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:
N322430: The tariff classification of a breathing trainer from China
| HTS: 8543.70.9960, 2.6%, “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 breathing stone, used a relaxation aid and breathing trainer. The device comprises a plastic housing, measuring 7 inches long by 5 inches wide, containing an electrically vibrating motor, various electrical components, and a rechargeable battery. On the outside of the device is a power button, lights, and a function selection button. In use, the device is held on the chest of the user and, when powered on, provides a vibration and flashing light pattern that are used to time a breathing pattern. Additionally, the user can select to play relaxing tones, including forest, jungle, and ocean sounds, that assist in calming the individual. |
| Reason: The breathing stone does not contain any sensors and therefore does not have the ability to obtain or provide any measurements. Without having the ability to provide measurements, heading 9031 is not applicable. |
| Ruling Date: Nov. 8, 2021 |
N322573: Classification of an outdoor fire pit table with seating from China
| HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: An outdoor fire pit table and seating set consisting of a fire pit table, two chairs and two loveseats. The rectangular table has an aluminum tabletop with a propane-fueled stainless-steel burner, and a flush-fit aluminum burner cover. It measures 49.8" (W) x 32.5" (D) x 24.8" (H) and includes a rectangular pedestal made of a PVC wicker-covered aluminum frame. The rectangular burner with fire glass sits in the middle of the aluminum tabletop. The tabletop extends 9.78" on either side of the burner pan widthwise and 9.17" on either side of the burner pan depthwise. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2021 |
N322583: The tariff classification of two Halloween decorations from China, Taiwan, Vietnam, India, Indonesia, and Bangladesh
| 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: Halloween Gnomes, constructed of polyester textile and a sandbag ballast. One features the prominent visage of a scary howling ghost, the other the visage of a jack-o’-lantern. Both styles are identical except for color. The items are marketed and sold only as decorations for Halloween. |
| Reason: N/A |
| Ruling Date: Nov. 8, 2021 |
N322108: The country of origin of indoor air conditioning (AC) units for the purpose of trade remedies under Section 301
| Origin: Thailand |
| Item: Indoor units of an airconditioning system. Once imported, the indoor units are paired with their respective outdoor compressor/condenser units to make a complete AC system that solely cools. The indoor units consist of a chassis that primarily contains a PCB assembly, a filter, a temperature sensor, and a heat exchange unit (evaporator). Each unit is assembled in Thailand from components that originate in China and Thailand. The indoor chassis and exterior components, such as panel, surface frame, cover board of the surface frame and wind guide strip are manufactured in Thailand using a plastic injection process. The heat exchange unit (evaporator) is constructed of Chinese-origin copper and aluminum. The PCB assembly is formed in Thailand by mounting, affixing, gluing, and welding electrical components from China on an electrical board. The Chinese radiator is also connected to the components. |
| Reason: Each indoor unit is assembled in Thailand from components that originate in China and Thailand. However, the final assembly is rather simple and therefore the origin of the indoor unit should be determined by its dominant component, which is the component that contributes to the cooling process, e.g., the Thai heat exchange unit (evaporator). |
| Ruling Date: Nov. 5, 2021 |
N322133: Classification of agricultural shelving from China for use in the cultivation of mushrooms
| HTS: 7610.90.0080, 5.7%, "Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other." Secondary classification: 9817.00.5000, free, agricultural or horticultural equipment. |
| Item: Agricultural “shelving” made from heavy-duty aluminum that is designed to withstand the weight of growing material, mushrooms, lorries, lighting, and irrigation equipment. This mushroom-growing equipment will be bolted to the floor and will be used to grow exotic mushrooms that will sold to gourmet grocers. The product is made from non-corrosive and food grade aluminum which is crucial for watering the mushrooms and ensuring that the mushrooms are safe for human consumption. They are also designed for picking lorries and are imported with features that allow for irrigation equipment to be securely attached |
| Reason: Heading 7610 is excepted from the exclusion for articles of Chapter 76 from classification in subheading 9817.00.5000. The subject article is designed with features for picking lorries and an irrigation system, so it would qualify as mushroom-growing equipment. The importer meets the actual use requirements of sections 10.131 through 10.139 |
| Ruling Date: Nov. 5, 2021 |
N322136: The tariff classification of Famotidine Suspension in dosage form, from India
| HTS: 3004.90.9260, 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: Medicaments primarily affecting the digestive system: Other.” |
| Item: Famotidine Suspension, imported in 40 mg/5 ml, a histamine-2 blocker that works by decreasing the amount of acid the stomach produces. It is used to treat duodenal ulcers, benign gastric ulcers, gastroesophageal reflux disease (GERD), and Zollinger-Ellison syndrome. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2021 |
N322137: The tariff classification of Mesalamine Suppositories in dosage form, from Italy
| HTS: 3004.90.9260, 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: Medicaments primarily affecting the digestive system: Other.” |
| Item: Mesalamine, imported in 1000 mg suppositories, which belongs to a class of drugs known as aminosalicylates. It is indicated for the treatment of patients with active or mild to moderate acute exacerbations of ulcerative colitis, and for the maintenance of remission of ulcerative colitis. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2021 |
N322138: The tariff classification of Amitriptyline Hydrochloride Tablets in dosage form, from India
| HTS: 3004.90.9235, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents." |
| Item: Amitriptyline Hydrochloride, imported in 10 mg, 25 mg, 50 mg, 75 mg, 100 mg, and 150 mg tablets, which belongs to a class of drugs called tricyclic antidepressants. It is indicated for the treatment of depressive illness, either endogenous or psychotic, and to relieve depression associated anxiety. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2021 |
N322224: The tariff classification of corrugated cardboard display tray from China
| HTS: 4823.90.6700, free, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other." |
| Item: A corrugated cardboard display tray that is imported in flat, unfolded condition. The flat, corrugated cardboard is coated on one side; when the tray is folded, the coated side becomes the outward-facing surface. The paperboard display tray is printed with the company name and logo. The tray includes a separate paperboard panel that is printed with product image and marketing information; this panel is inserted vertically into the back of the tray and functions as part of the product display. The display tray, often referred to as a PDQ (“pretty darn quick”) display, is designed to hold and display retail items on countertops or shelves in retail stores. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2021 |
N322258: The country of origin of kitchen cabinets
| Origin: Mexico |
| Item: Wooden kitchen base cabinet composed of a base cabinet, drawer, shelf and door. Although the requester believes that the wood used to produce the item originates in Mexico, wood from other countries may be used. The metal brackets, hinges, shelf rests, drawer guides and other hardware are from various countries. In Mexico, the manufacturer cuts plywood and other woods to the dimensions required for production. The wood used to produce the door and drawer faces is then further cut or engraved to create ridged faces. The wood is drilled to provide for installation of hinges and holes are punched in the wood to allow for easy installation of the metal brackets, shelf rests, and drawer guides. The wood is sanded and cleaned before a penetrating stain or paint is applied for uniform coloring. After staining/painting, a sealer coat is applied to the wood. The product is then hand sanded and a catalyzed clear topcoat is applied to protect the wood. |
| Reason: The processing in Mexico results in a substantial transformation of the wood and hardware. |
| Ruling Date: Nov. 5, 2021 |