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:

Start A Trial

N338373: The tariff classification of paper funnels from China

HTS: 9903.88.03, 4823.90.8680, free + 25%, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other."
Item: The paper funnel has a conical shape. The tip of the cone has an opening. The funnel is constructed of a single piece of shaped paper that is wrapped into the cone shape. The free paper edge is glued in place, retaining the funnel shape. The paper funnels are used to pour automotive paint into a bottle and will be discarded after use.
Reason: N/A
Ruling Date: March 19, 2024

N338897: The tariff classification of an air purifier from China

HTS: 8421.39.0115, 9903.88.01, free + 25%, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Dust collection and air purification equipment: Other.”
Item: The MA-1400-Pro Air Purifier, which is a dust collection air cleaning device that uses a combination of HEPA filtration and activated charcoal. The device is designed to cover up to 900 square feet every 60 minutes. The air purifier comes with two grill covers, two pre-filters, two true H14 HEPA filters, two carbon filters, a control panel, fan and various additional minor parts. The pre-filter removes hair, fibers, and large particles like dander. The true HEPA H14 filter removes 99.9% of particles down to 0.1 microns and captures pollen, dust mites, and other tiny airborne particles that are not seen. The activated carbon filter removes toxic odors, smoke and formaldehyde.
Reason: N/A
Ruling Date: March 20, 2024

N338851: The tariff classification of a “Foil-Tastic” art and coloring set from Malaysia

HTS: 4911.91.2040, free, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51mm in thickness: Other.”
Item: The “Foil-Tastic Foil Art Kit” under consideration includes twelve double-sided foil art and coloring pages and twenty-four foil sheets in a variety of colors. One side of each paper card features a color illustration with some areas left white. These white areas are sticky and covered with an overlay sheet that peels off.
Reason: The kits, which include printed sheets and foil sheets packaged together for retail sale, meet the definition of a set, as provided for in Explanatory Note X to General Rule of Interpretation (GRI) 3(b).
Ruling Date: March 20, 2024

N338831: The tariff classification of an automatic dock gate from the United Kingdom

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: An automatic dock gate. It is used as a horizontal safety barrier in logistic and warehouse locations to protect people and forklift drivers from accidents. The dock gate has one upper and one lower barrier guardrail, situated apart from, and parallel to, each other. The guardrails are installed on a pivot point between two vertical posts on one side of the gate, with the non-pivoting ends of the guardrails resting between two other vertical posts positioned on the opposite side of the gate.
Reason: The dock gate is not used to control the flow of traffic, but rather is intended to be a moveable safety barrier.
Ruling Date: March 20, 2024

N338651: The tariff classification of Tretinoin Cream 0.025%, 0.05% and 0.1% in dosage form, from Canada

HTS: 3004.50.5020, 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 containing vitamins or other products of heading 2936: Other: Other: Single vitamins: Other.”
Item: Tretinoin Cream 0.025%, 0.05% and 0.1%, is also known as all-trans-retinoic acid (ATRA), a naturally occurring derivative of vitamin A. It is a keratolytic drug used in the treatment of acne vulgaris.
Reason: N/A
Ruling Date: March 20, 2024

N338577: The country of origin of an LED light

Country of Origin: Vietnam
Item: The LED lights are used in motor vehicles and other applications. Each LED light comprises a lens, reflector, PBCA light board containing six LEDs, sealing ring, and plastic housing/frames. The PBCA light board is made in Vietnam and the balance of the components are of Chinese origin. The PBCA light board represents approximately 40% of the total cost according to the Bill of Materials. The PBCA light boards are manufactured in Vietnam, which starts with the production of the PCBA via the SMT process. The SMT process involves mounting the main integrated circuit, as well as various capacitors, varistors, fuse and diodes, etc., which goes through the steps of inkjet printing, solder paste inspection, chip mounting, reflow soldering, high-low current test, parallel transplanting, cooling, gluing, automated optical inspection, lens chip mounting, electrical testing, darkroom testing, visual inspection, loading, etc. The PCBAs are populated with the LEDs to make the PBCA light boards in Vietnam during the process. The PBC light boards are shipped to China where the Chinese-origin components, i.e., lens, reflector, and housing are assembled to make the finished LED lights.
Reason: Although the significant number of the parts and components are made in China and the final assembly occurs in China, the PBCA light board (light source) is the single most important and critical component in the subject LED light. The manufacturing process in China does not create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into China.
Ruling Date: March 20, 2024

N338552: The tariff classification of Lithium Hexafluorophosphate from China

HTS: 2826.90.9000, 3.1%, "Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: Other: Other."
Item: Lithium Hexafluorophosphate is an inorganic compound with the chemical formula LiPF6. This chemical compound is a colorless, odorless, crystalline powder. Lithium Hexafluorophosphate is a lithium salt with high electrolytic conductivity, which is often used as an additive in the production of lithium-ion batteries.
Reason: N/A
Ruling Date: March 20, 2024

N338533: The tariff classification of Trospium Chloride (CAS No. 10405-02-4) in bulk form, from Italy

HTS: 2939.79.0000, free, “Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Other, of vegetal origin: Other.”
Item: Trospium Chloride is an atropine derivative. Atropine is a synthetically-derived form of the endogenous alkaloid isolated from the plant Atropa belladonna. Trospium Chloride is an antispasmodic, antimuscarinic agent indicated for the treatment of overactive bladder with symptoms of urinary incontinence, urgency, and urinary frequency.
Reason: N/A
Date: March 20, 2024

N338514: The classification and country of origin of a 7-drawer tool chest

HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.”
Country of Origin: Thailand
Item: The 7-Drawer TACTIX Tool Chest is a tool chest. It has seven pull-out drawers, a hinged cover, and large C-shaped side handles. The body of the tool chest is made of powder-coated 19-gauge steel, and the drawers are made of powder-coated 21-gauge steel. The tool chest will sit atop a matching wheeled cabinet. The tool chest and the cabinet are sold together as a set. The tool chest will be marketed for home use through home improvement stores. Chinese origin steel coil will be imported into Thailand where it will be processed by means of stamping, shearing, piercing, and bending to produce the 11 components listed above prior to welding. The components will then be powder coated with Chinese-origin powder and final assembly will be performed. The finished tool chest will then undergo final inspection and be packaged for shipment to the United States.
Reason: (Country of Origin) The Chinese-origin sheet steel not only loses its identity when processed in Thailand, resulting in an article with a new “name, character or use” but undergoes a double-substantial transformation.
Ruling Date: March 20, 2024

N338501: The tariff classification of Huperzia Serrata Extract from China

HTS: 1302.19.4140, 9903.88.15, 1% + 7.5%, “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other.”
Item: The Huperzia Serrata Extract. The raw material, Huperzia Serrata, will be crushed into powdered form, undergo an extraction process utilizing ethanol and water, then the product is filtered, concentrated, and sprayed dried. Huperzia Serrata Extract, which will be packed in 25-pound paper drums, will be used as an ingredient in dietary supplements, food and beverages upon importation into the United States.
Reason: N/A
Ruling Date: March 20, 2024