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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N351579: The country of origin of Mesalamine Extended-Release Capsules USP
| Origin: Italy |
| Item: Mesalamine, imported in 0.375 gram extended-release capsules, is a medicinal preparation containing Mesalamine, also known as 5-aminosalicylic acid (5-ASA), as the active ingredient. It is indicated for the maintenance of remission of ulcerative colitis in adults. The active pharmaceutical ingredient (API), Mesalamine, is manufactured in Italy and that the finished capsules in dosage form are made in China. In China, the Mesalamine will be mixed with various inactive ingredients to produce the final Mesalamine Extended-Release Capsules in dosage form. |
| Reason: The mixing of the active ingredient Mesalamine (made in Italy) with the inactive ingredients into the final Mesalamine Extended-Release Capsules in dosage form in China does not result in a substantial transformation |
| Ruling Date: Aug. 21, 2025 |
N351648: The tariff classification of a plastic automotive body trim piece from South Korea
| HTS: 3926.30.5000, 9903.02.56, 5.3% + 15%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: The product under consideration is described as the “COVER ASSY-FR FRAME INR, L/RH,” which is a plastic window frame cover component installed on the front doors of an automobile. The surface of the cover is treated with a matte finish to enhance its aesthetic appeal. It is intended to visually conceal the metal structure of the door frame while also serving the secondary role of limiting the intrusion of dust or foreign materials through gaps in the door. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351687: The classification and country of origin of an outdoor tool set from Vietnam
| HTS: 8211.10.0000, 8211.93.0031, 9903.81.91; 9903.02.69, 3¢ + 5.4% + 50% + 20%, “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [s]ets of assorted articles.” |
| Origin: Vietnam |
| Item: The product under consideration is a five-piece outdoor tool kit. It includes the following items: a multi-tool, an axe, a fixed blade knife, a hand trowel, and a fire starter kit. The multi-tool and ax both feature a folding knife blade of stainless steel in their handles. The multi-tool, axe, and fixed blade knife will be sourced from Vietnam and the hand trowel and fire starter kit will come from China. |
| Reason: It is the knives of heading 8211 that would impart the essential character to this set. As this product would be considered a set, the country of origin would be provided by the source country for the knives, which is Vietnam. |
| Ruling Date: Aug. 21, 2025 |
N351708: The tariff classification of Glatiramer Acetate Injection in dosage form, from Italy
| HTS: 3004.90.9215, 9903.01.32, 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: Antineoplastic and immunosuppressive medicaments.” |
| Item: Glatiramer Acetate Injection, imported in 20 mg/mL and 40 mg/mL single dose pre-filled syringes, is an immunomodulator drug. It is indicated for the treatment of patients with relapsing forms of multiple sclerosis. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351711: The tariff classification of stainless steel grab bars from China
| HTS: 8302.41.6080, 9817.00.96, free, “Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other.” |
| Item: The grab bars are composed of stainless steel tube with a diameter of 1 1/4 inches. The grab bars have a weight-bearing capacity of 500 pounds. The grab bars are wall mounted with provided mounting screws and anchors and are intended to provide safety and stability for individuals with disabilities in a residential and commercial setting. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351832: The Country of Origin of Black Tea Products
| Origin: Kenya and Sri Lanka |
| Item: The subject merchandise is described as four Black Tea Products. Teas one and three contain black tea that is grown, harvested, and processed in Kenya or Sri Lanka. The tea is then sent to Hong Kong where it is blended and mixed with other black teas of Kenyan and Sri Lankan origin. Teas two and four contain black tea that is grown, harvested, and processed in Sri Lanka and then sent to Hong Kong where it is blended and mixed with other black teas of Sri Lankan origin. |
| Reason: The processing undertaken at the facility in Hong Kong does not effect a substantial transformation. Accordingly, the tea retains its initial country of origin status. Therefore, items one and three are of Kenyan and Sri Lankan origin, while Items two and four are of Sri Lankan origin only. |
| Ruling Date: Aug. 21, 2025 |
N351843: The Country of Origin of Black Tea
| Origin: Sri Lanka |
| Item: The subject merchandise is described as three Black Tea products which are grown, harvested, processed, and packaged in Sri Lanka, shipped to a supplier in Hong Kong and, with no processing performed in Hong Kong, then shipped to the United States. |
| Reason: The steps undertaken at the facility in Hong Kong does not effect a substantial transformation. Accordingly, the tea retains its initial country of origin status and is a product of Sri Lanka. |
| Ruling Date: Aug. 21, 2025 |
N351848: The tariff classification of Pumice Power Foot Scrub from Canada
| HTS: 3401.11.5000, 9903.01.10, free + 35%, “Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other.” |
| Item: The product at issue is described as a foot scrub and cleanser, which will be imported in 2.5-ounce bars. The bars contain pumice powder for skin exfoliation and a skin cleansing preparation. The Pumice Power Foot Scrub is composed of pumice soap, pumice powder, soap noodles, glycerine, sorbitol, sodium stearate, and other ingredients. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351853: The tariff classification of a battery pack from China
| HTS: 8507.60.0020, 9903.01.24; 9903.01.25; 9903.88.15, 3.4% + 20% + 10% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” |
| Item: The merchandise under consideration is identified as a lithium-ion battery pack, with a nominal voltage of 7.2 VDC, a nominal capacity of 6 Ah, and a nominal energy of 43.2 Wh. Its main components include four 18650 cylindrical battery cells, a plastic frame to hold the cells, and an electrical contact connector. Post-importation, the battery pack will be integrated into a rugged handheld tablet. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N351862: The Country of Origin of Marshmallow DIY Kit
| Origin: Cambodia |
| Item: The subject merchandise is described as a Marshmallow DIY Kit, which contains marshmallows, sprinkles, an icing pen, and popping candy. The ingredients are sourced from various countries and all manufacturing, production, and processing operations for each of the four items are performed in a Cambodian factory. These steps include batching, unpacking, disinfecting, boiling, mixing, stirring, pressing, sealing, weighing, inspecting, warehousing, storing, and ultimately transporting the finished goods. |
| Reason: The steps undertaken by the means you outline at the Cambodian facility effect a substantial transformation. |
| Ruling Date: Aug. 21, 2025 |