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:
N337313: The tariff classification of Loteprednol Etabonate Ophthalmic Gel 0.5% in dosage form, from Italy
| HTS: 3004.32.0000, 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 hormones or other products of heading 2937: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Loteprednol Etabonate Ophthalmic Gel 0.5% is a topical ophthalmic corticosteroid with anti-inflammatory properties. It is indicated for the treatment of post-operative inflammation and pain following ocular surgery. |
| Reason: N/A |
| Ruling Date: Jan. 18, 2024 |
N337311: The tariff classification of silicone based Apple watch bands/straps from China
| HTS: 9113.90.8000; 9903.88.15, 1.8% + 7.5%, "Watch straps, watch bands and watch bracelets, and parts thereof: other: other." |
| Item: A silicone-based watch strap with a stainless steel net element added to the design, which fits Apple watches. The material composition of the watch strap is 50.6% stainless steel and 49.4% silicone. The watch band is designed to attach to the sides of the Apple Watch and uses a buckle to fasten the watch to the user’s wrist. The buckle enables the user to adjust the band to the wrist size and to ensure a strong closure and secure fit. |
| Reason: N/A |
| Ruling Date: Jan. 18, 2024 |
N337239: The tariff classification of cap and gowns from China
| HTS: 6211.43.1092, 9903.88.15, 16% + 7.5%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other." |
| Item: An adult-sized graduation cap and gown set. The gowns are constructed from 100% polyester woven fabric. The caps are constructed from 100% polyester woven fabric and cardboard. The gowns are long, loose garments. They feature a v-neckline, a full-front zipper closure and wide long sleeves. The cap features a stretchy elastic band that will accommodate most head sizes and a fabric covered button at the center of the cap to hold a tassel. The items have well-made styling features, finished edges and seams. |
| Reason: GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The gowns impart the essential character of the sets. |
| Ruling Date: Jan. 18, 2024 |
N337216: The tariff classification of a glass shower display door from China
| HTS: 9023.00.0000, 9903.88.15, free + 7.5%,“Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” |
| Item: A glass shower display door, which is made to fit inside a metal frame that will be attached to a store display unit. The door is made of tempered glass and will be shipped with pre-mounted rollers and vinyl strips. The metal frame housing is stainless steel with aluminum pre-mounted hardware. The dimensions of the glass shower door are roughly 73 inches high by 25 inches wide. When added with the stainless steel frame, the whole unit measures approximately 94 inches high by 47 inches wide. The item is for display purposes only and cannot be used as a functional shower door. The display unit will be used for solicitation of orders and will not be sold. The door can be slid from side to side and demonstrates how the door operates. |
| Reason: The glass shower display door is solely intended to be put on display in a retail establishment to demonstrate the features of the larger models and serve as a form of advertisement to prospective buyers. The glass shower door meets the definition of a small-scale demonstration model used for advertising purposes, as described in Harmonized System Explanatory Note 9 to Heading 9023. |
| Ruling Date: Jan. 18, 2024 |
N337507: The tariff classification of 22 folding tables and their cart from Taiwan
| HTS: (1) 9403.70.8031, free, “Other furniture and parts thereof: Furniture of plastics: Other: Other.” (2) 9403.20.0086, free, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” |
| Item: (1) 22 Lifetime 6-foot Tables. Each table has a tubular steel frame and tubular steel legs mounted on hinges at each corner of the 100% high-density polyethylene (HDPE) tabletop. The hinges allow the legs to fold into the underside of the tabletop for storage. When the table is in use, the legs are braced open and secured with a gravity operated mechanism that prevents the table’s collapse. The tubular steel is powder coated and the legs are finished with plastic foot caps. (2) One Lifetime Table Cart. The cart is made of powder-coated heavy-duty tubular steel, has four wheels (two fixed, two swivel), and is used to transport and store the 22 folding tables. The tables and cart are made in Taiwan. |
| Reason: Although the articles meet GRI 3(b) set criteria (b) and (c), they do not meet criterion (a) because the tables and cart are both classified in the same heading, 9403. Because these articles fail to meet all three GRI 3(b) set criteria, they must be classified separately. The plastic tabletops provide these tables with their functionality, so the tables will be classified accordingly. |
| Ruling Date: Jan. 19, 2024 |
N337436: The tariff classification of a Teenage Mutant Ninja Turtle pillow and throw blanket from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Items: A Teenage Mutant Ninja Turtle Pillow and Throw Set. The oval pillow has an image of Teenage Mutant Ninja Turtle Michaelangelo’s head (orange bandana) with only the bandana tie extending beyond the pillow’s edges. The pillow is made of 100% polyester fabric and is stuffed with 100% polyester fiberfill. The throw is made of 100% polyester woven plush fabric and is adorned with printed images of the Teenage Mutant Ninja Turtles on a blue background. |
| Reason: The pillow imparts the essential character to the set. |
| Ruling Date: Jan. 19, 2024 |
N337434: The tariff classification of clip dispensers and clips from China
| HTS: (1) 3926.10.0000, 5.3%, "Office or school supplies, of plastic." (2) 8305.90.3050, free, "Paper clips, and parts thereof: Other." |
| Item: (1) A clam clip dispenser used to bind papers together. The dispenser is made of primarily plastic parts, including the components that push the clips forward to dispense them. To load the dispenser, clips are inserted into an open slot on the bottom. To use, the dispenser is held in the hand, papers are inserted into the front, and when the button is pushed forward a metal clamshell clip is dispensed from the front that slips over the papers to affix them, much like a traditional paper clip. The clips are reusable and capable of holding up to forty sheets of paper. Eight clamshell clips will be packaged and sold with the dispenser. (2) A clip dispenser that is very similar in use and materials to the previous dispenser, but the clips are loaded by fully opening up the dispenser much like a stapler opens. It is packaged and sold with eight reusable clips. |
| Reason: The dispenser is the essential character in both sets. |
| Ruling Date: Jan. 19, 2024 |
N337373: The tariff classification of a bakery product from Japan
| HTS: 1905.90.1041, free, "Bread pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa … other … bread, pastry, cakes, biscuits and similar baked products … whether or not containing chocolate, fruit, nuts or confectionery … frozen … pastries, cakes, and similar sweet baked products." |
| Item: Green Tea Flavored Swiss Roll is a baked, ready to eat product with the appearance of a rolled sponge cake with a cream filling. The product is imported frozen in 200 gram (7.05 ounce) packages and sold primarily to the food service industry. The Swiss Roll is made from mixed powder (wheat flour, sugar cane), liquid whole egg, fat spread, liquid egg white, water, sugar (granulated sugar, maltitol), processed oils and fats, shortening, starch syrup, reduced starch syrup, baking powder, powdered green tea, salt and fragrance (butter oil). The Swiss Roll is said to be prepared by putting dough into mixer, mixing at medium high speed for approximately 4 minutes, baking for approximately 11 minutes, cooling, cutting, cream mixing, cream filling, cooling, rolling and cutting, individual packing, freezing and boxing. |
| Reason: N/A |
| Ruling Date: Jan. 19, 2024 |
N337371: 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 the Be-Witching Robe. The costume consists of a long-sleeved pullover dress and choker. The front opening of the hood has raw unfinished edges, two-piece sleeves, and a front panel with faux lace-up closure. Although the front panel and two-piece sleeves offer some styling, the hood, sleeves, and hem bottom have raw, unfinished edges. The dress is constructed with long, loose straight stitching and features the front neck with large visible loose overlock stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Jan. 19, 2024 |
N337369: The tariff classification of seats and a cart from Vietnam
| HTS: 9401.79.0046, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other: Household.” |
| Item: The Chair and Cart Set is a group of 32 folding unupholstered seats and a cart. Each seat will provide seating for a single individual. Steel tube metal rails extends from the seat legs to the forward and rear stretches. Further, the tubes are affixed to blow molded polyurethane seat foundations and polyurethane seat backrests; collectively, they comprise the frame to each seat. The seats contains no armrests. Plastic glides are located at the base of each seat leg. The cart will provide moveable storage for the 32 seats. The seats and the cart will be imported in two boxes, boxes “A” and “B” will be sold together at retail sale as one unit. |
| Reason: The essential character of the “Chair and Cart Set” as a whole is imparted by the seating components. |
| Ruling Date: Jan. 19, 2024 |