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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N340361: The tariff classification of the “Fisher-Price Adding Alligator” 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: 10 various sized plastic stacking blocks and an alligator-themed numbered counting post affixed to a base. The double-sided blocks feature numbers along with fish or dots on each side to help children count and add. A child can stack the blocks up and lower the alligator’s head to see the sum of the numbers in a side slot of the post. When the alligator’s head is slid down, it stops on the top block and the correct sum of the numbers is revealed on the post. Children can try adding different number combinations, or they can remove blocks to see how subtraction works. The blocks stack on the base for storage. The alligator-themed toy helps foster dexterity and uses numbered blocks to introduce counting, early math concepts, size and sequencing to preschoolers. The “Adding Alligator” is principally designed for the amusement of children 3 years of age and older. |
| Reason: N/A |
| Ruling Date: May 30, 2024 |
N340344: The tariff classification of a wall hanging from China
| HTS: 4420.19.0000, 3.2%, “statuettes and other ornaments, of wood, other than tropical wood.” |
| Item: The Wood Bead Snowman Wall Decor. The wall hanging features pinewood beads that are threaded onto two metal rings to form a snowman shape. The snowman is wearing a metal hat and has two bells around its neck, which hang from a jute rope tied into a bow. There is also a rope attached to the top ring so that it can be hung on the wall. This article is intended for indoor decorative use. |
| Reason: The essential character is imparted by the wooden beads. |
| Ruling Date: May 30, 2024 |
N340171: The tariff classification of a desktop organizer from Taiwan
| HTS: 4420.90.8000, 3.2%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood, statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” |
| Item: A desktop organizer. It is a small storage unit with top, bottom and side panels made of medium density fiberboard (MDF) and two plastic bins that slide into the drawer guides to serve as drawers. The MDF component predominates in both weight and value over the plastic. |
| Reason: N/A |
| Ruling Date: May 30, 2024 |
N340148: The tariff classification of two decorative water globes from China
| HTS: 3926.40.0090, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: The “2pc Glass Water Globe”. The base and three-dimensional figurines within the globes are wholly made from plastic resin. The globes are made of glass and filled with water. One water globe features a gold base and showcases a God of Fortune statuette, while the other features a red base and includes an Ingot Money Bank ornament. They are intended to serve as tabletop decorations and will be sold as a two-piece set at retail during the Lunar and Chinese New Year celebration season. |
| Reason: The plastic imparts the essential character. |
| Ruling Date: May 30, 2024 |
N340129: The tariff classification of polyethylene terephthalate (PET) containers from China
| HTS: 3923.90.0080, 9903.88.03, 3% + 25%, "articles for the conveyance or packing of goods, of plastics: other: other." |
| Item: Food storage containers composed of polyethylene terephthalate. The containers are composed of flimsy transparent materials and have matched snap in lids. They are not designed for microwave use or for cold, refrigeration or freezer use. The containers will be sold to food providers, such as grocers, to package and sell food products to consumers. |
| Reason: N/A |
| Ruling Date: May 30, 2024 |
N340106: The tariff classification of three tote bags from China
| HTS: 4202.92.3131, 9903.88.03, 17.6% + 25%, “Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers.” |
| Item: Child’s novelty tote bags. Each article is constructed of 100 percent polyester, which is a man-made material. They are utilitarian articles that provide the useful functions of organizing, storing, protecting, and transporting a child’s personal effects. Each bag is of a durable construction and suitable for repetitive use. Each features an open top with one carrying handle. |
| Reason: N/A |
| Ruling Date: May 30, 2024 |
N340055: The tariff classification of seat components from China
| HTS: 9401.99.9081, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other.” |
| Item: Powder coated steel metal seat clamping mechanisms. No rubber components are included. The components will be affixed to floor/ground or vertical base/wall surface mounted seat stanchions. After U.S. importation, the seating components will be joined with other parts of seats (metal rails, plastic frame seat foundations and backrests) and will then be permanently installed and located in arenas, auditoriums, or stadiums. |
| Reason: The items are incomplete dedicated parts of seats and are not more specifically provided for elsewhere in the tariff schedule. |
| Date: May 30, 2024 |
N339907: The country of origin of framed mirrors
| Country of Origin: China |
| Item: The “Large Framed Wall Mirror”. The mirror is composed of a framed glass mirror that is coated with a reflective layer, polystyrene or aluminum frame, paper or medium density fiber (MDF) backing, and metal hardware. They will be sold exclusively as framed mirrors. The product will be imported and properly identified as a mirror. The framed mirror will be manufactured in either Vietnam or Cambodia from components originating from China (coated mirror glass and aluminum extrusions sourced from China). |
| Reason: The Large Framed Wall Mirrors undergo what would be deemed a simple manufacturing process, not a substantial transformation, by being assembled and would not emerge with a new name, character, and use that is different from what they possessed prior to this processing. |
| Ruling Date: May 30, 2024 |
N339838: The tariff classification of Famotidine Injection in dosage form, from India
| HTS: 3004.90.9256, 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 digestive system: Containing famotidine or its salts.” |
| Item: Famotidine Injection is a histamine H2 receptor antagonist. The primary clinically important pharmacologic activity of famotidine is inhibition of gastric secretion. Famotidine Injection is indicated in some hospitalized patients with pathological hypersecretory conditions or intractable ulcers, or as an alternative to the oral dosage forms for short term use in patients who are unable to take oral medication for the following conditions: short term treatment of active duodenal ulcer, maintenance therapy for duodenal ulcer patients at reduced dosage after healing of an active ulcer, short term treatment of active benign gastric ulcer and for the short term treatment of gastroesophageal reflux disease (GERD). |
| Reason: N/A |
| Ruling Date: May 30, 2024 |