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:
N335935: The country of origin of Betamethasone Dipropionate Ointment, USP 0.05% in dosage form
| Country of Origin: India |
| Item: Betamethasone Dipropionate Ointment USP, 0.05% is a topical corticosteroid indicated for the relief of the inflammatory and pruritic manifestations of corticosteroid-responsive dermatoses. The active pharmaceutical ingredient, Betamethasone Dipropionate, is manufactured in India and that the finished ointment in dosage form is also made in India. In India, the Betamethasone Dipropionate will be mixed with inactive ingredients from various countries to produce the final ointment in dosage form. |
| Reason: In this case, the active ingredient Betamethasone Dipropionate is made in India and the mixing of the API with the inactive ingredients into the final dosage ointment is also made in India. |
| Ruling Date: Nov. 7, 2023 |
N335976: The tariff classification of renewable diesel (R100) from Finland
| HTS: 2710.19.4590, 10.5¢/bbl, “Petroleum oils and oils obtained from bituminous minerals, other than crude and preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Other: Other: Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound: Other.” |
| Item: Neste MY Renewable Diesel R100 (MYRD R100). It is a finished renewable diesel product, produced from feedstocks of waste oils and fats coming from various sources such as food, fish, meat, vegetable oils, and residue from vegetable oil processing. It is produced using a refining process in which the feedstocks are first pre-treated, followed by a hydrodeoxygenation process and isomerization. The feedstocks then undergo a distillation process known as fractionation to separate the renewable diesel from naphtha and propane. MYRD R100 is a fuel with a virtually identical chemical composition to petroleum diesel, enabling it to be used in all diesel engines in up to 100% concentration. MYRD R100 can be substituted in existing diesel-powered engines without modification and meets the same ASTM D975 specification as petroleum-produced diesel. MYRD R100 can be distributed for retail sales using existing delivery infrastructure, such as pipelines and fuel dispensaries. |
| Reason: N/A |
| Ruling Date: Nov. 7, 2023 |
N336279: The tariff classification of a seat from China
| HTS: 9401.61.4011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” |
| Item: Item JOF1-U37, the “Green Upholstered Ottoman,” is an upholstered seat affixed to a plywood and solid wood frame. Seating is provided for a single individual. The seat has no armrests or backrest, contains no exposed solid wood, and a storage cavity is not present. The ottoman seat cushion is constructed of 2” thick polyethylene (PE) foam that is encased in polyester fabric and is permanently affixed to the wooden frame. The upholstered fabric is not tufted. The seat will be mounted to 4 upholstered wooden post legs with plastic leveling plates located at the base of each leg. The ottoman dimensions approximate 21” in diameter and 19” in height. The ottoman will be imported as a complete unit, unassembled, and will require no hardware for assembly. |
| Reason: N/A |
| Ruling Date: Nov. 7, 2023 |
N333849: The country of origin of the Haliade-X Nacelle
| Country of Origin: France |
| Item: The merchandise under consideration is identified as the Haliade-X Nacelle (Nacelle), which is described as a 12 MW wind turbine consisting of the three-story nacelle framed body and hub. The Nacelle will be assembled in France from components and machines of various origins into a wind turbine, where at the time of importation into the United States, it is a complete and functional generator except without the blades and tower. Once imported and shipped to designated client sites for installation, it will be paired with blades and mounted atop a tower for renewable energy generation. |
| Reason: While there is a significant amount of input of Chinese content used in the production of the Nacelle, the manufacturing and assembly processes performed in France, taken collectively, result in a substantial transformation of the non-French components and the Nacelle is considered a product of France. |
| Ruling Date: Nov. 6, 2023 |
N335862: The tariff classification of a women’s cardigan and a jacket expander panel from Turkey
| HTS: (1) 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other; Other; Other; Other: Women’s and girls: Other." (2) 6117.80.9540, 14.6%, "Other made-up clothing accessories, knitted or crocheted… Other accessories: Other: Other, Of man-made fibers: Other." |
| Item: (1) CARGL is a women’s cardigan-style garment constructed from 100 percent Tencel knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a shawl collar extending down to the bottom of the front panel, long sleeves with rib knit endings and a rib knit bottom that extends to below the waist. (2) Zip Us In Jacket Expander Panel is a clothing accessory for outerwear. The accessory is constructed from 100 percent polyester knit fabric. The panel measures approximately 24 ½ inches in length and 11 ½ inches at its widest point. It features metal zipper teeth runs the length of each side and two drawstring pulls. The panel zips into a jacket or coat to extend the size of the garment. |
| Reason: N/A |
| Ruling Date: Nov. 6, 2023 |
N335933: The country of origin of Tavaborole Topical Solution 5%
| Country of Origin: India |
| Items: Tavaborole Topical Solution 5% is an oxaborole antifungal indicated for the treatment of onychomycosis of the toenails due to Trichophyton rubrum or Trichophyton mentagrophyte. The active pharmaceutical ingredient, Tavaborole, is manufactured in India and the finished topical solution in dosage form is also made in India. In India, the Tavaborole will be mixed with inactive ingredients from various countries to produce the final topical solution in dosage form. |
| Reason: In this case, the active ingredient Tavaborole is made in India and the mixing of the API with the inactive ingredients into the final topical solution is also made in India. |
| Ruling Date: Nov. 6, 2023 |
N335954: The tariff classification of three espresso machine components from China
| HTS: (1), (2) 8205.51.3030, 9903.88.03, 3.7% + 25%, “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements.” (3) 8516.90.9000, 9903.88.03, 3.9% + 25%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Parts: Other.” |
| Item: (1) Calibrated Tamper is a manually operated hand tool that is used to evenly pack, or “tamp,” espresso grounds into the basket of a household espresso machine. (2) The 2-in-1 Distribution Tool is a manually operated hand tool is made of two parts: a distributor and a Weiss Distribution Technique (WDT). The WDT is a type of distribution tool that includes fine stainless-steel needles that help remove coffee clumps after grinding. (3) A Naked Portafilter. A portafilter is the part of the coffee machine that holds the ground coffee. Generally, a portafilter comes with one or two spouts, but it can also be bottomless. A bottomless, or “naked,” portafilter allows the consumer to detect any non-uniformities that might be causing an uneven extraction. |
| Reason: The term “part” is not defined in the HTSUS. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a part for tariff classification purposes. he first two items, the per the above requirements and, as such, would need to be classified outside of heading 8516. |
| Ruling Date: Nov. 6, 2023 |
N335964: The country of origin and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of a microfiber flip mop and a broom and dustpan kit.
| Country of Origin: (1), (2) Mexico |
| USMCA Eligibility: (1), (2) Qualify |
| Item: (1) The Microfiber Flip Mop 22”, which consists of a metal handle that measures approximately 47 inches in length, a plastic mop frame, and a double-sided microfiber pad. The mop frame is inserted into the microfiber pad and then secured with a hook and loop closure. (2) The Broom and Dustpan Kit. The upright broom consists of a metal handle and bristles made of smooth polyethylene terephthalate (PET) plastic fibers. The dustpan consists of a metal handle and a molded plastic dustpan that features teeth to clean debris from the broom. |
| Reason: As these materials of foreign origin all undergo a change in tariff classification to heading 9603 when combined with the components sourced from Mexico, the tariff shift requirement of section 102.11(a)(3) is met. As the microfiber flip mop and the broom and dustpan kit meet the necessary rules to qualify as originating, they would also qualify for preferential treatment under the USMCA. |
| Ruling Date: Nov. 6, 2023 |
N336199: The tariff classification of a textile costume from China and Vietnam
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Items: An adult size costume identified as Warrior Angel, which consists of a sleeveless pullover robe, an apron-like accessory that resembles armor, wings, arm cuffs, and a plastic medallion, and features raw, unfinished edges on the neck, armholes, and hem bottom. The robe is constructed with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile robe provides the essential character of the set. |
| Ruling Date: Nov. 6, 2023 |
N335841: The tariff classification of pill cases from Cambodia
| HTS: 4202.39.9000, 20%, "Articles of a kind normally carried in the pocket or in the handbag, other, other.” |
| Items: Two models of a pill case with an outer zippered case. Model A31486 is a molded plastic case with seven individual lidded sections that are fitted to store and organize pills. Model A30070 is a molded plastic case with eight individual lidded sections that are fitted to store and organize pills. The outer cases are constructed of man-made textile materials. Each outer case is shaped and fitted to contain its corresponding interior pill case. Model A31486 measures 6 inches (L) x 3.5 inches (W) x 1.75 inches (H). Model A30070 measures 2 inches (L) x 3.5 inches (W) x 2 inches (H). |
| Reason: For each model, the essential character is imparted by the pill case. |
| Ruling Date: Nov. 6, 2023 |