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.
N328814: The tariff classification of rubber dog toy from China
| HTS: 4016.99.2000, 4.3%, "Other articles of vulcanized rubber other than hard rubber: other: other: toys for pets." |
| Item: A bone dog toy. It is shaped as a bone and constructed of natural rubber. The toy both calms the dog and prevents tooth disease. |
| Reason: N/A |
| Ruling Date: Nov. 3, 2022 |
N328817: The tariff classification of a plastic pet toy from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other." |
| Item: A plastic pet toy for dogs. The thermoplastic polyurethane toy is shaped like a boomerang, with two arms extending out at right angles from each other. The boomerang is blue with paw print designs on one side, and on the opposite side is white with red, blue, and yellow markings. This item is not a chew toy and is designed to be thrown by a person for a dog to fetch and is not intended to fly back to the person. |
| Reason: N/A |
| Ruling Date: Nov. 3, 2022 |
N328967: The tariff classification of a thundering strobe light from China
| HTS: 8543.70.9860, 9903.88.02, 2.6% + 25%, “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: Halloween Thundering Strobe Light consisting of a plastic housing, within which is a battery-powered LED strobe light and sound generator. The item further incorporates a sound receiver that works to activate the lights and sounds. When powered on, the unit creates a flashing strobe effect and simulates the sound of thunder. The light is meant to be used as a decorative item for the Halloween season. |
| Reason: N/A |
| Ruling Date: Nov. 3, 2022 |
N328632: The Country of Origin and United States-Mexico-Canada Agreement Eligibility of Ghee Butter
| Country of Origin: U.S. |
| USMCA Eligibility: eligibile |
| Item: unsalted butter of U.S. origin imported to Canada |
| Reason: The ghee is produced from only one material, butter from the U.S. The butter is the single component classified in a tariff provision from which a change in tariff classification is not allowed. Therefore, the butter imparts the essential character. |
| Ruling Date: Nov. 2, 2022 |
N328923: The tariff classification of a novelty hat from China
| HTS: 6505.00.6090, 9903.88.03, 7% + 25%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid…Other: Other: Other.” |
| Item: A conical shaped hat that is constructed of 100% polyester knit fabric. The hat features a white pom-pom at the top with a white faux fur rim at the bottom. |
| Reason: N/A |
| Ruling Date: Nov. 2, 2022 |
N328947: The tariff classification of a paper party banner from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: A paper party banner from China featuring flimsy lightweight printed multi-colored paper letters and discs strung on a narrow satin ribbon spelling out the phrase “CHEERS.” The temporary decoration is packed flat in a polybag with paper header card. |
| Reason: The delicate banner is designed for one-time use only as a disposable party decoration. |
| Ruling Date: Nov. 2, 2022 |
N328979: The tariff classification of decorative yard stakes from China
| HTS: (1) and (2) 4911.99.8000, 9903.88.15, free + 7.5%, "Other printed matter, including printed pictures, designs and photographs: Other: Other: Other: Other. The rate of duty will be Free." |
| (3) and (4) 4420.19.0000, 9903.88.15, 3.2% + 7.5%, "Statuettes and other ornaments, of wood, other than tropical wood. The rate of duty will be 3.2 percent ad valorem." |
| Items: Four styles of decorative wooden yard stakes. Each measures approximately 8.5” wide by 0.5” thick and 28” tall. Styles (1) and (2) feature a medium density fiberboard cutout shaped like a lidded mason jar. On the front of Style A is printed “Thankful for friends and family” in a variety of cursive and other fonts. A small jute bow is adhered near the top. It is mounted to a pine wood stake designed to secure into the ground. Style B is identical to A, except the front is printed with the words, “Pumpkins, Apple Cider, Hay Rides.” Styles (3) and (4) consist of an MDF cutout pumpkin shape, including a stem, mounted on a pine wood stake. On the face of Style C, the word “hello” is printed and beneath is the word “fall,” which has been die-cut from MDF and nailed to the front of the pumpkin. A small jute bow is adhered at the stem. Style D is very similar to Style C, but the word “give” is printed above the MDF die-cut word “thanks.” |
| Reason: N/A |
| Ruling Date: Nov. 2, 2022 |
N329029: The tariff classification of a decorative wooden arch from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." |
| Item: A decorative item made from medium density fiberboard. The peaked arch resembles a window frame with the inside cut out to look like the ribs, spine, and pelvis of a skeleton. A metal sawtooth hanger is attached to the back for hanging. You show versions in both black and white. |
| Reason: MDF is considered wood for the purposes of chapter 44, headings 4414 to 4421 |
| Ruling Date: Nov. 2, 2022 |
N328631: The tariff classification of Indomethacin Suppositories
| HTS: 3004.90.9228, 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: Analgesics, antipyretics and nonhormonal anti-inflammatory agents: Other.” |
| Item: Indomethacin, imported in 50 mg suppositories, is a non-steroidal anti-inflammatory drug. It is indicated for moderate to severe rheumatoid arthritis including acute flares of chronic disease, moderate to severe ankylosing spondylitis, moderate to severe osteoarthritis, acute painful shoulder and acute gouty arthritis. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2022 |
N328649: The tariff classification of Lubiprostone Capsules and Zituvio (Sitagliptin) Tablets in dosage form, from India
| HTS: (1) 3004.39.0050, 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: Other: Other.” |
| (2) 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.” |
| Item: (1) Lubiprostone, imported in 8 mcg and 24 mcg capsules, is a prostaglandin E1 derivative. It is indicated for the treatment of chronic idiopathic constipation in adults. (2) Zituvio (Sitagliptin), imported in 25 mg, 50 mg, and 100 mg tablets, is an antidiabetic drug of the dipeptidyl peptidase-4 (DPP-4) inhibitor class. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2022 |