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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N336965: The tariff classification of a women’s knitted jacket from Vietnam
| HTS: 6102.30.2010, 28.2%, “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.” |
| Item: A women’s hip-length jacket constructed from a 100% polyester Sherpa knit fabric that is lined with 100% polyester woven fabric. The garment features a full front opening with a right-over-left, five-snap closure; a shawl-type collar; long sleeves with ribbed knit cuffs; pockets below the waist; and a ribbed knit bottom. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N336958: The tariff classification of new electric vehicles from South Korea
| HTS: 8703.80.0060, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons ... : Other vehicles, with only electric motors for propulsion: With an EPA-rated range exceeding 250 miles”. |
| Item: Two trim versions of the Kia Niro Electric Vehicle (EV). The Kia Niro EV is a 5-door crossover EV offered with a 64.8 kWh lithium-ion battery and 150 kW single motor, front wheel drive, and seating for up to five passengers. The interior volume of the passenger compartment is 99.7 cubic feet (2.8 m3). It has a cargo volume of 22.8 cubic feet (0.6 m3). The total combined interior volume is 122.5 cubic feet (3.5 m3). The first trim level, Niro EV Wind has an EPA rated range of 253-miles. The second trim level, Niro EV Wave also has an EPA rated range of 253-miles. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N336903: The tariff classification of a cell phone cover with a card case from Cambodia
| HTS: 4202.32.9300, 17.6%, "articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers." |
| Item: A cell phone cover with a card case. The phone component is constructed of plastic and the card case is constructed of man-made textile. The card case and phone cover are permanently affixed to one another. The card case features three slots. It provides organization, portability, storage, and protection to a cell phone, credit cards, identification, and similar articles and has a neck strap. |
| Reason: The item is considered composite good. The essential character is imparted by the textile card case and it will be classified accordingly. |
| Ruling Date: Dec.15, 2023 |
N336754: The tariff classification of Clonidine Hydrochloride Extended-Release Tablets in dosage form, from India
| HTS: 3004.90.9220, 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: Cardiovascular medicaments.” |
| Item: Clonidine Hydrochloride, imported in 0.1 mg extended-release tablets. It is in a class of medications called centrally acting alpha-agonist hypotensive agents. It is used to treat high blood pressure by decreasing the heart rate and relaxing the blood vessels so that blood can flow more easily through the body. Clonidine Hydrochloride Extended-Release Tablets may also be used in the treatment of attention deficit hyperactivity disorder (ADHD). |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N336736: The tariff classification of a women’s crop top and blouses 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 57% cotton, 38% polyester and 5 percent spandex jersey knit fabric. The sleeveless tank style garment features a boat neckline and a V-shaped front hemmed bottom. The top extends from the shoulders to above the waist on both sides and the back; the front reaches slightly below the waist. The garment provides sufficient bust coverage. (2) A women’s blouse constructed from 57% cotton, 38% polyester and 5% spandex rib 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 deep round neckline, a partial opening with a three-snap closure, short, hemmed sleeves, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N336731: The country of origin of Acyclovir Ointment 5%
| Country of Origin: China |
| Items: Acyclovir Ointment 5% is a medicinal preparation containing Acyclovir, an antiviral, as the active ingredient. It is used in the management of initial genital herpes and in limited non-life-threatening mucocutaneous Herpes simplex virus infections in immunocompromised patients. The active pharmaceutical ingredient (API), Acyclovir, is manufactured in China and the finished Acyclovir Ointment in dosage form is made in India. In India, Acyclovir will be mixed with inactive ingredients to produce the final Acyclovir Ointment in dosage form. |
| Reason: The mixing of the active ingredient Acyclovir (made in China) with the inactive ingredients into the final Acyclovir Ointment in dosage form does not result in a substantial transformation and the country of origin will be China. |
| Ruling Date: Dec. 15, 2023 |
N336689: The tariff classification of Frozen Crabs from Malaysia
| HTS: 0306.14.4090, free, “Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine: Frozen: Other: Other.” |
| Item: Crabs (Scylla Serrata). The crabs will be frozen, wrapped individually, and then packed in plastic bags and enclosed in a Styrofoam outer container for shipment to the United States. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N336683: The tariff classification of Acepromazine Maleate Tablets from Ireland and Selamectin Topical Solution from China
| HTS: (1) 3004.90.9203, 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: For veterinary use.” (2) 3808.99.9501, 9903.88.03, 5% + 25%, “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Other: Other: Other.” |
| Item: (1) Acepromazine Maleate, imported in dosages of 10 mg and 25 mg tablets, is a potent neuroleptic agent. It is used as an aid in tranquilization and as a preanesthetic agent in dogs. Acepromazine Tablets can be used as an aid in controlling intractable animals during examination, treatment, grooming, x-ray and minor surgical procedures. The active ingredient of Acepromazine Maleate is from Ireland and imported from India. (2) Selamectin, imported as a topical solution in dosages of 0.25 mL (15 mg), 0.75 mL (45 mg), 1 mL (60 mg), 0.25 mL (30 mg), 0.50 mL (60 mg), 1.0 mL (120 mg), 2.0 mL (240 mg) and 3.0 mL (360 mg), is a topical parasiticide. Selamectin is recommended for use in dogs six weeks of age or older and cats eight weeks of age and older. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N332645: The tariff classification of a woven cut warp pile upholstery fabric from Indonesia
| HTS: 5801.37.5010, 17.2%, "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Over 271 grams per square meter." |
| Item: Flexsteel Pattern 383 (Ocelot) is a woven jacquard fabric of warp pile construction. The fabric is composed wholly of man-made fibers, of which 56.5 percent is rayon (pile) and 43.5 is polyester (ground). The rayon (pile) portion of the fabric is made of both cut and uncut pile, of which 31 percent is cut and 25.5 percent is uncut. You indicate the fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Dec. 15, 2023 |
N337020: The tariff classification of Subwoofer Speaker Assembly from Japan
| HTS: 8518.22.0000, free, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” |
| Item: A subwoofer speaker assembly, Part# 281706SF2A. It is comprised of two speakers mounted within a plastic enclosure designed to fit inside motor vehicles. Specifically, the subwoofer is designed to fit inside a motor vehicle’s luggage compartment and is used for boosting the low frequency audio signals or bass tones. |
| Reason: N/A |
| Ruling Date: Dec. 18, 2023 |