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:
N340024: The tariff classification of Pantoprazole Sodium Granules in dosage form, from India
| HTS: 3004.90.9257, 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 digestive system: Containing pantoprazole or its salts.” |
| Item: Pantoprazole Sodium Granules, imported in 40 mg delayed-release oral suspension packets, belongs to a class of drugs called proton pump inhibitors (PPIs). It is used for the treatment of erosive esophagitis, gastric acid hypersecretion, and to promote healing of tissue damage caused by gastric acid. |
| Reason: N/A |
| Ruling Date: June 5, 2024 |
N340011: The tariff classification of heat exchange units from China
| HTS: 8708.91.5000, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Radiators and parts thereof: Radiators: For other vehicles.” |
| Item: An Engine Oil Cooler (Air-cooled), a Radiator, an Intercooler, and an EGR (Exhaust Gas Recirculation) Cooler (Liquid cooled). The function of the Engine Oil Cooler is to lower the temperature of the engine/transmission oils by using the surrounding air, which acts as a heat exchanger. The Radiator is the key component of the engine’s cooling system, and it is used to reduce the temperature of engine coolant and to maintain it at an optimum level. The Intercooler’s function is to cool the air that the turbocharger or supercharger has compressed before it enters the engine. The EGR Cooler dilutes the air-fuel mixture in the cylinder with cooled exhaust gas lowering the combustion temperature. This stops the engine from overheating and the lower temperatures improve the performance of hot components, like the cylinder head. |
| Reason: N/A |
| Ruling Date: June 5, 2024 |
N340549: The tariff classification of a miscellaneous edible preparation from Germany
| HTS: 2106.90.9998, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The “PowerGel Hydro Orange,” is a miscellaneous edible preparation for human consumption. The preparation’s ingredient composition consists of water (60.76%), maltodextrin (18%), apple juice concentrate (7%), orange juice concentrate (6%), fructose (7%), and less than (1%) of salt, citric acid, trisodium citrate dihydrate, potassium sorbate, sodium benzoate, natural orange flavoring, other natural flavorings, and xanthan gum. The documentation provides a general manufacturing operation wherein (1.) the maltodextrin, fructose, trisodium citrate, and other ingredients are mixed, (2.) water, preservatives, and natural flavorings are added to the mixture, and (3.) the gel formulations undergo inspection, packaging, and preparation for export. In the condition at the time of U.S. importation, the preparation will be presented as a liquid in 24×67ml pouches for general health or well-being, at an ambient temperature, and will undergo no further processing. At the time of U.S. importation, the preparation will be packaged and made available for retail sale “as is.” |
| Reason: N/A |
| Ruling Date: June 6, 2024 |
N340453: The tariff classification of a decorative bow wall hanging from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Item: “Patriotic Wall Décor,” is a large bow designed to hang on an indoor wall as a decoration. The bow has a face layer of 100 percent polyester woven, printed fabric and a backing of 100 percent polyvinyl chloride (PVC), transparent sheeting. The two layers are laminated together, cut to size and shape, and assembled with glue to form the bow. The patriotic themed bows are printed to create red, white and blue stripes and white stars on a blue background. A ribbon loop is attached to the back of the bow so that the item may be hung on the wall. The patriotic bow is sold in two distinct printed designs; each design is sold separately. |
| Reason: N/A |
| Ruling Date: June 6, 2024 |
N340288: The tariff classification of a Tissue-Tek AutoWrite DUO Kit from Taiwan
| HTS: 8443.99.2550, free, “Printing machinery… parts …: Parts and accessories: Other: Parts and accessories of printers: Other: Other.” |
| Item: The Tissue-Tek AutoWrite Duo Ink Cartridge is used as a replacement cartridge in a Tissue-Tek AutoWrite inkjet printer. It performs various functions within the printer, including cleaning the ink distribution components and absorbing excess ink. |
| Reason: N/A |
| Ruling Date: June 6, 2024 |
N340276: The tariff classification of a hanging closet organizer from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A “Hanging Closet Organizer Shelf,” is a collapsible, textile hanging closet storage unit with six open shelves and three removable drawer-style boxes intended to store clothing. The sides of the hanging organizer are constructed of cardboard covered with 100% polyester woven fabric and each shelf is constructed of medium-density fiberboard (MDF) covered with 100% polyester nonwoven fabric. It features three pockets composed of 100% nylon knit mesh fabric finished with a white 100% polyester knitted binding. The organizer hangs from a closet bar by a piece of fabric folded over a steel triangle-shaped hook and sewn to the top of the organizer. |
| Reason: The competing chapters are 48 and heading 6307. Heading 6307 appears last in the tariff. |
| Ruling Date: June 6, 2024 |
N340267: The tariff classification of handwarmers from China
| HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: A set of two, pocket-sized handwarmers. The devices are comprised of an electrical heating element within a plastic enclosure that is meant to produce a heating effect when powered on. The user can keep the devices in their pocket for use during various winter activities. We note that the devices are battery powered and not meant to be recharged. |
| Reason: N/A |
| Date: June 6, 2024 |
N340198: The country of origin of gas ranges from Vietnam
| Country of Origin: Vietnam |
| Item: A 30-inch rear-controlled free-standing oven, including 4 burners. The stove is controlled by a plug valve, and the cavity is controlled by an electric control panel, which is used to light the input gas and transfer the heat to the air into the oven, where it heats food. It is a single-function oven with a rectangular front door designed for household use. Each oven unit is packaged for sale to individual consumers, together with its corresponding accessories. Depending on the model within the series, packaged accessories may include a user manual, installation user manual, baking rack, or burner cap. The models within the series vary slightly because they are sold into different markets with different color schemes and have different accessories or slightly different features. However, the models all use the same platform, with only one or two parts that may vary between models in the series. The production in Vietnam of the completed oven consists of the production of several important subassemblies and components, as well as the assembly of the final oven. |
| Reason: The manufacturing process performed in Vietnam with respect to the ovens in the scenario does constitute a substantial transformation of the imported components and parts into "products of" Vietnam. |
| Ruling Date: June 6, 2024 |
N340153: The country of origin of a gas chromatograph
| Country of Origin: Singapore |
| Item: A Gas Chromatography (GC) instrument, which is an analytical instrument designed to vaporize gas, liquid or solid samples, through the application of heat, during an analysis. Upon importation, the instrument can function either as a standalone unit or in conjunction with Mass Spectrometry (MS). When used as a standalone instrument, the customer installs detectors onto the gas chromatography unit. These detectors are responsible for detecting compounds within the vaporized samples and outputting their concentrations. Alternatively, the instrument can be used in tandem with mass spectrometry, where the gas chromatography unit sends vaporized samples to the mass spectrometry unit for plotting into a mass spectrum for further analysis. The gas chromatograph is to be manufactured in Singapore using components and subassemblies produced in China and other countries. |
| Reason: The manufacturing process performed in Singapore would be considered complex. |
| Ruling Date: June 6, 2024 |
N340123: The tariff classification of electric space heaters from China
| HTS: (1) 8516.29.0030, 9903.88.03, 3.7% + 25%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Electric space heating apparatus and electric soil heating apparatus: [o]ther: [p]ortable space heaters: [f]an-forced.” (2) 8516.29.0090, 9903.88.03, 3.7% + 25%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Electric space heating apparatus and electric soil heating apparatus: [o]ther: [o]ther.” |
| Item: (1) A 1500-watt space heater that includes feet and can either be hung on a wall or remain free standing. (2) A 1500-watt wall hanging space heater that measures 19 inches by 16 inches by 4 inches and weighs 8.45 pounds. (3) A 1000-watt wall hanging space heater that measures 13 inches by 17 inches by 4 inches and weighs 6.1 pounds. |
| Reason: The first heater includes feet and would not be limited to where it can be placed, it would be considered portable. In contrast, the second and third must be mounted to the wall. |
| Ruling Date: June 6, 2024 |