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.
N336641: The tariff classification of a women’s crop top and blouse from Vietnam
| HTS: (1) 6114.20.0010, 10.8%, "Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls’." (2) 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted, or crocheted: Of cotton, Women’s." |
| Item: (1) A women’s crop top constructed from 100% cotton knit fabric. The loose-fitting garment reaches from the shoulder to above the waist, and features a self-fabric crew neckline, short, hemmed sleeves, and an unfinished bottom. The garment provides sufficient bust coverage. (2) A women’s blouse constructed from 95% cotton, and 5% spandex knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a self-fabric crew neckline, short, hemmed sleeves, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Dec. 8, 2023 |
N336688: The classification & country of origin of chemical control pellets
| HTS: 3824.99.3900, free, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other.” |
| Country of Origin: South Africa |
| Item: Five different types of pellets used as the filtration media in their propriety industrial filtration systems. The raw materials used in the production of the pellets will be activated alumina (aluminum oxide) along with several different inorganic compounds, and with an elemental material. The activated alumina has a country of origin of China, while the other raw materials come from China, India, Turkey, Belgium, and South Africa. The activated alumina and other substances would be combined together in South Africa. The activated alumina along with some of the other substances in a dry powdered form are fed into a pan at the same time as a liquid form of other combined substances (called a wet mix) are sprayed into the pan. As the dry and wet mixes combine together in the pan, they take the form of spherical balls, which once they reach a predetermined diameter are then taken out of the pan. The pellets must be produced to exact physical properties including uniform spherical size, and specific strength to enable them to be functional in your client’s industrial filtration systems. |
| Reason: The activated alumina is combined with specified substances in certain combinations in order to create a finished product that is designed to trap and sequester certain specified targeted gases in an airflow, which is more than the activated alumina could do on its own. The chemisorbing properties of the other specified substances are further enhanced when joined to the activated alumina, which serves as a supporting structure. Furthermore, the completed pellets appear to be designed for intended use in your client’s industrial filtration system machinery. As there appears to be a change in character and use of the completed product, there is a substantial transformation of the starting materials. |
| Ruling Date: Dec. 8, 2023 |
N336953: The tariff classification of a plastic bank from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: The My Hero Academia Bakugo PVC Bank. The item comprises 95% polyvinyl chloride (PVC) and 5% acrylonitrile butadiene styrene (ABS) plastic material. It measures approximately 5.5 inches wide by 5 inches deep by 8.5 inches high. There is a slotted aperture on the back of the item that measures approximately 0.25 inches high by 1.375 inches wide. The inside coin reservoir is approximately 7.5 inches deep. |
| Reason: N/A |
| Ruling Date: Dec. 8, 2023 |
N333193: The tariff classification of Milk Protein Concentrates from Ireland
| HTS: 0404.90.1000, 0.37¢/kg, “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Other: Milk Protein Concentrates.” |
| Item: Milk protein concentrate products of 81.1% or more milk protein. Each product is produced from one common ingredient which is 100% skimmed cow’s milk that has undergone ultra-filtration, concentration and is subsequently spray dried into a powder. The products will be used to manufacture adult nutrition products. Additionally, the food applications for these products will include the manufacture of ready-to-mix beverages, sports nutrition bars, and ready-to-drink products. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2023 |
N336500: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a men’s dress shirt from Guatemala
| HTS: 6205.20.2016, 19.7%, "Men’s or boys’ shirts: Of cotton: Other: Dress shirts: With two or more colors in the warp and/or the filling: Men’s." |
| DR-CAFTA: Not eligible. |
| Items: A men’s shirt constructed from 100% cotton woven fabric, featuring a self-fabric button-down collar; a left-over-right, full front opening with seven button closures; long, vented sleeves with two adjustable button closures on each cuff and one button closure on each vent; an embroidered logo on the left chest; a small label with a logo design sewn into the lower left side seam; a back yoke; and a curved, hemmed bottom. Cotton fabric is woven outside the DR-CAFTA territory (primarily China and Colombia) and exported to Guatemala. The thread used to sew the garment is either produced in Guatemala, or produced in El Salvador or Honduras and exported to Guatemala. In Guatemala, the fabric is cut, sewn, and assembled into the finished garment. The completed garment is then packaged for retail sale in an individual polybag. The packaging also includes a chipboard, a cardboard strip inserted beneath and around the outer collar, a plastic collar form encircling the inner collar; a piece of plastic sheeting attached to the top button and inserted beneath the front collar; two jet clips, one metal shirt clip, tissue paper, and a hang tag that identifies the brand. |
| Reason: Because the good does not include pins as part of its retail packaging, it does not fit the description of garments in GN 29(n)/62.30A. Since 5208 is an excluded heading within the range of 5204 through 5212 listed in GN 29(n)/62.30B, the fabric fails to satisfy the required tariff shift to 6205.20. |
| Ruling Date: Dec. 7, 2023 |
N336548: The tariff classification of a toiletry bag from China
| HTS: 4202.92.3131, 9903.88.03, 17.6 + 25%, "travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers." |
| Item: A “hanging shower organizer,” is a bi-fold toiletry bag. It is constructed with an outer surface of man-made textile materials. The bag is designed and sized to provide storage, protection, portability, and organization to cosmetics and toiletries during travel. It has one top handle. The interior features a main mesh compartment and two zippered wall pockets. The exterior features one zippered pocket. At the top of the bag, there is a metal hook for hanging when fully opened. |
| Reason: For an article to be considered a made-up article of textile under subheading 6307.90.9891, there cannot be a more specific heading that also provides for the classification of the article. As the bag is more specifically provided for in Heading 4202, the organizer will be classified therein. |
| Ruling Date: Dec. 7, 2023 |
N336714: The tariff classification of Cisplatin Injection in dosage form, from India
| HTS: 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments.” |
| Item: Cisplatin Injection, imported in 1 mg/mL vials, is a sterile aqueous solution containing a mixture of 1 mg of Cisplatin, sodium chloride in water for injection, sodium hydroxide and hydrochloric acid as pH adjusting agents. Cisplatin Injection is indicated for the treatment of metastatic testicular tumors, metastatic ovarian tumors and advanced bladder cancer. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2023 |
N336768: The tariff classification of MDF panels and metal hardware from China
| HTS: (1) 9403.91.0080, 9903.88.03, free + 25% “Other furniture and parts thereof: Parts: Of wood: Other.” (2) 7318.15.8085, 9903.88.03, 8.5% + 25%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of 6 mm or more… Other: Other: Other: Other.” 9 (3) 7318.15.8045, 9903.88.03 8.5% + 25%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of 6 mm or more… Other: Socket screws: Other.” (4) 7318.16.0085, 9903.88.15, free + 7.5%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other.” |
| Item: (1) Seven MDF panels that are rectangular, have at least one laminated surface, one laminated edge, measure between approximately 28" x 2" x 0.5" and 28" x 18.5" x 0.5" and are dedicated for use in the construction of the Harmony Toy Storage Box. (2) A steel pan head screw that measures 4 mm in diameter and 45 mm in length. It has a Phillips head drive and is fully threaded. (3) A steel hex socket drive screw. It is threaded almost to the head, measures 6 mm in diameter x 60 mm in length and is turned with an Allen key. (4) A steel barrel nut with a flat drive head. The nut measures 6 mm x 10 mm x 11 mm. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2023 |
N336852: The tariff classification of a microwave breakfast set from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: A microwave breakfast set consisting of a microwave egg cooker, a microwave bacon cooker, and tongs. The items will be imported together and packaged together for retail sale. |
| Reason: The plastic microwave bacon cooker accounts for the bulk of the set’s value and imparts the essential character within the meaning of GRI 3(b). |
| Ruling Date: Dec. 7, 2023 |