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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N335123: The tariff classification of zippered “washable paper” pencil pouches from China or Vietnam

HTS: 9903.88.03; 4823.90.8680, free + 25%, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other."
Item: A pencil pouch constructed of an uncoated sheet material consisting of 60 to 90% felted, kraft wood cellulose pulp impregnated and bonded with 10 to 40% latex. The material is cut into pieces and sewn together into a pouch which closes by means of a plastic or metal zipper. The suggested use of the pouch is as a receptacle for pencils, pens, and other items. The pouch is not constructed of plastic sheeting, fiberboard, vulcanized fiber, paperboard, or textile, nor is it coated or covered with any of those materials or with paper.
Reason: N/A
Ruling Date: Sept. 18, 2023

N335128: The tariff classification of a serving robot from South Korea

HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.”
Item: The Hyundai S1 Robot, an autonomous traveling serving robot. It is comprised of two sections: a lower driving module and an upper application module. The driving module includes the controller, motor, battery, and 2D light detection and ranging (LiDAR) sensor. The upper module has a 3D camera and touch screen display panel. The upper module also includes three tiered trays whose height and configuration are adjustable. These trays act as platforms for food, beverages, and dishes that are transported by the robot to and from dining tables in a food service setting. The unit’s trays remain fixed in place while in use.
Reason: N/A
Ruling Date: Sept. 18, 2023

N335129: The tariff classification of mobile robot from South Korea

HTS: 8479.50.0000, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Industrial robots, not elsewhere specified or included.”
Item: The Hyundai B1 Robot, a self-navigating autonomous mobile robot designed for dynamically moving material in challenging environments. As imported it is comprised of a flat-surfaced main body driving module which includes the controller, motor, battery, 2D light detection, a 3D camera, and a ranging (LiDAR) sensor. Its maximum payload is 50kg. It is designed for indoor use only.
Reason: N/A
Ruling Date: Sept. 18, 2023

N335182: The country of origin, marking, and applicability of the United States-Mexico-Canada Trade Agreement (USMCA) of two masterbatch products from Canada; Correction to Ruling Number N334326

Country of Origin: Canada
USMCA Eligibility: Eligible
Items: Two masterbatch products. The first product is a finished masterbatch produced in Canada. It is a pelletized colorant that can be used in multiple applications, including but not limited to injection molding, blow molding, extrusions and blown film. This product is comprised of various inputs that are of the following origins: United States, Canada, or China. In some cases, items may be dual-sourced, so inputs may also be sourced from two other countries. The second product is also a white masterbatch, but with a different finished product/SKU number. This is a finished masterbatch that is designed for standard film applications.
Reason: The input materials undergo production processes that are clearly more than dilution with other substances, and the substances are materially altered upon production.
Ruling Date: Sept. 18, 2023

N335315: The tariff classification of a small plastic household bin 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 rectangular plastic storage bin with an open-top made of polyethylene terephthalate plastic. On each side of the article are built-in handle grips to carry and access the contents. The article is designed to hold and organize small household non-food items.
Reason: N/A
Ruling Date: Sept. 18, 2023

N334776: The country of origin of Maropitant Citrate Tablets in dosage form

Country of Origin: Italy
Item: Maropitant Citrate, imported in 16 mg, 24 mg, 60 mg and 160 mg tablets, is a veterinary antiemetic. It is indicated for the prevention of acute vomiting and the prevention of vomiting due to motion sickness in dogs. The active pharmaceutical ingredient (API), Maropitant Citrate, is manufactured in Italy and that the finished Maropitant Citrate Tablets in dosage form are made in India. In India, the Maropitant Citrate will be mixed with various inactive ingredients to produce the final Maropitant Citrate Tablets in dosage form.
Reason: The mixing of the active ingredient Maropitant Citrate (made in Italy) with the inactive ingredients into the final dosage tablets in India doesn't result in a substantial transformation.
Ruling Date: Sept. 15, 2023

N334787: The tariff classification of a men’s pullover from Cambodia

HTS: 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other."
Item: A men’s pullover constructed from two 100% polyester knit fabrics that each measure more than nine stitches per two centimeters in the direction the stitches were formed. The garment is of pieced construction and features a crew neckline with capping; embroidered logos and designs on the chest; three overlay stripes on each shoulder; short, hemmed sleeves; mesh knit fabric inserts at the upper sides of the back panel.
Reason: N/A
Ruling Date: Sept. 15, 2023

N334940: The tariff classification of an aircraft galley door and a kick plate from Mexico

HTS: (1) 8807.30.0030, free, “Parts of goods of heading 8801, 8802, or 8806: Other parts of airplanes, helicopters or unmanned aircraft: Other.”
(2) 8302.41.6015, 3.9%, “Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc, Suitable for interior and exterior doors (except garage, overhead or sliding doors), doorstops, chain door fasteners, door pulls, kick plates, door knockers and escutcheons.”
Items: (1) A galley door assembly. There are different galley door configurations and submitted technical photographs and drawings of a representative type of door. The door construction consists of a nomex honeycomb core panel, aluminum hinge, aluminum edge trim, and a double slide latch as the main subcomponents. The door assembly is an angled door in a rectangular shape with a slanted top right corner. (2) A rectangular sheet of stainless steel that is trimmed to size and affixed to the bottom of the Galley Bonded Structure. The kick plate is made from Cres 301 sheet trimmed to the dimensions of the specific galley configuration and bonded to the external panels of the bonded structure panels.
Reason: N/A
Ruling Date: Sept. 15, 2023

N334975: The tariff classification of a head unit from China

HTS: 8415.90.8065, 9903.88.15, 1.4% + 7.5%, "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Other: Other: Of heat pumps."
Item: A head unit that functions as the indoor unit of a mini split air conditioning system and connects to an outdoor condenser unit by means of copper pipes and wire. The head unit can only connect to a specific outdoor unit, which will be imported separate from the head unit. The head unit primarily consists of an outer frame, a filter, an evaporator, a fan, motors, printed circuit boards, a vane assembly, a sensor, insulation, and a drainage hose. In use, the head unit blows cold or warm air into a room or designated space of a dwelling.
Reason: N/A
Ruling Date: Sept. 15, 2023

N335017: The country of origin of a wireless cooking thermometer, charging sleeve and timer

Country of Origin: Vietnam
Items: (1) A wireless cooking thermometer. In operation, the user inserts the probe into the meat, which allows the temperature to be transmitted to the timer, via Bluetooth, for display. The thermometer consists of Bluetooth technology, a printed circuit board assembly, rechargeable battery, data logger, thermistor, tube, handle, charging contacts, and eight sensors. (2) A charging sleeve. The user inserts the wireless cooking thermometer into the sleeve and lines up the negative and positive contacts. The device then charges the thermometer. The charging sleeve consists of a charging PCBA, hull, LED diffuser, wiring, negative and positive contacts, a clip, and casing. The charging sleeve is imported in the same box as the wireless cooking thermometer.(3) A timer display for use with the wireless cooking thermometer. The item is designed to display the temperature readings from the probe. The device has a rechargeable battery, Bluetooth technology, a backlit LCD, timer, temperature readouts for up to four thermometers.
Reason: The PCBA surface mount technology assembly process, which includes the installation of the battery, microprocessor, temperature sensors, and antenna, results in a substantial transformation of the components. The additional production done in China, after the product leaves Vietnam, is not significant enough to fundamentally change the product and would not result in an additional substantial transformation.
Ruling Date: Sept. 15, 2023