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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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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.

N320504: The tariff classification of Apigenin, Asiaticoside and Daidzein from China

HTS: 2932.20.3000, 6.5%, "Heterocyclic compounds with oxygen hetero-atom(s) only: Lactones: Other: Aromatic: Other: Other: Products described in additional U.S. note 3 to section IV."
Item: (1) Apigenin, CAS # 520-36-5. consisting of 98% apigenin, 1% water, and 1% ash. It is known by the chemical name 5,7-Dihydroxy-2-(4-hydroxyphenyl)-4H-chromen-4-one. (2) Daidzein, CAS #486-66-8, consisting of 98% Daidzein, 1 % water, and 1% ash. It is also known as 4',7-Dihydroxyisoflavone. Daidzein is a member of the class of 7-hydroxyisoflavones that is 7-hydroxyisoflavone substituted by an additional hydroxy group at position 4'. It has a role as an antineoplastic agent, a phytoestrogen, a plant metabolite, an (alpha-glucosidase) inhibitor and in DNA-directed DNA polymerase.
Reason: Each chemical is assumed to be a chemically pure organic compound, containing impurities, allowed by Chapter 29 Note 1.
Ruling Date: Aug. 5, 2021

N320690: The tariff classification of a hair pouch set from China

HTS: Pouch and the sequin covered scrunchie: 3926.90.3500, 6.5%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other.” Secondary classification: 9903.88.15, 7.5%. Polyester knit fabric scrunchies: 6117.80.8500, 14.6%, "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other Accessories: other: headbands, ponytail holders and similar articles.” Secondary classification: 9903.88.15, 7.5%.
Item: A hair pouch set. The four-piece set contains a zippered pouch that is completely covered with multi-colored sequins and lined with polyester fabric; two scrunchies, one pink and one blue, made wholly of polyester knit fabric; and one scrunchie that is wholly embellished with sequins. The scrunchies will be used as ponytail holders.
Reason: Although sold as a set, the pouch and ponytail holders are not classifiable as a set because they are not designed to meet a particular need nor carry out a specific activity. The pouch, which is a separate article of commerce and more than just mere packaging, has a different use than the ponytail holders. Consequently, each item is classifiable separately under its appropriate heading.
Ruling Date: Aug. 5, 2021

N320455: The tariff classification of footwear from China

HTS: (1) 6402.99.9035, 20%, "Other footwear with outer soles an upper of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for men." (3) and (4) 6404.19.9030, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men." (2) and (5): 6404.19.9030, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men." Secondary classification: 9902.14.49, 8.1%, "Footwear for men, valued over $24/pair, covering the ankle but not covering the knee, with outer soles of rubber or plastics and uppers of textile materials (provided for in subheading 6404.19.90)."
Item: (1) A man’s closed toe/closed heel shoe that does not cover the ankle. (2) A closed-toe/closed-heel, below-the-ankle, man’s casual shoe. (3) A closed toe/ closed heel, below-the-ankle, man’s, lace-up shoe. (4) A man’s closed toe/closed heel shoe that does not cover the ankle. (5) A closed toe/closed heel, lace-up, man’s shoe.
Reason: N/A
Ruling Date: Aug. 4, 2021

N320456: The tariff classification of footwear from China

HTS: (1) and (2): 6402.99.9065, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for women." Secondary classification: 9903.88.15, 7.5%. (3) and (4): 6404.19.9060, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for women." Secondary classification: 9903.88.15, 7.5%.
Item: (1) woman’s, closed toe/closed heel shoe that does not cover the ankle. (2) A woman’s, closed toe/closed heel shoe that does not cover the ankle. (3) A woman’s, closed toe/closed heel, below-the-ankle shoe. (4) A closed toe/closed heel lace-up woman’s shoe.
Reason: N/A
Ruling Date: Aug. 4, 2021