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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N330959: The tariff classification of an emergency survival backpack kit from China
| HTS: 8527.19.5025, free, “Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Other: Other: Other.” |
| Item: An emergency survival backpack kit. The backpack contains a variety of supplies necessary to address various emergencies, such as natural disasters, evacuations, etc. It provides food and water, shelter, first aid, lighting, communication, storage, and sanitization. |
| Reason: HQ H031458 stated that kits should be classified by their essential character. The rechargeable hand-crank AM/FM/NOAA radiobroadcast receiver with a built-in LED flashlight and a USB charger imparts the essential character of this set. |
| Ruling Date: March 8, 2023 |
N330985: The tariff classification of laminated aluminum foil (SPALF®/C4 and SPALF®/PC8) from Japan
| HTS: 7607.20.5000, 9903.85.01, free + 25%, "Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: other." |
| Item: Aluminum film material that will be used in the production of battery pouches. Both products are comprised of different components (i.e., aluminum, nylon and plastic) and for tariff purposes are considered composite goods. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |
N330998: The tariff classification of a woman’s blouse from China
| HTS: (1) 6206.10.0040, 9903.88.15, 6.9% + 7.5%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste." |
| (2): 6206.40.3030, 9903.88.15, 26.9% + 7.5%, "Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s." |
| Item: A woman’s blouse constructed from either (1) 100% silk woven fabric or (2) 100% viscose covered with a sequin design. The blouse features a pointed collar, long sleeves with button cuffs, and a full front opening secured by seven button closures. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |
N331109: The tariff classification of a hyperplex immunofluorescence system from Germany
| HTS: 9027.50.4015, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Chemical analysis instruments and apparatus.” |
| Item: An automated system designed to perform multiplex fluorescent immunohistology assays. The device provides for visualization of protein expression using antibody binding distributed across the sample. The antibodies used in the system are solely for localization of specific proteins. The system is for use in a laboratory setting for research purposes only. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |
N331163: The tariff classification of a women’s woven jacket from China
| HTS: (if the jacket passes the water-resistance test) 6201.40.7000, 9903.88.15, 7.1% + 7.5%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant." |
| (If it does not pass the water resistance test): 6201.40.7511, 9903.88.15, 27.7% + 7.5%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
| Item: A women’s jacket constructed from 100% polyester woven fabric coated with polyurethane on the inner surface. The coating is not visible to the naked eye. The fully lined and insulated garment features a full front opening with a zipper closure, a ribbed knit collar, long sleeves with ribbed knit cuffs, welt pockets below the waist, a zippered pocket on the left sleeve, and a ribbed knit waistband. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |
N331195: The tariff classification of light and sound pathway markers 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.” |
| Items: Halloween themed pathway markers consisting of individual plastic ornaments connected via an electrical wire, attached to a plastic stake designed to be driven into the ground along a designated pathway. Each individual pathway marker contains a flashing LED light. The three markers are connected to an external power module, which contains the batteries, speaker, and sound sensor. When powered on, the subject pathway markers emit sounds and flashing light in order to create a spooky effect. |
| Reason: While the pathway markers are designed as decorations during the Halloween season, they are excluded from classification under heading 9505, HTSUS, pursuant to Note 1(u) to Chapter 95, which specifically excludes those items presented as “Lighting strings.” In our view, the electrical cord connecting the lights designates these items as light strings for tariff purposes. |
| Ruling Date: March 8, 2023 |
N331273: The tariff classification of unisex fire-resistant pants from New Zealand
| HTS: 6211.43.1061, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls’: man-made fibers: Other: Other." |
| Items: A pair of unisex fire-resistant pants. The garments are constructed from woven fabric. One style is composed of 44.5% modacrylic, 33% polyamide, 19% cotton, 3% elastane, 0.5% antistatic fibers. The other is composed of 50% modacrylic, 24% polyamide, 21.5% cotton, 4% elastane, 0.5% antistatic fibers. Both Styles feature a fly front opening secured by a zipper closure, a left-over-right button closure, an elasticized back waist, six belt loops around the waistband, patch pockets in the rear and at the thighs, slant pockets with zipper closure below the waist, and long hemmed legs with cinch ties. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |
N331298: The tariff classification of a Sidewalk Ice Scraper from Canada
| HTS: 8205.59.5510, 5.3%, "Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other: other: of iron or steel: other: edged handtools: other." |
| Item: A hand-operated tool consisting of a wooden D-shaped handle attached to a 7” wide serrated-edge steel blade. It is designed to scrape ice from a sidewalk. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |
N330821: The tariff classification of paper covers for garment hangers from China
| HTS: 4823.90.8680; 9903.88.03, free + 25%, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other." |
| Item: A garment hanger constructed of two sheets of uncoated white paper that are cut to a 6-sided polygon shape. The two sheets are glued together at the two upper diagonal edges, forming an open bottom with a small opening at top edge through which to fit the hook of a garment hanger. |
| Reason: Printed words do not impart the essential nature and use of the paper hanger covers but are merely subsidiary to the covers’ use. |
| Ruling Date: March 7, 2023 |
N331005: The tariff classification of clinical trial kits from the United States
| HTS: (1) 3004.90.9209, 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: Anti-infective medicaments: Antifungals.” |
| (2): 3002.15.0091, free, “Antisera, other blood fractions and immunological products, whether or not obtained by means of biotechnological processes: Immunological products, put up in measured doses or in forms or packings for retail sale: Other.” |
| Items: (1) A clinical trial kit containing Noxafil, a brand name antifungal medication containing Posaconazole, as the active pharmaceutical ingredient. The kit contains 300 mg PFS Sachet of Posaconazole, Ora-Blend SF, 28 mm Press In Bottle Adapter Wrapped, Oraldisp 3 mL Non-Ster Notch Green Plunge, Oral Disp 10 mL Non-Ster Blue Plunge, and a Cup Round 7/8 oz Nonsterile Hingelid. (2) A clinical trial kit containing the API, Sotatercept, which is a potential first-in-class activin receptor type IIA-Fc fusion protein in development for the treatment of adult patients with pulmonary arterial hypertension. The MK-7962 clinical trial kit contains a 60 mg vial lyophilized Sotatercept, a Pre-filled Syringe of Sterile Water for Injection, a General Purpose 3 mL Syringe with Luerlock tip, 0.1 mL graduations, a PrecisionGlide needle without Safety, 27 Gauge ½" length, Luer, a West Pharmaceutical Swabable Vial Adapter Device-Medimop, and a Sterile Alcohol Prep Pads-Medium sized 70% lsopropyl alcohol (one for vial top, one for vial adapter, one for patient injection site). |
| Reason: N/A |
| Ruling Date: March 7, 2023 |