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:
N337308: 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: A child-sized costume identified as the Midnight Flight Vampire, item numbers 3024-060 and SP3024-060. The costume consists of a pullover dress, choker and a headpiece. The sleeves and a front panel offer some basic styling, but the dress is made of a flimsy construction and has a tattered appearance. The dress is stitched together with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set and features a high foam collar, long 2-piece sleeves and a bottom hem with raw jagged cut edges. |
| Ruling Date: Jan. 8, 2024 |
N337204: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Item: Replacement water filters. The lead-free replacement refrigerator filters are designed to reduce chlorine, contaminates, and odor for better tasting water. The filters are pressed into a designated slot of the water filtration system of a refrigerator, and purified water is then dispensed through the door of the refrigerator. The filters are to be replaced by the consumer approximately every six months and discarded. Both filters operate in a substantially similar way and are differentiated by the slight change in shape to meet the needs of the intended model refrigerator they are going into. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2024 |
N337124: The tariff classification of Theophylline Extended-Release Tablets from Germany and Mirabegron Extended-Release Tablets from India
| HTS: (1) 3004.49.0060, 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, containing alkaloids or derivatives thereof: Other: Other: Medicaments primarily affecting the eyes, ears or respiratory system.” (2) 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: (1) Theophylline is a vegetable alkaloid belonging to a group of medicines known as bronchodilators. It is indicated to treat the symptoms and reversible airflow obstruction associated with chronic asthma and other chronic lung diseases, such as emphysema and chronic bronchitis. Theophylline extended-release tablets are imported from India, but the active ingredient is from Germany. (2) Mirabegron is a beta-3 adrenergic agonist. It is used for the treatment of overactive bladder (OAB) with symptoms of urge urinary incontinence, urgency, and urinary frequency. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2024 |
N337114: The tariff classification of copper mesh sheets from China
| HTS: 7419.80.5050, 9903.88.03, free + 25%, “other articles of copper, other, other…other.” |
| Item: A copper mesh sheet. The copper mesh core is cut to size, then a layer of fabric is glued on the top and the bottom of the copper mesh, and the edges are sewn on the perimeter. The copper mesh sheets will be used as a stiffener/shaper for fashion accessories and garments, and can be used in collars, cuffs, lapels, accents, and accessories such as ties, bows, handkerchiefs, and scarves. The copper mesh is reinforced with a thin polyester fabric fused cover to stabilize the mesh for use in sports and fashion garments and accessories. |
| Reason: The copper mesh sheet is used as a stabilizer/stiffener/shaper for fashion garments and accessories, and the copper core performs an integral function in shaping and holding the shape of the garment or accessory. The submitted component material value breakdown indicates that the copper mesh comprises approximately 70% and the polyester comprises approximately 30% of the value of each sheet under consideration. The copper imparts the essential character to the sheets. |
| Ruling Date: Jan. 8, 2024 |
N337101: The tariff classification of a decorative wreath from China
| HTS: 6702.10.2000, 8.4%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| Item: The “Harvest Artificial Wreath.” This wreath is constructed from natural grapevine and polystyrene plastic foam “berries.” The grapevines are formed into the circular wreath shape using iron wire, the berries are glued to plastic stems, and then these sprigs of berries are glued to the grapevine form to create the finished wreath. The berries are painted in varying shades of yellow, orange and tan. |
| Reason: This article would be classified under heading 6702 based on the visual appeal provided by the plastic berry sprigs. Further, they would provide the overall classification to this wreath as they are assembled using glue. The wreath is approximately 17 inches in diameter. |
| Ruling Date: Jan. 8, 2024 |
N337070: The tariff classification of a swaddling blanket and bibs from India
| HTS: (1) 6209.20.5050, 9.3%, "Babies’ garments and clothing accessories: Of cotton: Other: Other…Other: Other." (2) 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other…Other: Other.” |
| Items: (1), (2) A “Baby Layette Muslin Bib & Blanket Set,” is a swaddling blanket and two self-fabric bibs packaged inside a self-fabric gift bag. The fabric is dyed. The face of one of the bibs is made of printed fabric, and the second bib is made of solid fabric. The swaddling blanket is constructed of a single layer of fabric and hemmed on all four sides. Both the bib and the blanket will be packaged inside a muslin fabric bag. The bag is unlined with a drawstring-type closure using a narrow woven fabric (instead of a drawstring) to cinch the bag closed. |
| Reason: In this case, the second criterion for being a set is not met because the bibs and blanket are used for different activities. The bibs are used while feeding the infant and the blanket for swaddling the infant. |
| Ruling Date: Jan. 8, 2024 |
N337082: The country of origin of Naloxone Hydrochloride Injection USP, 0.4 mg/mL in dosage form
| Country of Origin: France |
| Item: Naloxone hydrochloride injection is a synthetic morphinane alkaloid belonging to a class of drugs known as opioid antagonists. It is indicated for the complete or partial reversal of opioid depression, including respiratory depression, induced by natural and synthetic opioids, including propoxyphene, methadone and certain mixed agonist-antagonist analgesics: nalbuphine, pentazocine, butorphanol and cyclazocine. Naloxone hydrochloride injection (NHI) is also indicated for diagnosis of suspected or known acute opioid overdosage. The active pharmaceutical ingredient (API), naloxone hydrochloride, is manufactured in France and the finished NHI in dosage form is made in India. In India, naloxone hydrochloride will be mixed with inactive ingredients to produce the final NHI in dosage form. |
| Reason: The mixing of the active ingredient naloxone hydrochloride (made in France) with the inactive ingredients into the final NHI in dosage form does not result in a substantial transformation and the country of origin will be France. |
| Ruling Date: Jan. 8, 2024 |
N337065: The tariff classification of a synthetic neutralized anhydrite from Canada
| HTS: 3824.99.3900, free, “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 of two or more inorganic compounds: Other.” |
| Item: Synthetic neutralized anhydrite is produced as a byproduct in the production of aluminum fluoride and is obtained by the reaction of a fluorspar, sulfuric acid and oleum. It is a mixture of calcium sulfate (CAS# 7778-18-9), calcium fluoride (CAS # 7789-75-5), and calcium oxide quartz (SiO2). Synthetic anhydrite is widely used in agricultural soil enrichment and mining applications. |
| Reason: Synthetic anhydrite is a chemical mixture, precluded from classification in Chapter 28 per Note 1 to Chapter 28. The product is not a fertilizer of Chapter 31, HTSUS. It does not contain nitrogen, potassium or phosphorous as essential constituents. |
| Ruling Date: Jan. 8, 2024 |
N337012: The tariff classification of Vegetable Spring Roll and Apple Pie Roll from Canada
| HTS: 1901.90.9185, 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: Wheat-flour-soya blends.” |
| Item: Crispy Vegetable Spring Rolls and Apple Pie Rolls. The products are traditional Chinese snacks comprised of a savory or sweet filling wrapped in a light and crispy pastry sheet. Crispy vegetable spring rolls have a filling composed of cabbage, textured soy flour, carrots, sugar, salt, ground sesame, mushrooms, turmeric, granulated garlic and sesame oil. Apple pie rolls have a filling composed of apples, sugar, water, corn starch, apple juice concentrate, natural flavors, powdered cellulose, cinnamon, lemon juice concentrate, salt, and ascorbic acid. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2024 |
N337009: Country of origin of a quilted pillow sham
| Country of Origin: China |
| Item: A quilted pillow sham constructed from 100% polyester woven fabric. The top panel is printed with a cherry design on a navy background and no additional fabric finishing operations are performed. The top panel is followed by a layer of nonwoven batting material and a layer of white woven polyester fabric backing. The three layers are quilted every two inches in a straight line across the width of the pillow sham. In China, all woven fabric is formed and exported to India. In India, nonwoven batting material is formed, the fabric is quilted, and fabric is cut and sewn into a pillow sham, finished and exported to the U.S. |
| Reason: In the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. |
| Ruling Date: Jan. 8, 2024 |