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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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.
N321791: The tariff classification of a John Deere Tractor from India
HTS: 8701.92.1000, free, “Tractors (other than tractors of heading 8709): Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW: Suitable for agricultural use." |
Item: John Deere tractors are designed for, and used, in agricultural venues. One model is imported from India in a 90% assembled state, and that the final assembly (adding tires, loader arms and hitch components) is done at the Augusta factory in Georgia. |
Reason: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. |
Ruling Date: Oct. 26, 2021 |
N321803: The tariff classification of a 1979 Land Rover Series 3 from the United Kingdom
HTS: 8704.31.0020, 25%, “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons." |
Item: A 1979 Land Rover Series 3, equipped with a 2,286 Cubic Centimeter (CC), 4-cylinder, spark-ignition internal combustion engine (Gas). It has a gross vehicle weight (GVW) of 2,021 kilograms (2.021 metric tons). The Land Rover is equipped with three (3) doors, seating for three (3), with an open rear with permanent knee wall and cloth rear cover. |
Reason: The registration provided indicates that this vehicle is a utility vehicle. It is not equipped with rear seats, passenger amenities, or any type of safety equipment such as seat belts in the rear. |
Ruling Date: Oct. 26, 2021 |
N322039: The tariff classification of a magnetic instrument mat and magnetic instrument drape from China
HTS: 8505.19.3000, 4.9%, “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” |
Item: A magnetic instrument mat that allows hands-free transfer of surgical instruments between staff during procedures and is reusable, and a magnetic instrument drape that allows hands-free transfer of surgical instruments between staff during procedures and is a single use item. |
Reason: Both the magnetic instrument mat and the magnetic instrument drape are composite goods consisting of plastics and magnets. The magnets provide the essential character of the magnetic instrument mat and magnetic instrument drape. Without the magnets, the mat or drape would not be able to temporarily hold surgical instruments and allow for hands-free transfer between staff during procedures. |
Ruling Date: Oct. 26, 2021 |
N322252: The tariff classification of maleic anhydride modified propylene copolymer (CAS 25722-45-6) from Japan
HTS: 3902.30.0000, 6.5%, "Polymers of propylene or of other olefins, in primary forms: propylene copolymers." |
Item: A maleic anhydride modified propylene copolymer (CAS 25722-45-6) |
Reason: N/A |
Ruling Date: Oct. 26, 2021 |
N321811: The classification and the country of origin of a modular assembly
HTS: 8803.30.0030, free, “Parts of goods of heading 8801 or 8802: Other parts of airplanes or helicopters: For use in civil aircraft: Other.” The rate of duty will be Free. |
Origin: U.S. |
Item: A Modular Assembly, Reservoir Pressurization, which is designed to be used with Boeing aircraft B747, B767, and B777. The modular assembly is a pneumatic manifold, which provides a means of supplying the engine bleed air flow required to pressurize the aircraft hydraulic reservoir. Its components consist of a body/manifold, two check valves, two filters and a depressurization bleed valve. It is mounted on the aircraft by means of four mounting lugs. Its function is to pressurize the hydraulic reservoir, at the return port of the hydraulic system, and thereby prevent hydraulic pump cavitation. The unit also includes a bleed valve to facilitate safe maintenance of the system and is equipped with filters. The unit does not provide regulation, relief, or venting functions. |
Reason: The modular assembly is made in the United States. The components will be exported to Japan for cleaning, assembling, testing, and product marking. The processing operations that will be conducted in Japan appear to be minor and will not change the basic nature of the components, which are made in the United States. The components are clearly dedicated for use in the modular assembly and cannot be used for any other purpose. As a result, no substantial transformation will occur in Japan. |
Ruling Date: Oct. 25, 2021 |
N321975: The tariff classification of Ganirelix Acetate (CAS No. 129311-55-3) in bulk powder form, from Spain
HTS: 2937.19.0000, free, “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Other.” |
Item: Ganirelix Acetate, a synthetic decapeptide with high antagonistic activity against naturally occurring gonadotropin-releasing hormone (GnRH). It is indicated for the inhibition of premature luteinizing hormone (LH) surges in women undergoing controlled ovarian hyperstimulation. |
Reason: N/A |
Ruling Date: Oct. 25, 2021 |