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:
N338343: The tariff classification of footwear from China
| HTS: (1) 6402.99.4100, 12.5%, "other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels: having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter." (2) 6405.90.9060,12.5%, "other footwear: other: other: other." |
| Item: Footwear, identified as (2) “Sophia 1” and (1) “Sophia 2,” are almost identical woman’s shoes. Both are flats that have closed, pointed toes/closed heels and are below the ankles. The external surface area of the uppers consists of polyurethane plastic material. Elastic straps, considered textile for classification purposes, are threaded through loops at the back of the ankles, crossed, and sewn on either side of the foot. Both have rubber/plastics outer soles. The “Sophia 2” has applied textile material covering most of the surface area in contact with the ground. The rubber/plastics outer sole of the “Sophia 1” style has thickly applied leather material covering the greatest surface area in contact with the ground. |
| Reason: N/A |
| Ruling Date: March 20, 2024 |
N338901: The tariff classification of a dog water bowl from China
| HTS: 8108.90.3060, 9903.88.03, 5.5% + 25%, "Other articles of titanium, other." |
| Item: A dog water bowl. The bowl is made entirely of titanium and manufactured through a stamping process. The bowl is assembled with a lid in the U.S. before it is sold. |
| Reason: N/A |
| Ruling Date: March 21, 2024 |
N338676: The tariff classification of Deferasirox Tablets in dosage form, from India
| HTS: 3004.90.9291, 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: Other.” |
| Item: Deferasirox is an iron chelating agent for the treatment of chronic iron overload due to blood transfusions (transfusional hemosiderosis) in patients 2 years of age and older. |
| Reason: N/A |
| Ruling Date: March 21, 2024 |
N338675: The tariff classification of Phenoxybenzamine Capsules in dosage form, from India
| HTS: 3004.90.9221, 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: Other.” |
| Item: Phenoxybenzamine, imported in dosage capsules of 10 mg, is an alpha adrenergic antagonist. It is used in the management and treatment of paroxysmal hypertension and sweating resulting from pheochromocytoma. |
| Reason: N/A |
| Ruling Date: March 21, 2024 |
N338526: The tariff classification of three garments from Vietnam
| HTS: (1), (2) 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 or girls’: Other." (3) 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| Item: (1) A women’s medical uniform cardigan-style garment. The outer surface of the garment’s fabric. The cardigan-style garment features a stand-up collar; a full front opening with a zipper closure; long sleeves with rib knit cuffs; 2 side pockets; and a hemmed bottom that reaches to below the waist. (2) A women’s medical uniform cardigan-style garment. The cardigan-style garment features a self-fabric hood with a drawstring tightening; a full front opening with a zipper closure; long hemmed sleeves; two side pockets with zipper closures below the waist; and a hemmed bottom that reaches to below the waist. (3) A men’s cardigan-style garment. It features a round, self-fabric neckline; a full-front opening with a zipper closure; long sleeves with self-fabric cuffs; a vertical pocket with a zipper closure on the left chest; two side-seam pockets with zipper closures below the waist; and a self-fabric bottom band. |
| Reason: The loose fit of the garment lacks the character of an outerwear garment, and therefore does not support a finding it is an outerwear jacket designed for wear over all other clothing for protection against the weather. |
| Ruling Date: March 21, 2024 |
N338414: The eligibility of the United States-Mexico-Canada Agreement (USMCA) of Gin from Canada
| USMCA: Eligible |
| Item: The gin is produced at your Canada distillery from neutral grain alcohol of 192 proof, approximately 40% of which neutral grain alcohol originates in the Netherlands and the rest in Canada. At the Canada distillery, the neutral grain alcohol is macerated with botanicals that include juniper (Albania), coriander (India), grapefruit (Spain), cinnamon (Indonesia), ginger (India), and rose (Pakistan). The botanicals and alcohol are distilled to strip away impurities and create full proof 91.7% on average gin. It is then distilled to yield approximately 83% recapture of the initial total volume and to remove impurities such as light and heavy alcohols, resulting in gin of approximately 183 proof. In Canada, the gin is then blended with water to 85 proof, packaged in bottles of 375 ml, 750 ml, 1000 ml, and 1750 ml, labeled, boxed, and shipped to the United States. |
| Reason: The non-originating grain alcohol from the Netherlands is approximately 40 percent, which exceeds the 10 percent threshold as described by the rules of origin and the tariff shift rule is inapplicable. |
| Ruling Date: March 21, 2024 |
N338459: The tariff classification of two coated fabrics from China
| HTS: 5903.90.2500, 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Item: Three fabrics. Flexsteel style “Trust” will not be ruled upon in this letter and has been assigned a new control number: N338825. This letter will address the classification of styles “524 Briar” and “539 Staud.” |
| Reason: This office recognizes the plastic coatings on the subject fabrics to be visible to the naked eye. |
| Ruling Date: March 21, 2024 |
N338336: The tariff classification of steel mounting brackets from Canada
| HTS: 8302.50.0000, free, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." |
| Item: Powder coated steel brackets that are used to permanently mount “J” series and the smaller “P” series audio interface products to a wall, desk, or podium. To install this item one would remove the book-end outer shell of the audio interface and insert the inner frame into the correct size Clamp. The interface is secured into the Clamp using hex screws. The flanges on each side of the Clamp are used to permanently mount the audio interface to either a flat or vertical surface as needed. |
| Reason: N/A |
| Date: March 21, 2024 |
N338888: The tariff classification of a competition sidecar, rim mounted tires, and body panel from the United Kingdom
| HTS: (1) 8714.10.0050, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles…": Other”. (2) 8714.10.0020, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of motorcycles … : Wheels” |
| Item: (1) An RCN (Colin Nicolson Racing) Competition Sidecar. A "sidecar" is a 3-wheeled, modified 1000cc spark ignition Suzuki motorcycle engine, equipped with various racing only components. In sidecar racing, the driver kneels over the engine and the passenger rides on flat platform moving from side to side as the sidecar turns. (2) Six spare wheels, which includes Avon 10.5/23.0-13 slick tires mounted on 13-inch rims. These tires are rare and are used exclusively for “dry” racing. As these tires have no grooves, sipes, or voids they are not suitable for use on public roads, as they would have no traction in wet conditions. (3) The third and final item is a spare fiberglass body panel used as a replacement in the event the mounted sidecar body panel is damaged. |
| Reason: N/A |
| Ruling Date: March 22, 2024 |