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:
N338820: The tariff classification of Aripiprazole Oral Solution in dosage form, from India
| HTS: 3004.90.9239, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents: Other.” |
| Item: Aripiprazole belongs to a group of medicines called antipsychotics. It is indicated for the treatment of schizophrenia, bipolar I, major depressive disorder, irritability associated with autism, and Tourette’s syndrome. |
| Reason: N/A |
| Ruling Date: April 5, 2024 |
N338794: The country of origin of a garden cart
| Country of Origin: Thailand |
| Item: A Garden Cart, which is a utility cart used to transport heavy items. It consists of a high-density polyethylene plastic base, polypropylene plastic wheels, and a steel handle, stator and wheel frame. The raw HDPE and PP are sourced from Thailand and made into the base and wheels in Thailand. The completed base and wheels are then shipped to China, where they are assembled together with the Chinese steel handle, stator, and wheel frame. The metal handle is attached to the plastic base with screws and the wheels are attached to the bottom of the base to create the finished garden cart. |
| Reason: The character of the cart is its base and wheels. |
| Ruling Date: April 5, 2024 |
N338761: The tariff classification of a doped mixed metal oxide from Japan
| HTS: 3824.99.3900, free, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other." |
| Item: The merchandise in question is a mixed metal oxide that will be doped with zirconium and tungsten. After importation, the doped mixed metal oxide will be used in the production of lithium ion batteries. |
| Reason: N/A |
| Ruling Date: April 5, 2024 |
N339329: The tariff classification of Day of the Dead decorations 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: (1) A Day of the Dead wreath, which consists of an 18-inch circular wreath decorated with three foam Calavera skulls, polyester textile fabric flowers and polyester textile fabric butterflies. (2) A Day of the Dead bird decorations with Calavera skull faces, which consists of an assortment of styles of two bird decorations with skull faces made predominantly of polyester textile fabric and foam, with wire legs and feet. One bird is wearing a hat with pom-poms around the brim and a bowtie, the other is made of floral printed fabric and is wearing a small adornment on its head. The birds measure approximately 6.5 inches in height and are sold separately. |
| Reason: N/A |
| Ruling Date: April 8, 2024 |
N339311: The tariff classification of polyethylene flakes from China
| HTS: 3901.90.9000, 9903.88.02, 6.5% + 25%, "polymers of ethylene, in primary forms: other: other: other." |
| Item: Decorative artificial snow. The artificial snow consists of polyethylene flakes formed by shredding polyethylene fabric. It will be imported in 3-ounce bags for retail sale. |
| Reason: N/A |
| Ruling Date: April 8, 2024 |
N339049: 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: The Haunted Animated Movie Projector, which consists of a primarily plastic, battery-powered decoration that depicts an old-time movie projector in flimsy, dilapidated condition. When activated, the 7.5-inch item projects the grainy image of a dancing skeleton on a wall, while music is playing. The decoration would be used to help create a scary atmosphere. |
| Reason: The insubstantial decoration is not constructed for long-term use but is intended exclusively as a temporary decoration that is sold only for Halloween. |
| Ruling Date: April 8, 2024 |
N338850: The tariff classification of a postpartum bleeding kit from China
| HTS: 9619.00.1100, 9903.88.15, free + 7.5%, "Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: Of paper pulp." |
| Item: The item under consideration is a “Postpartum Bleeding Kit” that consists of the following items packaged together for resale: six pairs of disposable underwear made of nonwoven textile, fluff pulp, SAP (superabsorbent polymer), and glue, four disposable bed pads for laying on a bed under a person to absorb bodily fluids. The pads are made of nonwoven textile, fluff pulp, SAP and glue. Eighteen disposable absorbent pads for inserting into the underwear. The thick absorbent pads are made of a nonwoven textile cover, fluff pulp and SAP core, and glue. They measure approximately 15 inches in length. Adhesive strips on the underside of side wings allow for securing them to the underwear. |
| Reason: The absorbent insert pads confer the essential character of the set. |
| Date: April 8, 2024 |
N338834: The tariff classification of Oxcarbazepine Oral Suspension in dosage form, from India
| HTS: 3004.90.9236, 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 central nervous system: Anticonvulsants, hypnotics and sedatives.” |
| Item: Oxcarbazepine Oral Suspension is an anti-epileptic drug. It is indicated for the treatment of partial-onset seizures. |
| Reason: N/A |
| Ruling Date: April 9, 2024 |
N338829: The tariff classification of Valganciclovir Hydrochloride Oral Solution in dosage form, from India
| HTS: 3004.90.9202, 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: Antivirals.” |
| Item: Valganciclovir Hydrochloride Oral Solution is an antiviral medication. It is indicated for the treatment of cytomegalovirus (CMV) retinitis in patients diagnosed with acquired immunodeficiency syndrome (AIDS). |
| Reason: N/A |
| Ruling Date: April 9, 2024 |
N338827: The tariff classification of a pillowcase from India
| HTS: 6302.32.1020,14.9%, “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Pillowcases, other than bolster cases: Not napped.” |
| Item: A standard pillowcase constructed of woven fabric which is of 52% polyester and 48% modal rayon. The pillowcase is dyed white and is neither printed nor napped. The fabric forming the pillowcase is folded and sewn on two sides. A half-inch wide ribbon bearing the words “EXPRESS FIRM” is sewn with two rows of stitching from one side seam of the pillowcase to the other over the pre-stitched three inch wide self-hem on the face side of the open end. The lettering on the ribbon is approximately 2 1/8-inch wide and 3/16-inch in height. The back side of the open end of the pillowcase includes an internal flap that creates an envelope closure. The pillowcase measures approximately 20 X 30 inches. |
| Reason: Though the ribbon includes informational text, the ribbon is a decorative addition; the navy blue ribbon is sewn over a completed hem on the face of the pillowcase with two separate rows of stitching, one along each side. |
| Ruling Date: April 9, 2024 |