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:
N340829: The tariff classification of a woven upholstery fabric from India
| HTS: 5514.43.0090, free, "Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2: Printed: Other woven fabrics of polyester staple fibers: Other.” |
| Item: Woven fabric that is other than plain, satin or twill weave construction. Printed fabric is composed of 82% polyester (of which 73% is staple fibers and 9% is filament yarns) and 18 percent cotton (staple fibers). The fabric weighs 445 g/m2. This fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2024 |
N341992: The tariff classification of a bead reader from China
| HTS: 9027.50.4015, 9903.88.01, free + 25%, “Instruments and apparatus for physical or chemical analysis; instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Chemical analysis instruments and apparatus.” |
| Item: An instrument that utilizes flow cytometry-based principles to measure biomarkers. The consumables used with this reader are ultra sensitivity immunoassay kits. Using the kits, the user tags the particles being measured with fluorescence markers. On the instrument, the particles on the beads tagged with fluorescence are then pushed through a flow cell to be individually activated by lasers. The reader then counts “on” and “off” beads. The raw data is captured in a file on the reader, which is then transferred to a computer and analyzed by proprietary software. The software displays average enzyme per bead values, which correlates to biomarker concentration in the tested samples. The instrument is utilized in the biotechnology industry, academic laboratories, commercial laboratories and contract research organizations. |
| Reason: The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., bead analysis). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of the kit is imparted by the SimoaOne Bead Reader. |
| Ruling Date: Sept. 10, 2024 |
N342023: The tariff classification of reptile enclosures from China
| HTS: 7615.10.9100, 9903.88.15, 3.1% + 7.5%, “Table, kitchen or other household articles and parts thereof, of aluminum: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polish pads, gloves and the like: Other: Other." |
| Item: Reptile enclosures. Each enclosure comprises 13 pieces of aluminum extrusion profile bars, which form the rectangular frame. The sides and bottoms of the enclosures are made of polyvinyl chloride (PVC) panels, and a steel mesh top. The front of the enclosures has tempered glass sliding doors. The reptile enclosures are made of extruded aluminum with an Aluminum Association Series Designation of 6063-TS. |
| Reason: The function of the aluminum extrusion profile bars is to provide structure to the reptile enclosures. The aluminum components also provide the greatest value and bulk to the reptile enclosures. Therefore, the aluminum components impart the essential character of the reptile enclosures. The reptile enclosures are composed of more than one metal. The rectangular frame comprises aluminum extrusion profile bars, and the top mesh screen comprises steel. Section XV, Notes 5(a) and 7(b) of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the reptile enclosures that predominates by weight is aluminum. Therefore, the reptile enclosures will be classified under heading 7615, which provides for household articles of aluminum. |
| Ruling Date: Sept. 10, 2024 |
N342037: The country of origin of Doxepin Tablets in dosage form
| Origin: Italy |
| Item: Doxepin, imported in 3 mg and 6 mg tablets, is a medicinal preparation containing, Doxepin Hydrochloride, a tricyclic antidepressant, as the active ingredient. It is indicated for the treatment of insomnia characterized by difficulties with sleep maintenance. The active pharmaceutical ingredient (API), Doxepin Hydrochloride, is manufactured in Italy and the finished Doxepin Tablets in dosage form are made in India. In India, the Doxepin Hydrochloride will be mixed with inactive ingredients to produce the final Doxepin Hydrochloride Tablets in dosage form. |
| Reason: The mixing of the active ingredient Doxepin Hydrochloride (made in Italy) with the inactive ingredients into the final dosage Doxepin Tablets in India does not result in a substantial transformation and the country of origin will be Italy. |
| Ruling Date: Sept. 10, 2024 |
N342062: The tariff classification of White Crystal Sugar from Brazil
| HTS: 1701.99.1025, 3.6606¢/kg - 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg, “Cane or beet sugar and chemically pure sucrose, in solid form... other...other…sugar not for further processing.” If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5025. The duty rate will be 35.74¢/kg. In addition, products classified under subheading 1701.99.5025, will be subject to additional duties based on their value as described in subheading 9903.88.03. |
| Item: White sugar suitable for human consumption and use in a wide range of food products having a minimum polarity of 99.80 degrees. The sugar will not be further processed and is wholly grown and produced in Brazil. It will be packed in 50 kilogram bags made of polypropylene on the outside and polyethylene on the inside. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2024 |
N342070: The tariff classification of two women’s upper body garments from various countries
| HTS (1): 6110.20.2079, 16.5%, "Sweaters, pullovers, sweatshirts; waistcoats (vests) and similar articles, knitted or crocheted: Of Cotton: Other: Other: Other: Women’s or girls’: Other." |
| HTS (2): 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Item: A women’s pullover (1) constructed from 100% rib knit cotton. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a jewel neck capped self-fabric collar; long hemmed sleeves, is tight fitting and reaches to below the waist all the way around. The country of origin is Cambodia. A women’s blouse (2) constructed from 100% jersey knit cotton. The knit fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, short sleeves with overlock stitching and an overlocked stitched bottom. The country of origin is Vietnam. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2024 |
N342074: The country of origin and marking of “Reach” Dental Floss Mint Waxed
| Origin: Brazil |
| Marking: Since the dental floss is incapable of being marked, it is excepted (19 C.F.R. 134.32(a)). Accordingly marking the outer most container “Product of Brazil” in which the dental floss is imported and sold to the ultimate purchaser is an acceptable country of origin marking. The subject product does not appear to be legally marked with the proper country of origin. The label indicates “Yarn made in Brazil”. However, it should be marked “Made in”,” Product of,” or other words of similar meaning with “Brazil” as the country of origin. |
| Item: “Reach” Dental Floss Mint Waxed. It consists of 55 yards of mint flavored dental floss packaged for retail sale. The dental floss is processed in the Dominican Republic using components from various sources. The yarn (dental floss) is from Brazil. The wax, sodium saccharin, peppermint, metal floss cutter, and the packaging film are from the United States. The core, insert, and dispenser are from Puerto Rico. The remaining packaging materials (labels, film, and paper insert) are from the Dominican Republic. |
| Reason: No substantial transformation occurs in the Dominican Republic. The yarn (dental floss) does not undergo a change in name, character or use in the Dominican Republic. |
| Ruling Date: Sept. 10, 2024 |
N342076: The tariff classification of a slide sandal from China
| HTS: 6402.99.3145, 6%, "other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other." |
| Item: An open toe/open heel, men’s, slip-on, slide sandal. The external surface area of the upper is 100% polyurethane and has stitching at the edges of the wide strap. The slide’s upper features the word “CREATURE” imprinted into the external surface. The rubber or plastics outer sole is contoured for comfort. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2024 |
N342078: The tariff classification of rubber gloves from China
| HTS: 4015.19.1110, 9903.88.03, 3% + 25%, "Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: Gloves, Mittens and Mitts: Other: Seamless: Disposable.” |
| Item: A disposable, nitrile rubber glove. The glove features a textured surface and a rolled cuff edge. The glove is used for general purpose activities. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2024 |
N342138: The tariff classification of arm warmers from Pakistan
| HTS: 6117.80.9510, 14.6%, "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of Cotton." |
| Item: An arm warmer: the item is constructed from 56% cotton and 44% polyester knit fabric. The arm warmer has a tapered cylindrical shape, measures approximately 20.5 inches in length and features a ribbed knit cuff. The item is used as a form fitting long-sleeve to keep the entire arm warm. |
| Reason: N/A |
| Ruling Date: Sept. 10, 2024 |