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:
N338242: The tariff classification of football jerseys and pants from Thailand
| HTS: (1) 6114.30.3060, 28.2%, "Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Men's or boys'." (2) 6211.33.9061, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Other." (3) 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." (4) 6211.33.9044, 16%, “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Shirts excluded from heading 6205: Other.” |
| Item: (1) FR-X Gamepant is a pair of men’s football pants. The garment extends to just below the knees. It features a 1.5-inch-wide elastic waistband, large inside pockets at the knees and thighs where protective pads are inserted, and elasticized cuffs. The garment is specifically designed for football. (2) Pro-Line Gamepant is a pair of men’s football pants. The garment extends to just below the knees. It features a laced front double D-ring closure, an elasticized waist with belt loops, large inside pockets where protective pads are inserted, and elasticized cuffs. The garment is specifically designed for football. (3) FR-X Gamejersey is a men’s pullover garment constructed from 88% polyester and 12% spandex knit fabric. The garment features a curved V-neckline with a contrasting fabric collar at its side and back portions; short, hemmed sleeves with two overlay stripes on each sleeve; perforations in the fabric of the lower center front and back panels, the middle sides of the front and back panels, and the underarms; and an elasticized bottom with a rubber grip on its inner surface. (4) Carbon-Skin Gamejersey is a men’s pullover garment. The garment features a curved V-neckline with a contrasting fabric collar at its side and back portions, cap sleeves with elasticized cuffs, mesh knit inserts at the lower front and back panels and the upper side panels, and a hemmed bottom with side slits and a curved tail. |
| Reason: (1), (2) The FR-X Gamepant and the Pro-Line Gamepant are recognized as football pants, and have special protective design features for that sport that make them too restrictive for everyday wear. The garments have no practical application as street or casual wear. (3), (4) The FR-X Gamejersey and the Carbon-Skin Gamejersey contain nothing to distinguish them from general purpose garments or ordinary pullovers. They are not made in a special fashion, nor do they possess any special features to prevent them from being worn at other times. Therefore, the garments are not considered sports clothing classifiable in headings 6114 or 6211. |
| Ruling Date: Feb. 23, 2024 |
N337997: The tariff classification of Dapsone Gel 5% and Dapsone Gel 7.5% in dosage form, from Canada
| HTS: 3004.90.9214, 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: Anti-infective medicaments: Other.” |
| Item: Dapsone Gel 5% and Dapsone Gel 7.5% is an antibacterial agent. It is indicated for the topical treatment of acne vulgaris. |
| Reason: N/A |
| Ruling Date: Feb. 23, 2024 |
N337948: The tariff classification and country of origin of Zovia® 1/35 (Ethynodiol Diacetate and Ethinyl Estradiol Tablets, USP) 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.” |
| Item: Zovia 1/35 is a medicinal preparation containing a combination of Ethynodiol Diacetate and Ethinyl Estradiol as the active ingredients. It is indicated for the prevention of pregnancy. The product is a combination oral contraceptive consisting of a cycle of 28 tablets. Each tablet dispenser contains 21 active pale pink tablets containing Ethynodiol Diacetate (1 mg) and Ethinyl Estradiol (0.035 mg) and 7 inactive white tablets containing inert ingredients as a reminder tablet to facilitate ease of drug administration via a 28-day regimen. |
| Reason: N/A |
| Ruling Date: Feb. 23, 2024 |
N338273: The tariff classification of a Halloween decoration from China
| 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: The 70in Skeleton Duo Coffin is a free-standing plastic decoration depicting two life-size skeletons carrying a coffin. The entire item consists of three pieces and can be displayed indoors or outdoors. The decoration is marketed and sold as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: Feb. 23, 2024 |
N338338: The tariff classification of a wooden décor item from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments (of wood): Other. " |
| Item: The “Wooden Mushroom Cluster” is a wooden tabletop decoration constructed primarily of pine wood. A round wooden base supports three sculpted wooden mushrooms of various heights. Around their stems is a bed of natural moss. The mushroom caps are decorated with gold or red glitter that has been adhered with glue. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2024 |
N338303: The tariff classification of knitted jackets from Vietnam
| HTS: (1) 6101.30.2010, 28.2%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s." (2) 6102.30.2010, 28.2%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s." (3), (4) 6102.30.2020, 28.2%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’." (5) 6111.30.5070, 16%, "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other." |
| Items: (1) A men’s hip-length jacket. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, and slant pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape. (2) A women’s hip-length jacket. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, and slant pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape. (3) A children’s jacket constructed. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, and slant pockets below the waist. The sleeves and garment bottom are bound with an elasticized binding tape. (4) An infant’s jacket. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, split kangaroo pockets, and an elasticized bottom. The sleeves are bound with an elasticized binding tape. The infant jacket will be sold in sizes 18-24 months. (5) An infant’s jacket. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, long sleeves, split kangaroo pockets, and an elasticized bottom. The sleeves are bound with an elasticized binding tape. The infant jacket will be sold in sizes 12-18 months. |
| Reason: (4) The garment sized 18-24 months is for children of a body length measuring 90 centimeters. Note 6(a) to Chapter 61 says “the expression ‘babies’ garments and clothing accessories’ means articles for young children of a body height not exceeding 86 centimeters.” Therefore, the size 18-24 months garment cannot be classified under heading 6111. |
| Ruling Date: Feb. 26, 2024 |
N338066: The tariff classification of a textile costume from China
| 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 which consists of a man-made textile long-sleeved pullover dress, headpiece, and a pretend lantern. The deep back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a single strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The bottom hem is finished with large, visible, loose overlock stitching. Although there is some styling on the garment, the dress is not well-made. |
| Reason: The flimsy man-made textile dress provides the essential character of the set and features large, visible, loose overlock stitching at the neckline, deep back opening and sleeves. |
| Ruling Date: Feb. 26, 2024 |
N337887: The tariff classification of polyvinyl chloride film and poly(ethylene terephthalate) film from China
| HTS: (1) 3920.49.0000, 9903.88.02, 5.8% + 25%, "other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: other." (2), (3) 3920.62.0090, 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): other." |
| Item: (1) UV Blue Film. The sample is a thin transparent film noted to be composed of polyvinyl chloride (PVC) with a thickness of 0.08 mm. It will be imported in rolls. (2) UV Sticky Film. The sample is a two-layer film noted to be composed of a 0.075 mm polyethylene terephthalate (PET) film with a 0.013 mm polyurethane acrylate coating attached to a clear acrylic release film. It will be imported in rolls. After importation, the product will be combined with the UV Blue film to manufacture UV transfer stickers for printing on hard surfaces. (3) DTF Transfer Film. The sample is noted to be a 0.058 mm PET film with a 0.017 mm coating of acrylic resin and silica. The wide format DTF printer to manufacture DTF transfers for printing shirts. It will be imported on rolls. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2024 |
N337947: The tariff classification and country of origin of Dr. Reddy’s Necon® (Norethindrone and Ethinyl Estradiol Tablets, USP)
| 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.” |
| Item: Dr. Reddy’s Necon is a medicinal preparation containing a combination of Norethindrone and Ethinyl Estradiol as the active ingredients. It is indicated for the prevention of pregnancy. The product is a combination oral contraceptive consisting of a cycle of 28 tablets. Each tablet dispenser contains 21 active light peach tablets containing Norethindrone (0.5 mg) and Ethinyl Estradiol (0.035 mg) and 7 inactive white tablets containing inert ingredients as a reminder tablet to facilitate ease of drug administration via a 28-day regimen. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2024 |
N337848: The tariff classification of a flat panel display module with a camera from Mexico
| HTS: 8524.91.1000, free, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Flat panel display modules, other than flat panel display modules for articles of subheadings 8528.59, 8528.69, 8528.72 and 8528.73.” |
| Item: A driver information module (DIM) that is equipped with a driver monitoring camera (DMC). This product, which is designed exclusively for use in motor vehicles, is fitted on a dashboard behind the steering wheel after importation. Moreover, the subject DIM is a 9-inch thin film transistor liquid crystal display (LCD) module. In its imported condition, this LCD module cannot convert a video signal, but is capable of receiving video signals and allocating those signals to the display. It is the opinion of this office that the LCD module performs the principal function of this composite machine. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2024 |