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:
N335829: Country of origin of an unassembled steel curtain rod
| Country of Origin: China |
| Item: An MS 3/4” Square Single Curtain Rod. This item, when assembled, is a completed curtain rod ready for installation. It includes a steel curtain rod, a square finial made of ABS plastic, a steel mounting bracket, and mounting hardware. The rod is imported from China as long tubes of cold rolled carbon steel that are uncut, unfinished, and not coated or painted. The square finials are made of ABS plastic, manufactured in China by injection molding, unfinished, and not painted. Once imported into Cambodia the finial components will be assembled with the screw and rod insert plug and then painted. Single continuous pieces of rolled steel are imported from China or Vietnam and in Cambodia the steel will be cut, molded, and stamped into the shape of a bracket, and then powder coated. Additionally, the following components are sourced in China and do not undergo any additional manufacturing or finishing processes in Cambodia: plastic plug for finial, screw for finial, spacer sleeve for rod, adapter sleeve for rod, thumb/set screw for bracket, mounting screw for bracket, screw-in anchor for bracket and press-in anchor for bracket. The components will be assembled and packaged for retail sale in Cambodia and then shipped to the United States. |
| Reason: The mere assembly and painting of the two halves of the finial into one complete finial does not effect a substantial transformation as they are predetermined to be used as finials as imported into Cambodia. While cutting, molding and stamping the rolled steel of Chinese or Vietnamese origin into brackets is more substantial, the brackets are included with the previously listed components all of Chinese origin in Cambodia in a box and sold as an unassembled curtain rod. |
| Ruling Date: Nov. 2, 2023 |
N335871: The country of origin of flat-panel liquid crystal display (LCD) module
| Country of Origin: Japan |
| Item: A thin-film transistor (TFT) flat-panel LCD module. This flat panel display module is specifically designed for integration into automotive systems for heads-up displays (HUDs). |
| Reason: The completed TFT-LCD cells, regardless of where they are cut to size, are the dominant component that provides the character of the finished device. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they cannot be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: Nov. 2, 2023 |
N335873: The country of origin of a thin-film transistor (TFT) flat-panel liquid crystal display (LCD) module
| Country of Origin: Japan |
| Item: A TFT-LCD module. This flat panel display module is specifically designed for integration into automotive systems for heads-up displays (HUDs). |
| Reason: The completed TFT-LCD cells, regardless of where they are cut to size, are the dominant component that provides the character of the finished device. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they can not be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. |
| Ruling Date: Nov. 2, 2023 |
N335923: The tariff classification of a men’s vest from China
| HTS: 6211.33.9054, 9903.88.15, 16% + 7.5%, "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys. Of man-made fibers: Other: Vests: Other." |
| Item: A men’s vest. The front panels are constructed from 100% polyester woven fabric. The back panel and the lining of the front and back panels are constructed from a contrasting 100% polyester woven fabric with a paisley design. The garment is sleeveless and features notched lapels; a left-over-right, full front opening with five button closures; oversized armholes; two welt pockets below the waist; and a straight bottom with pointed front panels. A belt constructed from the paisley design fabric extends across the lower back panel and can be adjusted with a metal buckle. |
| Reason: N/A |
| Ruling Date: Nov. 2, 2023 |
N335928: The tariff classification of Sapropterin Dihydrochloride Powder for Oral Solution in dosage from, from India
| HTS: 3004.90.9291, 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: Other." |
| Item: Sapropterin Dihydrochloride Powder for Oral Solution, imported in 100 mg and 500 mg, is the dihydrochloride salt of naturally occurring tetrahydrobiopterin (BH4). Sapropterin Dihydrochloride is indicated to reduce blood phenylalanine (Phe) levels in adult and pediatric patients one month of age and older with hyperphenylalaninemia (HPA) due to tetrahydrobiopterin-(BH4-) responsive Phenylketonuria (PKU). |
| Reason: N/A |
| Ruling Date: Nov. 2, 2023 |
N335929: The tariff classification of Sapropterin Dihydrochloride Tablets in dosage form, from India
| HTS: 3004.90.9291, 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: Other." |
| Items: Sapropterin Dihydrochloride, imported in 100 mg tablets, is the dihydrochloride salt of naturally occurring tetrahydrobiopterin (BH4). It is indicated to reduce blood phenylalanine (Phe) levels in adult and pediatric patients one month of age and older with hyperphenylalaninemia (HPA) due to tetrahydrobiopterin-(BH4-) responsive Phenylketonuria (PKU). |
| Reason: N/A |
| Ruling Date: Nov. 2, 2023 |
N335951: The tariff classification of a costume from China
| 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: A child-size costume identified as the Disney Princess Moana Dress. The costume consists of a man-made textile top and skirt and features thin clear plastic shoulder straps and large, visible, loose overlock stitching around the back and back opening. |
| Reason: The flimsy pullover top imparts the essential character of the set. |
| Ruling Date: Nov. 2, 2023 |
N336010: The tariff classification of artificial turf from Vietnam
| HTS: 5703.31.0060, 6%, “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Turf: Other: In rolls of a width equal to or exceeding 1.0 meter, or in sheets measuring 1.0 meter or greater on any side.” |
| Item: A tufted artificial turf designed to be used on the surface of a padel court used to play “Padel Tennis.” The artificial turf comes in two versions: “PG-5 Texturized” and “PG-5 Fibrilated.” Both versions have a pile surface of polyethylene, a primary backing of polypropylene and a secondary backing of polyurethane. The pile yarn is formed by extrusion. The extruded polyethylene yarn is in the form of green, blue or red filament strip. The “PG-5 Texturized” consists of twisted polyethylene strips, which you state measure between .8 and 1.2 millimeters (mm) in width. The “PG-5 Fibrilated” consists of polyethylene fibrillated strips measuring approximately 2 to 2.5 mm wide. The polyethylene strip is inserted into the primary backing with needles and a layer of polyurethane is applied to the back to fix the yarns in place and provide stability. |
| Reason: HTS heading 5404 provides for strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm. The fact that strip of heading 5404 appears in the Chapter providing for man-made filaments suggests that it may be regarded as a type of filament. |
| Ruling Date: Nov. 2, 2023 |
N336275: The tariff classification of a wall mount plastic key rack from China
| HTS: 3925.90.0000, 9903.88.03, 5.3% + 25%, “Builders’ ware of plastics, not elsewhere specified or included: other." |
| Items: A Sparco Wall Mount Key Rack. The rack is said to be composed of plastic and is mounted to the wall with included screws. Plastic key tags incorporating small iron rings to hold the keys will also be included at the time of importation. |
| Reason: The plastic rack imparts the essential character of the set. |
| Ruling Date: Nov. 2, 2023 |
N335687: The country of origin of Bentazone + Imazamox Herbicide formulated in Malaysia
| Country of Origin: Malaysia |
| Items: Bentazone + Imazamox Herbicide. Bentazone (CAS # 25057-89-0) and Imazamox (CAS # 114311-32-9), which are stable dormant solid form molecules insoluble in water and imported from China, will chemically react with Sodium Hydroxide Solution (CAS # 1310-73-2) in the presence of water to form Bentazone Sodium Salt (CAS # 50723-80-3) + Imazamox Sodium Salt (CAS # 1226788-26-6). The process is run in batches until 50% Bentazone Sodium Salt Manufacturing Concentrate (CAS # 50723-80-3) + 2.3% Imazamox Sodium Salt (CAS # 1226788-26-6) is produced in liquid form. |
| Reason: The product undergoes a substantial transformation in Malaysia. The country of origin of the Bentazone + Imazamox Herbicide, having undergone a chemical reaction, mixing, and formulating, will be Malaysia. |
| Ruling Date: Nov. 1, 2023 |