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:
N342506: The country of origin of a vanadium flow battery
| Origin: U.K. |
| Item: A stationary energy storage system that relies on a reversible electrochemical reaction to store electrical energy. Each system consists of six battery modules housed within a 20-foot container. It is assembled in the U.K. using components sourced from Austria, Canada, China, Germany, Japan, and the United States. The first step involves sorting and cutting felt materials and membrane materials that are further processed using proprietary techniques and machinery. The battery module is located within an enclosure alongside other systems, collectively referred to as the “balance of the system.” This assembly is sourced from China and equipped with an electrolyte storage and handling system, air cooling system, and power electronics, which include wire harnesses, power supplies, battery management controllers, DC-to-DC converters, and more. In the U.K., workers remove the covers of the enclosure, inspect the internal components, connect the power and communication cables harnesses, and fill the tanks with electrolyte. The battery stacks are lifted and mounted in the battery modules and connected to the electrolyte tanks. Afterward, work begins on the electrical system, which involves installing switches, power distribution blocks, other electrical assemblies, and completing the electrical cabling, including connecting the positive and negative cables |
| Reason: During final assembly, the battery stacks are installed into a Chinese subassembly that is described as the balance of components required to produce a battery capable of storing and supplying energy. While the battery stack cannot function on its own, and requires the pumps, electrolyte, etc., to store and supply electricity, the battery stack imparts the character of the flow battery. |
| Ruling Date: Oct. 4, 2024 |
N342508: The tariff classification of Brown Sugar Boba Tea from Taiwan
| HTS: 2202.99.9110, 0.2¢/liter, "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other: In aluminum containers." |
| Item: The subject merchandise, Brown Sugar Boba Tea, is a ready-to-drink beverage. It contains 79.02% Water, 7.5% Cane sugar, 6% Nata de coco, 2.5% Whole milk powder, 2% Brown sugar, 1% Creamer, 1% Maltodextrin, 0.5% Black tea extract, 0.2% Flavors, 0.15% Emulsion stabilizer (471, 407), 0.5% Sodium bicarbonate, 0.4% Salt, 0.04% Gellan gum, and 0.04% Xanthan gum. The Brown Sugar Boba Tea will be imported packaged in aluminum cans, each holding 16.5 ounces. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N342558: The tariff classification of a casual shoe from Vietnam
| HTS: 6403.99.9065, 10%, Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: Other: Other: Other: For other persons: Valued over $2.50/pair: other: other: For women: other. |
| Item: A woman’s lace-up casual shoe. It has a decorative whip stitch around the perimeter that helps to secure the leather/suede upper to the rubber/plastics outer sole. The external surface of the outer sole that comes in contact with the ground is mostly smooth and features a recessed partial “CH” logo. This lightweight athletic styled shoe does not have an outer sole that provides traction. Therefore, it is not considered athletic footwear. The value is $26.15. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N342611: The tariff classification of Everolimus Tablets in dosage form, from India
| HTS: 3004.20.0075, 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, containing antibiotics: Other: Other: Other.” |
| Item: Everolimus is a semisynthetic derivative of Rapamycin, which is also known as Sirolimus (a naturally occurring antibiotic prodcued by Streptomyces hygroscopicus). Everolimus, imported in 2.5 mg, 5 mg, 7.5 mg and 10 mg tablets, is a mammalian target of rapamycin (mTOR) kinase inhibitor used to treat various types of malignancies. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N342613: The tariff classification of Cupric Chloride Injection in dosage form, from India
| HTS: 3004.90.9270, 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: Preparations primarily affecting the electrolytic, caloric or water balance: Other.” |
| Item: Cupric Chloride Injection, imported in 0.4 mg/mL vials, is a transition metal found in a variety of supplements and vitamins, including intravenous solutions for total parenteral nutrition (TPN). It is administered intravenously only and helps to maintain copper serum levels and to prevent depletion of endogenous stores and subsequent deficiency symptoms. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N342614: The tariff classification of Pemetrexed Disodium Injection in dosage form, from China
| HTS: 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments.” |
| Item: Pemetrexed Disodium Injection, imported in 100 mg and 500 mg vials, is in a class of medications called antifolate antineoplastic agents. It is used for the treatment various types of cancer including pleural mesothelioma and non-small cell lung cancer (NSCLC). The Pemetrexed Disodium Injection will be exported from India and the country of origin is China. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N342620: The tariff classification, country of origin, and status under the United States-Mexico-Canada Agreement (USMCA)
| HTS: 8501.31.4000, 9903.88.02, 4% + 25%, "Electric motors…: Other DC motors…: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W." |
| Origin: China |
| USMCA Eligibility: No |
| Item: The G5 Haptic Feedback System, which consists of a controller, various numbers of electric actuators, and electric cables. The G5 Haptic Feedback Systems are used in a variety of applications, including movie theaters, home entertainment, video gaming and simulation, professional simulation and training, attractions, and theme parks. |
| Reason: In its entirety, the G5 Haptic Feedback System is made up of foreign components. However, the operations conducted in Canada, described as programming firmware, final testing, inspection, and packaging, do not substantially transform any of the components of the system into a new and different article. Consequently, the G5 Haptic Feedback System is considered a product of China upon importation into the United States. Since the G5 Haptic Feedback System consists of foreign materials that are classified within heading 8501, the requisite tariff shift rule cannot be met. As a result, the finished G5 Haptic Feedback System isn't considered an originating good under the USMCA and is not eligible for preferential treatment upon importation into the U.S. |
| Ruling Date: Oct. 4, 2024 |
N342734: The tariff classification and country of origin of automotive floor mats
| HTS: 8708.29.5160, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Origin: Thailand |
| Item: The articles under consideration are automotive floor mats made from polyvinyl chloride (PVC). Each mat is designed to fit the contours of specific vehicle models, providing comprehensive coverage for the front and rear floor areas. The primary purpose of these mats is to protect the car's flooring from dirt, moisture, and wear. They are also intended to enhance the overall interior appearance of vehicles. The mats are commonly referred to as “universal all-weather car floor mats” or “custom-fit car floor mats.” |
| Reason: The mats are made entirely in Thailand from raw materials to the finished goods, and will be imported into the United States from Thailand. As a result, the country of origin for the mats at issue is Thailand. |
| Ruling Date: Oct. 4, 2024 |
N342985: The tariff classification of a Christmas decoration from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: Disney's Mickey Mouse LED Candle Holder Light Up Tree consisting of a battery powered, ceramic tabletop decoration depicting a Christmas tree on a circular base, decorated with colored plastic “Christmas lights” and a Mickey Mouse Head as a tree topper. When powered on by the slide switch located underneath the base, the LED light in the interior of the item, illuminates the colorful “bulbs” on the conical Christmas tree with a soft glow. The item measures approximately 2.75” in diameter at its base by 4.5” tall. Although the item requires two LR44 button cell batteries to operate, the batteries are not included. The item is marketed and sold exclusively as a Christmas decoration. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |
N343020: The tariff classification of a manufactured home from Canada
| HTS: 9406.10.0000, 2.6%, Prefabricated buildings: Of wood. The rate of duty will be 2.6 percent ad valorem. |
| Item: A freestanding housing unit measuring approximately 46 feet long by 14 feet wide. The frame, sides, and interior walls and floors are constructed of wood. The unit has one bedroom, a living/dining room, a kitchen, and a bathroom. The manufactured home is fully assembled, finished, and ready for installation at a selected location. The unit is finished with cabinets, countertops, interior and exterior doors, built-in lighting, a refrigerator, dishwasher, washer/dryer, range, HVAC systems, sinks, a toilet, a shower, siding, flooring, and more. The unit is imported complete and is not designed for assembly with other housing units. The manufactured home is substantial and is built to resist the elements. |
| Reason: N/A |
| Ruling Date: Oct. 4, 2024 |