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:
N341358: The tariff classification of nonalloy steel coils from Mexico
| HTS: 7210.70.6060, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Painted, varnished or coated with plastics: Other: Zinc coated or plated: Other." |
| Item: Zinc-coated nonalloy steel coils. Cold-rolled steel coils, which are made to ASTM A653, are hot-dipped galvanized and coated with two coats of primer paint. |
| Reason: Steel and aluminum articles, including derivative articles, that are products of Mexico and entered for consumption on or after July 10, 2024, may be subject to Section 232 duties pursuant to Presidential Proclamations 10782 and 10783. Smelt and cast, and melt and pour, data is required to be reported and accompanied by a mill certificate for steel articles or a certificate of analysis for aluminum articles. |
| Ruling Date: Aug. 13, 2024 |
N341737: The tariff classification of a dental imaging device from China
| HTS: 9018.19.9550, 9903.88.01, free + 25%, "[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …: [e]lectro-diagnostic apparatus …: [o]ther: [o]ther: [o]ther: [o]ther apparatus." |
| Item: The CALCIVIS Imaging Device consists of a wireless intra-oral imaging device handset, a Dock, and associated imaging software on a USB card, which allows both video streaming of images and capturing of still images. The handset measures 30 cm x 5 cm x 4 cm (H x W x D) and contains a camera, a rechargeable battery, a keypad, and a mechanism which is used to apply a small amount of CALCIVIS photoprotein to the tooth under investigation. The keypad includes a capture button, charge/status indicators, an up button, a selection/power button, and a down button. The dock functions as a handset stand/charger. It has a photoprotein chiller unit and can display chiller temperature. |
| Reason: The item doesn't fit under subheading 9018.19.4000 as an electro-diagnostic apparatus used for functional exploratory examination. Functional in the medical sense means that which relates to the normal physiological activity or vital functioning, of an organ, but not the structure, or anatomy, of that organ. Exploratory in the medical sense means that which relates to an active examination, usually involving endoscopy or a surgical procedure, to ascertain conditions present as an aid in diagnosis. The item doesn't meet the definitions of functional and exploratory, as it is a device used to dispense the photoprotein onto the patient's tooth and obtain images of tooth decay. |
| Ruling Date: Aug. 14, 2024 |
N341321: The tariff classification of a women's dress from China
| HTS: 6104.44.2010, 9903.88.15, 14.9% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of artificial fibers: Other: Women’s." |
| Item: The rise and recovery lounge shirt is a women’s dress constructed from 95% rayon and 5% spandex jersey knit fabric. The rise and recovery lounge shirt features a V-shaped neckline; short, hemmed sleeves; a full front opening with a seven-button closure; a patch pocket on the upper left front panel and a hemmed bottom that reaches to below the mid-thigh. |
| Reason: The item doesn't qualify as a garment under heading 6106, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted. Based on the garment’s appearance it has characteristics common to garments classified under heading 6104. |
| Ruling Date: Aug. 13, 2024 |
N341708: The tariff classification of footwear from Vietnam
| HTS: 6404.19.9060, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women." |
| Item: Style name “MTE Breeze - (Prototype 1)” is a unisex, closed toe/closed heel, below-the-ankle slip-on shoe. The external surface area of the athletic styled upper consists predominantly of textile materials. It has a lace closure over a sewn in tongue that is on the same plane as the rest of the upper. The tongue is made of material that is stretched to put on and to take off the shoe. |
| Reason: N/A |
| Ruling Date: Aug. 14, 2024 |
N341698: The tariff classification of nonalloy steel coils from Taiwan
| HTS: 7210.49.0091, 9903.88.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1219 mm in width. |
| Reason: Subject to Section 232 duties under subheading 9903.88.01. |
| Ruling Date: Aug. 14, 2024 |
N341692: The tariff classification of nonalloy steel coils from Taiwan
| HTS: 7210.49.0091, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." |
| Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width. |
| Reason: Subject to Section 232 duties under subheading 9903.88.01. |
| Ruling Date: Aug. 14, 2024 |
N341691: The tariff classification of a four-piece cookie stamper from China
| HTS: 9611.00.0000, 9903.88.15, 2.7% + 7.5%, "date, sealing or numbering stamps and the like … designed for operating in the hand." |
| Item: Four-piece cookie stamper. The item is intended to stamp a design onto cookie dough while making cookies. The item comes with a wooden stamper and 3 interchangeable stamps with different designs. The stamper is made of beech wood and the stamps are made of silicone. The dimensions of the stamper are 2.3” high, 2.4” wide, and 2.4” deep and it weighs 0.8 pounds. |
| Reason: N/A |
| Ruling Date: Aug. 14, 2024 |
N341689: The tariff classification of Valentine cards with toys and novelties from China
| HTS: (1) 3926.10.0000, 5.3%, "Office or school supplies, of plastic." (2) 4909.00.4000, free, "Printed or illustrated postcards, printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other.” (3) 9503.00.0073, free, "Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” (4) 9609.10.0000 and 9903.88.15, 4.3% + 7.5%, "pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath." |
| Item: (1) Plastic video game controller-shaped erasers (2) Valentine cards. Single-sided paperboard cards with colorful text and illustrations printed on the brace and blank of the back. (3) Heart-shaped plastic eyeglasses (no lenses, the small toy skateboards and little toy trucks (4) "Pop a Point Pencil" |
| Reason: N/A |
| Ruling Date: Aug. 14, 2024 |
N341585: The country of origin of a doped and cathode material
| Origin: South Korea |
| Item: Doped and coated cathode material that subsequent to its importation into the United States will eventually be part of the cathode of a lithium-ion battery that will be incorporated into an electric vehicle. |
| Reason: When the Chinese-made material is sent to South Korea, it undergoes a change in chemical structure, formula, and CAS Number thereby resulting in a change in name and character. The Chinese-made material is more of an intermediate product that can be modified to make a variety of cathode materials but is not particularly suitable for use in a lithium-ion battery for an automobile. The process performed in South Korea changes the Chinese material to such a material that can be used for an electric vehicle’s lithium-ion battery, thereby resulting in a change in use. |
| Ruling Date: Aug. 14, 2024 |
N341531: The country of origin of Triamcinolone Acetonide Ointment USP, 0.05%
| Origin: India |
| Item: Triamcinolone Acetonide Ointment 0.05 % belongs to a class of medications called corticosteroids. It is indicated for the relief of the inflammatory and pruritic manifestations of corticosteroid responsive dermatoses. |
| Reason: The mixing of the active ingredient Triamcinolone Acetonide Ointment (made in India) with the inactive ingredients into the final Triamcinolone Acetonide Ointment in dosage form does not result in a substantial transformation and the country of origin will be India, the country in which Triamcinolone Acetonide API was made. |
| Ruling Date: Aug. 14, 2024 |