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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N321270: The tariff classification of an electronic whistle from Taiwan
| HTS: 8531.80.9041, free, “Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Other apparatus: Other: Other sound signaling apparatus.” |
| Item: An electronic handheld whistle powered by 2 AAA batteries that are not included with the product. In use, users hold the electronic whistle in their hand and press a button to generate the noise, which resembles the noise made by a typical mouth whistle. The electronic whistle will be marketed as a multiuse whistle to be used by coaches, referees and trainers. |
| Reason: The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets). |
| Ruling Date: Sept. 9, 2021 |
N320979: The country of origin marking of a shoe box from China
| Marking: If the shoe boxes are imported with conspicuously and legibly marked footwear, the shoe boxes are excepted from country of origin marking requirements. If the boxes are imported empty, the outermost container in which the boxes are imported must be marked with the country of origin. |
| Item: Shoe boxes imported with shoes. The paperboard shoe box is a folding, one-piece box that is constructed of rigid, paperboard. The shoe boxes are made in China, and are printed with the brand name and logo. |
| Reason: Disposable containers imported by persons or firms who fill them with various products that they sell may be excepted from individual marking pursuant to 19 USC 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. The shoe boxes are not considered reusable. |
| Ruling Date: Sept. 8, 2021 |
N321118: The tariff classification of agricultural tires from Sri Lanka
| HTS: (1) 4011.70.0010, free, “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Having a 'herringbone' or similar tread.” (2) 4011.70.0050, free, “New pneumatic tires, of rubber: Of a kind used on agricultural or forestry vehicles and machines: Other.” |
| Item: Tires used for agricultural tractors and trailers |
| Reason: N/A |
| Ruling Date: Sept. 8, 2021 |
N321210: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-size voodoo doll costume consisting of a hooded pullover upper body garment that you refer to as a tunic dress, pull-on pants and a pair of hair ties. The flimsy upper body garment features long sleeves with raw unfinished edges at the openings and a raw jagged cut hem bottom. The garment is constructed with long, loose straight stitching. |
| Reason: The flimsy upper body garment imparts the essential character of the set. |
| Ruling Date: Sept. 8, 2021 |
N321211: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A toddler-size vampire costume consisting of a cape, a pullover vest and a Dracula medal necklace. The flimsy cape features a single ply collar finished with large, visible, loose overlock stitching and a single hook and loop tab closure, raw unfinished open front edges and a bottom hem with raw jagged cut edges. The cape is stitched together with long, loose straight stitches. |
| Reason: The flimsy cape imparts the essential character of the set. |
| Ruling Date: Sept. 8, 2021 |
N321215: The tariff classification of a costume from Hong Kong, China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A toddler-size vampire costume consisting of a full-length cape, dress, brooch and a headband with hat. The flimsy manmade textile cape features a single-ply collar that is closed with two small hook and loop tabs. The front opening has raw unfinished edges, and the hem bottom has jagged cut, raw edges. The cape is constructed with long, loose straight stitching. |
| Reason: The flimsy manmade textile cape imparts the essential character of the set. |
| Ruling Date: Sept. 8, 2021 |
N321339: The tariff classification of a fire pit from China
| HTS: 7615.10.9100, 3.1%, “Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other.” |
| Item: A cylindrical gas fire pit measuring approximately 91.0 centimeters long by 61.5 centimeters high. The item consists of a tile tabletop, a stainless steel burner system, stainless steel burner cover and an aluminum frame. The constituent material of the outer body to the fire pit is 100% aluminum. |
| Reason: The presence of a rim does not transform the fire pit into a table. The tile tabletop can be used to place small items, such as drinking glasses or a small bowl. The utilitarian and primary purpose of the fire pit is to function as a heat source, not as a dining surface or a place to sit while dining. Therefore, this item is a fire pit, not a fire pit table. Fire pits are properly classified according to their constituent material of their outer body. The outer body of the fire pit is 100% aluminum. In addition, the aluminum accounts for the vast majority of the weight and value for the fire pit. Therefore, the essential character of the fire pit is the aluminum. |
| Ruling Date: Sept. 8, 2021 |
N320984: The tariff classification of Vibegron (CAS No. 1190389-15-1) in bulk form, from India
| HTS: 2933.59.5300, 6.5%, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing a pyrimidine ring (…) or piperazine ring in the structure: Other: Drugs: Aromatic or modified aromatic: Other.” Currently, Vibegron is not listed in the Pharmaceutical Appendix to the Tariff Schedule. |
| Item: Vibegron, a beta-3 adrenergic receptor agonist used in the treatment of patients with overactive bladder with symptoms of urge urinary incontinence, urgency and urinary frequency |
| Reason: N/A |
| Ruling Date: Sept. 7, 2021 |