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:
N336115: The tariff classification of glo sticks from China
| HTS: 3824.99.2900, 9903.88.03, 6.5% + 25%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. |
| Item: Translucent plastic tubes containing isolated chemical substances that, when combined, make light through chemiluminescence. The light cannot be turned off and can be used only once. The used tube is then thrown away. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2023 |
N336145: The country of origin of Mesalamine Rectal Suspension USP Enema 4 g/60 mL
| Country of Origin: Sweden |
| Item: Mesalamine Rectal Suspension USP Enema, imported in 7 × 60 mL unit dose bottles, is a medicinal preparation containing 4 grams of Mesalamine, also known as 5-aminosalicylic acid (5-ASA), as the active ingredient. It is indicated for the treatment of active mild to moderate distal ulcerative colitis, proctosigmoiditis or proctitis in adults. The active pharmaceutical ingredient (API), Mesalamine, is manufactured in Sweden and the finished Mesalamine Rectal Suspension USP Enema 4 g/60 mL is made in India. In India, the Mesalamine will be mixed with various inactive ingredients to produce the final Mesalamine Rectal Suspension USP Enema. |
| Reason: The mixing of the active ingredient Mesalamine (made in Sweden) with the inactive ingredients into the final Mesalamine Rectal Suspension USP Enema in India doesn't result in a substantial transformation and the country of origin will be Sweden. |
| Ruling Date: Nov. 14, 2023 |
N336240: 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.” |
| Item: An adult-size costume identified as King of the Dead, which consists of a cape, an upper body garment you refer to as a tunic, waist sash, mask, arm cuffs and a crown headpiece and features a single-ply faux fur collar with jagged cut unfinished edges, the front opening is raw and unfinished, and the hem bottom has jagged cut unfinished edges. |
| Reason: The flimsy man-made knitted textile cape imparts the essential character of the set. |
| Ruling Date: Nov. 14, 2023 |
N336264: The tariff classification of an LED Pumpkin light from China
| HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other” |
| Item: The Flashing LED Plastic Pumpkin Light comprising six LED lights encased in a round orange plastic case, which has a pumpkin design molded onto the face. The unit is powered by 3 AAA batteries. The light is intended to be placed inside a carved pumpkin to give various lighting effects such as flashing lights with different colors. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2023 |
N331825: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric from China
| HTS: 6001.92.0030, 9903.88.03, 17.2% + 25%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour." |
| Item: Flexsteel Pattern 155, Sublime, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric and is composed wholly of polyester. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric that imparts this product with the essential character. |
| Ruling Date: Nov. 13, 2023 |
N335971: The tariff classification of ready to eat fruit purees from Spain
| HTS: (Rest of the Purees) 2008.97.9094, 14.9%, "Fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other." (Pear Puree) 2008.40.0040, 15.3%, "Fruit...otherwise prepared or preserved...pears...other." |
| Items: Five varieties of Natural Nutraliment fruit purees that have been specially processed to be safe and easy to swallow for individuals with dysphagia. The first product, “Apricot Puree,” contains apricot puree, apple puree, pear juice concentrate, potato starch and ascorbic acid antioxidant. The second product, “Banana Puree,” contains banana puree, pear puree, apple puree, pear juice concentrate, potato starch, citric acid and ascorbic acid antioxidant. The third product, “Peach Puree,” contains peach puree, apple puree, pear juice concentrate, potato starch, carrot juice concentrate, ascorbic acid antioxidant and peach flavor. The fourth product, “Pear Puree,” contains pear puree, pear juice concentrate, potato starch, citric acid and ascorbic acid antioxidant. The fifth product, “Pineapple Puree,” contains apple puree, pear puree, pineapple juice concentrate, pineapple puree, potato starch and ascorbic acid antioxidant. |
| Reason: N/A |
| Ruling Date: Nov. 13, 2023 |
N336076: The tariff classification of ready to eat fruit purees from Spain
| HTS: (1) 2008.97.9094, 14.9%, "fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other.." (2, only for airtight containers; if not, 2008.97.9094 applies) 2008.97.1040, 5.6% "fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other." |
| Item: (1) “Tropical Puree,” is said to contain peach puree, apple puree, pear juice concentrate, pineapple juice, pineapple juice concentrate, potato starch, ascorbic acid antioxidant, pineapple flavor, pear flavor and carrot juice concentrate. (2) “Prune Puree,” is said to contain prune puree, quince puree, plum puree, pear juice concentrate, starch and ascorbic acid antioxidant. |
| Reason: The primary ingredient in each product are fruit purees made from fresh fruit, which undergoes washing and selection, followed by crushing and sieving |
| Ruling Date: Nov. 13, 2023 |
N336162: The tariff classification of a desk pad from China
| HTS: 3926.10.0000, 5.3%, “Office or school supplies, of plastic." |
| Item: A double-sided desk pad measuring 20” by 36” and constructed of two sheets of polyurethane plastic, with antimicrobial protection, stitched along the edges. |
| Reason: N/A |
| Ruling Date: Nov. 13, 2023 |
N336172: The tariff classification of photo frames from China
| HTS: 4414.90.0000, 9903.88.15, 3.9% + 7.5%, “Wooden frames for paintings, photographs, mirrors or similar objects: Other.” |
| Items: The “Baby Hand & Foot Clay Print Photo Frame” is a kit consisting of the following items packaged and sold together: A pine wood hinged photo frame made up of two frames connected by hinges in the middle, each separate frame measuring approximately 20.6 cm by 15.6 cm; a wooden mount; a paper mat; a glass cover for the front of the frames; a packet of kaolin “clay powder”; a small wooden rolling pin; and 4 grams of tape. The customer is instructed to mix up the clay powder and gently press the baby’s hand or footprint into the mixture. When it dries it will be suitable for framing in one half of the hinged frame. The opposing frame is intended to hold a photo of the baby. |
| Reason: The hinged wooden frame confers the essential character of the set. |
| Ruling Date: Nov. 13, 2023 |
N336226: 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: A child-size costume identified as King of the Dead, which consists of a cape, an upper body garment referred to as a tunic, sash, mask, arm cuffs and a crown headpiece. The cape is held in place by two plastic chest chains attached by small tabs of hook and loop fastener. The cape is constructed with long, loose straight stitching and features a single-ply faux fur collar with jagged cut unfinished edges, the front opening is raw and unfinished, and the hem bottom has jagged cut unfinished edges. |
| Reason: The flimsy man-made knitted textile cape imparts the essential character of the set. |
| Ruling Date: Nov. 13, 2023 |