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.
N334697: The tariff classification of two adhesives from Germany
| HTS: 3505.20.0000, 2.1¢/kg + 2.9%, "Glues based on starches, or on dextrins or other modified starches: [g]lues." |
| Items: Adhesives based on a combination of native and modified wheat starches used for corrugated cardboard production. Both are fine white to beige powders, imported in bulk in 55 lbs. per paper bag or 1,940 lbs. per big bag. DEFINOL FK 294 is a mixture of wheat starch, sodium carbonate, calcium dihydroxide, disodium tetraborate decahydrate, resin, and oil. DEFINOL V 426 is a mixture of wheat starch, disodium tetraborate decahydrate, resin, and oil. Both are dispersed in water to prepare a glue. DEFINOL V 426 needs an addition of sodium hydroxide. |
| Reason: N/A |
| Ruling Date: Sept. 1, 2023 |
N334470: The country of origin of VTAMA (Tapinarof) cream
| Country of Origin: Ireland |
| Item: A medicinal preparation containing Tapinarof, an aryl hydrocarbon receptor agonist, as the active ingredient. It is indicated for use as a once-daily, steroid-free topical cream for the treatment of plaque psoriasis and atopic dermatitis. |
| Reason: The mixing and processing of the active pharmaceutical ingredient Tapinarof (made in Ireland) with the inactive ingredients into the final dosage cream in the United Kingdom doesn't result in a substantial transformation. |
| Ruling Date: Aug. 31, 2023 |
N334569: The tariff classification of a catamaran from China
| HTS: 8903.32.0015; 9903.88.03, 1.5% + 25%, “Yachts and other vessels for pleasure or sports; row boats and canoes: Motorboats, other than inflatable, not including outboard motorboats: Inboard/outdrive: Cabin cruisers.” |
| Item: A 60-Foot Power Catamaran (Item Number TXZ60Ft Cat), which is made of Fiber Reinforced Plastic (FRP). Each hull of the catamaran is 18.26 meters long, which is approximately 60 feet. The catamaran does not contain an outboard motor. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334598: The tariff classification of the Constant Spring Assembly from Taiwan
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other … other." |
| Item: The Glide-Safe Constant Spring Assembly. It consists of a plastic base plate, plastic spring housing, two plastic spools, a stainless steel constant torque spring, ultra-high molecular weight polyethylene rope, steel rivet eyelets, a plastic rope end stop, two steel thread forming screws, four steel washers, and a polypropylene film advertising/manufacturing label. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334665: The tariff classification of footwear from China
| HTS: 6402.99.3145, 6%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other." |
| Item: An open toe/open heel, man’s, slip-on footwear. This webbed thong sandal does not cover the ankle. The external surface area of the upper is made of sewn together rubber or plastics (polyurethane) strips. The upper is padded and lined with polyester textile material. The Ethylene-vinyl acetate midsole/footbed is cushioned with Thermoplastic polyurethane and Polyurethane. The outer sole consists of rubber or plastics. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334695: The tariff classification of an Active Grille Shutter from China
| HTS: 8481.80.9025, 9903.88.03, 2% + 25%, "Taps, cocks, valves and similar appliances…parts thereof: Other appliances: Other: Other: With electrical or electro-hydraulic actuators: Other." |
| Item: A tiered article that consists of an air vent, also referred to as an air duct, and a series of panels that are powered by an electric motor. The air vent, which is located on the upper section of the assembly, has no mechanical features and allows air to continuously enter the front area of a motor vehicle. The panels located in the bottom section of the shutter open and close, controlling the flow of air into the vehicle. The Active Grille Shutter is constructed of plastic material. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334842: The tariff classification of the “2024-2025 Kids Workshop Monthly Kits” from China and Thailand
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Items: A series of 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, and a completion certificate to promote a sense of accomplishment for the child completing the project. The five kits under consideration for this ruling refer to the crafts to be provided in the months of February through June 2024. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334844: The tariff classification of “2024-2025 Kids Workshop Monthly Kits” from China and Thailand
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Items: A series of 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, and a completion certificate to promote a sense of accomplishment for the child completing the project. The five kits under consideration for this ruling refer to the crafts to be provided in the months of July through November 2024. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334845: The tariff classification of “2024-2025 Kids Workshop Monthly Kits” from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A series of 13 different children’s educational activity kits which are introduced at the beginning of every month. The products are intended to be purchased and built in a retail store setting to promote an enjoyable and educational activity for young children with adult supervision. Each craft kit includes an instruction sheet, a paper insert labeled “Workshop Extension Activity” suggesting additional ways to utilize the completed craft kit, and a completion certificate to promote a sense of accomplishment for the child completing the project. The three kits under consideration for this ruling refer to the crafts to be provided in the months of November 2024, December 2024 and January 2025. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |
N334851: 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: An adult-sized costume identified as the Mardi Gras Parade Jester, which consists of a short-sleeved pullover dress, a tank-style under dress, sash, cuffs, fingerless gloves you refer to as gloveletts and a headpiece. The flimsy man-made knit pullover short-sleeved dress imparts the essential character and features raw, unfinished edges cut into jagged points on the short sleeves. The raw unfinished hem bottom is cut into four points with a small pom-pom tacked on each point. The flimsy dress has no waist or shaping. There is no closure at the neck. The garment is constructed with long loose straight stitching. |
| Reason: N/A |
| Ruling Date: Aug. 31, 2023 |