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:
N338981: The tariff classification of a wooden half barrel planter from China
| HTS: 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: The Round Barrel Planter is a floor-standing cylindrical half-barrel wooden planter with four drain holes. It is made of cedar staves, held together with three metal bands. The planter is 16" high and has a diameter of 19" at the base and of 25" at the rim. It is made in China. |
| Reason: The wooden half barrel planter is within the meaning of furniture as described by the General Explanatory Notes to Chapter 94 of the Harmonized Tariff Schedule of the U.S. and is larger than planters classified in heading 4420.90, which provides in pertinent part for “wooden articles of furniture not falling within chapter 94.” |
| Ruling Date: March 27, 2024 |
N338832: The tariff classification of “Zuru’s Smashers Horror House” activity kit from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof … ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A “Zuru Smashers Horror House” dig and build activity kit. The product includes 12 play toys, including a coffin, a shovel, a mummy, a monster, a hand bone, and a load of sand and a packet of slime. The monster figure that is included comes with arms, legs, head, torso, tail, and club, all detached and is easily attachable by snapping the pieces together. The monster is one in a series of collectibles in the Horror House motif. The objective of this kit is to “smash” open the coffin, dissect the mummy, dig out the monster body parts, and have fun assembling them over and over. Also included is a lithographically printed collector’s card, an instruction sheet and a collector’s guide. |
| Reason: The activity kit is principally designed for the amusement of children ages 3 years of age and older. |
| Ruling Date: March 26, 2024 |
N338843: Classification, country of origin and marking determination for duvet cover and pillow sham sets; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 134.46
| HTS: (1) 6302.21.9050, 6.7%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of cotton: Other: Not napped: Other.” (2) 6302.31.5050, 20.9%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Not napped: Other.” |
| Country of Origin: Pakistan |
| Marking: Requirements Met |
| Item: (1) The “Border Garden Comforter Cover Set” consists of a duvet cover and two pillow shams. The fabric undergoes the following additional finishing operations: desizing, scouring, singeing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing and shrinking. The duvet cover will have an envelope closure with buttons along the bottom edge. The two pillow shams will have an envelope side closure. All sewn seams have a knife edge. (2) The “TC215 Solid TOB Set” consists of a duvet cover and two pillow shams. The fabric undergoes the following additional finishing operations: desizing, scouring, singing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing and shrinking. The duvet cover has an envelope closure with buttons along the bottom edge and features a knife edge on the top and side edges. The two pillow shams have an envelope top closure with buttons. The pillow shams have a sewn-on 6/8” wide self-fabric flange along the four sides creating a picture frame effect. Both the duvet cover and pillow shams include a repeating embroidery pattern which results in a repeating quatrefoil outline formed from an overlapping shape that is rounded on two opposing sides and has outward points on two opposing sides. |
| Reason: Subheadings 6302.21 and 6302.31 are not included in the paragraph (e)(2) exception to the above tariff shift rule. |
| Ruling Date: March 27, 2024 |
N338717: The tariff classification of Zileuton Tablets in dosage form, from India
| HTS: 3004.90.9289, 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: Medicaments primarily affecting the eyes, ears or respiratory system: Other: Other.” |
| Item: Zileuton belongs to a class of medications called leukotriene synthesis inhibitors. It is indicated for the prophylaxis and chronic treatment of asthma in adults and children 12 years of age and older. |
| Reason: N/A |
| Ruling Date: March 27, 2024 |
N338716: The tariff classification of Atovaquone Oral Suspension in dosage form, from India
| HTS: 3004.90.9212, 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: Anti-infective medicaments: Antiprotozoals (excluding goods described in subheading note 2 to this chapter): Other.” |
| Item: Atovaquone Oral Suspension is a medicinal preparation containing atovaquone, an antiprotozoal agent, as the active ingredient. It is indicated for the acute oral treatment of mild to moderate pneumocystis pneumonia (PCP) in patients who are intolerant to TMP-SMX and for the prevention and treatment of Plasmodium falciparum malaria. |
| Reason: N/A |
| Ruling Date: March 27, 2024 |
N338669: The tariff classification of coveralls from China
| HTS: 6210.10.5090, 9903.88.65, free + 7.5%, "Garments, made up of fabrics of heading 5602, 5603, 6903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Non-woven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas, Other." |
| Item: A pair of disposable coveralls. The coveralls are constructed from a two-layer laminated fabric consisting of an outer layer of 100% polypropylene non-woven fabric bonded to an inner layer of meltblown polypropylene. The garment features an attached hood with elastic around the edge to cling to the head, long sleeves with elastic at the sleeve ends, long pant legs with attached boots, and a full front zipper that runs the full length of the torso. You state that it is designed to be used in contaminated areas as protection against contaminants. |
| Reason: N/A |
| Ruling Date: March 27, 2024 |
N338619: The tariff classification of Fluralaner (CAS No. 864731-61-3) in bulk powder form, from Italy
| HTS: 2934.99.1600, 6.5%, “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Pesticides: Other: Insecticides.” |
| Item: Fluralaner is known by the IUPAC chemical name 4-[5-(3,5-dichlorophenyl)-5-(trifluoromethyl) -4H-1,2-oxazol-3-yl]-2-methyl-N-[2-oxo-2-(2,2,2-trifluoroethylamino)ethyl]benzamide. It is an insecticide. It will be imported in bulk powder form. |
| Reason: N/A |
| Ruling Date: March 27, 2024 |
N338498: The tariff classification of boots from Austria
| HTS:(1) 6401.92.9060, 37.5%, "Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other." (2) 6405.90.9060, 12.5%, "Other footwear: Other: Other: Other." |
| Item: (1) A children’s waterproof boot that covers the ankle but not the knee. The majority of the external surface area of the upper of the boot consists of rubber/plastic covering the foot portion. Textile over neoprene makes up the shaft. The shaft has openings on either side, near the top, that function like handles to aid in getting the boot on and off. The constituent material of the upper is rubber/plastics. The outer sole consists of rubber/plastics to which a microns thin application of leather particles has been adhered. The flocked leather application is microns thin and does not have the character of composition leather or leather. (2) Adult wet weather boots that cover the ankle but not the knee. Rubber/plastics covering the foot portion of the boot makes up the majority of the external surface area of the upper. Textile covering neoprene makes up the shaft portion of the boot. There is a rectangular hole cut out of the medial and lateral sides of the shaft near the topline. The holes are designed to aid the wearer in the putting on and removal of the boot. The outer sole consists of rubber/plastics with a thickly applied layer of leather material covering the majority of the external surface that comes in contact with the ground. The constituent material of the outer sole of this style is considered composition leather. |
| Reason: (1) It should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64 and General Explanatory Note (C) to Chapter 64. The constituent material of the outer sole is considered rubber or plastics. |
| Date: March 27, 2024 |
N339048: The tariff classification of a Halloween decoration from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: Haunted Window Boards which consist of four pieces of plastic window decorations depicting old, broken wooden boards which when temporarily applied to the windows of a home with single-use adhesive tabs, create the scary atmosphere of a spooky, haunted house. The flimsy, lightweight “boards” measure approximately 27.25” L x 5.5” W. This item will be marketed and sold exclusively as a Halloween decoration. |
| Reason: N/A |
| Ruling Date: March 28, 2024 |
N338944: The tariff classification of an acousto-optic modulator from the United Kingdom
| HTS: 9013.80.9100, 4.5%, “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” |
| Item: The Fiber-Q 633 nm 200 MHz Fiber Coupled Acousto-Optic Modulator (AOM). The subject modulator consists of an acoustic transducer attached to an optical medium made of Tellurium Dioxide contained within a metal case. On one side of the case is a radio frequency (RF) input connector. Further, there are optical fibers extending from each end of the device. |
| Reason: N/A |
| Ruling Date: March 28, 2024 |
N338826: The tariff classification of a plain-woven acrylic upholstery fabric from China
| HTS: 5512.21.0050, 9903.88.03, 12% + 25%, 'Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Unbleached or bleached: Duck." |
| Item: Flexsteel Pattern 485 is a bleached fabric of plain weave construction. The fabric is composed wholly of acrylic/modacrylic staple fibers. The average yarn number for this fabric has been calculated to be 14.15 in the metric system. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: March 28, 2024 |