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:
N338227: The tariff classification of a 1984 Toyota Land Cruiser FJ40 from Japan
| HTS: 8703.24.0190, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion reciprocating piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: Used”. |
| Item: A 2-door 1984 Toyota Land Cruiser FJ40, powered by a 4,230cc gas engine. The vehicle is equipped with side and rear windows. In addition, the vehicle comes with rear bench seats equipped with factory installed seat belts and anchors. |
| Reason: N/A |
| Ruling Date: March 4, 2024 |
N338032: The tariff classification of tempered automotive windows from Mexico
| HTS: (1), (2), (3), (4) 8708.22.0000, 2.5%, "Parts and accessories for the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Front windscreens (windshields), rear windows and other windows specified in subheading note 1 to this chapter." (5) 7007.11.0010, 5.5%, “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: For motor vehicles of chapter 87.” |
| Item: (1) A tempered glass window without a frame, with a ceramic frit obscuration border, and electrical heating elements. (2) A tempered glass window without a frame, with a ceramic frit obscuration border, and an electrical alarm sensor to indicate if the window is open. (3) A tempered glass window without a frame, with a ceramic frit obscuration border, and without electrical devices. (4) A tempered glass window without a frame, without a ceramic frit obscuration border, with a rubber molding around the entire outer edge, and without electrical devices. (5) A tempered glass window, without a frame, without a ceramic frit obscuration border, without electrical devices, and with a permanent marking of safety glass glazing. |
| Reason: CBP rulings are consistent in holding that automotive glass without a frame, without a ceramic frit, or without electrical components are properly classified in Harmonized Tariff Schedule of the U.S. subheading 7007.11. |
| Ruling Date: March 4, 2024 |
N337994: The tariff classification of a spray gun from the Netherlands
| HTS: 8481.80.3070, 5.6%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other Appliances: Hand-operated: Of iron and steel: Of steel: Ball type." |
| Item: The spray gun is a stainless steel nozzle covered with synthetic rubber for ease of gripping. The manually actuated spray gun consists of a pistol grip nozzle with a ball valve that controls the flow of water, a stainless steel trigger handle, a pusher, and an inlet. After importation, a hose is attached. The spray pattern of the heavy-duty spray gun ranges from wide to straight. This item will be used with industrial washdown stations that ThermOmega Tech manufactures, but can also be used in separate applications. |
| Reason: CBP has historically classified similar nozzles as valves, which are provided for within Harmonized Tariff Schedule of the U.S. heading 8481. |
| Ruling Date: March 4, 2024 |
N336478: The tariff classification and country of origin of two glass screen protectors
| HTS: (1), (2) 7007.19.0000, 5%, “Safety glass, consisting of toughened (tempered) or laminated glass: Toughened (tempered) safety glass: Other.” |
| Country of Origin: (1), (2) Vietnam |
| Item: A glass protector composed of clear glass from Thailand, AB glue from China, PET Film from China, and accessories from China. The glass has an anti-reflective coating. The glass screen protectors will be manufactured and assembled with other components in Vietnam to form complete glass screen protector kits prior to importation into the United States. (2) The second glass screen protector, Insignia model NS-iP18129GLS2 is composed of clear glass from Thailand, AB glue from China, PET Film from China, and accessories from China. The glass screen protectors will be manufactured and assembled with other components in Vietnam to form complete glass screen protector kits prior to importation into the United States. |
| Reason: (HTS) The glass imparts the essential character of both sets, and thus determines the classification. (Country of Origin) The glass screen protectors undergo a substantial transformation in Vietnam by further manufacturing into a new and different product. |
| Ruling Date: March 4, 2024 |
N338504: The tariff classification of a body patch from Taiwan
| 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." |
| Item: A patch that is for personal health and wellness, specifically targeting muscle and joint stiffness through the promotion of blood flow and muscle relaxation. The patch has an interior patch that is impregnated with silicon dioxide, aluminum oxide, sodium oxide, zinc oxide, zirconium dioxide, and extracts of peppermint, lavender and wintergreen. |
| Reason: N/A |
| Ruling Date: March 5, 2024 |
N338426: The tariff classification of an Easter DIY Figurine Kit 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 has a small white gypsum figurine depicting the image of an Easter bunny, three acrylic paint pods in assorted colors, and a plastic paint brush. The paints and brush will be used to creatively paint the figurine. The Easter DIY Figurine Kit is packaged for retail sale and labeled for use by children ages 3 and above. |
| Reason: The essential character imparted by the paints and paint brush (colors in sets) |
| Ruling Date: March 5, 2024 |
N338024: The tariff classification of Hydroxychloroquine Sulfate Tablets in dosage form, from India
| HTS: 3004.90.9212, 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: Anti-infective medicaments: Antiprotozoals (excluding goods described in subheading note 2 to this chapter): Other.” |
| Item: Hydroxychloroquine Sulfate is an antimalarial agent. It is primarily indicated for the treatment of uncomplicated malaria due to Plasmodium falciparum, Plasmodium malariae, Plasmodium ovale, and Plasmodium vivax in adult and pediatric patients. Hydroxychloroquine Sulfate is also used to treat symptoms of rheumatoid arthritis and discoid or systemic lupus erythematosus. |
| Reason: N/A |
| Ruling Date: March 5, 2024 |
N337990: The tariff classification of electrical splices from Mexico
| HTS: (1), (2), (3) 8536.90.4000, free, “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V…: Other apparatus: Terminals, electrical splices and electrical couplings… .” |
| Item: (1) The Solder Sleeve consists of a heat-shrinkable insulation sleeve made of polyvinylidene fluoride, a solder preform ring with flux, and meltable rings made of thermoplastic material. (2) The Solder Sleeve which consists of a heat-shrinkable insulation sleeve made of polyvinylidene fluoride, a solder preform ring with flux, meltable rings made of thermoplastic material, and a conductive braid that extends from the splice body. (3) The Solder Sleeve which consists of a heat-shrinkable insulation sleeve made of polyvinylidene fluoride, a solder preform ring with flux, meltable rings made of thermoplastic material, and a conductive wire that extends from the splice body. |
| Reason: While the Solder Sleeves PN do have a short length of wire, the wire acts solely as an electrical connector and not as an insulated conductor of heading 8544. The addition of the wires do not change the character of the Solder Sleeves as splice connectors. The ground wire is not of equal importance to the finished article as it is not continuously used to conduct electricity. |
| Ruling Date: March 5, 2024 |
N334273: The tariff classification of gloves from China
| HTS: 6116.10.5520, 9903.88.15, 13.2% + 7.5%, “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated, covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints.” |
| Item: A nitrile rubber dipped, string-knit work glove. The glove features a rubber coating on the outer surface, which covers the palm, a portion of the palm side cuff and overlaps the back side fingers. |
| Reason: The essential character of the glove is imparted by the coated string knit palm portion. |
| Ruling Date: March 5, 2024 |
N338411: The tariff classification of instant cold packs from Vietnam
| 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: Mixtures of two or more inorganic compounds: Other.” |
| Item: An 8-pack of single-use instant cold packs. Each cold pack is a 6x8-inch nonwoven pouch filled with 50% water, 35% urea and 15% ammonium chloride. The pouch is activated by squeezing and shaking, which blends the ingredients and creates a cooling effect when placed against the skin. Each pack weighs approximately 0.5 lbs. |
| Reason: N/A |
| Ruling Date: March 6, 2024 |