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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N337199: The tariff classification of 8.4% Sodium Bicarbonate Injection USP in dosage form, from India
| HTS: 3004.90.9270, 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: Preparations pimarily affecting the electrolytic, caloric or water balance: Other.” |
| Item: 8.4% Sodium Bicarbonate Injection USP is a sterile, nonpyrogenic, hypertonic solution of sodium bicarbonate (NaHCO3) in water for injection for administration by the intravenous route as an electrolyte replenisher and systemic alkalizer. It is used to treat metabolic acidosis which may occur in severe renal disease, uncontrolled diabetes, circulatory insufficiency due to shock or severe dehydration, extracorporeal circulation of blood, cardiac arrest and severe primary lactic acidosis. |
| Reason: N/A |
| Ruling Date: Jan. 12, 2024 |
N337404: The tariff classification of a textile 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: A child-sized costume identified as Zombie with Worms which consists of a long-sleeved pullover top, mask, and attachable slimy plastic worms. The deep back opening is closed with a single small tab of hook and loop fastener. The sleeves and bottom hem have raw, jagged cut edges, giving a tattered appearance. The top is constructed with long, loose, straight stitching and features large, visible, loose overlock stitching on the neck and deep back opening. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Jan. 16, 2024 |
N337403: The tariff classification of a textile 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 size costume identified as Dark Fairytale Sorceress which consists of a hooded cape, dress, and waist sash with slide buckle. The cape is constructed with long loose straight stitching and features raw, unfinished edges on the entire front opening, bottom hem, and arm slits. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile cape imparts the essential character of the set and although it has a capped neck, it has a string tie front closure. |
| Ruling Date: Jan. 16, 2024 |
N337402: The tariff classification of a textile 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: The child-sized Twilight Sorceress. The sample consists of a hooded cape, dress, and waist sash with slide buckle. The cape is constructed with long loose straight stitching and features raw, unfinished edges on the entire front opening, bottom hem, and arm slits. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile cape imparts the essential character of the set and although it has a capped neck, it has a string tie front closure. |
| Ruling Date: Jan. 16, 2024 |
N337380: The Tariff Classification of Frozen Scallops from Japan
| HTS: 0307.22.0000, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine…: Scallops, and other molluscs of the family Pectinidae: Frozen.” |
| Item: Scallops with the scientific name Patinopecten yessoensis will be harvested in Japan, prepared by removing the gut and shell, cleaned, trimmed, dehydrated, frozen and packed for import to the United States. Each individual bag will contain a net weight of 1 kilogram. |
| Reason: N/A |
| Ruling Date: Jan. 16, 2024 |
N337378: The tariff classification of wood plastic composite (WPC) fence systems from China
| HTS: 3925.90.0000, 9903.88.03, 5.3% + 25%, "builders’ ware of plastics, not elsewhere specified or included: other." |
| Items: The AWood Composite Fence. The fence consists of wood plastic composite (WPC) boards, aluminum alloy supports and mounting hardware. The components are bundle packed on pallets and consolidated by model number in each shipment. Each model number contains all the components to assemble that specific fencing system. All aluminum alloy parts are cut-to-length, pre-drilled and in a ready for assembly condition. |
| Reason: The essential character of the AWood Composite Fence is imparted by the plastic components. |
| Ruling Date: Jan. 16, 2024 |
N337254: The tariff classification of mail slot insulators from China
| HTS: 7616.99.5190, 9903.88.03, 2.5% + 25%, “Other articles of aluminum, other … other.” |
| Item: An adjustable aluminum framed mail slot insulator. The insulator consists of two adjusting upper aluminum brackets with side legs, a lower expanding aluminum bracket, two lower nylon fixed brackets to house the aluminum brackets, three stainless steel screws, two stainless steel set screws, two magnets, three stainless steel springs, two aluminum vertical tapered locks, an aluminum horizontal tapered lock, a steel rod, and a flap comprised of Velcro and polyurea coated ethylene propylene diene monomer foam. The principal use of the product is to insulate an existing non-standard sized mail slot cut out by being able to adjust aluminum frames horizontally and vertically. The adjustment occurs by clicking the unit apart vertically and horizontally using slots and tapered locks. The unit is clicked apart to fit the cut out and closes the space from outside air drafts. |
| Reason: The metal components impart the essential character to the composite article. In accordance with GRI 3(b), the mail slot insulator will be classified under a heading which provides for other articles of metal. |
| Ruling Date: Jan. 16, 2024 |
N337178: The tariff classification of Paw Patrol Paint Pup Set from China
| HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, “Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets.” |
| Item: A paint activity kit. The kit consists of a white plaster figurine depicting the image of a puppy’s face, five small paint pods in assorted colors, and a plastic paint brush. The paints and brush will be used to creatively paint the figurine. |
| Reason: The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets). The product description suggests classification in the toy provision; however, the principal activity involved is painting and CBP does not consider drawing, writing, coloring, or painting to have significant play value for classification purposes as a toy of Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). |
| Ruling Date: Jan. 16, 2024 |
N337128: The tariff classification and country of origin of women’s knit garments; 19 CFR 102.21(c)(3)
| HTS: (1) 6114.30.1020, 28.2%, "Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s." (2), (3) 6104.63.2030, 28.2%, "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s." (4) 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s: Other." (5), (6) 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s." (7) 6104.63.2006, 28.2%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread." |
| Country of Origin: Bangladesh |
| Item: (1) A sleeveless top that extends from the shoulders to below the waist and features a front V-neckline, an upper back extending straight across from side seam to side seam, spaghetti straps and a hemmed bottom. (2) Pull-on shorts that feature a 1-1/4 inch fabric covered tunnel elasticized waistband with an outside drawstring, side pockets and hemmed leg openings. The shorts extend from the waist to just above the knee. (3) Pull-on shorts that feature a one inch covered elasticized waistband and hemmed leg openings. The shorts extend from the waist to just above the knee. (4) A gown that is a cardigan-style garment. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a V-shaped neckline, a full front opening with no means of closure, long hemmed sleeves and a hemmed bottom that reaches to below the waist. (5) A sleeveless tank-styled blouse. The loose-fitting garment extends from the neck to below the waist and features a round neckline and a hemmed bottom. (6) A short sleeve blouse that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the neck to below the waist and features a V-neckline and a hemmed bottom. (7) Lounge style pants that feature a 1-1/4 inch fabric covered tunnel elasticized waistband, flared leg openings and a hemmed bottom. The garment extends from the waist to the ankles. |
| Reason: As styles 30690A and 30690B are not knit to shape, and the good was wholly assembled in a single country, that is Bangladesh, country of origin is conferred in Bangladesh as per Section 102.21(c)(3). |
| Ruling Date: Jan. 16, 2024 |
N337433: The tariff classification of semiconductor test equipment from Italy
| HTS: (1), (2) 9030.82.0000, free, “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus: For measuring or checking semiconductor wafers or devices (including integrated circuits).” |
| Item: (1) The ETNA System is test equipment specifically designed for qualification and burn-in trials on a wide range of semiconductor devices. The system is based on three main platforms. The first is the test platform, which includes the electronics needed to stimulate and monitor the devices under test (DUTs). The second is the thermal platform, which includes the climatic chambers to perform the trials at different temperatures. The third is the software platform, which includes the operating software needed to implement the test programs to which the DUTs are subjected, collect the test results, and analyze them. The voltage and current measurements are displayed on the graphical user interface in real time as the trial progresses. Additionally, the results of the measuring and monitoring step are logged into a dedicated report accessible at the end of the trials. The system is primarily designed for testing chips dedicated to electric cars. (2) The ETNA Engineering Test Station (ETS). This includes a few test slots to perform preliminary tests at the work bench, and does not include any thermal platform because the tests are performed at room temperature. The ETNA ETS will be used for qualification of semiconductor devices according to the various applicable standards. The ETNA System has up to three test slots. |
| Reason: N/A |
| Ruling Date: Jan. 17, 2024 |