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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Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N341828: The tariff classification of plastic pet waste bags from China
| HTS: (1) 3923.00.0095, 9903.88.03, 3% + 25%, "Articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other." (2) 3923.29.0000, 9903.88.03, 3% + 25%, "Articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics." |
| Item: (1) Post-consumer recycled pet waste bags composed of recycled polyethylene and incorporating handles. (2) Compostable pet waste bags that incorporate handles and are composed of 75% polybutylene adipate terephthalate (PBAT), 5% polylactic acid (PLA) and 20% starch. |
| Reason: N/A |
| Ruling Date: Aug. 16, 2024 |
N341854: The country of origin of Tretinoin Cream, USP 0.1%
| Origin: Germany |
| Item: Tretinoin Cream, USP 0.1% is a medicinal preparation containing Tretinoin, a naturally occurring derivative of vitamin A (retinol), as the active ingredient. It is indicated for the topical application in the treatment of acne vulgaris. The active pharmaceutical ingredient (API), Tretinoin, is manufactured in Germany and the finished Tretinoin Cream in dosage form is made in India. In India, the Tretinoin will be mixed with inactive ingredients to produce the final Tretinoin Cream in dosage form. |
| Reason: The mixing of the active ingredient Tretinoin (made in Germany) with the inactive ingredients into the final dosage Tretinoin Cream in India does not result in a substantial transformation and the country of origin will be Germany. |
| Ruling Date: Aug. 16, 2024 |
N341897: The tariff classification of Tirzepatide (CAS No. 2023788-19-2) in bulk powder form, from Spain
| HTS: 2937.19.0000, free, “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Other.” |
| Item: Tirzepatide is a dual glucose-dependent insulinotropic polypeptide (GIP) and glucagon-like peptide-1 (GLP-1) receptor agonist indicated for the treatment of Type 2 diabetes. It is used along with diet and exercise to help improve blood sugar (glucose) in adults with type 2 diabetes mellitus. |
| Reason: N/A |
| Ruling Date: Aug. 16, 2024 |
N341968: The tariff classification of a desk organizer from Malaysia
| 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 desk organizer made of particle board overlaid with PU paper, which comes in two finishes, oak and white. The assembled unit measures approximately 16.4” in length by 7.8”deep by 9.25” high and features one interior top shelf running its length and two bottom shelves with a center divider. It is open in the back. It is imported and sold to the customer unassembled and provided a copy of the assembly instructions. Screws and dowels necessary for assembly are included in the box. |
| Reason: General Rule of Interpretation 2(a) says: “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Therefore, the unassembled desk organizer unit will be classified the same as if assembled. Chapter 44, Note 3 states, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” |
| Ruling Date: Aug. 16, 2024 |
N342063: The tariff classification of the IDEXX InVue Dx Cellular Analyzer from the United States
| HTS: 9027.50.4060, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared). Other: Electrical: Other.” |
| Item: The IDEXX InVue Dx Cellular Analyzer, which is a device that performs pathologist-level cellular analysis and blood morphology testing for canines and felines. Instead of slides, the instrument uses disposable consumables to dilute and stain samples and present them to a digital optics system analysis. The sample images captured are analyzed for element identification and classification to provide diagnostic results. The device can test for blood morphology, platelets, spherocytes, red blood cell agglutination, immature neutrophils, ear cytology, rod-shaped bacteria, cocci-shaped bacteria, white blood cells, yeast, and mites. The analyzer connects to the IDEXX VetLab Station through the IDEXX VetLab router. From the IDEXX VetLab Station, the user can choose patients, start sample runs, read results, and run reports. If the IDEXX VetLab Station is integrated with the practice management system, analyzer results are automatically returned to the patient record and all charges captured. |
| Reason: Subheading 9027.50 is applicable since it is an analytical device using optical radiations. However, as per Chapter 90 Additional U.S. Note 2, the analyzer would be considered electrical since it plugs into a standard power outlet and uses a laser to perform the analysis. Therefore, there is a subheading earlier in the heading that would be more appropriate. |
| Ruling Date: Aug. 16, 2024 |
N341565: The tariff classification of a costume accessory from China
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: A polyester plush knit headpiece with long rabbit ears. The headpiece features two hanging “arms” about 13 inches long on both sides. At the end of each arm, there is a manual hand pump concealed inside the arm that allows the approximately 8” ears to stand straight up when squeezed by the user. Upon releasing the hand pump, the ears move down. |
| Reason: Although referred to as a hat, the headpiece is non-durable and, if functional at all, its decorative nature clearly predominates over any utilitarian purpose. |
| Ruling Date: Aug. 15, 2024 |
N341575: The tariff classification of footwear from China
| HTS: 6404.11.9020, 9903.88.15, 20% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Tennis shoes, basketball shoes, gym shoes, training shoes and the like: Other: Valued over $12.00/pair: For men: Other." |
| Item: A closed-toe/closed-heel, below the ankle, men’s athletic shoe. The upper is predominantly composed of knit textile, making it the constituent material of the upper. The footwear has an athletic appearance, a U-shaped eye stay, and a functional lace closure over a separate tongue. The rubber or plastics outer sole is designed for traction. There is no foxing or foxing-like band. |
| Reason: The shoes have an athletic appearance and most of the construction features necessary for use during athletic games or purposes. Additionally, they are not considered slip-on footwear. The wearer must employ the use of functional laces, as they need to be opened and closed to take the shoes on and off. For these reasons, they will be classified elsewhere. |
| Ruling Date: Aug. 15, 2024 |
N341577: The tariff classification of footwear from Vietnam
| HTS: 6404.19.3940, 37.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for men." |
| Item: A closed-toe/closed-heel, below the ankle, men’s slip-on shoe. The upper is predominantly composed of knit textile, making it the constituent material of the upper. The footwear has an elastic lace threaded through eyelets in a U-shaped eye stay. The shoe does not have a separate tongue and is considered slip-on footwear. The rubber or plastics outer sole weighs more than ten percent of the shoe’s total weight. There is no foxing or foxing-like band. |
| Reason: The “miniTesla Starter Kit” is intended and principally designed for the amusement of hobbyist ages 14 years and older. |
| Ruling Date: Aug. 15, 2024 |
N341638: The tariff classification of welded tubes from Spain, China, India, Thailand, Vietnam, or Turkey
| HTS: (Wall thickness of 4 mm or more): 7306.61.1000, 9903.80.01, free + 25%, "Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: Other, welded, of noncircular cross section: of square or rectangular cross section: having a wall thickness of 4 mm or more: of iron or nonalloy steel." (Wall thickness less than 4 mm) 7306.61.5000, free, "Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel: Other, welded, of noncircular cross section: of square or rectangular cross section: having a wall thickness of less than 4 mm: of iron or nonalloy steel." Both subheadings, if from China: 9903.88.15, 7.5%. |
| Item: Structural square section beams. These welded, cold-formed, hot-dipped galvanized, nonalloy steel beams are used to transfer torsion, horizontal loads, and vertical loads from the tracker and solar panels to the pillars of the ground mounted steel structure. The beams measure 120 mm x 120 mm, 130 mm x 130 mm, or 150 mm x 150 mm and have a wall thickness ranging from 2 mm to 5.5 mm. The beams will be both drilled and not drilled. The drilled beams contain eight holes on one end that are used to connect the beams to other parts of the solar structure. |
| Reason: The subject beams are specifically provided for elsewhere in the tariff, and therefore are precluded from classification in heading 7308. At the time of importation, the beams are merely square tubes which have been drilled or not drilled. |
| Ruling Date: Aug. 15, 2024 |
N341669: The tariff classification of footwear from China
| HTS: (1) 6404.11.9080, 9903.88.15, 20% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: other: other." (2) 6404.19.9090, 9903.88.15, 9% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other. The rate of duty will be 9 percent ad valorem. |
| Item: (1) Closed toe/closed heel, below the ankle, children’s sneakers. The external surface area of the uppers consists of textile. Both styles are secured to the foot with two straps having hook and loop closures on the lateral sides. (2) A below the ankle, closed toe/closed heel, girl’s shoe. The textile upper is decorated with embroidery and has two straps that are secured on the lateral side with hook and loop closures. The rubber/plastics outer sole is sewn to the upper. |
| Reason: N/A |
| Ruling Date: Aug. 15, 2024 |