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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N339885: The tariff classification of the Argo from China
| HTS: 8471.41.0150, 9903.88.15, free + 7.5%, “Automatic data processing machines and units thereof … : Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” |
| Item: The Argo, which is described as smart glasses that function as a self-contained wearable automatic data processing (ADP) machine. The Argo consists of the processor, left and right waveguides, cameras, microphones and speakers, and rechargeable batteries. The Argo incorporates a Qualcomm Snapdragon XR2 processor, 8 GB RAM, 128 GB storage, an on-board graphics processor, and Wi-Fi 6E connectivity that allows the user to wirelessly connect to a network. The Argo utilizes the DigiOS operating system and supports applications available in the Android APK environment. At the time of importation, the Argo is held in a protective case and is accompanied by the charger, cords, a small QWERTY keyboard, and lens covers. |
| Reason: N/A |
| Ruling Date: May 24, 2024 |
N339872: The tariff classification of a pouch from China or Bangladesh
| HTS: 4202.92.9100, 9903.88.03, 17.6% + 25%, “other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents).” |
| Item: A square-shaped pouch presented with cardboard packaging box. The pouch is constructed of a man-made textile material. The article is designed to provide storage, protection, portability and organization to rings, earrings, pendants, coins, collectibles, or other small trinkets. It features a front flap with a button closure. The interior has two generic compartments. The pouch is of a durable construction and suitable for repetitive reuse. |
| Reason: N/A |
| Ruling Date: May 24, 2024 |
N339851: The country of origin of wood flooring manufactured in multiple countries
| Country of Origin: Canada |
| Item: Multilayer wood floor panels consisting of a 3mm-thick face ply bonded to an 8mm-thick plywood substrate. The plywood substrate consists of 5, 7, or 9 plies, none of which exceeds 6mm in thickness. The 8mm-thick hevea (a tropical wood) plywood is manufactured in Indonesia and shipped to Canada. In Canada, a U.S. or Canadian sawn hardwood face ply is bonded to the plywood substrate. The panels are then profiled with tongue and groove joinery, and a clear UV coating is applied. |
| Reason: In Canada, a clear, UV-cured coating is applied to the flooring panels. Therefore, the tariff-shift rule has been met. |
| Ruling Date: May 24, 2024 |
N339836: The tariff classification of a bakery product from Japan
| HTS: 1905.90.1041, free, “bread pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…bread, pastry, cakes, biscuits and similar baked products…whether or not containing chocolate, fruit, nuts or confectionery…frozen…pastries, cakes, and similar sweet baked products.” |
| Item: The “Strawberry Flavored Swiss Roll,” is a baked, ready to eat product with the appearance of a rolled sponge cake with a cream filling. The product will be imported frozen, in 200-gram (7.05 ounce) packages, and will be sold primarily to the food service industry. The Swiss Roll is made from mixed powder (wheat flour, sugar cane), liquid whole egg, fat spread, liquid egg white, water, sugar (granulated sugar, maltitol), processed oils and fats, jam, shortening, starch syrup, reduced syrup, baking powder, cochineal dye, salt and artificial flavors. The Swiss Roll is prepared by putting dough into a mixer, mixing at medium high speed for approximately 4 minutes, baking for approximately 11 minutes, cooling, cutting, cream mixing, cream filling, cooling, rolling and cutting, individual packing, freezing and boxing. |
| Reason: N/A |
| Ruling Date: May 24, 2024 |
N339800: The tariff classification of a fermented wheat starch from China
| HTS: 3824.99.9397, 9903.88.03, 5% + 25%, "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: Other: Other: Other: Other." |
| Item: A fermented wheat starch that you say will be used to create a customized baking product in the form of a flour, and that a baked good using this flour has an extended shelf life. The fermented wheat starch is said to comprise of calcium propionate, calcium acetate, calcium lactate, calcium succinate, and water. |
| Reason: The fermented wheat starch is not a mixture of odoriferous substances and therefore is precluded from classification in Heading 3302. |
| Ruling Date: May 24, 2024 |
N339782: The tariff classification of Levothyroxine Sodium Tablets in dosage form, from India
| HTS: 3004.39.0050, 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, containing hormones or other products of heading 2937: Other: Other.” |
| Item: Levothyroxine Sodium is a synthetic version of thyroxine (thyroid hormone). It is a replacement therapy in primary (thyroidal), secondary (pituitary), and tertiary (hypothalamic) congenital or acquired hypothyroidism. It is also indicated as an adjunct to surgery and radioiodine therapy in the management of thyrotropin-dependent well-differentiated thyroid cancer. Levothyroxine Sodium will be imported in tablet form in dosages of 25 mcg, 50 mcg, 75 mcg, 88 mcg, 100 mcg, 112 mcg, 125 mcg and 150 mcg. |
| Reason: N/A |
| Ruling Date: May 24, 2024 |
N339779: The tariff classification of Lacosamide Injection 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: Lacosamide Injection, imported in 200 mg/20 mL vials, is an antiepileptic drug in a class of medications called anticonvulsants. It is indicated for the treatment of partial-onset seizures and as adjunctive therapy in the treatment of primary generalized tonic-clonic seizures. |
| Reason: N/A |
| Date: May 24, 2024 |
N339756: The tariff classification of a Pumpkin Dog Meal Topper from Thailand
| HTS: 2309.10.0010, free, “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers.” |
| Item: Heritage Ranch by H.E.B. Pumpkin Soup Recipe Dog Meal Topper. The product, which is composed solely of pumpkin and water, is designed to add flavor to dry dog food. The product is labeled and marketed as a dog meal topper or treat. It will be imported in retail sized airtight containers with a net weight of 2.8 ounces. |
| Reason: N/A |
| Ruling Date: May 24, 2024 |
N340337: The tariff classification of the “Girls in Bar Bathrooms” card game from China
| HTS: 9504.40.0000, free, "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." |
| Item: The “Girls in Bar Bathrooms” card game consists of 280 cards divided onto 2 categories, ‘Situation’ and ‘Solution.’ Players take turns being the ‘Girl in Need’ by reading a ‘Situation Card,’ while the remaining players, known as the ‘Girl Squad,’ choose a ‘Solution Card’ and explain why they have the best answer. The player who can sell their solution to the ‘Girl in Need’ earns a point. The player that earns the most points, wins the game. The “Girls in Bar Bathrooms” card game is designed for young adults 17 years of age and older. |
| Reason: N/A |
| Ruling Date: May 28, 2024 |
N340228: The tariff classification of journals from China
| HTS: 4820.10.2010, 9903.88.03, free + 25%, “Diaries, notebooks and address books.” |
| Item: Journals containing 120 lined pages glue-bound between hard covers. The two styles differ only by their front cover designs; UP2275 features a happy face, while UP2276 displays the words, “Never Stop Growing” over an illustration of mushrooms. Both include a ribbon page marker. The retail label identifies each item as a “journal.” |
| Reason: N/A |
| Ruling Date: May 28, 2024 |