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.
N321134: The tariff classification of a stainless steel tumbler from India
HTS: 7323.93.0080, free, "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: Of stainless steel…Other.” |
Item: A stainless steel double-walled stemless drinking tumbler with a flat bottom, a silicone ring, and a plastic screw-on lid. The plastic lid features a drinking spout with an adjustable slide opener. The tumbler is made of a double-walled construction but does not contain any insulation, vacuum or otherwise. |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N321961: The tariff classification of a glass nail file from China
HTS: 7013.99.2000, 12.5%, "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: pressed and toughened (specially tempered)." |
Item: A glass nail file not coated with any abrasive powder or grain. The first few inches of the pointed end of the glass nail file is dipped into an acid bath that etches the surface of the glass, providing an abrasive surface. It is composed of pressed and toughened (specially tempered) glass. |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N321985: The tariff classification of stainless steel bottles from China
HTS: 9617.00.1000, 7.2%, “Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: Vessels: Having a capacity not exceeding 1 liter.” |
Item: Double-walled, vacuum-insulated bottles, each containing an outer wall and interior consisting of stainless steel. The items are both cylindrical with a tapered neck, a flat bottom and a leakproof cap. |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N322628: The tariff classification of Bupropion Hydrochloride Extended-Release Tablets in dosage form, from India
HTS: 3004.90.9235, 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: Medicaments primarily affecting the central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.”. |
Item: Bupropion Hydrochloride, imported in 150 mg and 300 mg extended-release tablets, a norepinephrine-dopamine reuptake inhibitor. It is indicated for the treatment of major depressive disorder (MDD) and for the prevention of seasonal major depressive episodes in patients with a diagnosis of seasonal affective disorder (SAD). |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N322666: The tariff classification of Levetiracetam in Sodium Chloride Injection 250mg/50ml from Switzerland
HTS: 3004.90.9230, 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: Medicaments primarily affecting the central nervous system: Anticonvulsants, hypnotics and sedatives.” |
Item: Levetiracetam in Sodium Chloride Injection 250 mg/50 mL, an antiepileptic drug indicated as adjunctive therapy in the treatment of partial onset seizures in adults with epilepsy |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N322754: The tariff classification of a French press coffee maker from China
HTS: 8210.00.0000, 3.7%, "Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof.” |
Item: A French press coffee maker. It features a stainless-steel, vacuum insulated carafe with a one-liter capacity, a plastic lid, and a hand-operated plunger. Attached to the plunger is a “double-blocking taste shield,” which consists of two disks that fit together. One is a “grit block disk” that is made of metal. The other is a “half-blocked filter plate” that is made of plastic and is half-screened with a metal wire mesh filter. This coffee maker is non-electric and has a metal base allowing it to stand on a table. |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N322755: The tariff classification of an inflatable pool float from China
HTS: 3926.90.7500, 4.2%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
Item: An inflatable pool float made of polyvinyl chloride (PVC) plastic that comes in three different styles; Strawberry, Cactus, and Pineapple. The float features heavy duty handles to hang on to and measures 33.5 inches by 22 inches deflated and 31.9 inches by 18.5 inches by 5.1 inches when inflated. It will be packaged in a retail box and include one repair patch. The pool float is intended for children to splash and play on in pools or calm waters. |
Reason: The “Surf Buddy Pool Rider” under consideration is a plastic inflatable article used by children as a floatation aid. This item is not a toy principally designed for amusement and therefore classification in 9503 is precluded. Further, the subject inflatable article, although designed to resemble a surf or body board, is not used in the performance or achievement of such or similar athletic water activities or as a water sport training device. Consequently, the submitted merchandise is not classifiable in heading 9506 of the HTSUS. |
Ruling Date: Dec. 3, 2021 |
N322834: The country of origin of an automotive camera module
Origin: South Korea |
Item: An AVM (Around View Monitoring) camera, which is mounted on the front, rear, and side of a vehicle and provides a 360-degree view of the area surrounding the vehicle. Moreover, the subject camera captures video images outside the vehicle and transmits them to the vehicle’s Electronic Control Unit (ECU). The AVM cameras consist of Lens, Epoxy, PCBA, Shield Can, and Cover. The manufacturing process for the PCBA, which consists of SMT (Surface Mounter Technology) is carried out in Korea. The underfill, ICT/DC test, routing, and finishing process for assembling covers and lenses is performed in China. |
Reason: The PCBA with image sensor provides the main functionality of the finished Around View Monitoring camera (i.e., taking the images, processing them into a digital signal, and transmitting images). The assembly process of the PCBA in Korea by soldering the individual components onto the bare board through SMT processing results in a substantial transformation of the components to produce the PCBA of Korean origin. The assembly process that takes place in China is not complex and does not result in a substantial transformation of the PCBA. |
Ruling Date: Dec. 3, 2021 |
N322835: The tariff classification of light strings with sound effects from China
HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other." |
Item: A set of eight LED lights with plastic covers in the shape of either a snowman or Santa Claus. The lights are connected via a length of insulated electrical wire and terminated at one end with a controller. |
Reason: N/A |
Ruling Date: Dec. 3, 2021 |
N322850: Country of Origin; Section 301; Unassembled futons
Origin: Canada for the mattress, and either China or China and Vietnam for the frame parts |
Item: A polyester-fiber filled mattress from Canada and an unassembled futon frame. The futon is a seat that converts into a bed. The seat foundation and backrest are made of metal in China, while the armrests and legs are constructed of either metal in China or wood in Vietnam; collectively, they comprise the futon’s frame. The futon will be imported as a complete unit with all hardware included for assembly. In Canada, the unassembled frames are packaged together with the mattresses. All assembly is performed by the U.S. customer. |
Reason: At the time of U.S. entry, the Canadian origin mattress, the Chinese origin metal components and the Vietnamese origin wood components have a predetermined use. In Canada, the domestic and foreign-origin components do not undergo further assembly. In Canada, the unassembled futon components are packaged together for export to the U.S. Packaging into a retail carton does not result in a substantial transformation of the foreign origin Chinese components or of the foreign origin Vietnamese components. Also, packaging does not change the futons’ essential character. Further, there is no new name, character or use as the components retain their identities as futon mattresses and futon frames. |
Ruling Date: Dec. 3, 2021 |