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.
N327299: The tariff classification of a steel mounting bracket kit from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: A Poly Studio Display Mounting Bracket Kit. The kit includes 1 horizontal, 2 vertical, 2 corner, and 1 bottom steel display mounting brackets and associated mounting hardware. The mounting brackets are assembled to mount the Poly Studio USB video bar to a display monitor, wall, or other vertical surface. The mounting bracket kit is sold separately from the video bar device. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2022 |
N327407: The tariff classification of two Halloween decorations from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item(s): (1) Two styles of a wall hanging face mask, depicting a painted skull, decorated with permanently attached artificial textile flowers. When activated by the on/off switch, three tiny bulbs hidden within the flowers cast an eerie glow. (2) The second item consists of a three-dimensional skull decorated with a small bouquet of artificial textile flowers permanently attached at the crown. When activated by the on/off switch, three tiny bulbs cast an eerie glow on the skull and flowers. |
| Reason: N/A |
| Ruling Date: Aug. 8, 2022 |
N327479: The tariff classification of hospital tray liners from Germany
| HTS: 4818.90.0080, which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other: Other.” |
| Item: Single-use tray liners of 100% cellulose creped paper, which come in several sizes and are used to line a tray of medical instruments during sterilization. The paper absorbs condensation and is designed “to reduce the presence of any moisture left in or on a package after sterilization (wet packs).” |
| Reason: The tray liners are precluded from classification in heading 4823 because they are more specifically provided for elsewhere. |
| Ruling Date: Aug. 8, 2022 |
N327052: The tariff classification of Lacosamide Tablets in dosage form, from India
| 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: Lacosamide, imported in 50 mg, 100 mg, 150 mg, and 200 mg tablets, is an anticonvulsant. It is indicated for the treatment of partial-onset seizures and primary generalized tonic-clonic seizures. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2022 |
N327061: The tariff classification of Absolut Juice Vodka Products from Sweden
| HTS: 2208.60.2000, free, "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter." |
| Item: Absolut Juice Vodka Products, specifically: Absolut® Juice Apple Edition, Absolut® Juice Strawberry Edition, and Absolut® Juice Pear & Elderflower Edition. Absolut® Juice Apple Edition and Absolut® Juice Strawberry Edition are said to contain water, vodka, liquid sugar, natural flavoring and citric acid. Absolut® Juice Pear & Elderflower Edition is said to contain water, vodka, liquid sugar, natural flavoring, citric acid and ascorbic acid. The neutral grain spirits are diluted with water and mixed with other ingredients to form flavored vodka in 750 ml bottles with an alcohol by volume content of 35 percent. |
| Reason: Subheading 2208.60, HTS, provides for vodka. It should be noted that vodkas containing added flavoring are also classified in this subheading. |
| Ruling Date: Aug. 5, 2022 |
N327119: The tariff classification of waste and overflow finish kits from China
| HTS: 7419.80.5010, 9903.88.03, free + 25%, "Other articles of copper, other…brass plumbing goods not elsewhere specified or included." |
| Item: Waste and overflow finish kits. The finish kits consist of trim pieces for the bathtub that are composed of brass, nitrile butadiene rubber (NBR), acrylonitrile butadiene styrene (ABS), zinc, stainless steel, and aluminum. The importer indicated that the kits are connected to a bathtub and can be easily added, removed, or replaced. The components that comprise each waste and overflow finish kit are imported packaged together ready for retail sale. |
| Reason: The importer indicated that the cast articles will be machined after completion of the casting process and before importation into the United States. Therefore, the waste and overflow finish kits are comprised of articles that have been further worked and are advanced beyond the condition allowed for classification in subheading 7419.20, HTSUS. |
| Ruling Date: Aug. 5, 2022 |
N327134: The tariff classification of extruded aluminum tubes from China
| HTS: 7608.20.0030, 9903.85.01, 9903.88.15, 5.7% + 10% + 7.5%, "Aluminum tubes and pipes: of aluminum alloys, seamless." |
| Item: Extruded aluminum tubes used to make the shell assembly for air separation equipment. The seamless tubes are made from type 5052 aluminum alloy. The tubes have an outside diameter of 6.5 inches (165.1 mm) and are available in lengths of 52 inches (1320.8 mm) and 102 inches (2590.8 mm). |
| Reason: N/A |
| Ruling Date: Aug. 5, 2022 |
N327205: The tariff classification of defective flat panel display panels from Peru
| HTS: 8524.11.9000, 4.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Without drivers or controls circuits: Of liquid crystals: Other.” |
| Item: Defective flat panel display modules for televisions. The defects are investigated and repaired in the U.S. The subject LCD panels do not contain a touch screen or any driver or control electronics and are not equipped with components for converting video signals. After being repaired, this merchandise will be incorporated into a television. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2022 |
N327315: The tariff classification of a Halloween decoration from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An assortment of three styles of a predominantly clear plastic cylinder-shaped decoration featuring several floating icons made of silica gel resembling Jack-o’-lanterns, skulls, or ghosts. The item has a solid top and base. The base features the greeting “Happy Halloween.” The battery powered, animated, and illuminated decoration. When activated by the on/off switch, the water inside is agitated, forcing the icons to float randomly around in the cylinder while being illuminated with an eerie glow. The item will be marketed and sold exclusively for Halloween. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2022 |
N327401: The tariff classification of wooden décor from China
| HTS: (1) 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood. |
| (2) 4911.99.8000, 9903.88.15, free + 7.5%, “Other printed matter… Other: Other: Other: Other. |
| Item(s): (1) A decorative sign made primarily of wood - medium density fiberboard. Die-cut MDF letters mounted to the face spell the “L,” “V,” and “E” in the word “Love,” while a plastic succulent plant is attached to take the place where the letter “O” would be. The words, “grow here” are printed beneath the word “Love.” The sign is further embellished with metal strips on each side and a wire for hanging. (2) A second sign identical in construction except for the design on the front. Three small artificial succulent plants are mounted across the top portion of the sign. Underneath are screen printed the words, “Live, Love, Laugh” in cursive font. |
| Reason: The essential nature and use of the “Live, Love, Laugh” sign is determined by the printed words that are printed onto the MDF sign rather than the succulent plants that simply serve to further ornament the sentiment provided by the words. |
| Ruling Date: Aug. 5, 2022 |