Rulings, remedies and court proceedings for customs and trade professionals

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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N330815: The tariff classification of an 8-piece plastic tumbler set from China

HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.”
Item: An 8-piece tumbler set. The body of the plastic tumblers is made of polypropylene, and the lids are made of polyethylene. The straws are made of Tritan plastic. The drinking vessels have a tapered cylindrical shape with a flat bottom, a snap-on lid with an aperture for the straw.
Reason: N/A
Ruling Date: March 1, 2023

N330832: The tariff classification of a cold pack from China

HTS: 3824.99.9397, 9903.88.03, 5% + 25%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other."
Item: A cold pack composed of a clear plastic shell that contains a yellowish liquid that is said to contain: tetradecane, dodecane, cetane, pentadecane, and other trace chemicals. It is intended to be used as part of a MaxQ Research product, a thermal control transport system designed for the short term transport of cool temperature-sensitive items.
Reason: N/A
Ruling Date: March 1, 2023

N330854: The tariff classification of Laundry Detergent Sheets from China

HTS: 3401.19.0000, 9903.88.15, free + 7.5%, "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other."
Item: Two types of nonwoven laundry detergent sheets. The detergent sheets are composed of deionized water, naturally derived sodium lauryl sulfate surfactants derived from coconut oil, polyvinyl alcohol, fatty alcohol polyglycol ether, and protease enzymes. The fresh linen laundry detergent sheets are composed of the same ingredients along with the addition of an osmanthus essential oil fragrance.
Reason: N/A
Ruling Date: March 1, 2023

N330901: The tariff classification of a ceramic candy bowl from China

HTS: 6912.00.4810, 9817.95.05, free, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than porcelain or china: Tableware and kitchenware: Other: Other: Other: Other…Suitable for food or drink contact.”
Item: A ceramic candy bowl made of dolomite. The candy bowl is available in three designs; a monster, a jack-o’-lantern, and a mummy.
Reason: The item is a utilitarian article that is in the form of a three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the U.S.
Ruling Date: March 1, 2023

N330920: The tariff classification of polyethylene terephthalate glycol (PETG) resin CAS # 25038-91-9 from China

HTS: (1) 3907.61.0010, 9903.88.02, 6.5% + 25%, "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: poly(ethylene terephthalate): having a viscosity number of 78 ml/g or higher: having a viscosity number of 78 ml/g or more but not more than 88 ml/g."
(2) 3907.69.0010, 9903.88.02, 6.5% + 25%, "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: poly(ethylene terephthalate): other: having a viscosity number of 70 ml/g or more but less than 78 ml/g."
Item: Polyethylene terephthalate glycol resin. The resin is said to have an intrinsic viscosity ranging from (1) 0.75-0.77 or (2) 0.78-0.80 deciliters per gram. After importation, the product will be used to manufacture extruded profiles, shrink films and thick wall transparent sheets.
Reason: N/A
Ruling Date: March 1, 2023

N331015: The tariff classification of a BBQ multi-feature spatula from Vietnam

HTS: 8215.99.5000, 5.3%, “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other: Other: Other (including parts).”
Item: A BBQ multi-tool. It is made from stainless-steel and measures 18 inches in length by five inches in width by two inches in height. This article holds the overall appearance of a spatula. The handle includes a bottle opener at the end. The blade of the spatula is shaped so the front edge can be used as a grill cleaner/scraper, one side is sharpened to be used for cutting, and the other side has teeth to function as a tenderizer. Due to its appearance and its principal function as a spatula, it should be classified under heading 8215 based on General Rule of Interpretation 3(b).
Reason: N/A
Ruling Date: March 1, 2023

N331101: The tariff classification of alloy steel bars from China

HTS: 7228.30.8041, 9903.80.01, 9903.88.15, free + 25% + 7.5%, "Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel: Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded: Other: Other: With a diameter or cross section measuring 76 mm or more but not exceeding 152 mm."
Item: Round alloy steel bars. The bars are hot-rolled with diameters ranging from 90 mm to 120 mm and are available in lengths from 7000 mm to 7850 mm.
Reason: N/A
Ruling Date: March 1, 2023

N330567: The tariff classification and country of origin of footwear produced in South Korea; Eligibility for preferential treatment under the United States-Korea Free Trade Agreement (UKFTA); Applicability of Section 301 trade remedy duties

HTS: (1) 6403.99.9065, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Other: Other: Other: For other persons: Valued over $2.50/pair. Other: Women: Other."
(2) 6404.19.3960, 37.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women."
Items: (1) A unisex closed-toe/open-back, below-the-ankle shoe. The external surface area of the upper is predominantly leather. The shoe has straps with hook and loop closures around the heel and on the medial and lateral sides. The shoe has a midsole and an extra deep toe box. There is no foxing or foxing-like band. The outer sole is made of Vibram rubber. (2) Footwear identical in styling and construction with the only difference being that the upper’s material is predominantly synthetic.
Reason: N/A
Ruling Date: Feb. 28, 2023

N330593: The tariff classification of Plerixafor Injection and Chlorpromazine Hydrochloride Injection in dosage form, from India and France, respectively

HTS: (1) 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.”
(2) 3004.90.9235, 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: Antidepressants, tranquilizers, and other psychotherapeutic agents."
Items: (1) Plerixafor Injection, imported in 24 mg/1.2 mL (20 mg/mL), is in a class of medications called hematopoietic stem cell mobilizers. It is indicated in combination with granulocyte-colony stimulating factor to mobilize hematopoietic stem cells to the peripheral blood for collection and subsequent autologous transplantation in patients with non-Hodgkin’s lymphoma or multiple myeloma. (2) Chlorpromazine Hydrochloride Injection USP, imported in 25 mg/mL, is an anti-psychotic drug. It is indicated for the treatment of schizophrenia among other uses.
Reason: N/A
Ruling Date: Feb. 28, 2023

N330744: The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a “Sucrose, Lactose and Cocoa Powder Blend” (“SLCB”) from Mexico

HTS: 1806.10.4500, 10% (free under USMCA) "Chocolate and other food preparations containing cocoa: Cocoa powder, containing added sugar or other sweetening matter: Containing 90 percent or more by dry weight of sugar: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions."
(if the quantitative limits of additional U.S. note 7 to chapter 17 have been reached): 1806.10.5500, 9823.10.01, 33.6 ¢/kg (free under USMCA)
Country of Origin: Mexico
USMCA Eligibility: Eligible
Item: A “Sucrose, Lactose and Cocoa Powder Blend” which is a dry blend of 94.9% refined cane sugar, 4.1% lactose and 1% cocoa powder. The sugar in the blend is grown and refined in Mexico and is said to have a stated polarity of 99.7 degrees. The lactose is a product of the U.S. The cocoa powder is produced from cocoa beans sourced from non-USMCA countries. The ingredients are processed, blended and packed in Mexico. The “SLCB” will be imported in railcars or in 1000-1500 kg supersacks. The finished product will used in making chocolate and confectionery products.
Reason: The Mexican sugar provides the essential character of the SLCB as the sugar is the greatest by value and weight of any item used to make the SLCB. The product is a good produced entirely in the territory of one or more USMCA countries.
Ruling Date: Feb. 28, 2023