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:
N329255: The tariff classification of footwear from China
| HTS: 6402.19.9031, 9903.88.15, 9% + 7.5%, " Other footwear with outer soles and uppers of rubber/plastics: Sports footwear: Other: Other: Valued over $12/pair: For men." |
| Items: Closed toe/closed heel men’s soccer cleats. The external surface area of the uppers for all styles is textile material, made up of synthetic fibers, that have been coated with thermoplastic polyurethane. The constituent material of the uppers is considered rubber/plastics (90 percent or less) for classification purposes. The molded rubber/plastics outer soles exhibit large cleats that protrude from the surrounding sole material and measure more than ¼ inch. The shoes do not have foxing or foxing-like bands. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2022 |
N328993: The tariff classification of footwear from Vietnam
| HTS: 6404.19.2060, 37.5%, "Footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for women." |
| Item: A closed-toe/closed-heel women’s hiking boot that covers the ankle. The external surface area of the upper is predominantly textile material. A lace is threaded through metal eyelets on the sides of the tongue and through a textile strip in front of the tongue. The collar and tongue are cushioned and there is a textile pull tab. The boot incorporates Gortex™ and is waterproof. The Vibram® rubber/plastic outer sole is molded for traction. The F.O.B. value is $62.50 per pair. |
| Reason: N/A |
| Ruling Date: Nov. 18, 2022 |
N329207: The classification of a turbocharger assembly from Japan
| HTS: 8414.59.3000, 2.3%, "Air or vacuum pumps, air or other gas compressors and fans;..Fans: Other: Other: Turbochargers and Superchargers." |
| Item: A turbocharger assembly used in a motor vehicle and primarily consists of a turbine wheel, a centrifugal wheel, a coupling shaft, and respective housings, each featuring an inlet and outlet. In operation, the turbine wheel receives exhaust gases. The energy created from the exhaust gases powers the compressor wheel, which boosts air pressure for the purpose of increasing engine power. The output pressure of the turbocharger assembly ranges from 20.7 to 22.7 pounds per square inch, and the specific pressure ratio will eventually range between 1.4 and 1.5. |
| Reason: Fans are classified within subheading 8414.59. Guidance regarding fans is provided in Explanatory Note (B) explains fans of the first kind may act as air extractors or as blowers. They consist of a propeller or blade-type impeller revolving in a casing or conduit, and function on the principle of rotary or centrifugal compressors. |
| Ruling Date: Nov. 18, 2022 |
N328851: The tariff classification of multilayer wood flooring panels from Brazil
| HTS: 4412.51.3105, 8%, "Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of tropical wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring." |
| Item: multilayer wood flooring panels |
| Reason: “Plywood” is defined in the ENs for heading 4412 as “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” This definition describes the instant panels. |
| Ruling Date: Nov. 17, 2022 |
N328956: The tariff classification of Topiramate Extended-Release Capsules in dosage form, from India
| HTS: 3004.90.9230, 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: Anticonvulsants, hypnotics and sedatives. |
| Item: Topiramate, imported in 25 mg, 50 mg, 100 mg, 150 mg, and 200 mg extended-release capsules is an anticonvulsant drug. It is used in the control of epilepsy and in the prophylaxis and treatment of migraines. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2022 |
N328957: The tariff classification of Posaconazole Delayed-Release Tablets in dosage form, from India
| HTS: 3004.90.9209, 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: Anti-infective medicaments: Antifungals.” |
| Item: Posaconazole, imported in 100 mg delayed-release tablets, is a triazole antifungal drug. It is used to treat invasive infections by Candida species and Aspergillus species in severely immunocompromised patients. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2022 |
N329057: The tariff classification of an electric fork-lift from China
| HTS: 8427.10.4000, 9903.88.01, free + 25%, “Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Self-propelled trucks powered by an electric motor: Rider-type, counterbalanced fork-lift trucks.” |
| Item: An electric self-propelled, seated forklift truck that features a two-stage mast and an electric motor that is powered by a 48V, 160 Ah battery. The forklift weighs approximately 1680 kgs, has a rated load capacity of 1000 kilograms, a maximum lifting height of three meters, a maximum lifting speed of 320 millimeters per second, and forks that are 920 millimeters in length. The forklift uses an elevating carriage sliding on a vertical mast to lift and carry a load over short distances. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2022 |
N329095: The tariff classification of footwear from China
| HTS: 6402.91.5020, 37.5%, "Other footwear with outer soles and uppers of rubber of plastics: other footwear: covering the ankle: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, or chemicals or cold or inclement weather: for men: other." |
| Item: A closed-toe, closed-heel, above-the-ankle, below-the-knee, waterproof boot. The external surface of the upper consists predominantly of rubber or plastics with textile material at the collar. It has a cushioned collar and tongue, and the lining of the boot is made of textile material. The traction rubber/plastics outer sole incorporates a microns thin layer of textile flocking. The boot has a functional lace system closure where the lace is threaded through six pairs of metal hooks. You state the boot is waterproof, does not have a foxing or a foxing-like band, and has no protective toe cap. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2022 |
N329204: The tariff classification of shaped mollusk shells from the Philippines
| HTS: 9601.90.2000, free, "Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): [o]ther: [w]orked shell and articles thereof.” |
| Item: Worked mollusk shells. The shells will be cut into various shapes such as a heart, round, square, rectangle, triangle, tear drop, and oval. We note the provided image shows the shell pieces to have rounded edges and most have a small hole drilled through the top. They are intended to be used as pendants or charms for craft hobbies or for making jewelry. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2022 |
N329211: The tariff classification of a baby stroller wagon from China
| HTS: 8715.00.0020, 4.4%, "Baby carriages (including strollers) . . .: Baby carriages (including strollers)." |
| Item: A baby stroller with the capacity to fit two children between the ages of 2 and 7. The stroller is made of a 100% polyester fabric cover, placed over a steel alloy frame that is shaped like a wagon. It contains two seats, each with a 5-point harness system where each child would be secured in an inward-facing direction. The stroller also contains four rotating wheels containing locking mechanisms. The front wheels are equipped with individual locks, while the back two wheels are linked using a single mechanism that locks both wheels. It also includes a removable canopy to shield the children from the sun along with an integrated flip-up table with cupholders. The stroller can be pushed using an adjustable handle while also having the option of being pulled, as one would a wagon, using an adjustable telescopic handle. |
| Reason: N/A |
| Ruling Date: Nov. 17, 2022 |