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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N334884: The tariff classification of laser cutting and engraving machines from China

HTS: 8456.11.9000, 9903.88.01, 2.4% + 25%, “Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron-beam, ionic-beam or plasma arc processes; water-jet cutting machines: Operated by laser or other might or photon beam processes: Operated by laser: Other: Other.”
Items: Three different laser cutting and engraving machines.
Reason: N/A
Ruling Date: Sept. 6, 2023

N334924: The tariff classification, country of origin, and United States-Mexico-Canada Agreement (USMCA) eligibility of wireline drill rods

Country of Origin: Canada
USMCA Eligibility: Eligible
HTS: 8431.43.8090, free, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Parts for boring or sinking machinery of subheading 8430.41 or 8430.49: Other: Of other boring or sinking machinery.”
Item: threaded wireline drill rod used in diamond core exploration drilling
Reason: The processing that occurs in Canada results in a substantial transformation of the raw tubes from Argentina, Italy, Germany or South Korea. The raw tubing changes from a good incapable of being used as a part in a drill string, to a drill rod that is suitable for use in a drill string used in diamond core exploration drilling.
Ruling Date: Sept. 6, 2023

N334538: The country of origin, application of Section 301 trade remedies, and marking of two digital blood pressure monitors

Country of Origin: (1) Vietnam (2) Vietnam and China
Section 301 Applicability: Section 301 duties won't apply except to the detached cuff of the upper arm unit.
Items: Two automatic digital blood pressure monitors, worn on the (1) wrist and (2) upper arm. In both models, a Micro Controller Unit connected to a miniature air pump and valve system controls cuff inflation and deflation to change cuff pressure and facilitate blood pressure measurements. The inflated cuff senses pressure waveforms generated by cardiac contraction and relaxation and transmits these waveforms via the tube to the internal pressure sensor, which provides the input signal for estimation of systolic and diastolic blood pressure via the processing unit. Both BPMs contain an acrylonitrile butadiene styrene plastic case housing electronic components, an LCD screen to display the measurement, a six-volt battery power adaptor, a buzzer, and other components.
Reason: Since the cuff is merely packaged with the monitor, the cuff doesn't undergo a substantial transformation.
Ruling Date: Sept. 5, 2023

N334563: The tariff classification of water timers from China

HTS: 8481.80.9050, 9903.88.03, 2% + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Other: Other: Other."
Items: Single zone water timers. The water timers are water valves with plastic bodies that incorporate an electro-mechanical timing device for automatically starting and stopping the flow of water.
Reason: All three water timers employ an electro-mechanical system to actuate the valve.
Ruling Date: Sept. 5, 2023

N334586: The tariff classification of payment processing devices from China

HTS: 8470.50.0020, 9903.88.15, free + 7.5%, "Calculating machines…ticket-issuing machines and similar machines…cash registers: Cash registers: Point-of-sale terminals.”
Items: Point-of-sale terminals for processing payment transactions. It is stated that these all-in-one devices offer built-in capabilities to accept payments, conduct business, and track sales. The devices feature a capacitive touch screen with payment card readers and control bottoms on the side and bottom. The optional accessories of the products include a docking station, multi-unit device charger, hands trap, etc.
Reason: N/A
Ruling Date: Sept. 5, 2023

N334784: The tariff classification of books containing temporary tattoos from China

HTS: 4908.90.0000, 9903.88.15, free + 7.5%, “Transfers (decalcomanias): Other.”
Items: A series of soft-cover books with fifty temporary tattoos on a specific theme followed by ten pages with illustrations of each tattoo image accompanied by factoids. Each tattoo page is covered by a clear plastic overlay sheet. The books also include instructions for cutting out the tattoos, sticking them picture-side down onto clean, dry skin, placing a wet cloth over the tattoo and pressing down for 30 seconds, then sliding off the backing.
Reason: For the books under consideration, it is the tattoos that provide the essential character.
Ruling Date: Sept. 5, 2023

N334492: The tariff classification of aroma diffusers from China

HTS: 8509.80.5095, 4.2%, “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: Other appliances: Other: Other”.
Items: Five models of aroma diffusers designed for home use, and consisting of a base with control switches and a cover, and contain an electric motor. The diffusers are equipped with four LEDs lighting with colors changing options for ambiance. There will be no essential oil shipped together with the aroma diffusers.
Reason: N/A
Ruling Date: Sept. 1, 2023

N334599: The tariff classification of Enoxaparin Sodium Injection in dosage form, from China

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: Enoxaparin Sodium Injection, imported in 30 mg, 40 mg, 60 mg, 80 mg, 100 mg, 120 mg and 150 mg syringes, is a low molecular weight heparin. It is indicated for the treatment of deep vein thrombosis, prophylaxis of ischemic complications of unstable angina and non-Q-wave myocardial infarction.
Reason: N/A
Ruling Date: Sept. 1, 2023

N334557: The tariff classification of men’s ski trousers from China

HTS: 6103.43.1520; 9903.88.15, 28.2% + 7.5%, "Men’s or boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Men’s. "
Item: A pair of men’s ski trousers constructed from a three-layer laminate fabric consisting of an outer layer of 77% polyamide and 23% elastane knit fabric, a middle layer of a thermoplastic polyurethane film, and an inner layer of 95% polyester and 5% elastane knit fabric. it features a zippered fly with two snap closures; a flat waistband with five belt loops; detachable elasticized suspenders; two front pockets with horizontal zippered closures at the waist; two pockets with horizontal zippered closures that extend from immediately below the waist pockets to the knee area; an embroidered logo at the left back knee area; openings with vertical zippered closures on the lower back legs; and straight, hemmed leg openings to which woven gaiters with elasticized ends have been sewn.
Reason: For the purposes of heading 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible in cross-section.
Ruling Date: Sept. 1, 2023

N334600: The tariff classification of Capecitabine Tablets in dosage form, from India

HTS: 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments.”
Item: Capecitabine, imported in 150 mg and 500 mg tablets, is an antineoplastic medication. It is indicated for the treatment of metastatic breast cancer, pancreatic and colorectal cancer.
Reason: N/A
Ruling Date: Sept. 1, 2023