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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N334643: The tariff classification of Prochlorperazine Maleate Tablets in dosage form, from India

HTS: 3004.90.9235, Ffree, “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: Medicaments primarily affecting the central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.”
Item: An antipsychotic drug. It is indicated for the treatment of severe nausea and vomiting, as well as short-term management of psychotic disorders such as generalized non-psychotic anxiety and schizophrenia.
Reason: N/A
Ruling Date: Sept. 11, 2023

N334762: The country of origin of a Multi-Tool

Country of Origin: Vietnam
Item: A multi-tool produced in Vietnam and China. The subject multi-tool is a versatile folding hand tool for light work. Its design characteristics allow it to be used as a caulk cleaner, cutter, bottle opener, hammer, paint scraper, patching compound spreader, paint roller cleaner, paint can opener, and flat head screwdriver. It has a stainless-steel working part attached to a comfort handle by a folding mechanism, which allows the working end to be stored within the handle when not in use for convenience and safety.
Reason: The processing of the raw steel into a blank identifiable as the final hand tool, that provides the essential characteristic of the finished multi-tool.
Ruling Date: Sept. 11, 2023

N334819: The tariff classification of men’s swimwear from Indonesia

HTS: 6211.11.1010, 27.8%, "Track suits, ski-suits and swimwear, other garments: Swimwear: Men’s or boys’: Of man-made fibers, Men’s."
Item: A pair of men’s swim shorts. The garment is composed of 55% recycled polyester, 45% polyester woven fabric. They feature a full elasticized waistband threaded with a functional drawstring, a mesh tricot support liner, a mesh coin pocket, slash pockets on both sides with a mesh bag pocket for drainage, rear patch pockets with a grommet for drainage, and hemmed leg openings. The trunks fall above the knee.
Reason: N/A
Ruling Date: Sept. 11, 2023

N334867: The tariff classification of a telltale sheet from China

HTS: 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.”
Item: A polycarbonate printed sheet used in the dashboard of a passenger vehicle. It is a flexible sheet, measuring 0.2 millimeters thick, installed into the dashboard with double-sided tape. It is placed in the front center console visible to everyone in the vehicle. The LED lights behind it illuminate safety icons such as the airbag on/off, seat belt, and other security features.
Reason: The Telltale Sheet is not self-adhesive and cannot be considered for classification in heading 3919.
Ruling Date: Sept. 11, 2023

N334627: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a men’s suit-type jacket from Guatemala

HTS: 6203.31.5020, 17.5%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of wool or fine animal hair: Of worsted wool fabric, made of wool yarn having an average fiber diameter of 18.5 microns or less: Other."
Item: A men’s suit-type jacket constructed of 100% worsted wool fabric. The fabric of the outer shell is made of wool yarn with an average fiber diameter of 17.5 microns. The lining of the main body of the garment is constructed of 100% polyester woven fabric and the pocket bag fabric is constructed of 50% polyester and 50% cotton woven fabric. The garment is constructed from six panels sewn together lengthwise and features a left-over-right, full front opening with two button closures; a notched collar with lapels; long, hemmed sleeves; a welt pocket on the left chest; welt pockets below the waist; inset pockets on the inner left and right front panels; two rear vents; and a hemmed bottom with curved edges on the front panels.
Reason: N/A
Ruling Date: Sept. 8, 2023

N334894: The tariff classification of a candle holder and gel clings from China

HTS: (1) 9405.50.4000, 9817.95.05, 9903.88.03, free, “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.”
(2) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.”
Items: (1) A Diwali elephant made of dolomite. It is in the shape of an elephant in ceremonial garb with a symbol design associated with Diwali. There is a round indentation on the elephant’s back designed for secure placement of a candle. (2) Gel clings made from 95% thermoplastic rubber and 5% polyethylene terephthalate. Both items are intended for home decoration. The gel clings adhere to smooth, flat surfaces, such as glass windows without the need for adhesives, and are removable for reuse in the following year. The items are marketed and sold exclusively for Diwali.
Reason: The symbol design in the item is a recognized festive motif for Diwali holiday. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05
Ruling Date: Sept. 8, 2023

N334971: The tariff classification of a party decoration from China

HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.”
Item: A flimsy, wall-hanging party banner. The item consists of an 8' long piece of very thin grosgrain ribbon with seven multicolored award ribbons attached to it. The center of each rosette features a plastic disk glued to center of the rosette. The rosettes at each end feature a silhouette of a racehorse and jockey; the other rosettes feature a different letter and spell out the word DERBY. The fragile decoration is designed for one-time use as a disposable party decoration.
Reason: N/A
Ruling Date: Sept. 8, 2023

N334999: The tariff classification of an electrical adapter from China

HTS: 8536.69.8000, 9903.88.03, 2.7% + 25%, “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.”
Item: A plastic cube having one male Type-B three-prong plug on one side, and one female Type-B electrical socket each on three corresponding sides. Internally, the Plug Adapter has electrical tabs and contacts that allow for external plugs to be inserted to receive power. There are no fuses, switches, or other electrical apparatus inside the plug’s housing.
Reason: N/A
Ruling Date: Sept. 8, 2023

N335036: The tariff classification of a party decoration from China

HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.”
Item: A stackable block birthday decoration made of paper, acetate, and latex balloons. The decoration is made up of four square blocks made of flimsy cardstock with large, square transparent acetate windows on five sides. The fragile decoration is designed for one-time use as a disposable party decoration. It would not be possible to fold and store the flimsy decoration for reuse.
Reason: N/A
Ruling Date: Sept. 8, 2023