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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N332347: The tariff classification of plastic cover from Japan

HTS: 3925.90.0000, 5.3%, "Builders’ ware of plastics, not elsewhere specified or included: other."
Item: The product is described as a decorative wall cap. It is a plain white plastic ring cover composed of weather resistant acrylonitrile butadiene styrene. The ring cover clicks in place over the hole left in the wall during the installation of a mini split air conditioning system. Evaporator coils and communication wires will be fed through the hole to allow connection between the outside and inside unit.
Reason: The product is not a cap and is not considered decorative
Ruling Date: May 3, 2023

N332618: The tariff classification of the Christmas Plush Ornament-6PK 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.”
Items: An assortment of two different collections of plush textile Christmas tree ornaments. One collection consists of a variety of five animals plus Santa Claus and the other consists of a variety of six teddy bears. Each ornament is predominantly made of man-made textile. Each ornament features a textile hanging loop permanently attached to the center of the head of each ornament so it will hang properly when hung on a Christmas tree. Each collection of six ornaments is packed in a six-window cardboard box with a clear plastic front, the box is clearly marked “Christmas Ornaments.” The plush ornaments are marketed and sold exclusively as Christmas tree ornaments and will be removed from the selling floor immediately after Christmas.
Reason: N/A
Ruling Date: May 3, 2023

N332651: The tariff classification of a costume from China and Vietnam.

HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.”
Item: The child-size Chaos Clown costume consisting of a top, pants and separate collar. The flimsy top imparts the essential character, and has visible, loose overlock stitching at the neck, raw jagged edges at the arms and hem, thin elastics at the wrists and loose, single straight stitched seams. The top also has a hook and loop tab closure and raw edges at the closure.
Reason: N/A
Ruling Date: May 3, 2023

N331994: The country of origin of Cyanocobalamin Injection in dosage form

Country of Origin: France
Item: Cyanocobalamin Injection, imported in 1,000 mcg/mL and 10,000 mcg/10 mL multiple-dose vials is a synthetic form of Vitamin B12. It is indicated for the treatment of Vitamin B12 deficiencies due to malabsorption which may be associated with the following conditions: Addisonian anemia, gastrointestinal pathology, dysfunction, or surgery, including gluten sprue-like enteropathy, small bowel bacterial overgrowth, total or partial gastrectomy, fish tapeworm infestation, malignancy of the pancreas or bowel and folic acid deficiency.
Reason: The mixing of the active ingredient Cyanocobalamin with the inactive ingredients into the final Cyanocobalamin Injection in dosage form does not result in a substantial transformation
Ruling Date: May 2, 2023

N331998: The tariff classification of a cup and a cone assembly from China

HTS: (1) 8482.99.1550, 9903.88.01, 5.8% + 25%, "Ball or roller bearings, and parts thereof: Parts: Other: Inner or outer rings or races: For tapered roller bearings: Cups: Having an outside diameter not exceeding 203 mm."
(2) 8482.20.0070, 9903.88.01, 5.8% + 25%, "Ball or roller bearings, and parts thereof: Tapered roller bearings, including cone and tapered roller assemblies: Cone assemblies entered separately: For cups having an outside diameter not exceeding 102 mm."
(if entered together) 9903.88.01, 5.8% + 25%, "Ball or roller bearings, and parts thereof: Tapered roller bearings, including cone and tapered roller assemblies: Cup and cone assemblies entered as a set: Other: With cups having an outside diameter not exceeding 102 mm."
Items: (1) A Bearing cup and (2) a Bearing cone assembly. The cup and cone assembly complete a tapered roller bearing. The Bearing cup functions as the outer race of the bearing. The bore of the cup measures 1.43 inches and the outside diameter measures 3 inches. The Bearing cone assembly functions as the inner race. The cone assembly consists of a cone with tapered rollers retained in a cage. The bore of the cone assembly measures 0.75 inches and the outside diameter measures 2.125 inches. The metal cup and cone assembly, which are imported separately, are mounted in opposing pairs on PTO shafts.
Reason: N/A
Ruling Date: May 2, 2023

N332004: The tariff classification of a motorcycle brake line hose from Thailand

HTS: 8714.10.0050, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles (including mopeds): Other.”
Item: A motorcycle front brake hose comprised of 4 subassemblies comprised of SUS hoses and multiple fittings. For clarity, SUS hoses are made of tubing of fluorine resin and thermoplastic urethane with SUS wire braiding. The various fittings are made of steel, copper, or rubber. These brake hose assemblies are used to deliver braking force to the brake pads via hydraulic pressure and brake fluid.
Reason: N/A
Ruling Date: May 2, 2023

N332038: The tariff classification of polyester staple woven upholstery fabric from China

HTS: 5512.19.0090, 9903.88.03, 13.6% + 25%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Other."
Item: A woven fabric with a delicate “pussy willow” design. The printed fabric is of dobby weave construction, weighs 329 g/m2 and is composed wholly of staple fibers, of which 98.5% is polyester and 1.5% is linen/flax. A synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. The fabric will be imported in 54-inch widths and will be used for upholstery.
Reason: N/A
Ruling Date: May 2, 2023

N332050: The tariff classification of Aloe Vera Concentrate and Aloe Vera Inner Leaf Decolorized from Mexico

HTS: 1302.19.4140, 1%, “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other.”
Items: (1) Powdered product composed of 100% aloe vera inner leaf. The product, which will be imported for use as an ingredient in the manufacture of personal care products, will be packed and shipped in a 1-kilogram polyethylene bag. (2) A liquid product composed of aloe vera, citric acid, sodium benzoate, and potassium sorbate. The product, which will be imported for use as an ingredient in the manufacture of personal care products, will be packed and shipped in 210-kilogram, 1000-kilogram, or 20-kilogram size high-density polyethylene (HDPE) containers.
Reason: N/A
Ruling Date: May 2, 2023

N332067: The country of origin of Methylene Blue Injection USP, 50 mg/10 mL

Country of Origin: Italy
Item: Methylene blue injections indicated for the treatment of pediatric and adult patients with acquired methemoglobinemia.
Reason: The mixing of the active ingredient Methylene Blue (made in Italy) with the inactive ingredients into the final Methylene Blue Injection in dosage form in India does not result in a substantial transformation.
Ruling Date: May 2, 2023

N332254: The tariff classification of a whisk from China

HTS: 8205.51.3030, 9903.88.03, 3.7% + 25%, "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 handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements."
Item: A stainless-steel whisk consisting of an elongated round handle attached to fine wires that are wider and rounder at the bottom. The whisk is intended to be used for mixing food with liquid or semi-solid consistency.
Reason: N/A
Ruling Date: May 2, 2023