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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N341161: The tariff classification of footwear from Vietnam
| HTS: 6403.99.9065, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other." |
| Item: Closed toe, closed heel, below-the-ankle, woman’s, athletic-look shoes, with functional leather lace closures. The external surface area of both uppers consists of leather and textile materials, where the leather predominates. The very thin outer soles for both styles are made of rubber or plastics. The shoes have negligible underfoot cushioning and would not be considered athletic footwear. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |
N341276: The tariff classification of a basket wrapper from Thailand
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other…other." |
| Item: A Basket Wrapper made from 5-millimeter-thick stainless steel and featuring uneven surfaces. The initial form of the Basket Wrapper is a flat rectangular steel sheet, which then undergoes a series of manufacturing steps including piercing, burring, forming, notching, and cut notching. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |
N341282: The country of origin of Proparacaine Hydrochloride Ophthalmic Solution USP, 0.5% in dosage form
| Origin: Switzerland |
| Item: Proparacaine Hydrochloride Ophthalmic Solution USP, 0.5% is a topical local anesthetic for ophthalmic use. It is used to perform tonometry, gonioscopy, removal of corneal foreign bodies and for short corneal and conjunctival procedures. |
| Reason: The mixing of the active ingredient Proparacaine Hydrochloride (made in Switzerland) with the inactive ingredients into the final dosage Proparacaine Hydrochloride Ophthalmic Solution in India does not result in a substantial transformation and the country of origin will be Switzerland. |
| Ruling Date: Aug. 6, 2024 |
N341307: The tariff classification and country of origin of a coated polyethylene microporous sheet
| HTS: 3921.19.0000, 9903.88.02, 6.5% + 25%, "other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics." |
| Origin: China |
| Item: Ceramic Coated Lithium-Ion Battery Separator. It is described as a thin microporous sheet of high-density polyethylene (HDPE) film. The film is coated with a boehmite/acrylic resin. The film is used as a lithium-ion battery separator. Its purpose is to physically block direct contact between the anode and cathode in the lithium-ion battery. It is a secondary battery component that prevents fire and explosion. |
| Reason: In China, HDPE is melted and mixed with antioxidants, neutralizer and base oil. This mixture is extruded into sheet form via a casting process. It is then stretched into its final shape and undergoes a pore forming process. The finished microporous sheet is wound onto a roll for shipment to South Korea. In South Korea, the product is unwound and coated with a boehmite/acrylic resin mixture. The coated microporous HPDE sheet is dried to remove moisture. After it is properly dry, it is slit into its final dimensions and wound onto rolls for shipment to the United States. Coating the HDPE microporous sheet in South Korea does not result in a substantial transformation. |
| Ruling Date: Aug. 6, 2024 |
N341328: The tariff classification of a pumpkin decorating kit and a textile fabric bag from China
| HTS (decorating kit): 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| HTS (fabric bag): 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other.” |
| Item: Jack O’ Lantern Push In Kit, item number OEM25-0529, which consists of 20 PVC blister sheets, 1 small plastic hammer, 1 fabric bag, 70 pcs plastic push pins. Also, a textile bag composed of 100 percent polyester knitted, dyed black, fabric. The rectangular shaped bag, measuring 6 inches in length by 8 ½ inches in width, is folded and sewn on two sides. |
| Reason: Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character. The blister sheets, consisting of jack-o’-lantern eyes, noses and mouths, push pins and small hammer are intended for use to decorate a pumpkin, an activity intended to be done only during, and in celebration of Halloween. The blister sheets, small plastic hammer, and plastic push pins will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the plastic blister sheets. The bag is not used solely in celebration of the holiday and appears to be a utilitarian or functional article. Utilitarian or functional articles are excluded from classification in Chapter 95 by Chapter Note 1(x) to Chapter 95. |
| Ruling Date: Aug. 6, 2024 |
N341337: The tariff classification of a plastic spacer from China
| HTS: 3926.90.9989 and 9903.88.15, 5.3% + 7.5%, "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: A bucket spacer. It designed to keep plastic buckets, as commonly found at home improvement stores, from locking together. The spacer is shaped roughly like a table with four legs. It is large enough to fit inside a five-gallon bucket and is tall enough to keep a nested bucket from fully seating and becoming stuck inside the other buckets. |
| Reason: Importer suggested classification under heading 3923, which provides for the conveyance and packing of goods. The item under consideration is described as a bucket spacer which is designed to prevent nested buckets from becoming stuck together. Therefore, this product is precluded from classification within this heading. The bucket spacer is considered an article of plastic and, as it is not more specifically provided for elsewhere, fits under 3926.90.9989. |
| Ruling Date: Aug. 6, 2024 |
N341405: The tariff classification of Methylprednisolone Tablets in dosage form, from India
| HTS: 3004.32.0000, 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: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Methylprednisolone, imported in 4 mg tablet form, is a synthetic corticosteroid (glucocorticoid) hormone. It is used to reduce inflammation in many conditions such as endocrine disorders, rheumatic disorders, collagen diseases, dermatologic diseases, ophthalmic diseases, respiratory diseases and allergic conditions. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |
N341510: The tariff classification of a woman's top from Vietnam
| HTS: 6211.43.1062, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other." |
| Item: A woman's upper body garment constructed from 77% polyester, 18% rayon, and 5% spandex woven fabric. The lined sleeveless garment features a full front opening secured by five button closures, a round neckline, pockets below the waist, and a self-fabric adjustable belt at the back. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |
N341526: The tariff classification of ceramic incense burner sets from China
| HTS: 6912.00.5000, 6%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.” |
| HTS: Two of the three models of the ceramic incense burner sets qualify for duty-free treatment under 9817.95.05, which provides for articles classifiable in subheadings 6912.00. |
| Item: Three models of 11-piece cone incense burner kits: Wispy Hollow Witch Cauldron, Wispy Hollow Mystical Moon, and Wispy Hollow Spooky Skull. The Wispy Hollow Witch Cauldron kit contains 1 black stoneware ceramic incense burner and 10 vanilla-scented incense cones. The incense burner is a three-dimensional representation of a black witch’s cauldron. The Wispy Hollow Mystical Moon kit contains 1 purple stoneware ceramic incense burner and 10 lavender-scented incense cones. The incense burner is shaped as a half moon with 7 cut-out star designs. The Wispy Hollow Spooky Skull kit contains 1 white stoneware ceramic incense burner and 10 cinnamon-scented incense cones. The incense burner is a three-dimensional representation of a skull. |
| Reason: The essential character of the 11-piece incense burner kits is the stoneware ceramic incense holder, qualifying for 6912.00.5000. The Wispy Hollow Mystical Moon kit doesn't quality for 9817.95.05, since the half-shaped moon with stars is not recognized as a festive motif or symbol associated with Halloween or any particular holiday. 9817.95.05 only allows for utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. The remaining two models incorporate a motif that Miss associated with Halloween. |
| Ruling Date: Aug. 6, 2024 |
N341609: The tariff classification of a surgical gown from China
| HTS: 6210.10.5010, free, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: nonwoven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Surgical or isolation gowns." |
| Item: Surgical gown constructed from a treated 100% polypropylene nonwoven fabric. The full-length gown features a crew neck and long sleeves with ribbed knit cuffs. The garment’s full back opening overlaps and secures with hook and loop tape at the neck and a self-fabric tie at the waist. |
| Reason: The gown qualifies for an exclusion from Section 301 tariffs under 9903.88.69, which excludes goods classified in 9903.88.15 and provided for in U.S. notes 20(r) and (s) to this subchapter. |
| Ruling Date: Aug. 6, 2024 |