Recent CBP Rulings
The following are short summaries of CBP rulings recently added to the agency's CROSS database (any rulings that warrant a more detailed summary will be in another Trade Law Daily article):
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Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N318710: The tariff classification of the “Lifetime Tailgate Game Combo” from China
| HTS: 9504.90.9080, free, “Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A set consisting (2) fold-in-half tables, (8) beanbags, (6) ball toss sets, (2) 6” table plugs, and (2) canvas accessory bags. Each table is made of high-density polyethylene (HDPE) with molded holes for the bean bag toss and ladder golf games. In its upright position, it is a typical bridge-like table and in its upside-down, semi-collapsed position, it functions as a game. |
| Reason: The essential character of the set is the game, due to the fact that the bulk, quantity, and weight of the game tables, balls, beanbags, and accessory bags are all game-related. |
| Ruling Date: April 12, 2021 |
N318717: The tariff classification of an ethylene propylene nonconjugated diene (EPDM) rubber gasket from China
| HTS: 4008.19.6000, 3.3%, “Plates, sheets, strip, rods, and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: other: other: profile shapes.” Secondary classification: 9903.88.03, 25%. |
| Item: A gasket in an extruded profile shape, composed of vulcanized, cellular EPDM, imported in rolls. It is used in the glass railing and stair industries to keep water out of a glass railing system. |
| Reason: N/A |
| Ruling Date: April 12, 2021 |
N318801: The tariff classification of a cat scratching post from China
| HTS: 4421.99.9780, 3.3%, “Other” articles of wood: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: A cat scratching post and play structure made of particle board. The majority of the pole, base, and top landing are covered in polyester carpet. Two sisal strings hang from the top to allow toys to be attached. |
| Reason: The particle board portion of the scratching post gives the item its essential character. |
| Ruling Date: April 12, 2021 |
N318293: The tariff classification of a stoneware ceramic oil dispenser from China
| HTS: 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.” |
| Item: A ceramic oil bottle made of stoneware ceramic material. It measures approximately 3.5 inches in diameter by 12 inches high at its widest point. The bottle is white in color, cylindrical-shaped, and has a stainless steel pouring spout. The article will be used to store and pour cooking oil. |
| Reason: N/A |
| Ruling Date: April 9, 2021 |
N318304: The country of origin of Memantine Hydrochloride Extended-Release Capsules
| Origin: Italy |
| Item: Memantine Hydrochloride, imported in 7 mg, 14 mg, 21 mg and 28 mg extended-release capsules, for the treatment of moderate to severe dementia of the Alzheimer's type. The active pharmaceutical ingredient (API), Memantine Hydrochloride, is manufactured in Italy, and the finished capsules in dosage form are made in India. |
| Reason: The mixing of the active ingredient Memantine Hydrochloride with the inactive ingredients into the final dosage Memantine Hydrochloride Extended-Release Capsules in India does not result in a substantial transformation. |
| Ruling Date: April 9, 2021 |
N318791: The tariff classification of the “Desktop Tetherball” from China
| HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Item: A desktop miniature tetherball toy measuring 8” tall, with an iron/steel pole on a base attached with string to a small plastic ball. The item is designed for frivolous amusement at home or at the office. |
| Reason: N/A |
| Ruling Date: April 9, 2021 |
N317724: The tariff classification of hand-held tool attachments from China.
| HTS: 8467.99.0190, free, “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Other…Other.” Secondary classification: 9903.88.03, 25%. |
| Item: Oscillating tool, jig saw, cutter, sander and router attachments for the Black & Decker Matrix Power Unit interchangeable tool attachment system. |
| Reason: N/A |
| Ruling Date: March 3, 2021 |
N267195: The tariff classification, country of origin and status under the United States-Korea Free Trade Agreement (UKFTA) of a polyester/spandex foil-printed knit fabric from Korea.
| HTS: 6004.10.0085, 12.3%, “Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, other.” |
| Origin: South Korea |
| FTAs: Does not qualify for UKFTA. |
| Item: A heavy knit fabric, foil-printed on one surface with a pattern of small dots arranged in a series of concentric semi-circles in a swirling design reminiscent of a fingerprint’s whorl inside a loop. The fabric is of weft knit construction, composed of 88% polyester and 12% spandex (elastomeric) yarns and weighing 306 g/m2. The fabric will be imported into the U.S. in widths of 58 to 60 inches, and will be used for apparel. The fabric is knitted, dyed and printed in South Korea, from polyester yarns from Taiwan and elastomeric yarn extruded in South Korea from resin chips from South Korea or China. |
| Reason: The deliberate placement of the dots in the swirling pattern results in a visible design, which precludes classification in Chapter 59 per Note 2(a)(4). As the fabric is knitted in Korea, country of origin is conferred in Korea. The polyester yarn from Taiwan, classifiable in heading 5402, does not undergo the tariff shift required by the UKFTA tariff specific rule for heading 6004. |
| Ruling Date: Sept. 10, 2015 |