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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N341614: The tariff classification of an acrylic shelf from China
| HTS: 3925.90.0000, 9903.88.03, 5.3% + 25%, "Builders’ ware of plastics, not elsewhere specified or included: other." |
| Item: An acrylic shelf. It is designed to be permanently mounted to a wall. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |
N341680: The tariff classification of knee pads from Taiwan
| HTS: 7210.49.0091, 9903.80.01, 9903.81.32, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Item: A pair of kneepads designed to protect dancers' knees from the impact on the dance floor. The kneepads are composed of five layers: a single layer of neoprene rubber is sandwiched between two layers of 100% polyester knit, dyed face fabric; a 2mm thick 100% silicone gel middle layer; and a 100% polyester knit micro fleece backing fabric. The knee pads are shaped like a cummerbund and are finished with a 1-1/4 inch wide 100% polyester knitted binding, dyed brown. The kneepads measure 5-1/2 inches in length by 3 inches in width and feature an elastic band sewn to both ends of the knee pad to help secure the item around a dancer’s knee. The elastic band, measuring 2-1/2 inches in length by 1 inch in width, is composed of 60% rubber and 40% polyester knitted fabric. The unisex item is sized for an adult or a child. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |
N341177: The tariff classification of three knife sets from China
| HTS: (1), (2) 8211.10.0000/8211.92.9030, 9903.88.15, 0.4¢/each + 6.1% + 7.5%, “Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: Sets of assorted articles.” (3) 8211.10.0000/8211.92.2000, 9903.88.15, 0.8¢/each + 4.6% + 7.5%, “Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: Sets of assorted articles.” |
| Item: Three knife sets. (1) The first set contains an eight-inch chef knife, an eight-inch slicing knife, a seven-inch santoku knife, a 5.5-inch serrated utility knife, a 3.5-inch paring knife, kitchen shears, and an Acacia wood block with a built-in sharpener. The blades and handles are both made from stainless-steel. (2) The second set has the same contents as the first knife set, with the only difference being the handles of the knives have a different design/shape. (3) The third set contains an eight-inch chef knife, an eight-inch slicing knife, an eight-inch bread knife, a seven-inch santoku knife, a five-inch serrated utility knife, a 3.5-inch paring knife, six 4.5-inch steak knives, and a Rubberwood block with a built-in sharpener and honer. The blades are stainless-steel, and the handles are made from acrylonitrile butadiene styrene (ABS) plastic, except for the butts and the handle fasteners which are also stainless-steel. |
| Reason: These sets will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The 3.5-inch paring knife provides the highest rate for all of the sets when combined with the additional Section 301 7.5 percent duty rate. As the first two sets have stainless-steel handles, those knives will be classified in subheading 8211.92.9030. The handles of the third set are predominately made from plastic, so the paring knife is classified in subheading 8211.92.2000. |
| Ruling Date: Aug. 5, 2024 |
N341219: The tariff classification of five woven upholstery fabrics from France
| HTS: 5801.36.0020, 9.8%, "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other." |
| Item: Five woven fabrics of jacquard weave construction composed wholly of acrylic staple fibers and woven with chenille yarns in the weft (filling) direction of the fabric. All five fabrics will be used for indoor and outdoor upholstered furniture. One will have a coating applied to the reverse side of the fabric that is visible to the naked eye. Two others will have a coating not visible to the naked eye, and two others will have no coating. The fabrics will be imported in various size rolls ranging from 40 yards to 60 yards in 54-inch widths. |
| Reason: Although one fabric style has a visible coating on the reverse side of the fabric, the fabric is constructed with chenille yarns. Through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59. |
| Ruling Date: Aug. 5, 2024 |
N341231: The tariff classification and country of origin of Doxycycline Capsules in dosage form
| HTS: 3004.20.0065, 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 antibiotics: Other: Containing doxycycline or its salts.” |
| Origin: Macau |
| Item: Doxycycline, imported in 40 mg capsules, is a medicinal preparation containing Doxycycline Monohydrate, an antibiotic, as the active ingredient. It is indicated for the treatment of bacterial infections, including acne, rosacea, urinary and respiratory tract infections, eye infections, gum disease, gonorrhea, chlamydia, and syphilis. The active pharmaceutical ingredient (API), Doxycycline Monohydrate, is manufactured in Macau and the finished Doxycycline Capsules in dosage form are made in India. In India, the Doxycycline Monohydrate will be mixed with various inactive ingredients to produce the final capsules in dosage form. |
| Reason: The mixing of the active ingredient Doxycycline Monohydrate (made in Macau) with the inactive ingredients into the final dosage capsules in India doesn't result in a substantial transformation. |
| Ruling Date: Aug. 5, 2024 |
N341267: The tariff classification and country of origin of loose spacers from Japan
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other … other." |
| Origin: Japan |
| Item: Furukawa Electric Power Systems (FEPS) Loose Spacers (LS) that are used to separate power lines to prevent galloping. |
| Reason: The loose spacers aerodynamically suppress the galloping of power lines and are not considered parts of a structure. As such, the loose spacers are precluded from classification in heading 7308. The manufacturing and assembly operations performed in Japan substantially transform the clamps, caps, pins, eye bolts, lock nut, bolts, washers, springs, clevis, nuts, chambers, terminals, screws, joint rods, case, etc. into a new and different article of commerce with a changed name, character, and use. Thus, the manufacturing and assembly processes performed in Japan result in a substantial transformation of the components. |
| Ruling Date: Aug. 5, 2024 |
N341323: The tariff classification of a Bag on Valve from China
| HTS: 7612.90.1030, 9903.88.03, 5.7% + 7.5%, "Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity not exceeding 355 ml.” |
| Item: A Bag on Valve (BoV) used to retail various liquid products where dispensing is a desired feature. The components that comprise the bag and valve assembly include an aluminum seal cup, a rubber cup gasket, a rubber stem gasket, a nylon stem, a stainless steel spring, a nylon valve chamber, a rubber washer, a polyethylene bow, a polyethylene dip tube, a paper sticker, and a polyethylene terephthalate (PET), aluminum, nylon, and polyethylene multilayered bag. The Bag on Valve will be imported as an assembled product. |
| Reason: The Bag on Valve is used to package various liquids and hold the product, and the multilayered bag performs the function of holding the liquid. The bag imparts the essential character to the subject Bag on Valve. The multilayered bag is a composite article that is comprised of polyethylene, aluminum, and nylon layers that are classified in different headings. The polyethylene and nylon reinforce/support the aluminum layers which protect and preserve the liquid contents. Therefore, the aluminum imparts the essential character to the multilayered bag. |
| Ruling Date: Aug. 5, 2024 |
N341529: The tariff classification of an electrical writing board from China
| HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: A portable lap desk with a digital drawing and writing screen. The subject device incorporates a cholesteric LCD screen and stylus, which is attached via a string, that allows the user to draw or write on the screen without the use of paper. When finished, the user presses a delete button that clears the screen via an electrical signal sent through the LCD. The subject device further incorporates a rotating bar at the top that allows the user to choose between various topics, such as the alphabet and numbers, that can be copied for learning purposes. You state that the device is marketed and used primarily by children aged 3 to 6. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2024 |
N341188: The country of origin of gas grills and a pizza oven
| Origin: Vietnam |
| Item: Gas grills and the pizza oven. In the production of the gas grills, all of the components are made in Vietnam except for the burners, which are made in China. The factory in Vietnam assembles the Vietnamese origin components with the Chinese origin burners to manufacture the finished gas grills, which includes the production of certain key sub-assemblies and the final assembly process. The Bills of Materials indicate that the Vietnamese components/materials and processing cost account for approximately 92% and 93% of the FOB cost of the finished products for the gas grills. Similarly, in the production of the pizza oven, the factory in Vietnam will have the burner, the regulator and hose, and the cordierite cooking plate manufactured in China while the other parts will be manufactured in Vietnam, i.e., most of the components are purchased and then processed in Vietnam, which account for approximately 82% of the FOB cost of the finished product. |
| Reason: The majority of the components, including the components of the main lids, the fire bowls, etc., are manufactured in Vietnam. The manufacturing process performed in Vietnam with respect to the grills and pizza oven in the scenario does constitute a substantial transformation of the Chinese parts or components. The manufacturing process in Vietnam involves complex and skilled operations, which is more than a simple assembly. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. |
| Ruling Date: Aug. 2, 2024 |
N341241: The tariff classification of an ornamental headpiece from China
| HTS: 9615.19.6000, 11%, “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” |
| Item: An ornamental headpiece made of gold colored iron and decorated with plastic faux pearls which are inset into the headpiece and are also used to form strands which are draped from the top with longer strands on each side. The design features two headbands, a plain one that rests on the head and a second larger band that uses the smaller band for support. The decorative larger band is suspended above the head, creating a halo effect. |
| Reason: N/A |
| Ruling Date: Aug. 2, 2024 |