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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N321763: The tariff classification and country of origin of Absolut Vodka Sodas
| HTS: 2208.90.8000, 21.1¢/liter, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other: Other." |
| Origin: Canada |
| Item: Carbonated vodka soda products ready to be consumed directly from the can and not to be mixed with any other beverage prior to consumption. The Vodka Sodas are said to contain water, vodka, natural extracts and essences and carbon dioxide. The vodka is produced in Sweden with an alcohol by volume content of 60 percent and is then exported to Canada in bulk. In Canada, the bulk vodka will be diluted with water, natural extracts and essences, and carbon dioxide is added to form a bulk finished product with an alcohol by volume content of approximately 5 percent. The bulk finished product undergoes a canning process whereby it is filtered and sealed in a 35 ml ready-to-drink can. |
| Reason: The relevant rule of origin requires "a change to subheading 2208.90 from any other subheading, except from subheading 2106.90; or a change to kirschwasser or ratafia of subheading 2208.90 from any other product." Because the foreign material (vodka and natural extracts and essences) contained in all Vodka Sodas are classified in subheadings 2208.60 and 3302.10, the tariff shift rule is met. Accordingly, for marking purposes the country of origin of the Vodka Sodas is Canada. |
| Ruling Date: Oct. 21, 2021 |
N321816: The tariff classification of an almond dehulling machine and an almond shelling machine from China
| HTS: 8438.60.0000, free, "Machinery for the preparation of fruits, nuts or vegetables." Secondary classification: 9817.00.50, free, “Machinery, equipment and implements to be used for agricultural or horticultural purposes." |
| Item: An almond dehulling machine and an almond shelling machine. Almonds are then manually loaded into the electrically operated dehulling machine via a hopper incorporated on the machine. Once the hulls are removed, the remains of the almonds (i.e., the shells and kernels) are removed from the dehuller and manually loaded into the electrically operated shelling machine’s hopper. The shelling machine cracks the almond shells and separates them from the kernels. |
| Reason: The three conditions set forth in 19 CFR 10.133 which must be met to receive duty preference under subheading 9817.00.50 for actual use are: (a) Such use is intended at the time of importation; (b) The article is so used; and (c) Proof of use is furnished within 3 years after the date the article is entered or withdrawn from warehouse for consumption. Based on the information provided, the almond dehulling machine and almond shelling machine are classifiable in subheading 9817.00.50, if the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are met. |
| Ruling Date: Oct. 21, 2021 |
N321849: The tariff classification of a stainless steel Makeup Palette and Spatula Set from China
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other…other. The rate of duty will be 2.9 percent ad valorem. |
| Item: Palettes and spatulas. The palette is a flat, rectangular, stainless steel plate with rounded corners. It measures approximately 6 inches by 4 inches and has a circular hole lined with a black plastic ring at one corner. The user can insert a finger into the hole to grip the palette. The palette serves as a flat surface on which to mix makeup. The spatula is made of stainless steel and measures approximately 16 centimeters in length. The palette and spatula are imported packaged together ready for retail sale. |
| Reason: Based on the weight and value breakdowns that you provided, the makeup palette predominates by weight and value and is the significantly larger of the two items. Therefore, it is the makeup palette that imparts the essential character to the set. In accordance with GRI 3(b), the set will be classified in heading 7326, which provides for other articles of iron or steel. |
| Ruling Date: Oct. 21, 2021 |
N322246: The tariff classification of a Chalk Paint Kit from China
| HTS: 3213.10.0000, 6.5%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." |
| Item: A kit consisting of two plastic tubs, two plastic bags containing chalk powder, two foam paint brushes, and one wooden mixing stick. There are four different colors in total. This product is marketed to children ages 3 and up. The intended activity is for children to use the plastic tubs to mix the chalk powder with water and use the brushes to paint on a paved surface. |
| Reason: The essential character imparted by the chalk powder and paint brushes (colors in sets). |
| Ruling Date: Oct. 21, 2021 |
N320903: The tariff classification of laboratory reference standards for analytical testing from France
| HTS: (1) 2924.29.7100, 6.5%, “Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other:” (2) 2939.19.2000, free, “Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Alkaloids of opium and their derivatives; salts thereof: Other: Other: Synthetic.” (3) 2933.99.9701, free under GN 13, "Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Other: Other: Other." (4) 2933.99.7900, 6.5%, "Heterocyclic compounds with nitrogen hetero-atom(s) only: aromatic or modified aromatic: other." |
| Item: Four products: (1) Rivastigmine impurity D CRS (CAS No. 415973-05-6); (2) Naloxone impurity D (CAS No. 26451-92-3); (3) Captopril impurity J (CAS No. 64838-55-7) and (4) Ondansetron Impurity D CRS (CAS No. 99614-64-9). The products are impurity reference standards for analytical testing. An impurity reference standard is a pure compound representing a possible degradation product or manufacturing process impurity for an analyte of interest. Various gram sample quantities of the impurity reference standard will be imported and then utilized to determine the purity of various raw materials such as active pharmaceutical ingredients. |
| Reason: Rivastigmine impurity D CRS and Ondansetron Impurity D CRS, are not the same either in name, CAS Number, or structure to any other listed in the Pharmaceutical Appendix (PA). Simply containing part of a name does not indicate that it is the same product. There are no synonyms or other names known for these products that indicate that they are the same as any listed name in the PA but known by these names. In no instance is there any language to include isomers of Table 1 listed chemicals in the eligible Pharmaceutical Appendix products. CBP has no authority to expand the Pharmaceutical Appendix to include chemical products which are not listed in the Tables. Isomers are not eligible unless they are specifically named. In pertinent part, the various isomers and other structures do not contain the same reactive sites and are therefore specific to certain uses. Prefixes such as D, L, S, O, M, P, etc., refer to various isomeric differences in the chemical products. That is, they are different and distinct chemical species. They are not synonyms and cannot be considered under the “whatever name known” references in the Tables. They do not refer to salts, esters, or hydrates of those species. These two products, therefore, are not eligible for duty-free treatment under GN 13 |
| Ruling Date: Oct. 20, 2021 |
N321802: The tariff classification of an art and craft kit from China and Vietnam
| HTS: Separately in the subheading applicable to each component. |
| Item: An art and craft kit consisting of a plastic storage bin, pliers designed for make-your-own jewelry, hobby knives, a heat gun, a power rotary tool, powered scissors, a powered rotary cutter, a powered stapler (upholstery), a handheld vacuum, a snake light and a glue gun. |
| Reason: The items within the Kit, taken together, lack a defined purpose or meet a particular need. Certain items, e.g., jewelry making kit (pliers), power rotary cutter, upholstery power stapler, etc., do not facilitate a specific activity. Instead, they are not intended to be used together or in conjunction with one another for a single purpose or activity, and they are generic to many applications. As such, the individual items in the kit are classified separately. |
| Ruling Date: Oct. 20, 2021 |
N321962: The tariff classification of a roof mounted hydraulic oil cooler from Italy
| HTS: 8419.50.1000, 4.2%, “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: Heat exchange units: Brazed aluminum plate-fin heat exchangers.” |
| Item: A roof mounted hydraulic oil cooler provides additional cooling of hydraulic oil and can be installed either in front or behind the original oil cooler in a skid steer. It includes an oil cooler core, protective box, inlet and outlet ports, electric fan, fan controller, temperature sensor, and miscellaneous hardware. The unit cools hydraulic oil that is shared between the skid steer and mulcher attachment to prevent overheating. |
| Reason: Since the Universal Hydraulic Oil Cooler is not a part of a forestry machine but an accessory to a skid steer, it cannot be classified as a part in heading 8436. In operation, the hydraulic oil moves continuously into the inlet port and circulates through the oil cooler core before exiting the outlet port. The cooling fans are activated once the oil reaches a set temperature. As such, the unit functions as an air-cooled heat exchanger that transfers heat from a process fluid to ambient air. |
| Ruling Date: Oct. 20, 2021 |