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.
N331925: The tariff classification of a handbag from Cambodia
| HTS: 4202.22.1500, 16%, "Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics." |
| Item: A wristlet-style handbag constructed of 100% cotton that is coated with plastic sheeting material. The outer surface constituent material is the plastic sheeting. The article is designed and sized to contain small personal effects that would normally be carried daily. It features a wrist strap and a zippered closure. |
| Reason: N/A |
| Ruling Date: April 27, 2023 |
N331988: The country of origin of Timolol Maleate Ophthalmic Solution USP
| Country of Origin: Germany |
| Item: Timolol Maleate Ophthalmic Solution, USP 0.25% and 0.5% (5 mL and 10 mL) is indicated in the treatment of elevated intraocular pressure in patients with ocular hypertension or open-angle glaucoma. |
| Reason: The mixing of the active ingredient Timolol Maleate with the inactive ingredients into the final dosage Timolol Maleate Ophthalmic Solution in India does not result in a substantial transformation |
| Ruling Date: April 27, 2023 |
N332033: The tariff classification of a girl’s upper body garment from China
| HTS: 6114.20.0010, 9903.88.15, 10.8% + 7.5%, "Other garments, knitted or crocheted: Of cotton: Tops: Women’s or Girl’s." |
| Item: A girl’s upper body garment constructed of 60% cotton and 40% acrylic knit fabric. The outer surface of the garment measures nine stitches or fewer per two centimeters in the direction the stitches were formed. The sleeveless garment features a rib-knit round neckline, oversized rib-knit arm holes and a rib-knit bottom that reaches to below the waist and extends around the back with two long ties that measure approximately 1 inch in width and 23 inches in length. |
| Reason: N/A |
| Ruling Date: April 27, 2023 |
N332062: The classification, country of origin, and marking of five artificial trees in planters
| HTS: (1) 6702.90.3500, 9%, “artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” |
| (2), (3), (4), (5): 6702.10.4000, 3.4%, “artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [o]ther, including parts.” |
| Country of Origin: China |
| Special subheading 9802.00.5060 eligibility: Ineligible |
| Items: Five artificial trees. (1) An olive tree, (2) a croton tree, (3) a palm tree, (4) a banana tree, and (5) a rubber tree. The trees are made wholly of plastic components to include the trunks, branches, and leaves, except for the olive tree. It has leaves made from polyester fabric and the olives are molded plastic. They will all be imported in ceramic pots and will have artificial dirt and moss around their bases to make them further resemble the natural products. |
| Reason: The artificial plants are exported in an incomplete state for their intended use and the operations performed in Mexico exceed an alteration. |
| Ruling Date: April 27, 2023 |
N332274: The tariff classification of rice hull (husk) ash from India
| HTS: 2621.90.0000, free, "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste: other." |
| Item: Rice hull ash. The product is obtained from the incineration of rice hulls or husks. It will be imported as a white, granular material that will be imported in bulk sacks. |
| Reason: N/A |
| Ruling Date: April 27, 2023 |
N331964: The tariff classification of a woman’s top from India
| HTS: 6211.42.1081, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Other." |
| Item: A woman’s top constructed from 55% cotton and 45% viscose woven fabric. The top extends from the shoulders to the waist area and features a V front neckline and adjustable shoulder straps measuring less than 2½ inches in width. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N331965: The tariff classification of a woman’s top from India
| HTS: 6211.43.1060, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206." |
| Item: A woman’s top constructed from 100% polyester woven fabric. The garment extends from the shoulders to the upper hip area and features short sleeves with elasticized ends and a hemmed bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N331989: The tariff classification of steel assembly hardware sets from Vietnam
| HTS: (1), (2) 7318.15.8045, 8.5%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: other screws and bolts, whether or not with their nuts or washers: other: having shanks or threads with a diameter of 6 mm or more: other: socket screws: other." |
| (3), (4), (5): 7318.16.0085, free, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other." |
| Items: (1) A set including four 5/16” x 3-1/2” bolts, two 5/16” x 2” bolts, four 5/16” nuts, 10 5/16” flat washers, 10 5/16” lock washers, one 4 mm allen wrench, and one 12 mm combination open-end and box wrench. The bolts have socket heads allowing them to be torqued by their head. This hardware set is used for assembling finished dining chairs. (2) A set including eight 1/4” x 1-3/8” bolts, six 1/4” x 2” bolts, 14 1/4” lock washers, 14 1/4” flat washers, and one 4 mm allen wrench. The bolts have socket heads allowing them to be torqued by their head. The hollow indentation in the head may be in the shape of a hex, square or other form.” Accordingly, the bolts in this item are classified as socket screws. The set is used for assembling a finished console table. (3) A set including eight 5/16” x 88 mm threaded rods with slotted heads, eight 5/16” curved slotted washers, and one 12 mm combination open-end and box wrench. Each has a freely rotating nut attached to a flat piece of metal angled at both ends which allows it to anchor in place. The set is used for assembling the side rails to the headboard and footboard of a sleigh bed. (4) A set including 12 5/16” flat washers, 12 5/16” lock washers, 12 5/16” x 38 mm bolts which have socket heads, one 4 mm allen wrench, four 5/16” x 88 mm threaded rods which have slotted heads, four 5/16” curved slotted washers, and one 12 mm combination open-end and box wrench. Each has a freely rotating nut attached to a flat piece of metal angled at both ends which allows it to anchor in place. The set is used for assembling finished trestle tables. (5) A set including eight 5/16” hex nuts, eight 5/16” lock washers, eight 5/16” flat washers, and one 12 mm combination open-end and box wrench. This hardware set is used for assembling a finished coffee table. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N331990: The tariff classification of a woman’s top from China
| HTS: 6114.30.1020, 9903.88.15, 28.2% + 7.5%, "Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." |
| Item: A woman’s corset-style top composed of 100% coated polyester knit fabric with an inner lining. The garment features a deep V-neckline, and four plastic stays, four sewn-in peplum wings at the midriff sides. The upper portion of the back extends straight across from side seam to side seam with ten adjustable hook and loop closures. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |
N332018: The tariff classification of a plumbing snake auger from China
| HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Item: A heavy-weight plumbing snake auger mounted on and directly connected to an electric motor that is contained in specially shaped housing. The item’s intended purpose is to clear clogs in drains, tubs, toilets, showers, or sinks. It can clear 1-1/4 inch to 3 inch drain lines and the electric motor is powered by a lithium-ion battery. |
| Reason: N/A |
| Ruling Date: April 26, 2023 |