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:
N338010: The tariff classification of polyethylene terephthalate (PET) films from China
| HTS: (1) 3920.62.0090, 4.2%, "other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of poly(ethylene terephthalate): other." (2) 3920.62.0050, 9903.88.02, 4.2% + 25%, "other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of poly(ethylene terephthalate): metallized PET film: other." |
| Item: (1) Printprotec A is described as a 12-micron polyethylene terephthalate (PET) film that is coated with a 1.2-micron layer of resinous/inorganic material. You indicate that the film will be imported on rolls and will be metallized after importation to the United States. (2) Printprotec B is described as a 12-micron PET film that is coated with a 1.2-micron layer of resinous/inorganic material. The film has been metallized via vacuum deposition. You indicate that the film will be imported on rolls. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2024 |
N337970: The tariff classification of a cellular telephone/watch from China
| HTS: 8517.14.0050, free, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Other telephones for cellular networks or for other wireless networks: Other radio telephones designed for the Public Cellular Radiotelecommunication Service.” |
| Item: A child’s cellular telephone/watch called the ZTE “Gabb Watch,” model Z21. This is a wrist-worn electronic device which resembles a standard wrist watch. It is equipped with an ESIM card which allows it to make phone calls, provide location, and send text messages using a specific cellular network. This device includes an installed operating system but cannot download applications. It does not have Wi-Fi or Bluetooth capabilities, meaning it is unable to access the internet or social media platforms. It also features GPS capability so parents can locate their children wearing the device. |
| Reason: The principal function of the ZTE “Gabb Watch,” model Z21 is imparted by the built-in speakerphone. To place a call, the child would open the device and swipe over to the “Call” screen, where the contacts list resides (previously added by the parent). Simply clicking on a contact initiates the call. |
| Ruling Date: Feb. 14, 2024 |
N337956: The tariff classification of telecommunications cable from China
| HTS: 8544.49.3080, 9903.88.01, 5.3%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electrical conductors, for a voltage not exceeding 1,000V: Other: Other: Of copper: Other.” |
| Item: A telecommunications cable. The cable has 8 individually insulated copper conductors that are further sheathed within insulation to create the finished cable. The cable is imported on reels at various lengths and is not terminated with a connector at either end. The cable is rated at 150V and is primarily used for telecommunications and data applications. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2024 |
N337777: The country of origin of Theophylline Extended-Release Tablets
| Country of Origin: Germany |
| Item: 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. |
| Reason: The active pharmaceutical ingredient (API), Theophylline, is manufactured in Germany and that the finished tablets in dosage form are made in India. In India, the Theophylline will be mixed with various inactive ingredients to produce the final tablets in dosage form. The mixing of the active ingredient Theophylline (German origin) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: Feb. 14, 2024 |
N337670: The country of origin of battery cooling plates
| Country of Origin: South Korea |
| Item: Three aluminum cooling plates, the Top Plate, the U-frame, and the Cooling Plate, which are designed to be used with electric vehicle batteries. They are critical components of battery packs and attach to the battery cells to maintain a uniform temperature inside the battery pack by controlling the heat to maintain the battery life and prevent fire. The top plate and U-frame are constructed in South Korea using aluminum rolls imported from China, while aluminum sheets, also imported from China, are used to construct the cooling plate. The top plate and the U-frame undergo leveling, where the raw material is uncoiled and put through a mold, followed by several pressing functions to reshape the molded product and holes are punched where necessary. The top plate and U-frame undergo additional processing including precision leveling and processing, inspection, washing, and packing/packaging. The cooling plate undergoes similar steps, with the exception of the initial leveling. |
| Reason: Although the operations in South Korea are not complex, they significantly change the products imported from China into articles with a new name, character, and use. |
| Ruling Date: Feb. 14, 2024 |
N337636: The tariff classification of stainless steel internally threaded fixtures from China
| HTS: 7318.16.0060, 9903.88.15, free + 7.5%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts: Other: Of stainless steel.” |
| Items: Steel fixtures, product names: CX-TN05 (aka the Austria variant) and CX-TN20 (aka the Norway variant). These articles are made of stainless steel and used in the construction of underground structures such as tunnels. Each article includes an upper disc and a lower boss that are joined together by a process such as mechanically crimping or welding so that a strong and watertight joint is created. The upper disc is press formed from stainless steel sheet. The top side is coated with heat-reactivatable or hot-melt adhesive. The bottom side may be plain or coated. The lower section is machined or formed from stainless steel into a round coupling nut with an M16 blind female threaded hole in both ends. Other thread sizes are possible. The two products are essentially the same, except for the outside of the nut section. The outside of the Austria variant has a coarse screw thread or texture and the outside of the Norway variant is smooth. The exterior texture of the Austria variant functions only to help epoxy resin to grip onto the fixture and hold it in place. |
| Reason: The term “nut” is not defined in the tariff, so we look to common and commercial meaning of the term. Subheading 7318.16.00 is an eo nominee provision for nuts. Eo nomine provisions include all forms of the named article, unless specifically excluded. The subject fixtures do differ from a common nut because they include a metal disc on the top and in addition to functioning to hold corresponding threaded rod in place, they also function to hold waterproof sheeting. This additional feature does not transform the character of the article as a “nut.” |
| Ruling Date: Feb. 14, 2024 |
N337606: The tariff classification of an accessory panel kit with or without a cargo rack from China
| HTS: 8708.29.5125, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Truck caps.” |
| Item: The product under consideration has been identified as an accessory Panel Kit that attaches to a truck cargo bed/luggage rack, also imported by Kuat Innovations LLC. You stated that the panel kit may be imported separately as a standalone kit for later attachment to the cargo rack, or as a single product with the cargo rack. |
| Reason: The panel kit and cargo rack, have the essential character of a complete or finished truck cap because it performs the functions of a truck cap. As a result, the panel kit, with or without the cargo rack, is an unassembled truck cap. |
| Ruling Date: Feb. 14, 2024 |
N337572: The classification, country of origin, and marking of footwear parts from China
| HTS: (1) 6406.10.6500, 9903.88.15, free + 7.5%, "Parts of footwear (including uppers whether or not attached to soles other than outer soles; Uppers and parts thereof, other than stiffeners: Other: Of leather." (2, when made with textile materials) 6406.90.1540, 14.9%, "Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; Other: Of other materials: Of textile materials: Of man-made fibers: Other." (3 when made with rubber/plastic) 6406.90.3060, 9903.88.15, 5.3% + 7.5%, "Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; Other: Of other materials: Of rubber or plastics: Other." (4) 6406.90.3030, 5.3%, "Parts of footwear (including uppers whether or not attached to soles other than outer soles); gaiters, leggings, and similar articles, and parts thereof: Other: Of rubber or plastics: Bottoms." |
| Item: (1) Footwear uppers, (2), (3) insoles/footbeds, and (4) outer sole units imported from China will be made into finished footwear, identified as style “Brunt,” after importation. The leather work boot-style uppers are shaped by lasting and sewing. They feature waterproof linings and textile insole boards. Each upper is imported with a hole measuring at least the size of a nickel cut through the bottom layers. Shaped footwear uppers, having holes approximating the size of a nickel or lager at the bottom, are not considered “closed” and considered “unformed.” The rubber outer sole is imported with an attached polyurethane midsole. Two insoles/footbeds per boot will be made of either textile materials or rubber/plastics materials. Further processing such as assembling the imported parts, plugging/closing the upper’s bottom, attaching an outer sole, cleaning and packing will be done in the United States. The plugs, gaskets, etc. required to complete the uppers will be imported separately. |
| Reason: N/A |
| Ruling Date: Feb. 14, 2024 |
N338027: The tariff classification of antennas from China
| HTS: (1), (2) 8517.71.0000, free, "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Parts: Aerials and aerial reflectors of all kinds; parts suitable for use therewith." |
| Item: The items are the (1) “4G LTE TEL Film Antenna” and the (2) “4G/5G MIMO Antenna.” The antennas are intended to be used in various applications including inventory management, electronic payment for vending machines, remote control of construction machinery, etc. The antennas will be connected to the telephone module of various machines to communicate information to 3G/4G/5G phone service providers. |
| Reason: N/A |
| Ruling Date: Feb. 15, 2024 |
N337736: The tariff classification of seat components from China
| HTS: 9401.99.3580, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” |
| Item: (1) The “CT300-46-3000G Seat,” is an unupholstered folding seat foundation, backrest, and armrests constructed of polyproline resin injection molded plastic. After U.S. importation, additional components will be sourced and upon final assembly the seating components will provide seating for a single individual. Incorporated into the seat foundation, backrest, and armrests are metal coil springs, mounting brackets, moldings, clamps, washers, and additional assembly hardware. (2) The “CT301-45-3100-revA Seat,” is similar to item 1 with the exception of a padded substrate affixed to the seat foundation. (3) The “CT350-46-3000-revA Seat,” is similar to item 1 with the exception of woven polyproline suspension fabric incorporated into the seat foundation and backrest. (4) The “LU902-50-14-860-92X6-revA Seat,” is similar to item 1 with the exception of encased polyurethane foam affixed to the polyproline seat foundation and seat backrest. |
| Reason: The merchandise is incomplete dedicated parts of seats and is not more specifically provided for elsewhere in the tariff schedule. |
| Ruling Date: Feb. 15, 2024 |