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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N339763: The tariff classification of a motorhome from Canada
| HTS: 8703.33.0130, 2.5%, “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 compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 2,500 cc.: Motor Homes.” |
| Item: A 2013 Mitsubishi Fuso FG4x4 cab-chassis motor vehicle with a 3.0-liter diesel engine built in Japan. The vehicle has a permanently mounted, by mechanical bolts, body installed making the vehicle a single unit. The body is not designed to be removed and is not designed to be used separately from the vehicle as a standalone unit. |
| Reason: Since the vehicle and habitation unit are “permanently” married, the vehicle is considered a single vehicle for tariff purposes. |
| Ruling Date: May 21, 2024 |
N339760: The tariff classification, country of origin, and United States-Mexico-Canada Agreement (USMCA) eligibility of structured packing and trays/internals
| HTS: (1), (2) 8419.90.9580, 4%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Other: Other: Other.” |
| Country of Origin: (1), (2) Mexico |
| USMCA: (1), (2) Eligible |
| Item: (1) Structured packing, which is used in a distillation tower for the purposes of mass transfer. The structured packing is constructed of sectional layers of thin, corrugated, and surface textured metal. Multiple layers are intentionally stacked to form flow channels that promote liquid distribution. The stacks are placed inside a distillation tower, where fluids (in both a liquid and gas phase) travel through the structured packing to improve mass transfer and separation. The structured packing is manufactured in Mexico from stainless steel coil sourced from China. Using a semi-automated process, the steel coil is fed into a texturing press machine that simultaneously adds surface texturing to the coil material and creates openings of a precise size and shape. (2) A tray or internal that is used within a distillation tower, and is further categorized into conventional trays, high-capacity trays, and hi-fi trays. While functionally the same, each variant possesses different capacities and efficiencies. The trays are installed horizontally inside a distillation tower and contain openings throughout their structure. The openings help fluids interact as they pass through the tower. The purpose of the trays is to serve as a “theoretical stage” which enhances the intensity of separation within the tower as more trays are added. The tray products are manufactured in Mexico from Chinese flat sheets of steel that are placed in a laser and punch machine to create openings of a specific size and shape. |
| Reason: (Country of Origin) Each material undergoes a change in name, use, and character that differs from the original material subjected to the processing. (USMCA) The non-originating materials are classified outside of heading 8419. As such, all foreign materials meet the tariff shift requirement. |
| Ruling Date: May 21, 2024 |
N339727: The country of origin of security cameras
| Country of Origin: Taiwan |
| Item: The Verkada dome and fisheye security cameras, which are security cameras for indoor or outdoor use. They can capture images with up to 4K resolution and are typically installed on a wall, pole, ceiling, or other structure. All subject cameras contain data encryption, onboard storage, and motion sensors. All printed circuit board assembly production and device firmware load occur in Taiwan. For the dome cameras, the Main Processing Board, the Image Sensor Board, the IR LED Board, and the Microphone Board are all manufactured in Taiwan. For the fisheye security camera, the Main Processing Board, the Image Sensor Board, the IR LED Board, and the Ambient Light Sensor Board are all manufactured in Taiwan. The manufacturing of these PCBAs involves complex surface mount technology processing of the PCBAs. This process includes placement and soldering of numerous individual components onto a bare PCB, thereby creating functional PCBAs that results in a substantial transformation of the components. The final steps, which consists of assembly process, testing, and packaging, occur in either Vietnam or Thailand. |
| Reason: The assembly process performed in Vietnam or Thailand, would not substantially transform the PCBAs of Taiwanese origin into a new and different article of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: May 21, 2024 |
N340212: The tariff classification of a Christmas ornament 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 Christmas Hologram Plastic Snow globe. The item consists of an animated decoration that depicts a water globe featuring a snowy scene from the North Pole, with artificial snow-covered trees a candy cane striped North Pole sign. Inside the globe is a hologram fan with an LED stripe on its blade. When the item is activated and the fan is in motion, the LEDs produce images of dancing Christmas characters, such as Santa Claus, Rudolph, Frosty the Snowman, and Elves. The item is predominately made of plastic, and there is no water inside the globe. The item is powered by a plugged-in power cord, and when activated, also plays Christmas-themed music from a speaker in the base. The item will be marketed and sold exclusively as a Christmas decoration. |
| Reason: N/A |
| Ruling Date: May 22, 2024 |
N340185: The tariff classification of the “Rock ‘Em Sock ‘Em Robots Fight Cards” game from China
| HTS: 9504.90.9080, 9903.88.15, free + 7.5%, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." |
| Item: The “Rock ‘Em Sock ‘Em Robots Fight Cards” game is a team-based party game that is modeled after the Rock ‘Em Sock ‘Em Robots™ classic fighting robot game featuring the Red Rocker vs. the Blue Bomber. The game comes with 2 padded ‘Robot Gloves,’ 112 cards and a set of instructions. Players are split into two teams, red and blue, with one player from each team wearing their team’s ‘Robot Glove.’ The cards are dealt facedown until each team has an equal draw pile. Players take turns flipping the top card from their draw pile, faceup into the middle of the table. When 2 exact matching cards appear, a “Smackdown” is triggered. Whenever a “Smackdown” occurs, both gloved players immediately race to be the first to smack the pile of cards using their ‘Robot Glove.’ Whoever succeeds, wins the “Smackdown” and keeps all the cards. Also included are special cards that direct the gloved player to swap their glove to a teammate before a smackdown can occur, as well as other special cards that add additional excitement to the game. The game ends when a player needs to flip a card but has none left in their draw pile. The winner of the game is the team with the most cards. |
| Reason: N/A |
| Ruling Date: May 22, 2024 |
N340149: The classification of a fire pit table and chair set from China
| HTS: 9403.20.0050, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other metal furniture: Household: Other: Other." |
| Item: The Diego 8-piece Fire High Bar Set and it is described as an outdoor fire pit table and seating set, consisting of two modular table sections, two square fire pit sections, and four chairs. The two table sections and two fire pit sections can be positioned in different configurations, such as an L-shape or straight line with a fire pit on either side. The table sections are comprised of an aluminum frame wrapped in plastic wicker, with aluminum slat tabletops. Each fire pit section has a built-in compartment to house a propane tank (not included). Each table section has a lower, stepped-down table-top, a half-high shelf and a full-size one door cupboard with half-high shelf. Each chair measures has an aluminum frame, a foam cushion, and is covered in plastic wicker. The two fire pit sections, two table sections, and four chairs are packaged and sold together as a set. The article is made in China. |
| Reason: The essential character of the fire pit table is imparted by the aluminum tabletop. |
| Ruling Date: May 22, 2024 |
N340144: The tariff classification of Frozen Roasted Eel from China
| HTS: 1604.17.8000, 9903.88.03, 6% + 25%, "Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Fish, whole or in pieces, but not minced: Eels: Other: Other: Other." |
| Item: Frozen Roasted Eel (Unagi Kabayaki). The ingredients are eel (75%), soy sauce, water, sugar, sweet rice wine seasoning, corn syrup, corn starch and trace amounts of other unspecified additives. The eel is slaughtered, deboned, washed, roasted (no oil or seasoning), steamed, roasted (with sauce and seasoning), cooled, frozen then packed. The frozen finished product which will be sold to the food service industry will be packed in individual bags. |
| Reason: N/A |
| Date: May 22, 2024 |
N340046: The tariff classification of a wooden bracelet-making jig from China
| HTS: 4417.00.8090, 9903.88.03, 5.1% + 25%, "Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other: Other." |
| Item: The “Ezzzy-Jig Parachute Bracelet Maker”. The jig is marketed for users 8 years of age and up. The jig is used to braid/weave nylon parachute cord bracelets. The bracelets are not actually braided or woven, but are knotted, not unlike macrame. The jig is constructed of two wooden L-shaped pieces that are fastened together with a bolt-type fastener. The horizontal portion of one L-shaped piece overlaps that of the other and the fastener holds them together, in place. The fastener can be loosened so that the vertical portions of the pieces can be adjusted closer together or further apart, allowing the user to make a shorter or longer bracelet. On the top edge of each of the two pieces, there are two plastic clips. The parachute cord ends are tied to a plastic bracelet closure that hooks into one of the plastic clips at either end of the bracelet. The clips hold the cords in place while the bracelet is being knotted. |
| Reason: N/A |
| Ruling Date: May 22, 2024 |
N339953: The tariff classification of a decorative metal lantern from China
| HTS: 8306.29.0000, free, “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” |
| Item: Metal Cutout Décor. The item is a cylindrically shaped decorative lantern made of iron with a cutout fern-like pattern. The inside bottom of the lantern is a flat surface and does not include a way to secure a candle or light source. The top of the lantern is fitted with a metal handle. A light source is not included. |
| Reason: N/A |
| Ruling Date: May 22, 2024 |
N339913: The tariff classification of a mask kit from China
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: WORLD-19-MASKS, Make Your Own Jungle Animal Masks, which consist of a kit to make four animal masks including lion, tiger, monkey, and giraffe. Each mask has a three-dimensional nose that attaches to create the jungle character. Pre-cut and scored card pieces to fold and slot together. Elastic straps are already attached to hold the masks in place. |
| Reason: N/A |
| Ruling Date: May 22, 2024 |