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.
N333995: The tariff classification of Acai Sorbet from Brazil
| HTS: 2105.00.5000, 17%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Other.” |
| Items: Three flavors of Açaí Sorbet. All three are composed of açaí pulp, water, sugar, maltodextrin, whole milk powder, hazelnut cream, chocolate-hazelnut cream, maltodextrin, guar gum, carboxymethyl cellulose, xanthan gum, natural guarana extract, acidulant citric, and black carrot extract acid. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2023 |
N333997: The tariff classification of Acai Sorbet and Cupuaçu Cream from Brazil
| HTS: 2105.00.5000, 17%, “Ice cream and other edible ice, whether or not containing cocoa: Other: Other.” |
| Items: Two flavors of açaí sorbet with composed of açaí pulp, water, sugar, whole milk powder, yogurt flavoring, trisodium citrate, acidulant citric acid, maltodextrin, guar gum, carboxymethyl cellulose, xanthan gum, natural guarana extract, and black carrot extract acid. Cupuaçu Cream composed of cupuaçu pulp, water, sugar, whole milk powder, distilled fatty acids monoglyceride, propylene glycol esters of fatty acids, fatty acid salt, polysorbate 80, maltodextrin, guar gum, and carboxymethyl cellulose. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2023 |
N334028: The tariff classification of the Etonogestrel/Ethinyl Estradiol Vaginal Ring from Spain
| HTS: 3006.60.0000, free, “Pharmaceutical goods specified in note 4 to this chapter: Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides.” |
| Item: Etonogestrel/Ethinyl Estradiol Vaginal Ring is a combination contraceptive vaginal ring containing two active ingredients, etonogestrel and ethinyl estradio. Each ring releases on average 0.120 mg/day of etonogestrel and 0.015 mg/day of ethinyl estradiol over a three-week period of use. It is indicated for use by females of reproductive age to prevent pregnancy. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2023 |
N334056: The tariff classification of bonded fabric consisting of a warp knit cut pile face fabric bonded to a fleece backing fabric from China
| HTS: 6001.92.0010, 9903.88.03, 17.2% + 25%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour." |
| Item: A knit face fabric bonded to a fleece backing fabric and is composed wholly of polyester. The dyed face fabric is of warp knit cut pile construction. The face fabric weighs 419 g/m2. Additionally, the fabric contains, approximately, 15 stitches per centimeter in the vertical direction. The spunbonded fleece backing fabric is unbleached and weighs 11 g/m2. The total weight of the bonded fabric is 430 g/ m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported in 56-inch widths and will be used for upholstery |
| Reason: For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stitches per centimeter in the vertical direction. |
| Ruling Date: Aug. 10, 2023 |
N334084: The tariff classification of footwear from China
| HTS: 6402.99.2730, 9903.88.15, 3% + 7.5%, "Footwear with outer soles and uppers of rubber/plastics: other: sandals and similar footwear of plastics, produced in one piece by molding." |
| Item: An open-toe/open-heel, below-the-ankle, man’s sandal. This one-piece molded rubber/plastics sandal is composed of 100% ethyl vinyl acetate. The outer sole is designed with traction ridges. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2023 |
N334174: The tariff classification of the “TrapMaster” clay thrower and clay magazine from China; and clay pigeon targets from Denmark
| HTS: (1) 9506.99.6080, 9903.88.15, 4% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| (2) 9506.99.3500, free, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games…Other: Skeet targets." |
| Items: (1) A handheld, battery-powered, clay pigeon thrower, that is used to practice one’s clay shooting skills. The product features 9 firing speed options, making the product suitable for use by a novice shooter as well as an experienced one. (2) A cylindrical canister, referred to as a clay pigeon target magazine. It is composed of steel and can hold 50 clay pigeons. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2023 |
N334463: The tariff classification of a television console from China
| HTS: 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: A media console intended for use in a family room or living room as a TV or record player stand. It is divided in half, with three vertically stacked drawers of equal heights on the left and one swing-out cabinet door on the right. Opening the cabinet door reveals one horizontal shelf that bisects the interior. The console box and door will be made of MDF with an ash veneer. The drawers will be made of solid ash. |
| Reason: N/A |
| Ruling Date: Aug. 10, 2023 |
N333978: The tariff classification of a women’s upper body garment from Vietnam
| HTS: 6110.20.2079, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of cotton: Other: Other: Other: women’s or girls’: Other." |
| Item: A women’s cardigan constructed from 60% cotton and 40% polyester knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters measured in the direction the stitches were formed. The cardigan features a round rib knit surplice collar, a full front opening with 7 snap closures, 2 slant pockets, long sleeves with rib knit cuffs, and a rib knit bottom that reaches to below the waist. |
| Reason: The styling, cut and features do not support a finding that the garment is an outer wear jacket designed for wear over all other clothing for protection against the weather. |
| Ruling Date: Aug. 9, 2023 |
N334027: The country of origin of Balsalazide Disodium Capsules USP in dosage form
| Country of Origin: Taiwan |
| Item: Balsalazide Disodium, imported in 750 mg capsules, is an anti-inflammatory drug. It is indicated for the treatment of mildly to moderately active ulcerative colitis in patients 5 years of age and older. The active pharmaceutical ingredient, Balsalazide Disodium, is manufactured in Taiwan and that the finished Balsalazide Disodium Capsules in dosage form are made in India. In India, the Balsalazide Disodium will be mixed with various inactive ingredients to produce the final Balsalazide Disodium Capsules in dosage form. |
| Reason: The mixing of the active ingredient, Balsalazide Disodium with the inactive ingredients into the final dosage capsules in India does not result in a substantial transformation. |
| Ruling Date: Aug. 9, 2023 |
N334032: Country of origin of a rigid paperboard gift box
| Country of Origin: Vietnam |
| Item: A rigid, two-piece, decorated gift box, which you referred to as “wine holo box.” The box is constructed of rigid greyboard (paperboard) overlaid with decorative paper that has been laminated to the outer surfaces. The term “box” used herein references both the body and lid components. |
| Reason: The cutting of material to shape constitutes a substantial transformation. |
| Ruling Date: Aug. 9, 2023 |