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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N325466: The tariff classification of a body support garment from Sri Lanka
| HTS: 6212.90.0030, 6.6%, "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics." |
| Item: A back smoother body support undergarment constructed of 57% nylon, 43% spandex knit fabric. The back has an additional layer of 67% spandex, 33% nylon fabric laminated to it on the inside. The undergarment is supportive throughout and was designed to be used with a brassiere to smooth out any bulges in the back or underarms. The undergarment is open in the front to accommodate a brassiere and extends from the shoulders to just below the bust. It features shoulder straps and a frontal opening with a triple row of two adjustable hook and eye closures, which fasten just below the bust. The back features a deep v-neckline and provides extensive coverage. The back fabric is designed to provide grip and keep the article in place. You state the garment will be marketed and sold as shapewear. |
| Reason: While this item belongs to the class of undergarments in heading 6212 as it is body supporting, it lacks the traditional characteristics of brassieres classified in subheading 6212.10. It is more appropriately classified as an “other” body supporting garment in subheading 6212.90. |
| Ruling Date: May 6, 2022 |
N325468: The tariff classification of Tretinoin Cream 0.05 % and 0.1 %, in dosage form, from Canada
| HTS: 3004.50.5020, 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 vitamins or other products of heading 2936: Other: Other: Single vitamins: Other.” |
| Item: Tretinoin Cream 0.05 % and 0.1 %, imported in 20 grams and 45 grams, is also known as all-trans-retinoic acid (ATRA), a naturally occurring derivative of vitamin A (retinol). It is a keratolytic drug used in the treatment of acne vulgaris. |
| Reason: N/A |
| Ruling Date: May 6, 2022 |
N325474: The tariff classification of Triamcinolone Acetonide Cream in dosage form, from India
| HTS: 3004.32.0000, 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 hormones or other products of heading 2937: Containing corticosteroid hormones, their derivatives, or structural analogues.” |
| Item: Triamcinolone Acetonide Cream 0.025 %, 0.1 % and 0.5 %, imported in retail packs, belongs to a class of drugs called Corticosteroids. It is a prescription medication used to treat the symptoms of topical inflammatory dermatoses, oral inflammatory or ulcerative lesions. |
| Reason: N/A |
| Ruling Date: May 6, 2022 |
N325730: The tariff classification of an Integrated Development Platform from China
| HTS: 9030.82.0000, 9903.88.01, free + 25%, “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus: For measuring or checking semiconductor wafers or devices (including integrated circuits).” |
| Item: An Integrated Development Platform, which is a device assembly that is used for facilitating integrated circuit verification, software development, system level testing, chip circuitry testing, and power measurement. IDPs comprise of multiple circuit card assemblies, or populated printed circuit board assemblies, assembled together in a specially designed, stacked configuration centered around an IC test socket. The test socket is assembled onto the main board of the IDP with additional test ports integrated on both the main and secondary board(s). The mainboard is designed to keep the configuration as universal as possible to enable the testing of current and future chipset model series. |
| Reason: The Integrated Development Platform is substantially similar to the Core Development Platform ruled upon in N325411 (dated April 18, 2022). |
| Ruling Date: May 6, 2022 |
N325831: The tariff classification of Pyrrole (CAS # 109-97-7) from China
| HTS: 2933.99.9701, 6.5%, "Heterocyclic compounds with nitrogen hetero-atoms(s) only: Other: Other: other." |
| Item: The product at issue is identified as Pyrrole. It is a heterocyclic aromatic organic compound. The product may be used as an ingredient in a blend for oil and gas. |
| Reason: The clutch is not an integral, constituent part of the compressor subassembly. As described, the subassembly is a complete compressor. |
| Ruling Date: May 6, 2022 |
N324625: The tariff classification of decorative glass smallwares from China
| HTS: 7016.10.0000, 9903.88.03, 2.7% + 25%, "Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes." |
| Item: decorative glass smallwares used in swimming pool walls, floors, and steps |
| Reason: The glass smallwares are designed with a clear purpose in mind – to be applied in swimming pool walls, floors, and steps for a decorative effect. Glass smallwares of this type are classifiable in heading 7016. |
| Ruling Date: May 5, 2022 |
N325305: The tariff classification of a wine bottle case from India
| HTS: 4202.91.9090, 4.5%, "Other containers and cases, with outer surface of leather or of composition leather, other, other." |
| Item: A square-shaped wine bottle case constructed of Medium Density Fiberboard. The outer surface of the case is constructed of genuine leather. It is shaped and fitted to contain one wine bottle and four wine tools. The wine case provides storage, protection, organization, and portability to the bottle and tools. The article secures with a metal lock closure. It features one top handle. |
| Reason: The ENs to Heading 4420 specifically exclude: “...boxes and similar containers covered with leather or composition leather, paper or paperboard, vulcanised fibre, sheeting of plastics, or textile materials (Heading 42.02).” The wine bottle case under consideration meets this description and is, therefore, excluded from classification in Heading 4420. |
| Ruling Date: May 5, 2022 |
N325409: The country of origin of stucco netting
| Country of Origin: Canada |
| Item: Rolls of 1.5” 17 gauge and 1” 20 gauge zinc plated round single-strand iron stucco netting. The stucco netting is used on wall surfaces as an underlayment for plastering, cementing, stuccoing and other wall constructions. The galvanized woven hexagonal wire mesh is “self-furred,” meaning the wire is crimped throughout the netting. The crimping keeps the netting from lying directly on the wall and allows the netting to be embedded within the stucco, providing better reinforcement. |
| Reason: The processing operations performed in Canada result in a new name, a new character, and a new use from that of the original wire. Processing the wire into furred netting does effect a substantial transformation and gives us a new and different article of commerce. |
| Ruling Date: May 5, 2022 |
N325459: The tariff classification of the “MaxT” batting training device from China
| HTS: 9506.99.1500, free, "Articles and equipment for general physical exercise, gymnastics, athletics, other sorts (including table-tennis) or outdoor games…Other: Other: Baseball articles and equipment, except balls, and parts and accessories thereof." |
| Item: A baseball/softball hitting training device that will be sold under the product name of “MaxT.” The design enables batters to practice their swing without the need to ever reset a baseball or softball. The device automatically resets the baseball or softball to the ready position for the batter, after each hit. The design will save batters time and energy associated with replacing balls after each swing and allow them to maintain focus on their swing to increase repetitions and muscle memory. |
| Reason: N/A |
| Ruling Date: May 5, 2022 |
N325536: The tariff classification of a plastic gasket from China
| HTS: 3926.90.4590, 9903.88.03, 3.5% + 25%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [g]askets, washers and other seals: [o]ther.” |
| Item: Washer Bathwaste Overflow Sponge. This gasket fits between the overflow elbow and the tub. When secured to the tub wall with a locking washer, it provides a watertight seal around the bathtub overflow pipe to prevent bathtub drain leaks. The component is made wholly of ethylene-vinyl acetate plastic. |
| Reason: N/A |
| Ruling Date: May 5, 2022 |