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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N319724: Classification of a Solar Picnic Table made in China
| HTS: 9403.20.0090, free, "Other metal furniture: Other: Other." |
| Item: A rectangular table with two benches constructed of a composite wood tabletop and bench tops mounted on a stainless-steel frame under an overhead array of photovoltaic (PV) cells. The PV cells generate up to 400W of electricity that are transmitted to a 110Ah storage battery located under one of the bench seats. On the underside of the elevated PV panels are four 50W LED lights. There are four USB outlets on the rectangular central pole and two QI outlets in the tabletop. |
| Reason: The solar picnic table's principal use is to provide bench seating as a picnic table, with its secondary function being to provide lighting and charge mobile devices. The stainless-steel components weigh more than the wood components by almost 4:1 and cost more than the wood components by more than 10:1. The stainless-steel components are also significantly more substantial than the wood components, providing the structure for the table, the benches, and the overhead array. |
| Ruling Date: June 14, 2021 |
N319751: The tariff classification of Carbonyl Sulfide (CAS# 463-58-1), Sulfur Hexafluoride (CAS# 2551-62-4), and Iodine Pentafluoride (CAS# 7783-66-6) from Japan
| HTS: (1) 2830.90.9000, 3%, "Sulfides; polysulfides, whether or not chemically defined: Other: Other." (2) and (3) 2826.19.9000, 3.9%, "Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Other: Other." |
| Item: Chemical compounds intended for use in manufacturing semiconductors. (1) Carbonyl Sulfide (CAS# 463-58-1) is a gas with the chemical formula COS; (2) Sulfur Hexafluoride (CAS# 2551-62-4) is a gas with the chemical formula SF6; and (3) Iodine Pentafluoride (CAS# 7783-66-6) is a liquid with the chemical formula IF5. |
| Reason: Since the acrylic coating is cellular in nature, and the woven backing fabric meets the definition found in the Explanatory Notes for “mere reinforcement,” neither “polyester canvas” nor “poly-cotton” can be classified in in Section XI as a coated textile. Therefore, these products are excluded from classification in Chapter 59. |
| Ruling Date: June 14, 2021 |
N319562: The country of origin of the Gardyn Indoor Vertical Hydroponic System
| HTS: 6307.90.9891, 7%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: An Indoor Vertical Hydroponic System. The system has three plastic columns into which seed pods can be inserted, and a base that houses a six-gallon water reservoir and pump. Two poles protruding from the base incorporate LED light strips that generate simulated sunlight and a computer module known as the Raspberry Pi Zero W, which is the controller for the kit. The Raspberry Pi leverages various built-in sensors (temperature and water level) and cameras to monitor the growth of the plants and compute how light and water need to be adjusted to optimize their growth. The Raspberry Pi Zero W is sourced from Japan and is connected to a printed circuit board assembly (PCBA), which interfaces with the various peripherals. The Raspberry Pi Zero W is the most expensive single component other than the Chinese power supply. Additional Chinese manufactured components include the cameras, connection board, LED strips, stickers and cardboard for packaging, the water level sensor, lighting holding structures, irrigation system including the pump, wood board, wires, switches and blades, temperature sensor, screws, adapters, and miscellaneous lid parts. Taiwanese sourced components include the three columns, plastic lid, SD card, and the tank. The system is assembled in China. |
| Reason: Although the Raspberry Pi is an essential component which controls the Gardyn Indoor Vertical Hydroponic System, the device would not be able to function without the lights, sensors, and irrigation system. The addition of the Taiwanese and Chinese components, which also make up 90% of the cost of the materials, are essential to the systems operation and therefore create a substantial transformation in China. |
| Ruling Date: June 11, 2021 |
N319692: The country of origin marking of toothbrushes from China
| Ruling: The product should be marked Made in China, and the flags next tot he origin of the bristles removed. |
| Item: Manual toothbrushes that will be imported in retail-ready packaging. The toothbrushes will be manufactured in China, using bristles made either in the U.S.A or Germany. The foreign sourced bristles will be inserted into the Chinese-made handle in China. They will come packaged either individually, or in a pack of two, three, or four toothbrushes. The packaging will be marked “Product of P.R.C.” and “Bristles Made in U.S.A” or “Bristles Made in Germany.” Next to the origin language may be either a small flag of the U.S.A or Germany. |
| Reason: The abbreviation “PRC” is not acceptable for country of origin marking purposes. This should be changed to read Product of China instead. Further, the presence of symbols, such as flags, associated with a country other than the country of origin may mislead the ultimate purchaser. In this case, the flags should be omitted to avoid confusion, as the country of origin of the toothbrushes would not be the same as the country of origin of the bristles. |
| Ruling Date: June 11, 2021 |
N319645: The tariff classification of a Gas Grill and Smoker Cover from China
| HTS: 6307.90.9891, 7%, "Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A cover designed to fit over an outside grill and is intended to protect the grill or smoker from the elements. The cover is composed of 100 percent polyester dyed (black) woven fabric with a water-resistant coating on the exterior side and a polyurethane coating on the interior side. |
| Reason: N/A |
| Ruling Date: June 11, 2021 |
N319749: The tariff classification and country of origin of a motherboard from Taiwan
| HTS: 8473.30.1180, free, "Parts and accessories … suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Printed circuit assemblies." |
| Origin: Taiwan |
| Item: An ATX form factor printed circuit board assembly (PCBA) that is principally used as an automatic data processing (ADP) machine. At the time of importation, the PCBA incorporates the BIOS, memory slots, expansion slots, cache memory, and numerous internal connectors to function as the ADP machine. Additionally, the PCBA incorporates onboard graphics processing, audio processing, wireless/wired communication, and numerous connections, such as HDMI, USB, RJ45, etc. The board is manufactured in Taiwan by surface mounting individual components, such as resistors, capacitors, integrated circuits, transistors, diodes, connectors, etc., of various origins, onto a bare board via an SMT machine. |
| Reason: The manufacturing of the PCBA by soldering individual components onto a bare printed circuit board substantially transforms the bare PCB, resistors, capacitors, integrated circuits, transistors, diodes, connectors, etc. into a new article of commerce with a name, character, and use distinct from the articles imported into Taiwan. |
| Ruling Date: June 11, 2021 |
N319833: The tariff classification of a lighted artificial willow tree from Indonesia
| HTS: 6702.10.4000, 3.4%, "Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: other, including parts.” |
| Item: An artificial willow tree is principally made from plastic. The willow-like branches are leafless and feature 216 warm white LED lights. The top half of the tree is fitted into the lower half to assemble the tree, which will stand four feet tall. It is intended to serve as a decoration and can be used either outdoors or indoors. |
| Reason: Per the ENs, heading 6702 covers “artificial flowers, foliage and fruit in forms resembling the natural products, made by assembling various parts (by binding, glueing, assembling by fitting into one another or similar methods).” The willow tree meets the requirements set forth by this heading, as it resembles the natural products, is assembled from various parts by fitting into one another, and is not subject to any of the listed exclusions. |
| Ruling Date: June 11, 2021 |
N319864: The tariff classification of a plastic coffee pod from France
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: A single-serve coffee pod. This article is the plastic body of the pod and will be imported unfilled. They will then be sold to fillers and roasters, who will fill and seal them, and then sell the finished pods in direct, wholesale, and retail markets. The finished pod is used in a single-cup brewer, where it is punctured to allow water into the pod to prepare the drink. It will be disposed of after use. The pod is made wholly of polypropylene plastic and will come in two variations, smooth and ribbed. |
| Reason: The plastic coffee pod would be considered an article of plastic, and is not more specifically provided for elsewhere. |
| Ruling Date: June 11, 2021 |
N319886: The tariff classification of an injection type mold from China
| HTS: 8480.71.8045, 3.1%, “Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for rubber or plastics: Injection or compression types: Other … Other: Injection type.” Secondary classification: 9903.88.01, 25%. |
| Item: A steel mold used in an injection molding machine for processing plastic resin |
| Reason; N/A |
| Ruling Date: June 11, 2021 |