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.
N325436: The tariff classification of a seat from China
| HTS: 9401.71.0011; 9903.88.04, free + 25%, "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” |
| Item: A padded textile fabric upholstered seat. Seating is provided for a single individual. The seat foundation and polyurethane stained wooden backrest are affixed to a stainless steel metal frame. A pair of stainless steel metal armrest posts and a pair of stainless steel metal backrest posts extends from the seat foundation to the seat backrest. An “H” shape stainless steel metal side stretcher footrest is located at the base of the seat legs. Teflon glides are located at the base of each leg. The overall dimensions are 20” in width, 20” in depth, and 30” in height of which 23” exists from the floor to the seat foundation. |
| Reason: N/A |
| Ruling Date: April 21, 2022 |
N324975: The tariff classification of Fesoterodine Fumarate Extended-Release Tablets, Famotidine Tablets and Lenalidomide Capsules, in dosage form, from India
| HTS: (1) 3004.90.9291, 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: Other.” |
| (2) 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.” |
| (3) 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments.” |
| Items: (1) Fesoterodine Fumarate, imported in 4 mg and 8 mg extended-release tablets, is an antimuscarinic drug. It is indicated for the treatment of overactive bladder in adults with symptoms of urge urinary incontinence, urgency, and frequency. (2) Famotidine, imported in 20 mg and 40 mg tablets, is a histamine H2 receptor antagonist. It is indicated for the treatment of active duodenal ulcer, active gastric ulcer, symptomatic non-erosive gastroesophageal reflux disease, and erosive esophagitis due to GERD, diagnosed by biopsy. It is also indicated in adult patients for the treatment of pathological hypersecretory conditions and reduction of the risk of DU recurrence. (3) Lenalidomide, imported in 2.5 mg, 5 mg, 10 mg, 15 mg, 20 mg, and 25 mg capsules, is in a class of medications called immunomodulatory agents. It is used in combination with dexamethasone for the treatment of adult patients with multiple myeloma. |
| Reason: N/A |
| Ruling Date: April 20, 2022 |
N325125: The tariff classification of a pet hair remover brush from China
| HTS: 9603.90.8050, 9903.88.15, 2.8% + 7.5%, “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [o]ther: [o]ther: [o]ther.” |
| Item: A pet hair remover. The brush is used to remove pet hair from carpets, rugs, furniture/upholstery, bedding, and/or car seats. It operates by being pushed and pulled across the surface needing to be cleaned in short back-and-forth motions. Within the base is a roller of felt material, similar to a traditional lint brush, on one side to pick up the pet hair, and a dust bin on the other side which collects the hair. In addition, there are two rubber blades on the handle which help to pivot the roller and promote static electricity to attract and collect pet hair. The pet hair remover is made predominately of plastic, and the roller felt material is 100% polyester filament. |
| Reason: N/A |
| Ruling Date: April 20, 2022 |
N325227: The tariff classification the “Vintage Double Jax Game” from China
| HTS: 9504.90.9080, 9903.88.15, free + 7.5%, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." |
| Items: five double knit fabrics with laid-in filling yarns |
| Reason: “Vintage Double Jax Game,” consisting of 2 rubber balls and 16 metal jacks. A jack, is a six-pointed object that is used as a game piece tossed, caught, and moved in the game of “jax/jacks”. The game is intended for children ages 4 years and older. |
| Ruling Date: April 20, 2022 |
N325228: The classification of the “Pocket Travel Checkers” game from China
| HTS: 9504.90.6000, free, "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice." |
| Item: “Pocket Travel Checkers." The product is a small, pocket sized, classic game of checkers. Checkers is a strategy board game for two players which involve diagonal moves of uniform game pieces and mandatory captures by jumping over opponent pieces. The game is intended for children ages 3 years and older. |
| Reason:N/A |
| Ruling Date: April 20, 2022 |
N325518: The tariff classification of a seat from China
| HTS: 9401.31.0000, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Of wood.” |
| Item: A manual gas lift, variable height adjustment, tilting and locking textile fabric upholstered swivel seat. The seat foundation, backrest, and armrests are constructed of a wood frame affixed to a polished aluminum metal 5-prong base with five wheeled 2” casters. Seating is provided for a single individual. The overall dimensions are 25” in width, 26” in depth, and 33”-37” in height of which 17”-21” exists from the floor to the seat foundation. The chair is packaged unassembled and contain all hardware required for assembly. |
| Reason: N/A |
| Ruling Date: April 20, 2022 |
N324931: The country of origin of an electric air pump for the purposes of 301 Trade Remedies
| Country of Origin: Vietnam |
| Item: Electric air pumps used to inflate plastic articles, such as air mattresses, pool floats, and inflatable furniture. The pumps primarily consist of a motor, a pump housing, a vane, a cavity shell, a pump cover, and a top cover. The electric air pumps are similar in design, but differ in how they are powered, either receiving power from batteries, or via a power cord that is designed to connect to a cigarette lighter socket or a wall outlet. In operation, the user attaches an appropriately sized nozzle onto the air pump, which is then attached to the article that will be inflated. The air pumps are packaged with a variety of accessories, including nozzles, hoses, adaptors, and for some series, batteries. |
| Reason: The assembly processes in Vietnam are not complex and do not result in a substantial transformation of the components. However, the essence of the pump is the motor which is Vietnamese |
| Ruling Date: April 19, 2022 |
N324943: The tariff classification of Maropitant (CAS No. 147116-67-4) in bulk powder form, from Italy
| HTS: 2933.39.4100, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Drugs: Other.” |
| Item: Maropitant, a neurokinin receptor antagonist that blocks the pharmacological action of substance P in the central nervous system. Currently, maropitant, used as maropitant citrate, is approved for the treatment of motion sickness, and vomiting in dogs and cats. Maropitant base will be imported in 50 kg and used as an ingredient for animal drug compounding. |
| Reason: N/A |
| Ruling Date: April 19, 2022 |
N325290: The tariff classification and eligibility for partial duty exemption of laminated truck flooring made in China
| HTS: 4421.99.9880, 9903.88.03, 3.3% + 25%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Items: Laminated wood flooring panels used in trucks and trailers. The finished panels consist of red oak laminated boards connected end-to-end by finger jointing and side-to-side by edge gluing. The panels will come in varying sizes, measuring between 1058-15898 mm in length by 103-350 mm in width by 28-35 mm in thickness with lap joinery on both edges. |
| Reason: The scenario presented for sending lumber from the United States for further manufacturing processing in China fails to meet the requirements for treatment under subheading 9802.00.80. |
| Ruling Date: April 19, 2022 |
N325073: The tariff classification and special tariff applicability of walking canes from China
| HTS: 6602.00.0000, 9817.00.96, free, “Walking sticks, seat-sticks, whips, riding crops and the like.” |
| Item: A C-handled cane made of tubular aluminum with a rubber C-shaped handle. It has a nylon wrist strap that frees the hand, facilitates the transport of the cane and prevents it from falling to the ground. The stem of the cane is adjustable with 9 height adjustments. The cane is made of tubular aluminum, a nylon wrist strap that frees the hand, and a non-slip tip. The stem of the cane is adjustable, with 5 holes that allow the length to be modified from 82 cm to 92 cm. The stem also has a four-section folding system so that it can be stored in the accompanying plastic bag. The canes will be sold both in-store and online. They will be sold mainly through the Amazon portal, then pharmacies, orthopedic shops and your distributors. |
| Reason: The canes appear similar to those in past Headquarters rulings that are considered to be used primarily for those with permanent disabilities as opposed to transient disabilities or fashion. |
| Ruling Date: April 18, 2022 |