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:
Sign up for a free preview to unlock the rest of this article
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.
N323546: The tariff classification of Lansoprazole Delayed-Release Orally Disintegrating Tablets in dosage form, from India
| HTS: 3004.90.9260, 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 digestive system: Other.” |
| Item: Lansoprazole, imported in 15 mg and 30 mg delayed-release (DR) tablets, is a proton-pump inhibitor (PPI). It is used to reduce gastric acid secretion and for the short term treatment of active gastric ulcers, active duodenal ulcers, erosive reflux oesophagitis, symptomatic gastroesophageal reflux disease, and non-steroidal anti-inflammatory drug (NSAID) induced gastric and duodenal ulcers. |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |
N323547: The tariff classification of Sirolimus Tablets in dosage form, from India
| HTS: 3004.20.0060, 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, containing antibiotics: Other: Other.” |
| Item: Sirolimus, imported in 0.5 mg, 1 mg, and 2 mg tablets, is a naturally occurring antibiotic and an immunosuppressant drug. It is used to prevent rejection in organ transplantation, treat lymphangioleiomyomatosis, and treat adults with perivascular epithelioid cell tumor (PeComa). |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |
N323548: The tariff classification of Clindamycin Phosphate 1% Lotion in dosage form, from Canada
| HTS: 3004.20.0060, 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, containing antibiotics: Other: Other.” |
| Item: Clindamycin Phosphate 1% Lotion, imported in 60 mL, is a topical antibiotic used to treat acne vulgaris as well as other serious infections caused by susceptible anaerobic, streptococcal, staphylococcal, and pneumococcal bacteria. |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |
N323635: The tariff classification of aluminum profiles from China
| HTS: 7604.21.0010, 9903.85.01, 9903.88.15, 1.5% + 7.5+ 25%, "Aluminum bars, rods and profiles: of aluminum alloys: hollow profiles: heat-treatable industrial alloys." |
| Items: Star fins used in the manufacture of ambient air vaporizers. These extruded hollow profiles are made from type 6063-T5 aluminum alloy. They are of a one-piece construction with one enclosed void and resemble round tubes with eight fins running along their entire length. |
| Reason: The subject products are produced in China. |
| Ruling Date: Jan. 28, 2022 |
N323637: The tariff classification of new Kia electric vehicles from South Korea
| HTS: Item 1: 8703.80.0010, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other…Other vehicles, with only electric motors for propulsion: With an EPA-rated range not exceeding 250 miles." Item 2: 8703.80.0090, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other…Other vehicles, with only electric motors for propulsion: With an EPA-rated range exceeding 250 miles.” |
| Items: Three new Kia EV6 (EX, EX+ and GT line) electric vehicles. The vehicles come in three different configurations: All-Electric Ranges of (1) 232 miles, (2) 310 miles, and (3) 274 miles. |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |
N323669: The tariff classification of a generic waterproof pouch from China
| HTS: 3004.49.0030, 9903.88.03, 17.6% + 25%, "Other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other." |
| Item: A generic waterproof pouch. It is made of polyvinyl chloride (PVC) plastic sheeting material. While referred to as a cell phone pouch, it isn't specially shaped or fitted for a specific model or type of cell phone. It can be used to store any number of three-dimensional objects during activities that may cause water damage. |
| Reason: It lacks the features commonly associated with a wallet such as fitted pockets or slots for identification and currency. Moreover, articles normally carried in the wallet or handbag do not generally require waterproofing. |
| Ruling Date: Jan. 28, 2022 |
N323670: The tariff classification of parts of injection-molding machines from China
| HTS: 8477.90.8501, 9903.88.01, 3.1% + 25%, "Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Parts: Other … Of injection-molding machines." |
| Items: “Hot half” plates of a plastic injection molding machine for the molding of polyethylene terephthalate (PET) articles. |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |
N323697: The tariff classification of die-cut paper leaves from China
| HTS: 4823.90.8680, 9903.88.03, Free + 25%, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other." |
| Item: A package of 10 paper leaves in eight styles. The paper leaves are die-cut from uncoated paper weighing 250 grams per square meter. The longest dimension of each leaf is 4.5”, 6”, or 7”. The leaf shapes are printed on both sides with mottled fall colors and glitter is applied to one side of each leaf. The leaves are marketed for use as a Thanksgiving table decoration and are suitable for one use only. |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |
N323699: The tariff classification of rattan handbags from China
| HTS: 4602.12.2500, 9903.88.03, 18% + 25%, “Luggage, handbags and flatgoods, whether or not lined: Other.” |
| Item: A handbag with two round sides, measuring approximately 12” in diameter. The outer surface is made up of flexible woven rattan strips forming concentric circles out from the middle point. The bag features leather trim pieces including a top closure and long shoulder strap. |
| Reason: The HTSUS defines “plaiting materials” as “materials in a state or form suitable for plaiting, interlacing or similar processes” and specifically lists rattan as one of those potential materials. The rattan strips making up the exterior surface of the handbag under consideration meet this definition of plaiting materials, and therefore the bag is classifiable in chapter 46. |
| Ruling Date: Jan. 28, 2022 |
N323764: The tariff classification of polyvinyl chloride (PVC) strip from China
| HTS: 3920.43.5000, 9903.88.02, 4.2% + 25%, "Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: containing by weight not less than 6 percent of plasticizers: other." |
| Item: Flagging tape. The product is constructed of PVC containing 8 percent plasticizers. It is in the form of a non-adhesive strip that will be imported in a roll. The strip measures 1.5 inches wide and comes in various lengths from 100 to 1000 feet. The tape will be tied around tree branches or wooden stakes for marking purposes. |
| Reason: N/A |
| Ruling Date: Jan. 28, 2022 |