Rulings, remedies and court proceedings for customs and trade professionals

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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N338063: The tariff classification and country of origin of Dr. Reddy’s Azurette Tablets (Desogestrel and Ethinyl Estradiol Tablets, USP and Ethinyl Estradiol Tablets, USP) in dosage form

HTS: 3006.60.0000, free, “Pharmaceutical goods specified in note 4 to this chapter: Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides.”
Country of Origin: N/A
Item: Dr. Reddy’s Azurette Tablets is a medicinal preparation containing a combination of Desogestrel and Ethinyl Estradiol as the active ingredients. It is indicated for the prevention of pregnancy. The product is a combination oral contraceptive consisting of a cycle of 28 tablets. Each tablet dispenser contains 21 active dark blue tablets containing Desogestrel and Ethinyl Estradiol, 5 active green tablets containing Ethinyl Estradiol and 2 inactive white tablets containing inert ingredients as a reminder tablet to facilitate ease of drug administration via a 28-day regimen. The active ingredients are from the Netherlands and or Italy but the finished tablets in dosage form will be made in China.
Reason: CBP needs additional information in order to issue a country of origin ruling. The following detailed information should be included in the submission: countries where each of the source materials were made or harvested, countries where each of the various production steps took place and provide a detailed manufacturing flowchart showing the production steps in each country.
Ruling Date: March 7, 2024

N338432: The tariff classification of a drilling robot from Austria

HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.”
Item: A mobile robotic system for semi-autonomously drilling anchor holes in concrete ceilings or walls at construction sites. It has an articulated robotic arm that is mounted atop a tracked chassis or main body. The system includes end-of-arm tooling in the form of a standard hand-held rotary hammer drill which attaches mechanically to the robotic arm using a bracket type mount. The system also features a drill-hole paint marking spray device, which is attached magnetically to the drill’s mounting bracket.
Reason: As imported the Jaibot does not perform a “variety” of functions by changing its end-of arm tooling, i.e., by using different, interchangeable tools. The drill hole marking device attaches to the hammer drill’s end effector’s bracket but is not swappable with the drill tool. The Jaibot is excluded from classification in subheading 8479.50.
Ruling Date: March 8, 2024

N338305: The tariff classification of paper gift bags from China

HTS: 4819.40.0040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones; Other."
Item: A paper gift bag. The top edge of the bag is folded to the inside and there are braided textile cord handles with aglets anchoring the ends inside the bag. The bag is made of coated paper that is printed with seven visible colors and has the words “Happy Birthday” emblazoned on each side, along with stylized candles with “flames” in the shape of stars. Glitter is applied to the pattern on one side of the bag. There is a clear plastic retail store hanger attached to the top edge of the bag. There is a rectangular paperboard insert that stabilizes the bottom of the bag.
Reason: N/A
Ruling Date: March 8, 2024

N338219: The tariff classification and country of origin of an adapter plate assembly

HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of Harmonized Tariff Schedule headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other:”
Item: An Adapter Plate Assembly is used within the engine compartment of a battery-operated electric passenger vehicle. The adapter plate assembly connects the Integrated Thermal Management System to the Refrigerant Thermal Management System, comprised of three connected chiller units within a Water-Cooled Condenser. The Adapter Plate Assembly is intended to bridge two larger systems, the ITMS and the RTMS, indirectly acting as a mounting plate for the two systems to physically connect. It serves as a conduit for the cooling fluid by replacing a series of hoses, which reduces the complexity and number of components between this pair of complex systems. There are no control capabilities or pressure management functions within the Adapter Plate Assembly.
Reason: Since the Adapter Plate Assembly is an identifiable article of electric vehicles, it cannot be classified in HTS heading 7676.
Ruling Date: March 8, 2024

N338503: The tariff classification of MEIKANATE TP-11 from Japan

HTS: 3809.91.0000, 6%, “Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: Other: Of a kind used in the textile or like industries.”
Item: MEIKANATE TP-11 consists mainly of blocked polyisocyanate and water with small amounts of a catalyst, a preservative, an antifoaming agent, and a stabilizer. The product will be used as a cross-linking agent in textile printing. Blocked polyisocyanate, the main component of MEIKANATE TP-11, is a substance in which isocyanate groups are masked by a blocking agent. This blocking agent dissociates and regenerates the isocyanate group upon heat treatment. Isocyanate groups react with the reactive functional groups such as hydroxy groups and amine groups. The isocyanate groups react with reactive functional groups contained in pigments, water repellents, and fibers to form a three-dimensional cross-linked structure, which is to provide durability against stresses such as washing and friction.
Reason: N/A
Ruling Date: March 11, 2024

N338288: 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-sized Barnacle Bill the Undead Pirate costume, which consists of a coat, a vest, a pullover top, belt with buckle and attached sash, and boot covers. Although the coat has a well-made neck, and two style features, the long sleeves are raw and unfinished with ragged cut edges. The coat has no closure and provides no warmth or protection from the elements. One of the long sleeves features a gaping hole with raw jagged edges. The hem bottom is raw and unfinished, with large, jagged cut pieces hanging, giving a tattered appearance. The coat is constructed with large, loose straight stitching.
Reason: The flimsy man-made textile coat provides the essential character of the set.
Ruling Date: March 11, 2024

N338215: The tariff classification of a bangle bracelet 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: The item under consideration is a bangle style bracelet. The bracelet is a composite good comprised of 60% base metal and 40% plastic. The base metal accounts for 79% of the value and the plastic accounts for 21%. The base metal and the plastic are each 4 mm in thickness. Lastly, the bracelet is hinged and has a magnetic closure.
Reason: N/A
Ruling Date: March 11, 2024

N338009: The tariff classification of three forms of lithium bis(fluorosulfonyl)imide from China

HTS: (1) 2826.90.9000, 9903.88.03, 3.1% + 25%, "fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Other: Other." (2), (3) 3824.99.9397, 9903.88.03, 5% + 25%, "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: Other: Other: Other."
Item: (1) Lithium bis(fluorosulfonyl)imide, concentration 99%. It is a solid white inorganic compound with the chemical formula LiFSI, which you state can be used as an electrolyte additive for lithium-ion batteries and applied to the electrolyte of lithium batteries. The product is a fluorosulphate salt. (2) Lithium bis(fluorosulfonyl)imide (DMC). It is a liquid that contains Lithium bis(fluorosulfonyl)imide combined with Dimethyl Carbonate. There is no chemical bonding between these two substances. The purpose of the Dimethyl Carbonate is to dissolve and keep the Lithium bis(fluorosulfonyl)imide in a liquid state for its eventual use as the part of an electrolyte in a lithium battery. (3) Lithium bis (fluorosulfonyl)imide (EMC). A liquid that contains Lithium bis(fluorosulfonyl)imide combined with Ethyl Methyl Carbonate. There is no chemical bonding between these two substances. The purpose of the Ethyl Methyl Carbonate is to dissolve and keep the Lithium bis(fluorosulfonyl)imide in a liquid state for its eventual use as the part of an electrolyte in a lithium battery.
Reason: N/A
Ruling Date: March 11, 2024

N338399: The tariff classification of Accucell Cups from Thailand

HTS: 9027.90.5695, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other.”
Item: Accucell Cups, which are specifically designed disposable cups for various X-Ray Optical System’s (XOS) analytics systems. These systems are utilized to analyze elements in petroleum products, biofuels, aromatics, other chemicals, and water. The systems are used in refineries, petrochemical and additive plants, pipeline terminals, and independent test laboratories. The cups are manufactured of a medical grade, high density polyethylene plastic, and use a 3.6um mylar, 3um etnom, or 4um prolene film covering on the lower end of the outer body. The cups have a specific size, shape, and standard for the analyzer and the tests being performed. These cups are packaged and sold for sale in tube bags as a 100-count pack.
Reason: N/A
Ruling Date: March 12, 2024

N338279: The tariff classification of semi tractor with mounted crane from Canada

HTS: 8701.21.0080, 4%, “Tractors (other than tractors of [Harmonized Tariff Schedule] heading 8709): Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel): Used”.
Item: A semi-tractor with mounted crane located in Alberta, Canada. You state in your request that this vehicle was first manufactured as an incomplete chassis in September 2005 at the International Harvester plant in Texas. This unit was then shipped to Falcon Equipment LTD, a commercial body builder upfitter headquartered in Surrey, British Columbia. There it was fitted with a mid-mounted hydraulic crane, which completed the manufacturing processes.
Reason: N/A
Ruling Date: March 12, 2024