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:
N336111: The tariff classification of Frozen Pentagon Chahan from Vietnam
| HTS: 1904.90.0120, 14%, “Cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: Other: Frozen.” |
| Item: A fried rice dish known as Frozen Pentagon Chahan. The product consists of rice (70%), shrimp (7%), carrots (6%), shallots (4%), squid (3%), soy oil (3%), onions (2.5%), scallions (2.5%), and spices (2%). |
| Reason: N/A |
| Ruling Date: Nov. 15, 2023 |
N336142: The tariff classification of plastic syringes from China
| HTS: 3926.90.2100, 9903.88.15, 4.2% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal.” |
| Item: “Jello shot” syringes. Each clear polypropylene plastic syringe will have a 60-milliliter capacity. They measure seven inches in length with the plunger fully extended, the syringe barrel is 4.5 inches long, and they are two inches wide. Each syringe lacks any markings with volume measurements and will feature a plastic lid. They will be imported with 50 empty syringes per package. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2023 |
N336146: The country of origin of Tretinoin Gel (Microsphere) 0.08%
| Country of Origin: Italy |
| Item: Tretinoin Gel (Microsphere) 0.08%, imported in 50 gram bottles, contains 0.8 mg of Tretinoin, a naturally occurring derivative of vitamin A (retinol), as the active ingredient. It is indicated for the topical application in the treatment of acne vulgaris. The active pharmaceutical ingredient (API), Tretinoin, is manufactured in Italy and the finished Tretinoin Gel (Microsphere) in dosage form is made in India. In India, the Tretinoin will be mixed with various inactive ingredients to produce the final Tretinoin Gel (Microsphere) in dosage form. |
| Reason: The country of origin is Italy where the API is made and should be marked “Made in,” “Product of,” or other words of similar meaning with “Italy” as the country of origin. |
| Ruling Date: Nov. 15, 2023 |
N336151: The tariff classification of a women’s cover-up from Indonesia
| HTS: 6104.43.2010, 16%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts (other than swimwear), knitted or crocheted: Dresses: Of Synthetic fibers: Other: Women’s." |
| Item: A women’s pullover sleeveless dress constructed from 84 percent nylon and 16 percent spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction the stitches were formed. The dress features a square neckline, finished armholes, and a finished hemline that extends to the mid-thigh all the way around. |
| Reason: Based on the styling, length and coverage provided by this garment, which allows the wearer to appear in public outside the beach or pool area, this garment is casual wear, which is more specifically provided for under heading 6104. |
| Ruling Date: Nov. 15, 2023 |
N336185: The tariff classification of a computer monitor stand from China
| HTS: 8304.00.0000, 9.3%,“Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403.” |
| Item: A computer monitor stand with storage drawers, built-in charging ports, and a wireless phone charger. The item measures 21.5 inches wide by 7.9 inches deep by 4.3 inches tall and is constructed with a flat top surface of steel; the front and back edge are a continuation of the top. Two storage drawers open in front to hold small office supplies. The leg assemblies, drawers, drawer slides and other parts are all mostly plastic with a small amount of rubber. The side of the stand contains built-in charging ports and a wireless phone charger. |
| Reason: The stand is a composite article of steel and plastic. Both the steel and plastic contribute to the item’s functionality but the steel elements predominate by both weight and value over the plastic. |
| Ruling Date: Nov. 15, 2023 |
N336252: The tariff classification of a dark witch moon necklace from China
| HTS: 7117.90.9000, 11%, “Imitation Jewelry: Other: Other: Other: Other.” |
| Items: The “Dark Witch GID Moon Necklace.” It consists of a link chain necklace made of base metal, approximately 18 inches long, with a 3/8-inch lobster claw clasp, and a base metal crescent moon with a moon-like glass pendant. |
| Reason: Since no material can be singled out as providing the essential character, classification based on GRI 3(c) is appropriate. |
| Ruling Date: Nov. 15, 2023 |
N336263: The country of origin of a solar tracker drive
| Country of Origin: India or China |
| Item: A solar tracker slew drive, a component of a solar tracker system. The slew drive is designed to adjust the orientation of solar panels based on the movement of the sun in order to maximize the solar panel’s exposure to sunlight and optimize the generation of solar power. As imported, the assembled slew drive will not include the motor, electrical controls, or related apparatus. |
| Reason: (Scenario one) Importantly, in this production scenario the Chinese components include the main functional components of the slew drive, i.e., the gear shaft and the worm shaft, which are instrumental in creating torque to drive the solar tracker. At the time of importation to India, these vital Chinese components are dedicated for use with, and largely impart the character of, the slew drive. While the joining and fastening of the finished components complete the slew drive, the Chinese components do not undergo a physical change or lose their identities as a result of assembly operations. (Scenario Two) However, in scenario two both the worm shaft and the gear shaft are produced in India, not China. As these dominant components determine the character of the finished slew drive, we agree that the country of origin of the solar tracker slew drive will be India for purposes of origin, marking, and Section 301 Trade Remedies. |
| Ruling Date: Nov. 15, 2023 |
N335977: The tariff classification of Processed Cheddar Cheese from Venezuela
| HTS: (under quota) 0406.30.2400, 16%, “Cheese and curd: Processed (process) cheese, not grated or powdered: Cheddar cheese: Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions.” (over quota) 0406.30.2800, $1.227/kilogram, “Cheese and curd: Processed (process) cheese, not grated or powdered: Cheddar cheese: Other” |
| Item: Rikesa Pasteurized Processed Cheddar Cheese Spread. The product is composed of water, refined vegetable oils, cheddar cheese, whole milk powder, whey powder, disodium phosphate, maltodextrin, salt, tricalcium phosphate, lactic acid, emulsifier, carrageenan, potassium sorbate (preservative), anatto/paprika (natural coloring), vitamin D, vitamin A and riboflavin. The product is packed in glass bottles with metal lids holding a net weight of 300 grams. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2023 |
N336093: The tariff classification of new vehicles from South Korea
| HTS: ("Light") 8703.80.0020, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles: New” (all other models) 8703.80.0060, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with only electric motors for propulsion: With an EPA-rated range exceeding 250 miles: New”. |
| Items: Five models of new Kia electric motor vehicles under the EV9 line. The models are Light, Light Long Range, Wind, Land, and GT-Lane. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2023 |
N336095: The tariff classification of two plastic “Apple AirPods” case covers from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Items: They are silicone sleeves that are fitted over an “AirPods” charging case and are not meant to be removed when in use. The first item, the “Catalyst Case,” SKU number 281931, is for use with a third generation “AirPods” charging case. The second item, the “Catalyst Waterproof & Drop Proof Case,” SKU number 309531, is for a second generation “AirPods Pro” charging case. For both, the top of the cover leaves a small gap where the user can fold back the silicone, exposing the hinge of the charging case and allowing for the removal of the inner earbuds. The first cover has a protruding plug with a hole designed to fit the included carabiner clip. The second features a protruding plug with a hole designed to fit the included lanyard. The carabiner or lanyard allows the user to attach the product to a purse, backpack, or keychain. The interior of these covers includes ribbing to prevent slipping of the “AirPods” charging case and to deter water from entering the interior of the cover. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2023 |