of the inside back of the box. The stuffed heart is composed of a knitted polyester pile fabric that is cut and sewn into the shape of a heart and stuffed with polyester fiber.
Reason: N/A
Ruling Date: Jan. 12, 2023