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:
N337029: The tariff classification of smart televisions from China
| HTS: 8528.72.72, 9903.88.15, 5% + 7.5%, “Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: Other, color: With a flat panel screen: Other: Other." |
| Item: Compaq smart televisions with a diagonal-screen size of 32-inch, 43-inch, 50-inch, 55-inch, 65-inch, 75-inch and 86-inch. The televisions contain ATSC and NTSC tuners and can receive television broadcast signals. In addition, they contain built-in Google TV. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2023 |
N337043: The tariff classification of a 1982 Toyota Landcruiser FJ45 Troop Carrier from Japan
| HTS: 8702.90.6100, 2%, “Motor vehicles for the transport of ten or more persons, including the driver: Other: Other”. |
| Item: The 1982 Toyota Landcruiser FJ45 Troop Carrier. The FJ45 is a two door SUV style vehicle with 4 rear bench-type seats. Each bench seat is equipped with seatbelts with dedicated reinforced seat belt anchor points. There is seating for ten passengers, including the driver. The rear space is also fitted with a mat and a small glove compartment. This is not a used or repurposed military vehicle, but a nickname given to differentiate between this type of vehicle and the pick-up truck version. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2023 |
N337067: The tariff classification of a men’s woven jacket from Vietnam
| HTS: 6201.20.4011, 49.7¢/kg + 19.7%, “Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of wool or fine animal hair: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Men’s.” |
| Item: A men’s hip-length jacket constructed. The garment features a half front opening with a four-snap closure; a hood with a drawstring; a zippered entry pocket at the front, mid-chest; a pass through kangaroo pocket below the waist; long, hemmed sleeves; side vents; and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Dec.19, 2023 |
N337098: The tariff classification of a digital scale from China
| HTS: 8423.10.0010, free, “Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds; parts of weighing machinery: Personal weighing machines, including baby scales; household scales: Digital electronic type.” |
| Item: An absorbent stone platform scale, which is a digital personal scale with a natural diatomaceous earth absorbent platform. The item has a weight capacity of up to 330 pounds and runs on two AAA batteries. The scale is stated to have a water absorption feature and a non-slip design. The digital readout at the top of the scale will provide the weight of the user in pounds or kilograms. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2023 |
N334338: The tariff classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Original Bioactive Fiber
| HTS: 1901.90.9195, 6.4%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Country of Origin: Canada |
| USMCA: Eligible |
| Item: Milled hemp seed hulls (50 percent) and psyllium husk powder (50 percent). You state that the two ingredients are not manufactured by Fresh Hemp Foods Ltd rather they are purchased then blended, tested, and packaged at a facility owned by the company located in Canada. The retail packed merchandise will be sold to consumers through retail stores upon importation into the United States. |
| Reason: (Country of Origin) The subject merchandise Original Bioactive Fiber contains the following foreign material: psyllium husk powder (India). Since the single foreign material is classified in Chapter 12, the tariff shift is met. (USMCA) Since the non-originating material is classified within Chapter 12, the merchandise at issue meets the tariff shift rule. |
| Ruling Date: Dec. 18, 2023 |
N336825: The tariff classification and country of origin of Dr. Reddy’s Nortriptyline Hydrochloride Capsules
| HTS: 3004.90.9235, 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: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Country of Origin: Italy |
| Items: Nortriptyline Hydrochloride, imported in dosages of 10 mg, 25 mg, 50 mg and 75 mg capsules, is a tricyclic antidepressant. It is indicated for the treatment of depression. |
| Reason: (Country of Origin) The mixing of the active ingredient Nortriptyline Hydrochloride (made in Italy) with the inactive ingredients into the final dosage capsules in India does not result in a substantial transformation and the country of origin will be Italy. |
| Ruling Date: Dec. 18, 2023 |
N336831: The tariff classification of Ketorolac Tromethamine Injection in dosage form, from India
| HTS: 3004.90.9228, 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: Analgesics, antipyretics and non-hormonal anti-inflammatory agents: Other.” |
| Item: Ketorolac Tromethamine Injection is a nonsteroidal anti-inflammatory drug (NSAID). It is indicated for the short-term management of moderately severe acute pain that requires analgesia at the opioid level, usually in a postoperative setting. It is also used to treat moderate to severe pain, rheumatoid arthritis, osteoarthritis, ankylosing spondylitis, menstrual disorders, and headaches. |
| Reason: N/A |
| Ruling Date: Dec. 18, 2023 |
N336861: The tariff classification and country of origin of half-shafts
| HTS: 8708.50.8500, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: Parts: For vehicles of heading 8703: Other: Other Half-shafts.” |
| Country of Origin: Malaysia |
| Item: Five models of half-shafts which are designed to be used with passenger vehicles. The half-shafts are composed of the following components: outer CV joint (housing, cage, steel balls, inner race), intermediate shaft, boot, inner CV joint (spidor, housing) and accessories. The primary function of the half-shafts is to transmit the torque generated by the engine to the vehicle's wheels, propelling the vehicle forward. Since the vehicle's suspension system and wheels need to move up and down and turn, the design of the CV joints allows the half-shafts to accommodate these various movements without affecting the smooth transfer of power. As a result, the half-shafts not only provide reliable driving force but also contribute to ensuring the proper operation of the vehicle's suspension system. |
| Reason: (Country of Origin) Although the processes in Malaysia do not substantially transform the components, the main parts of the half-shafts, such as the intermediate shaft and CV joints are produced in Malaysia. Furthermore, the cost of the Malaysian components and labor averages from 80 to 93 percent of the total cost for each half-shaft. Thus, the Chinese components lose their separate identity once they are attached to the shaft and become a new article of commerce, the half-shafts, with a new name, character, and use. |
| Ruling Date: Dec. 18, 2023 |
N336875: The tariff classification and country of origin of Dr. Reddy’s Tilia FE (Norethindrone Acetate -Ethinyl Estradiol) Tablets in dosage form
| HTS: 3006.60.0000, free, “Pharmaceutical goods specified in note 4 to this chapter: Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides.” |
| Country of Origin: China |
| Item: A medicinal preparation containing a combination of Norethindrone Acetate (a progestin) and Ethinyl Estradiol (a steroidal estrogen), as the active ingredients. It is indicated for the prevention of pregnancy. Dr. Reddy’s Tilia FE also contains a small amount of iron (ferrous fumarate) in each of the 7 inactive tablets taken during the fourth week. Dr. Reddy’s Tilia FE is supplied as a continuous dosage regimen consisting of 21 oral contraceptive tablets (1 mg/0.02 mg (5 tablets), 1mg/0.03 mg (7 tablets), 1 mg/0.035 mg (9 tablets) and seven ferrous fumarate tablets (75 mg). The ferrous fumarate tablets are present to facilitate ease of drug administration via a 28-day regimen. |
| Reason: (Country of Origin) The mixing of the active ingredients Norethindrone Acetate (made in Germany) and Ethinyl Estradiol (made in Netherlands) with the inactive ingredients into the final dosage tablets in China results in a substantial transformation and the country of origin will be China. |
| Ruling Date: Dec. 18, 2023 |
N336924: Classification and country of origin determination for tufted bathmats; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly
| HTS: 5703.39.2030, 6%, “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area.” |
| Country of Origin: Vietnam |
| Item: A chenille bathmat is a tufted mat. The pile surface is made from twisted, uncut loops of polyester chenille yarns that are tufted into a pre-existing polyester woven base fabric. A clear thermoplastic elastomer is lightly applied to the back of the mat to create a non-skid surface. The edges of the rug are capped with a narrow strip of knitted fabric. Under one scenario, chenille yarn and woven base fabric are formed in China. The fabric is exported to Vietnam, where it's tufted into the woven base fabric, then returned to China. Then, in China, the tufted fabric is dyed and thermoplastic elastomer applied to the back before it's cut, sewn, finished, packaged and exported to the U.S. In scenario 2, the fabric is tufted in China then sent to Vietnam. A thermoplastic elastomer is applied to the back in Vietnam and the tufted fabric is cut, sewn finished and packaged in Vietnam for export to the U.S. |
| Reason: (Country of Origin) The tufting process constitutes the most important assembly process. Accordingly, under scenario 1, the country of origin of the chenille bathmat is Vietnam. In scenario 2, all the materials make the tariff shift in a single country, Vietnam. As per the terms of the tariff shift requirement, country of origin is conferred in Vietnam. |
| Ruling Date: Dec. 18, 2023 |