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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N330302: The tariff classification of gloves from Pakistan

HTS: 6116.10.5520, 13.2%, "Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated, covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints."
Item: A string knit glove stated to be constructed of 24% aramid, 24% polyester, 23% tungsten, 19 % high performance polyethylene, 8% nylon, and 2% spandex. The glove features a plastic coating which covers the palm and a portion of the palm side cuff and overlaps a portion of the backside fingers and sides of the glove. Lab results indicate the glove is composed of three yarns. One is composed of three man-made fiber plies twisted around a monofilament metal fiber. The second is composed of a single ply of multifilament polyethylene fibers. The third is inserted throughout the cuff and is composed of an elastic core wrapped with polyester fibers. The composition by weight is 24.3% rubber/plastic material coating and 75.7% textile material.
Reason: The glove contains 50% or more by weight of textile fibers for tariff purposes.
Ruling Date: April 28, 2023

N331991: The country of origin of Tobramycin Inhalation Solution USP in dosage form

Country of Origin: Hungary
Item: Tobramycin Inhalation Solution USP, imported in 300 mg/5 mL (60 mg/mL), is an aminoglycoside antibiotic. It is indicated for the management of cystic fibrosis in adults and pediatric patients 6 years of age and older with Pseudomonas aeruginosa.
Reason: The mixing of the active ingredient Tobramycin with the inactive ingredients into the final dosage Tobramycin Inhalation Solution in India does not result in a substantial transformation.
Ruling Date: April 28, 2023

N332054: The tariff classification of Black CRSmax and NewV printing ink, and Color and White CRSmax and NewV printing ink from Germany and India

HTS: (1) 3215.11.9050, 1.8%, "Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Black: Other: Other: Offset lithograph."
(2) 3215.19.9050, 1.8%, "Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Other: Other: Other: Offset lithograph."
Items: (1) Black and (2) color offset lithographic printer ink. The sole purpose of the inks is for printing, specifically for various commercial packaging solutions including food packaging applications on paper and plastic. These products are all ready to use for printing in their imported condition.
Reason: N/A
Ruling Date: April 28, 2023

N332099: The tariff classification of Doped Chemical Compounds from Russia

HTS: 3818.00.0090, 9903.90.08, 25% + 35%, “Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics”.
Item: Antimony and bismuth ingots used in the creation of Thermoelectric cooling components. The ingots are solid bars/rods.
Reason: N/A
Ruling Date: April 28, 2023

N332229: The tariff classification of an all-in-one brake device

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: An electronically controlled all-in-one Integrated Dynamic Brake assembly for electric and fuel-cell vehicles. The IDB assembly is comprised of a valve block, mounting assembly, motor and ball screw, pump piston assembly, pump housing, solenoid valve, pressure sensor, brake fluid reservoir, and a fully integrated electronic control unit. The IDB assembly is installed in the dash panel inside the vehicle’s engine compartment.
Reason: N/A
Ruling Date: April 28, 2023

N332242: The tariff classification of a collapsible storage box set from China

HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.”
Item: A set of eight assorted collapsible storage boxes intended to store clothing and household items on a shelf. Each storage box is constructed of 100% polyester woven fabric coated with polyethylene on the interior surface. The rectangular-shaped box is held to shape by a collapsible stainless-steel frame with vertical supports that can be folded when not in use. The bottom of the box is comprised of a medium density fiberboard base covered with self-fabric. Each set includes: two small storage boxes, two medium, two large,and two compact boxes. The large, medium, and small storage boxes also feature a PEVA window panel on the left side. The set of storage boxes is available in a variety of colors and print designs.
Reason: The collapsible storage boxes are composite goods consisting of a made-up textile article, stainless-steel frame, and PEVA. The essential character of the collapsible storage boxes to be the made-up textile component.
Ruling Date: April 28, 2023

N332362: The tariff classification of APT Series Silver Spring Aluminum Folding Patio Ramps with nonslip Grit-Coat and Adjustable Legs made in China

HTS: 7616.99.5190, 9817.00.96, free, "Other articles of aluminum, other, other, other, other, other, other."
Item: Aluminum folding patio track ramps that feature a grit coat, adjustable legs, and have a 600 lb weight capacity. The ramps are available in two sizes. Both are manufactured from high-strength, lightweight aluminum and are used to facilitate the safe movement of walkers, wheelchairs, and scooters in and out of buildings, home and other living spaces.
Reason: The ramps under consideration are specifically designed for use by the handicapped for secondary classification purposes. In our view, the ramps satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a).
Ruling Date: April 28, 2023

N332383: The tariff classification of a Christmas decoration from China

HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.”
Item: A free-standing, illuminated decoration in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop in two variations. One features a star design within the framework of the ornament, and the other features a snowflake design inside. The article is made predominantly of a metal frame with mesh and glitter fabric. The decoration must be plugged into a power source in order for the bulbs inside to illuminate the decoration. The item will be marketed and sold exclusively as a decoration for Christmas.
Reason: N/A
Ruling Date: April 28, 2023

N332455: The tariff classification of a Digital Tuner and Metronome from China

HTS: 9031.80.8085, 9903.88.01, free + 25%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.”
Item: A digital clip-on 5-way tuner/metronome that contains a tuner, metronome, timer, countdown clock and flashlight. The item features a thin film transistor LCD screen, selectable CGBVU tuning modes for tuning other instruments. The timer and countdown timer allow for tracking the time of sessions. The flashlight is located on the back of the device and is utilized to illuminate sheet music in low light. The unit is rechargeable with a provided USB cable.
Reason: N/A
Ruling Date: April 28, 2023

N331864: The tariff classification of Oatmeal Cinnamon Cookie Mix from Canada

HTS: (if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19): 1901.20.6500, 10%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa, or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Mixes and doughs described in additional U.S. note 1 to chapter 19: Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions.”
(If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached): 1901.20.7000, 42.3¢/kg + 8.5%
Item: Gluten-free Oatmeal Cinnamon Cookie Mix. The stated ingredients are a gluten-free flour blend of chickpea flour, oat flour, potato starch, tapioca starch, and sorghum flour, sugar, gluten-free oats, ground flaxseeds, sea salt, baking soda, Ceylon cinnamon, nutmeg, and cloves. You state that the product contains 39.6% sugar. The cookie mix will be packed and shipped in a box containing six pouches with a total net weight of 1.66 kg.
Reason: N/A
Ruling Date: April 27, 2023