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:
N325216: The tariff classification of Abiraterone Acetate Tablets in dosage form, from Malta
| HTS: 3004.39.0050, 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 hormones or other products of heading 2937: Other: Other.” |
| Item: Abiraterone Acetate, imported in 250 mg and 500 mg tablets, is a structural analogue of a steroid hormone with anti-androgen activity. It is indicated for the treatment of prostate cancer. |
| Reason: N/A |
| Ruling Date: April 29, 2022 |
N325234: The tariff classification of Azadirachtin Technical from India
| HTS: 3808.91.5001, 5%, “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: Other: Other.” |
| Item: Azadirachtin Technical powder is a neem seed extract derived from the seeds of the neem tree. It is then concentrated, further purified, precipitated, and dried to obtain the final technical concentrate containing Azadirachtin A&B as primary ingredients, in addition to other limonoids, and other extracted components in varying percentages. The active ingredient used in the manufacture of an agricultural insecticide. |
| Reason: The product is processed and refined beyond a simple extract of Heading 1302. |
| Ruling Date: April 29, 2022 |
N325322: The tariff classification of a plastic washer from Taiwan
| HTS: 3926.90.4590, 3.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [g]askets, washers and other seals: [o]ther.” |
| Items: “Round Locking Washer Classic,” used in plumbing to secure the overflow elbow of a waste and overflow assembly to the back of the tub. The washer is constructed of polyvinyl chloride plastic and features a knurled exterior and a threaded interior. |
| Reason: Fittings are described as items such as joints, elbows, or flanges. The product in question does not fit into any of these categories. Further, washers are specifically named within heading 3926. |
| Ruling Date: April 29, 2022 |
N325363: The tariff classification of pacifiers from Denmark
| HTS: (1) 3926.90.1600, 3.1%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]acifiers.” |
| (2) 4014.90.5000, 4.2%, “[h]ygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: [o]ther: [o]ther." |
| Items: BIBS® Colour Collection pacifiers. The request consists of two versions, (1) the soft round nipples are produced from silicone plastic and (2) from vulcanized natural rubber latex. Both versions feature ring handles. You indicate they are packed in paperboard boxes and imported with two per package. They are intended to be used by babies. |
| Reason: Chapter 39 only provides for articles of plastic. The version made with vulcanized natural rubber latex would be an article of rubber of chapter 40. |
| Ruling Date: April 29, 2022 |
N325484: The tariff classification of an electrical interface module from Indonesia
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other." |
| Item: 7.2 kW High Voltage Power Outlet Interface Module, which is a ruggedized electrical panel intended to be mounted into a vehicle to supply power externally. On the front panel of the Interface Module, there are one 230 VAC and two duplex 120 VAC sockets where users can plug into the appropriate receptacle and receive electrically protected vehicle power. Internally, the interface module is equipped with multiple relays, internal electronics for monitoring/communication with the vehicle’s inverter, sensors, and switches. |
| Reason: N/A |
| Ruling Date: April 29, 2022 |
N325561: The tariff classification of a housing assembly base from Mexico
| HTS: 8538.10.0000, HTSUS, free, "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus." |
| Item: Overmold Housing Assembly Base, which consists of a molded plastic base with multiple electrical contacts and bushings molded into the plastic. The Base is specially formed to receive electrical apparatus, such as terminals, bus bars, and coil assemblies. In use, an integrated brake control module is mounted to the Base to supply the necessary electrical connections for the operation of an electrically operated braking system. |
| Reason: N/A |
| Ruling Date: April 29, 2022 |
N325705: The tariff classification of a plastic pasta bowl from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” |
| Item: A pasta bowl. The article is cylindrical and made of 50 percent melamine and 50 percent urea plastics. The bowl’s exterior is white with blue stripes, and the interior is white. You have indicated that the bowl is designed to hold and consume an individualized portion of pasta. The item will be labeled and marketed as a pasta bowl. |
| Reason: N/A |
| Ruling Date: April 29, 2022 |
N325218: The tariff classification of COVID-19 test kits imported from the Dominican Republic
| HTS: 9027.50.4015, 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: Chemical analysis instruments and apparatus.” |
| Items: (1) Lucira Check-It COVID-19 Test kit. The device is a single use test kit intended to detect the novel coronavirus SARS-CoV-2 that causes COVID-19. The Covid test kits have two main components, the Sample Vial and the Test Unit. The Sample Vial is a single-use, disposable unit containing an elution buffer to release and lyse virions from a nasal swab sample. It comprises an injection molded plastic tube which contains elution buffer, a bottom foil seal, and a peelable top foil. The tube includes an integrated lip cap with a venting membrane. Additional items contained in the kit include a nasal swab, two AA batteries, instructions, and a plastic disposal bag. The Check-It COVID-19 Test kit is designed for home use. (2) Lucira All-in-One COVID-19 Test Kit, which is constructed of the same components and materials and is virtually identical to Lucira’s Check-It Test Kit, however, is targeted primarily for purchase and use by the medical community. (3) Test Unit when imported separately. The Test Unit is the largest part of the two major kit components. |
| Reason: The essential character of the kits is imparted by the diagnostic module. Although the diagnostic modules contain diagnostic reagents, the devices by themselves are not reagent preparations. Heading 3822 only describes one component of the diagnostic modules while heading 9027 describes the entire diagnostic modules as a single unit. |
| Ruling Date: April 29, 2022 |
N325268: The tariff classification of men’s upper body garments from Taiwan
| HTS: (1) 6101.30.2010, 28.2%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s." |
| (2)(3)(4) 6105.20.2010, 32%, "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s." |
| Items: (1) A men’s hip-length jacket constructed from knit and woven fabric components. (2) A men’s polo shirt constructed from 83% percent nylon and 17% spandex knit fabric that measures 26 stitches per linear centimeter in the horizontal direction and 66 stitches per linear centimeter in the vertical direction. (3) A men’s polo shirt constructed from 75% polyester, 19% nylon, and 6% spandex knit fabric that measures 19 stitches per linear centimeter in the horizontal direction and 31 stitches per linear centimeter in the vertical direction. (4) A men’s polo shirt constructed from 41% cotton, 27% rayon, 16% nylon, and 16% polyester knit fabric that measures 18 stitches per linear centimeter in the horizontal direction and 23 stitches per linear centimeter in the vertical direction. |
| Reason: N/A |
| Ruling Date: April 29, 2022 |
N325515: The tariff classification of Push eN Lift tub stoppers from China
| HTS: 7419.80.5010, 9903.88.03, free + 25%, "other articles of copper, other…brass plumbing goods not elsewhere specified or included." |
| Item: Push eN Lift tub stoppers consisting of a chrome plated brass body and cap, brass post, rubber washer, and stainless steel clip. The brass post threads into the strainer, and the body/cap of the stopper slides up to allow water to drain and slides down the post with the gasket sealing against the top of the strainer preventing water from draining. |
| Reason: The stoppers are composed of more than one metal. The classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the Push eN Lift tub stoppers that predominates by weight is brass. |
| Ruling Date: April 29, 2022 |