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:
N335782: The tariff classification of a costume from Vietnam and China
| 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: A child-sized Christmas Cutie costume, which consists of a short-sleeved pullover upper body garment, long-sleeved pullover dress, headpiece, sash, and top boot-cuffs. The flimsy man-made knit pullover short-sleeved upper body garment features raw, unfinished edges on the jagged cut single-ply collar and short sleeves. The deep back opening is raw and unfinished and closed by a single, hook and loop tab. The flimsy garment has no waist or shaping. The hem bottom is cut into eight points with raw edges and has a small pom-pom tacked at each point. The garment is constructed with long, loose straight stitching. |
| Reason: The flimsy, man-made knit pullover short-sleeved upper body garment imparts the essential character. |
| Ruling Date: Oct. 13, 2023 |
N335818: The tariff classification of a Himalayan salt cooking plate and Himalayan salt shot glasses from Pakistan
| HTS: 6815.99.4170, free, "Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat) not elsewhere specified or included, other articles, other, other, other." |
| Item: (1) A Himalayan salt cooking plate, which is cut to size and shape from a larger block of natural Himalayan salt, and the edges are beveled. It is designed to be used as a cooking surface. The salt cooking plate and salt shot glasses can be wiped clean and reused. (2) Himalyan salt shot glasses, which are sold together in a package of 6, are cut to size from a larger block of natural Himalayan salt, and then shaped and beveled using a lathe. They are used to serve beverages. |
| Reason: While the salt cooking plate and salt glasses are made of salt, subheading 2501.00.0000 only covers "products which are in the crude state or which have been washed … crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes." The cooking plate and shot glasses are made of natural salt "which has been processed into articles by shaping." |
| Ruling Date: Oct. 13, 2023 |
N335407: The tariff classification of Escitalopram Oxalate Tablets in dosage form, from India
| HTS: 3004.90.9235, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Item: Escitalopram Oxalate, imported in 5 mg, 10 mg and 20 mg tablets, is a selective serotonin reuptake inhibitor (SSRI). It is indicated for the treatment of major depressive disorder (MDD), generalized anxiety disorder (GAD), and other select psychiatric disorders such as obsessive-compulsive disorder (OCD). |
| Reason: N/A |
| Ruling Date: Oct. 12, 2023 |
N335474: The tariff classification of a jewelry set from China
| HTS: 7117.19.9000, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
| Item: A jewelry set which includes: a flower choker, two faux leather chokers, and a set of base metal and enamel earrings. One of the two chokers includes a base metal peace sign charm. All the chokers feature a lobster claw clasp made of base metal. The flower earrings feature a peace sign with small flowers made of base metal covered with enamel. The set will be sold together in a single retail package in the party goods section of retail stores. |
| Reason: Upon examination of the set, it is the opinion of this office that none of the items impart an essential character. They all equally contribute to the nature and character of the set. In accordance with GRI 3(c), the entire set will be classified based on the classification of the base metal earrings in heading 7117, as it is last in numerical order in the tariff. |
| Ruling Date: Oct. 12, 2023 |
N335508: The country of origin of an electric cooking range from Thailand
| Country of Origin: Thailand |
| Item: A cooking range that has a 6.3 cubic foot capacity oven with a 3,900-watt bake element, a 4,300-watt broil element, and five cooktop burners with 7,700-watt electric power. The range is controlled by four cooktop control knobs and an oven control panel, which are both located on the front of the appliance. |
| Reason: Based on assembly process flow charts for the range, the parts sourced outside of Thailand underwent enough of a change to afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. In addition, essential components of this range are manufactured in Thailand. |
| Ruling Date: Oct. 12, 2023 |
N335537: The country of origin of battery chargers
| Country of Origin: Vietnam |
| Items: (1) A smart battery charger consisting of a plastic enclosure having a main printed circuit board assembly (PCBA), a fan, LED indicators, a display and control PCBA, electrical cable/clamps, and electrical components. (2) A smart battery charger consisting of a plastic enclosure having a main PCBA, an LED charge indicator display, electrical cable/clamps, and electrical components. (3) A smart battery charger consisting of a plastic enclosure having a main PCBA, an LCD indicator display, a display and control PCBA, electrical cables/clamps, and electric components. |
| Reason: The main PCBAs, which function to convert the input voltage and charge the attached batteries, provide the essence of the electrical charging function. The Vietnamese-origin main PCBAs are not substantially transformed in China into different articles of commerce with new names, characters, and uses. |
| Ruling Date: Oct. 12, 2023 |
N335542: The tariff classification of a plastic traffic cone from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other." |
| Items: A polyvinyl chloride (PVC) traffic cone mounted onto a black rubber base. |
| Reason: The plastic cone imparts the essential character of this article. |
| Ruling Date: Oct. 12, 2023 |
N335569: The tariff classification of a rechargeable lithium-ion secondary battery from South Korea
| HTS: 8507.90.8000, 3.4%, "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Parts: Other." |
| Item: A rechargeable lithium nickel-cobalt-manganese battery which is described as a pouch-type cell with opposing positive and negative tabs. |
| Reason: The cells need to be combined with additional cells to fulfill their intended function. The physical characteristics of the subject cells indicate they are designed to be incorporated into an Energy Storage Station, and they must be connected to other cells to form a battery module or pack of a greater electric capacity. |
| Ruling Date: Oct. 12, 2023 |
N335629: The tariff classification of a carry case from China
| HTS: 4202.19.0000, 9903.88.03, 20% + 25%, "Trunks, suitcases, vanity cases, and similar containers, other" |
| Items: A carry case constructed of tinplate steel. It is akin to a small trunk and features a plastic top handle, a hinged lid, and a metal latch closure. |
| Reason: N/A |
| Ruling Date: Oct. 12, 2023 |
N335653: The tariff classification of figurines 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: Three styles of polyresin figurines identified as Old-World European Santas made to look as if carved from wood (1) A Santa wearing a full-length hooded robe in red holding a small pine tree. (2) Santa wearing a full-length hooded robe in green holding a small pine tree. (3) Santa wearing a full-length hooded robe in red standing with a reindeer. All three figurines are sold exclusively as decorations for Christmas, featured in your Christmas catalog. |
| Reason: N/A |
| Ruling Date: Oct. 12, 2023 |