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:
N322689: The tariff classification of polymer cylinders
| HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: Generally hollow or solid cylinders made principally from ethylene plastics - polytetrafluorethylene (PTFE). They will come in hundreds of possible size combinations, with a general diameter of one inch to 48 inches, a wall thickness of one inch to six inches, and lengths ranging from two inches to ten inches. Smaller diameters will be solid. These cylinders are molded through a cold and hot compression process. They are intended to be used as billets, and after importation into the United States, will be machined into dynamic seals. |
| Reason: The polymer cylinders would be considered articles of plastic, and they are not more specifically provided for elsewhere. |
| Ruling Date: Nov. 29, 2021 |
N322757: The country of origin of hammers
| Origin: Vietnam |
| Item: Hammers with steel heads. The manufacturing process begins in Vietnam, where raw Chinese-origin steel is forged and sandblasted into the final shape and size of the imported hammer heads. A hole for the handle is machined into each of the heads, as is the final driving head. The steel hammer heads are then sent to China where they are heat-treated, polished, cleaned and coated with antirust oil. Finally, the hammer heads are assembled with Chinese-origin handles, affixed with labels and packed for export to the United States. |
| Reason: It is the forging of the hammer heads that imparts the essence of finished hammers. In Vietnam the hammer heads are forged and take on the shape and size of finished hammer heads. Based on the provided description and pictures of the assembly and finishing operations performed in China, the forged hammer heads are not substantially changed so as to transform them into a new article with a different name, character or use. Additionally, the hammer heads are not substantially transformed by the attachment of the handles. |
| Ruling Date: Nov. 29, 2021 |
N322847: The tariff classification of a beekeeper jacket from Pakistan
| HTS: 6211.43.0078, 16%, "Other garments, women’s or girls’: Of man-made fibers, Jackets and jacket–type garments excluded from heading 6202.” |
| Item: A unisex Beekeeping Jacket with detachable hood. The jacket is constructed of 65% polyester, 35% cotton woven twill fabric. The beekeeper hood consists of a veil constructed from black woven polyester mesh fabric in front and white polyester/cotton fabric at the back. The jacket features a full front zipper opening, a fabric throat cover, two chest flap pockets with hook and loop closure, two front patch pockets below the waist, elasticized wrist cuffs, and an elasticized waist. The beekeeper hood is attached to the coverall by a heavy-duty zipper and features a wide brim to keep the veil away from the face and spring steel band rings to keep the veil away from the head when the hood is not in use. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2021 |
N322863: The tariff classification of pumpkin decorations from China
| HTS: 4420.10.0000, 3.2%, “Statuettes and other ornaments, of wood." |
| Item: Three styles of decorative wood and fabric pumpkins designed to stand on a shelf, table, or other flat surface. Each pumpkin measures approximately 9 inches wide and 10 inches high. They differ only in details, such as fabric print. The shape of the pumpkin, including stem, is cut from 1” thick pieces of medium density fiberboard (MDF). On the face of each plaque, MDF strips trace the pumpkin outline and form vertical lines on the pumpkin while colorful polyester fabric backed by polystyrene show between the MDF pieces and puff out to create a quilted effect. Polyester leaves and a burlap bow are attached at the stem along with a small tag reading “blessed” attached by three wooden beads. An MDF kickstand is attached to the back. |
| Reason: The pumpkin decoration is a composite good made up of wood, fabrics, and polystyrene. It is the wooden elements that impart the essential character. The wood provides the item’s shape, structure, and part of the visual appeal. Per your submitted figures, the wooden elements also predominate substantially by weight and value over the other components. |
| Ruling Date: Nov. 29, 2021 |
N322947: The tariff classification of wooden plaques from China
| HTS: 4911.99.8000, free, “Other” printed articles. |
| Item: A round, wooden (MDF) wall plaque. It measures 11.8” in diameter and comes in two versions. On the face of one are silk-screen printed, “fall is my favorite” with a small pumpkin and two small autumn leaves. On the other are printed the words, “Gather here with grateful hearts” and a sprig of wheat. A metal loop and hemp twine are attached to the top for hanging. |
| Reason: For this purely decorative article, it is the printed message on the face that imparts the essential character. |
| Ruling Date: Nov. 29, 2021 |
N322547: The tariff classification of Tolperisone Hydrochloride (CAS No. 3644-61-9) in bulk form, from Mexico and Austria
| HTS: 2933.39.4100, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Drugs: Other.” Pursuant to General Note 13, the rate of duty will be free |
| Item: Tolperisone Hydrochloride, a muscle relaxant used for the symptomatic treatment of spasticity and painful muscle movements. It will be imported in bulk form and used in the manufacture of a finished drug product for the treatment of painful muscle spasms. |
| Reason: Though a Ketone, Tolperisone Hydrochloride also contains a hydrogenated pyridine ring which is provided for in heading 2933. |
| Ruling Date: Nov. 24, 2021 |
N322506: The tariff classification of Imipenem and Cilastatin for Injection in dosage form, from Italy
| HTS: 3004.20.0060, 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 antibiotics: Other: Other.” |
| Item: Imipenem and Cilastatin for Injection, imported in 500 mg/500 mg vials, a medicinal preparation containing Imipenem (thienamycin antibiotic) and Cilastatin (inhibitor of the renal dipeptidase, dehydropeptidase I), as the active ingredients. It is indicated for the treatment of serious bacterial infections including endocarditis (infection of the heart lining and valves), respiratory tract (including pneumonia), urinary tract, abdominal (stomach area), gynecological, blood, skin, bone, and joint infections. |
| Reason: The dropper component imparts the essential character to this article. |
| Ruling Date: Nov. 24, 2021 |
N322690: The tariff classification and country of origin of a log rack cover from Cambodia
| HTS: 6307.90.9891, 7%, “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem. |
| Origin: China |
| Item: A textile cover with shaped corners to protect firewood from the elements. The log cover is composed of a 100 percent polyester woven fabric from China, dyed black and impregnated with polyvinyl butyral (PVB) on the interior side in Cambodia. |
| Reason: The polyester fabric is impregnated with PVB in Cambodia, which is not regarded as a fabric-making process. Therefore, the country of origin is the country in which the fabric is woven, that is, China. |
| Ruling Date: Nov. 24, 2021 |
N322725: The tariff classification of a reaching tool from China
| HTS: 8479.89.9499, 2.5%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other." |
| Item: A 32-inch, ergonomically designed, mechanical reaching device which is used to retrieve items such as litter, clothing, coins, etc. To activate, the user presses the trigger to unlock the jaws which have 90-degree rotating head and a built-in magnet to grab small metal items. The item folds for storage purposes. |
| Reason: The reaching tool does not possess any distinguishable features to be recognizable as “specially designed or adapted” for the use or benefit of handicapped persons. As a result, the Equate Elderly Reaching Tool will not be eligible for the duty-free treatment under subheading 9817.00.96. |
| Ruling Date: Nov. 24, 2021 |
N322520: The tariff classification and status under the United States-Korea Free Trade Agreement (UKFTA) of a men’s pullover from Korea
| HTS: 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| FTA: The pullover fails to qualify for UKFTA preferential treatment |
| Item: A men’s pullover constructed of 88% nylon and 12% spandex knit fabric that is finely knit fabric and measures 24 stitches per two centimeters in the direction the stitches are formed. It features a self-fabric crew neckline, long, hemmed sleeves, and a straight, hemmed bottom. Nylon filament fibers are extruded and twisted into yarns in China. Spandex filament fibers are also extruded and twisted into yarns in China. In China, the nylon and spandex yarns are knitted into fabric, which is exported to South Korea. In South Korea, the fabric is cut, sewn, and assembled into the finished garments using threads produced in China. The finished garments are exported directly from South Korea to the United States. |
| Reason: The component that determines the tariff classification of Style 0274 is the nylon/spandex knit fabric. Accordingly, this is the only component that must satisfy the rule of origin set out in GN 33(o)/61.33. The Chinese nylon/spandex fabric used to produce Style 0274 is classifiable within the tariff range of headings 6001 through 6006, which is one of the exclusions listed in GN 33(o)/61.33. Therefore, this rule of origin is not satisfied. |
| Ruling Date: Nov. 23, 2021 |