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:
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N318947: The tariff classification of Vericiguat (CAS No. 1350653-20-1) in bulk form and Verquvo® Tablets in dosage form, from Germany
| HTS: Bulk form vericiquat: 2933.59.5300, 6.5%, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: Other: Drugs: Aromatic or modified aromatic: Other.” Not listed in the Pharmaceutical Appendix to the Tariff Schedule. Verquvo tablets: 3004.90.9220, 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: Cardiovascular medicaments.” |
| Item: Vericiguat, a soluble guanylate cyclase stimulator indicated to reduce the risk of cardiovascular death and heart failure. Verquvo, imported in 2.5 mg, 5 mg and 10 mg tablets, contains Vericiguat as the active ingredient. It is indicated to reduce the risk of cardiovascular death and heart failure hospitalization following a hospitalization for heart failure or need for outpatient intravenous (IV) diuretics in adults with symptomatic chronic heart failure and ejection fraction less than 45%. |
| Reason: N/A |
| Ruling Date: May 14, 2021 |
N319093: The tariff classification of a bidet from China
| HTS: 3922.90.0000, 6.3%, "Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Lavatory seats and covers: Other." Secondary classification: 9903.88.03, 25%. |
| Item: A self cleaning nonelectric dual nozzle mechanical bidet. The hand operated bidet can easily attach to any toilet. It is made of plastic and metal materials. Once attached, the operator must turn on the water supply so that water flows both to the toilet tank and the bidet attachment. There are two nozzles for controlling front and back wash and multiple water pressure applications. |
| Reason: In this case the bidet is plumbed directly into the supply lines of the house and is attached to the toilet for use. The Bio Bidet is not a separate handheld device that can be used in various locations and settings. |
| Ruling Date: May 14, 2021 |
N319178: The tariff classification of Wireless Charging Alarm Clocks from China
| HTS: 9105.11.40, 3.9% on the movement and case + 5.3% on the battery, "Other clocks; alarm clocks: electrically operated: with opto-electronic display only." |
| Item: An alarm clock that features a color-changing glow light, a wireless charging stand for smart phones, and a color liquid crystal display (LCD) with selectable display options, including the time, calendar, and indoor/outdoor temperature. The subject alarm clock has several capabilities, including alarm clock, indoor/outdoor temperature, and charging. |
| Reason: Almost all the buttons on the top and back of the product – i.e., the alarm, snooze, and up and down buttons – are also devoted to the alarm clock functions. Marketing will make clear that it is an alarm clock with supplemental functions to include: device charging, and measure and display of temperatures. Therefore, the alarm clock functions impart the essential character. |
| Ruling Date: May 14, 2021 |
N318905: The tariff classification of footwear from China
| HTS: 1) 6402.91.5090; 2) 6403.99.6075; 3) 6403.99.9065; 4) 6404.19.3790; and 5) 6404.19.3790. |
| Item: Five styles of footwear: 1) a children’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot; 2) a men’s, closed toe/closed heel, below-the-ankle moccasin style shoe; woman’s, closed toe/open heel, below-the-ankle shoe; 3) a women’s, closed toe/open heel, below-the-ankle shoe; 4) a children’s, closed toe/closed heel, above-the-ankle, below-the-knee boot; and 5) a children’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. |
| Reason: N/A |
| Ruling Date: May 13, 2021 |
N318925: The tariff classification of reusable mop heads and a frame from China
| HTS: Mop heads: 6307.10.2030, 5.3%, “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and other cleaning cloths: Other: Other.” Duster frame: 7323.99.9080, 3.4%, “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other: Other.” |
| Item: Reusable mop heads and mop head sleeves made of 80 percent polyester and 20 percent polyamide pile fabric, and a "duster frame" composed of an EVA foam covered strip of iron and a handle made of aluminum and polypropylene. |
| Reason: N/A |
| Ruling Date: May 13, 2021 |
N319125: The tariff classification of a PCB from China
| HTS: 8534.00.0020, free, “Printed circuits: Plastics impregnated, not flexible type: Having a base wholly of impregnated glass: With 3 or more layers of conducting materials.” Secondary classification: 9903.88.03, 25%. Secondary classification: 9817.00.96, free, parts and accessories specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. |
| Item: A bare printed circuit board (PCB) designed, manufactured and used exclusively with a sleep apnea device. |
| Reason: N/A |
| Ruling Date: May 13, 2021 |
N318926: The tariff classification of footwear from Italy and Brazil
| HTS: 1) and 2) 6402.99.9095, 20%, "Footwear with outer soles and uppers of rubber/plastics: other footwear: other: other: other: other: valued over $12/pair: other: other." 3) 6403.99.9041, 10%, "Footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: other tennis shoes, basketball shoes, and the like. 4) 6404.11.9020, 20%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis, shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men. 5) 6404.11.9050, 20%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: tennis, shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women." |
| Item: 1) a children’s, unsex, closed toe/closed heel, below-the-ankle sneaker; 2) a children’s, unisex, closed toe/closed heel, below-the-ankle sneaker; 3) a children’s, unisex, closed toe/closed heel, below-the-ankle sneaker; 4) a men’s, closed toe/closed heel, below-the-ankle sneaker; 5) a women’s, closed toe/closed heel sneaker. |
| Reason: N/A |
| Ruling Date: May 12, 2021 |
N318975: The tariff classification of women’s knit pants from China
| HTS: 6104.63.2011, 28.2%, “Women’s or girls’ … trousers, …. breeches and shorts (other than swimwear) knitted or crocheted: Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Other." Secondary classification: 9903.88.15, 7.5%. |
| Item: A pair of women’s pants composed of 100 percent polyester knit fabric. The pants feature a tunnel elasticized waistband with a ribbon drawstring that ties on the outside of the waistband and hemmed leg openings. |
| Reason: The garment is represented as sleepwear, but its appearance is ambiguous and does not clearly demonstrate its use as such. |
| Ruling Date: May 12, 2021 |
N318978: The tariff classification of nut spreads from Canada
| HTS: 2008.19.8500, 22.4%, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included ... nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together ... other, including mixtures ... other, including mixtures ... mixtures." |
| Item: Three blended peanut spreads with plant-based fats, containing no added sugar or palm oil. |
| Reason: N/A |
| Ruling Date: May 12, 2021 |
N319106: The country of origin and status under the United States-Mexico-Canada Trade Agreement (USMCA) of a rotor assembly
| Origin: Mexico |
| USMCA: Not eligible for USMCA. |
| Item: A rotor used in a heavy-duty electric motor for foam spray application systems. The subject rotor consists of the concentrators, mandrel, shaft, magnets, various hardware, and epoxy. The concentrators are composed of stacks of electrical grade silicon steel and are positioned adjacent to the magnets. The mandrel forms the base of the rotor, where the shaft and concentrator assembly are affixed. The concentrators, shaft, and magnets are sourced from China, the mandrel is sourced from the United States, a retaining washer is sourced from Malaysia, and the epoxy is sourced from Italy. The subject rotor is assembled in Mexico. |
| Reason: The relevant USMCA and Part 102 marking tariff shift rules are not met because the concentrators are classifiable under the same heading as the rotor assembly. The work performed in Mexico consisting of arranging/machine pressing the concentrators and magnets, machine pressing the shaft and mandrel, and epoxy encapsulation into a rotor assembly substantially transforms the Chinese components into a new and different article of commerce with a name, character, and use distinct from the articles exported from China. |
| Ruling Date: May 12, 2021 |