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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N329963: The country of origin of Varenicline Tablets

Country of Origin: Spain
Item: Varenicline, imported in 0.5 mg and 1 mg tablets, is a medicinal preparation containing Varenicline Tartrate, a nicotinic receptor partial agonist, as the active ingredient. It is available by prescription only for the treatment of nicotine dependency associated with smoking in adults.
Reason: The mixing of the active ingredient Varenicline Tartrate (made in Spain) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation.
Ruling Date: Jan. 18, 2023

N329966: The tariff classification of Dofetilide Capsules in dosage form, from India

HTS: 3004.90.9220, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Cardiovascular medicaments.”
Item: Dofetilide, imported in 125 mcg, 250 mcg and 500 mcg capsules, belongs to a group of medicines known as antiarrhythmics. It is used to correct irregular heartbeat of patients with atrial fibrillation or atrial flutter to a normal heart rhythm.
Reason: N/A
Ruling Date: Jan. 18, 2023

N330002: The tariff classification of footwear from China

HTS: (Men's version) 6404.11.8530, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for men."
(Women's version) 6404.11.8560, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women."
(Boys' and girls' version) 6404.11.8590, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $6.50 but not over $12/pair: other: other."
Item: A closed toe/closed heel, below-the-ankle, athletic shoe. The external surface area of the upper consists of a non-vegetable textile material. The outer sole is made of rubber or plastics with a thin layer of non-durable, textile material flocking covering most of the external surface area in contact with the ground. The lightweight, flexible, lace-up shoes feature five eyelet holes on each side of a separately attached tongue. The shoe does not have a foxing or a foxing-like band. The F.O.B. value is over $6.50 but not over $12/pair.
Reason: N/A
Ruling Date: Jan. 18, 2023

N330043: The tariff classification of sleepwear from India

HTS: 6207.91.3010, 6.1%, "Men’s or boys’… singlets and other undershirts, nightshirts and pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: other: sleepwear."
Item: A pair of men’s sleep pants. The garment is constructed from 100% cotton woven flannel fabric. The pants feature a covered elastic waistband with a functional drawstring, a fly front opening with a single button closure, side seam pockets, and long legs with hemmed bottoms.
Reason: Their appearance is ambiguous and does not clearly demonstrate their use as sleepwear. However, provided marketing information substantiate this claim.
Ruling Date: Jan. 18, 2023

N330057: The country of origin of a multi-function baby bassinet

Country of Origin: Malaysia
Item: A bassinet comprised of a textile basket on a plastic base with four removable legs. It features a touchpad and a smartphone interface that allows a caregiver to select from five rocking motions with five levels of intensity and four white noise programs.
Reason: The principal manufacturing operations are performed in Malaysia, where the Chinese components lose their individual identities and become integral parts of the bassinet.
Ruling Date: Jan. 18, 2023

N327432: The tariff classification of five cotton products from China

HTS: (1), (2) 5603.93.0090, 9903.88.03, free + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2… Other.”
(3), (4) 5603.92.0070, 9903.88.03, free + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m2 but not more than 70 g/m2… Nonwoven articles, ready for use and packaged for industrial, institutional or retail sale, whether or not separated, perforated or impregnated, not elsewhere specified or included.”
(5) 5603.94.9050, 9903.88.03, free + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Other… Other nonwovens, whether or not impregnated, coated or covered: Obtained by mechanical entanglement, of staple fibers.”
Items: (1) A nonwoven cotton product. The item is mechanically bonded and composed of cotton staple fibers. (2) A cotton product composed of three layers, two outer layers of nonwoven fabric and an inner layer of wadding material. The sample is composed wholly of cotton fibers. (3) A nonwoven cotton construction. The sample is mechanically bonded and composed wholly of cotton staple fibers. (4) A nonwoven cotton construction. It is mechanically bonded and composed of cotton staple fibers. (5) A nonwoven cotton construction. The sample is mechanically bonded, composed of cotton staple fibers, and weighs 200 g/m2. None of the items are coated, covered, or impregnated.
Reason: N/A
Ruling Date: Jan. 17, 2023

N330077: The tariff classification of reptile enclosures from China

HTS: 4421.91.9880; 9903.88.03, 3.3% + 25%, “Other articles of wood: Other: Of bamboo: Other: Other:”
Items: Reptile habitat enclosures designed for housing a pet reptile, primarily for use in one’s home. They are constructed of medium density fiberboard panels that are laminated on both sides with bamboo veneers. The enclosures also feature aluminum framing and a clear acrylic front panel/door for viewing the animal. The enclosures are primarily intended to be placed on the ground but can also be stacked.
Reason: CBP has a long history of limiting furniture to articles that are used by humans. Therefore, the enclosures are not classified under heading 9403.
Ruling Date: Jan. 17, 2023

N330108: The tariff classification of a pet bed from China

HTS: 7323.99.9080, 9903.88.03, 3.4% + 25%, “Table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.”
Item: A square-shaped iron frame pet bed elevated several inches above the ground. The bed features a square textile panel attached to the frame by a zipper, or it can be used without the zippered textile panel.
Reason: N/A
Ruling Date: Jan. 17, 2023

N329883: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a bitumen and diluent blended product from Canada

HTS: 2709.00.1000, 5.25¢/barrel, "Petroleum oils and oils obtained from bituminous minerals, crude: testing under 25 degrees A.P.I."
USMCA Eligibility: eligible
Item: Western Canada Dilbit Blend is a bitumen and diluent blended crude oil product. It consists of a blend of crudes produced at three different oil sands projects in Canada. The three crude streams that make up the WDB are diluted bitumen or “dilbit” which is a combination of bitumen with diluent. Dilbit is a relatively clean bitumen diluted with 20-40% diluent by volume.
Reason: The diluent that is added to the WDB for transportation will never exceed 40% by volume of the crude oil itself. Therefore, per the product-specific rule of origin and the heading rule for goods classified under heading 2709 set forth under GN11 (o), the Western Canada Dilbit Blend is an originating good.
Ruling Date: Jan. 17, 2023