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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N334440: The tariff classification of valve bodies from China

HTS: 8481.90.9020, 9903.88.01, free + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Other: Of valves of subheading 8481.20: Valve bodies."
Items: Valve bodies featuring precisely machined passages and inserts for valves and other components. The valve bodies, which are constructed of either aluminum or cast iron, function as housings for a valve control system used in hydraulic transmissions that are intended to be bolted to a transmission case.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334447: The tariff classification of a 3D Powder Station from China

HTS: 8485.90.9000, HTSUS, free, “Machines for additive manufacturing: Parts: Other.”
Item: A component or module of a system that produces 3D printed objects by employing metal powder materials. The separate components work together to produce 3D objects. All modules of the Metal Shop System, including the Powder Station, are imported separately. The Powder Station is a cabinet-like unit on wheels and the main components are electronics, LCD screen, depowder chamber, hand-held-air pick, powder sieve, powder mixing keg, and scale. The unit’s function is to separate 3D printed parts from the surrounding loose powder in the build box and recycle the loose powder for reuse. Bulk and fine depowdering are accomplished via a hand air pick.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334477: The tariff classification of footwear China

HTS: (1) 6402.99.9095, 9903.88.15, 20% + 7.5%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: other."
(2) 6404.11.9020, 9903.88.15, 20% + 7.5%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other."
Items: (1) A girl’s, closed toe/closed heel, slip-on shoe with a foxing-like-band, and a rubber/plastic outer sole. The esau is predominantly rubber or plastics and the remaining balance is textile materials. The shoe does not have a separately attached tongue. The material under the straps is on the same plane as the rest of the upper and is included in the esau. (2) A man’s, closed toe/closed heel, American football shoe. The shoe does not cover the ankle. The esau is predominantly textile and the remaining balance is rubber or plastics. The esau includes the sides and top of the foot, as well as any material visible above it. The molded rubber/plastics outer sole features a hard cleated bottom.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334579: The tariff classification of a cupcake carrier from China

HTS: 4202.99.9000, 9903.88.03, 20% + 25%, "other containers and cases, other, other, other."
Item: A cupcake carrier constructed of molded plastic. It features a snap-on cover, a carry handle, and an insert specially fitted to contain and protect cupcakes during transport. The cupcake carrier is designed to provide storage, protection, portability, and organization to cupcakes.
Reason: Articles provided for in Heading 4202, where fitted carriers are more appropriately classified, are excluded from classification in Chapter 39 by Chapter Note 2(m).
Ruling Date: Aug. 25, 2023

N334760: The tariff classification of the “Jumbo 3 in 1 Checker Rug Game” from China

HTS: 9504.90.6000, free, "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice."
Item: The “Jumbo 3 in 1 Checker Rug Game" comprised of a 28” by 28” square woven mat in a “Camo” colored motif, with 12 green and 12 orange, round, disk shaped, game pieces. On the reverse side of the mat, are 2 Tic Tac Toe games, regular Tic Tac Toe with 12 squares and Super Tic Tac Toe with 16 squares. The round game pieces are used to play all the games.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334767: The tariff classification of glass smallwares from China

HTS: 7018.10.5000, 9903.88.03, free + 25%, “Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: Other.”
Item: Decorative Sea Glass, consisting of small irregularly shaped transparent blue, green, and white glass stones. The glass stones range in size from 0.31 inches to 1.38 inches in diameter. They are packaged for retail sale in a plastic container with a screw cap lid. The glass stones are made of soda lime glass and are tumbled. They will be used for various decorative purposes in floral arrangements, vases, crafts, etc. The glass pieces will be sold in the decorative housewares department.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334905: The tariff classification of the “Pickleball Retriever Tube” from China

HTS: 9506.99.6080, 9903.88.15, 4% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other."
Item: A cylindrical case made of a clear polycarbonate plastic with end caps and a shoulder strap. The tube has small tabs at one end that when pushed down onto a ball, the tabs capture a pickleball and traps it inside the tube. The pickleball retriever is used to pick up and store 12 pickleballs. The balls are released by removing a rubber band that’s affixed to the opposite end of the tube. The “Pickleball Retriever Tube” is intended to be used as an accessory for pickleball and facilitates a retriever to pick up pickleballs without a full bending movement. Pickleballs are not included with this product.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334397: The tariff classification of fishcakes from Japan

HTS: (1), (2), (3), (4), (5), (6), (7), (8) (when imported in airtight containers) 1604.20.2000, free, "Prepared or preserved fish…other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.8 kg each: in airtight containers."
(1), (2), (3), (4), (5), (6), (7), (8) (when imported in containers that are not airtight): 1604.20.2500, free, "Prepared or preserved fish … other prepared or preserved fish: other: balls, cakes and puddings: not in oil: in immediate containers weighing with their contents not over 6.8 kg each: other."
(9) 2106.90.9997, 6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other containing sugar derived from sugar cane and/or sugar beets."
(10) 2103.90.9091, 6.4%, "Sauces and preparations therefore ... other ... other ... other."
Items: An assorted Oden set consisting of fishcakes and a liquid soup base. The product will be imported in a frozen condition and will be primarily sold to large Asian supermarkets and restaurants upon importation. (1) Satsuma-age is comprised of approximately 47% Tachiuo, (2) Burdock Rolls comprised of approximately 37% Tachiuo, (3) Octopus Dumplings comprised of approximately 41% Tachiuo and 11% octopus, (4) Octopus Ovals comprised of approximately 39% Tachiuo and 9% octopus, (5) Grilled Chikuwa comprised of approximately 28% Tachiuo and 24% Walleye, (6) Sesame Edamame Koban comprised of approximately 34% Tachiuo, (7) Vegetable Balls comprised of approximately 38% Tachiuo and (8) Okonomiyaki comprised of approximately 16% Tachiuo and 3% each of Sappa and Aji. (9) Ganmodoki containing approximately 47% soy, 18% rapeseed oil, 11% powdered soy protein, water, calcium chloride, carrots, flour and trace amounts of sugar, brewed vinegar, salt, black sesame and xylose. (10) A soup basecomprised of approximately 60% water, 7% sugar, salt, defatted soybeans, wheat, alcohol, and trace amounts of liquid boiled oyster meat, ethanol, monosodium glutamate and ribonucleotide sodium.
Reason: N/A
Ruling Date: Aug. 25, 2023

N334277: The tariff classification of LipoAktiv L-Met 60 and GLU 60 from Malaysia

HTS: 2309.90.9500, 1.4%, “Preparations of a kind used in animal feeding: Other: Other: Other: Other: Other.”
Items: LipoAktiv L-Met 60 composed of BergaFat F-100 and L-methionine, an essential amino acid. GLU-60 is composed of BergaFat F-100 and cane sugar. These products can be fed to dairy cattle via a total mixed ration, top dressing or used in premixes and concentrates. The function of these products in the maintenance of the health of dairy cattle is to provide energy, reduce 3-hydroxybutyric acid (BHB), thus reducing the rate of subclinical ketosis, improving milk and reproductive performance.
Reason: N/A
Ruling Date: Aug. 24, 2023

N334369: The tariff classification of a women’s pullover from China

HTS: 6110.30.3059, 9903.88.15, 32% + 7.5%, "Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’: Other."
Item: A women’s double layer upper body garment constructed from knit fabric. The top layer is constructed from 90% polyester and 10% spandex lace knit fabric. The underlying fabric is constructed from 100% polyester knit fabric. The top and underlying fabrics are permanently attached, with the top layer providing the essential character. The pullover features a round scooped neckline, long sleeves with elasticized endings and a hemmed bottom that reaches to below the waist.
Reason: N/A
Ruling Date: Aug. 24, 2023