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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N341522: The tariff classification of Prucalopride Tablets in dosage form, from India
| HTS: 3004.90.9259, 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: Other.” |
| Item: Prucalopride, imported in 1 mg and 2 mg tablets, is in a class of medications called serotonin receptor agonists and works by increasing peristalsis (contractions) in the colon. It is indicated for the treatment of moderate to severe irritable bowel syndrome (IBS) associated constipation when laxatives have become ineffective. It is also indicated for the treatment of chronic idiopathic constipation (CIC) in adults. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2024 |
N341635: The tariff classification of steel wheels and tires from Thailand
| HTS: 8716.90.5059, 3.1%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Parts: Other: Wheels: Other: Wheels with Tires: Wheels with other tires.” |
| Item: Wheel and tire assemblies designed to be mounted to an intermodal chassis. The tires are radial and made of rubber. The wheels are made of steel and have a 22.5 inch diameter and 8.25 inch width. |
| Reason: The assemblies are used on intermodal chassis, which are not self-propelled and intended to be towed behind a vehicle. As a result, classification of the wheel and tire assemblies in heading 8708 is precluded. |
| Ruling Date: Aug. 8, 2024 |
N341162: The country of origin of tuna
| Origin: Ghana |
| Item: Two species of tuna, skipjack (Katsuwonus pelamis) and yellowfin (Thunnus albacore), are caught by Ghana-flagged vessels in the Indian and Atlantic Oceans. The whole fish is frozen with no other processing performed on board the vessels. In Ghana, the tuna is gilled, gutted, cut into loins, and then exported to Poland, where the loins are defrosted and processed with spices, herbs, flavorings, and oil. The tuna is then raw packed in 4.5-ounce cans that are seamed, retorted, and heated for sterilization. The product is packed 12 club cans per tray/case and will be sold under the Chicken of the Sea and King Oscar brands in supermarkets and on online retailers. |
| Reason: N/A |
| Ruling Date: Aug. 7, 2024 |
N341226: The tariff classification of footwear from Hungary
| HTS: (1) 6403.91.6090, 8.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for men, youths and boys: other: other: other." (2) 6403.91.9051, 10%, "Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other." |
| Item: (1) Closed toe/closed heel, above-the-ankle, boy’s boots. The external surface area of the uppers (esau) and the lining of the boots consist of cow leather. The upper leather components, including reinforced toes/heels and ankle collars, are functionally stitched together and decorated by stitching. Two styles are secured to the foot by two straps with hook and loop closures on the lateral side, over a tongue. Another is secured to the foot with a vertical slide fastener on the lateral side toward the front. Each style has a flexible, molded, rubber or polyurethane outer sole with non-slip tread. (2) Closed toe/closed heel, above-the-ankle, girl’s boots. The external surface area of the uppers (esau) and the lining of the boots consist of cow leather. The upper leather components, including reinforced toes/heels and ankle collars, are functionally stitched together and decorated by stitching. Both styles are secured to the foot by two straps with hook and loop closures on the lateral side, over a tongue. Both styles have a flexible, molded, rubber or polyurethane outer sole with non-slip tread. |
| Reson: N/A |
| Ruling Date: Aug. 7, 2024 |
N341227: The tariff classification of footwear from Hungary
| HTS: 6403.91.9051, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other." |
| Item: Closed toe/closed heel, above-the-ankle, below-the-knee, girl’s boots. The external surface area of the uppers (esau) of all styles consists of cow leather. The components of the uppers are stitched together and have added decorative stitching. One style is decorated with a wide strap encircling the calf and a metal buckle on the lateral side. Another is decorated with pink embroidery around the back and side of the calf. A third is decorated with sewn on pieces of leather arranged to resemble an animal with a heart shaped nose and ears that extend over the topline. The lining of the boots consist of natural and synthetic textile materials. Each style has rubber or polyurethane outer soles with non-slip tread. |
| Reason: N/A |
| Ruling Date: Aug. 7, 2024 |
N341303: The tariff classification of grate drains and bell traps from India
| HTS: (1) 7326.90.8688, 2.9%, “Other articles of iron or steel: Other: Other: Other: Other: Other.” (2) 3922.90.0000, 6.3%, “Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Other.” |
| Item: (1) A cast iron grate drain. The grate drain measures 8 inches in length by 8 inches in width and weighs 2.7 pounds. You indicated that the drains are designed to be installed in drainage systems to facilitate water flow while preventing debris from entering the drainage pipes. They are typically used in commercial and residential construction projects. The grate drains are manufactured through a casting process which involves pouring molten iron into molds to achieve the desired shape and specifications. The final products are then finished and coated to prevent rust and corrosion. (2) A PVC (polyvinyl chloride) bell trap. The product is designed to be installed in drainage systems to trap debris and prevent it from entering drainage pipes while allowing water to flow through. The bell traps are typically used in commercial and residential construction projects. |
| Reason: (1) Even if the merchandise is painted as opposed to coated with lacquer, it has still been advanced beyond the condition allowed for classification in heading 7325. (2) Since the subject bell trap is designed to be attached directly to drainage systems, in the opinion of this office, the PVC bell trap is properly classified in 3922. |
| Ruling Date: Aug. 7, 2024 |
N341395: The tariff classification of a girl’s upper body garment from Cambodia
| HTS: (1) 6111.20.6070, 8.1%, “Babies’ garments and clothing accessories, knitted or crocheted: Of cotton: Other: Other, Other: Other.” (2) 6114.20.0060,108%, “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” |
| Item: An infant girl’s sleeveless bodysuit with a sewn-in mesh skirt. The bodysuit is constructed of 60 percent cotton and 40 percent polyester knit fabric and the mesh skirt is constructed of 100 percent polyester knit fabric with an elasticized waistband. The garment features a round neckline with a button closure at the back of the neck, a three snap closure at the crotch and sewn-on ruffles that border the arm openings. The garment will be imported in (1) infants’ sizes 12M to 24M and (2) girls’ sizes 2T to 7. |
| Reason: N/A |
| Ruling Date: Aug. 7, 2024 |
N341562: The tariff classification of handheld fan from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, "Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A foldable fan intended to be used by waving it back and forth to provide a cool stream of airflow to a child’s face. The handheld fan consists of two components: a 100% polyvinyl chloride (PVC) frame of sticks/ribs and a textile fabric composed of 100% polyester woven, printed fabric. The folded fabric is glued to the ribs of the PVC frame on one side. The PVC frame is held together by an aluminum loop. The fan measures 17 inches in length by 9-1/2 inches in height when fully opened and measures 1 inch in length by 9-1/2 inches in height when closed. |
| Reason: The essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to GRI 3(c), the handheld fan will be classifiable under heading 6307, which occurs last in numerical order among those which equally merit consideration. |
| Ruling Date: Aug. 7, 2024 |
N341576: The tariff classification of a plastic inflatable noodle from China
| HTS: 3926.90.7500, 4.2%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Item: An inflatable noodle that will be placed inside of Lifetime kayak hulls, through a hatch opening, by the owner. Then they will either be inflated manually or with an inflation device. They are intended to increase the buoyancy and decrease water infiltration within the kayak. It is made wholly from polyvinyl chloride (PVC) plastic and will measure 132 centimeters in length and 15 centimeters in diameter. |
| Reason: N/A |
| Ruling Date: Aug. 7, 2024 |
N341151: The tariff classification of a coated woven fabric of strip from India
| HTS: 5903.90.3090, 2.7%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Other: Other.” |
| Item: A woven fabric of textile strip which has been coated on one side with what appears to be a plastic material. The coated fabric itself resembles traditional roofing underpayments of a similar construction. In this case, the woven fabric of textile strip and the coating are both grey. The coating material is polypropylene and the coated fabric will be imported in rolls of varying widths. |
| Reason: N/A |
| Ruling Date: Aug. 6, 2024 |