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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N339141: The tariff classification of women’s skirts from Vietnam
| HTS: 6204.53.3010, 16%, "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): Skirts and divided skirts: Of synthetic fibers: Other: Other: Women’s." |
| Item: A woman’s reversible skirt. The garment features a partially elasticized waistband, a full zipper closure on one side, a partial zipper closure on the other side, a hemmed bottom, and a pouch that may be clipped to either side of the waist. The garment extends from the waist to the mid-thigh area and will also be imported in a version that reaches the lower calf area. |
| Reason: The skirt and the pouch will not be divided for sale as individual components, and they are considered a composite good in which the skirt imparts the essential character. |
| Ruling Date: April 18, 2024 |
N339129: The tariff classification of steel lanterns and a tabletop fountain from China
| HTS: (1) 9405.50.4000, 9903.88.03, 6% + 25%, “Non-electrical luminaires and lighting fittings: Non-electrical luminaires and lighting fittings: Other: Other.” (2) 8306.29.0000, free, "Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. (3) 8413.70.2004, 9903.88.01, free + 25%, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other centrifugal pumps: Other: Submersible pumps.” |
| Item: (1), (2) Two metal lanterns and a (3) tabletop plastic fountain. The lanterns are made of steel. They are formed with thin wire rod into the shape of an archway. Each lantern has a flat base and rounded roof that are made of metal sheet. On the top is a small metal box that secures a metal ring. The lanterns are suitable for hanging or for standing on a flat surface. The lanterns are identical in construction except that one lantern (1) has a cylindrical slot on the base to stabilize a candle, and the other (2) does not have such a design feature. |
| Reason: (3) The pump imparts the essential character of the fountain. |
| Ruling Date: April 18, 2024 |
N339123: The tariff classification of an adapter kit from China
| HTS: 8536.69.8000, 9903.88.03, 2.7% + 25%, “Electrical apparatus … for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.” |
| Item: The Modular Adapter is a disassembled electrical connector having a plastic housing with two female RJ45 sockets on one side, and a male DB25 connector on the other side. The two connectors are not attached at importation as each RJ45 electrical conductor extends from the back as a wire and male pin. The end user determines the desired pinout on the DB25 connector by inserting the pin into the appropriate location according to their specific design. Once the pins are inserted, the two connectors are joined together with the screw posts. |
| Reason: N/A |
| Ruling Date: April 18, 2024 |
N339076: The tariff classification of Pirfenidone Tablets in dosage form, from India
| HTS: 3004.90.9289, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packing for retail sale: Other: Other: Other: Medicaments primarily affecting the eyes, ears or respiratory system: Other: Other.” |
| Item: Pirfenidone is an antifibrotic agent with anti-inflammatory and antioxidant properties. It is indicated for the treatment of idiopathic pulmonary fibrosis (IPF) which is a chronic, progressive form of interstitial pneumonia. |
| Reason: N/A |
| Ruling Date: April 18, 2024 |
N339009: The tariff classification of a dashcam from Taiwan
| HTS: 8525.89.4000, free, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Other: Digital still image video cameras.” |
| Item: The iDVR Dash Camera has 4G/LTE connectivity, GPS tracking, video and still image capturing and recording, emergency connectivity, and real-time video transmitting. It contains dual-facing cameras that are used with an Advanced Driver Assistance System (ADAS). The cameras can capture and record still images and video onto an internal SD card. It can be mounted on any vehicle to provide an enhanced view of vehicle safety, security and incident prevention. |
| Reason: The camera function performs the principal function of this device. |
| Ruling Date: April 18, 2024 |
N339537: The tariff classification of pencil pouches from China
| HTS: 3926.10.0000, 5.3%, "Office or school supplies, of plastic." |
| Item: The “Bubble Silicon Pouch,” is a molded plastic pencil pouch It features a zipper closure across the top. The pouches will be sold online and in retail stores in the back-to-school sections. |
| Reason: Although the pouches can be used for more general storage, the emphasis is on school supplies, and their overall design lends itself to that purpose. |
| Ruling Date: April 19, 2024 |
N339166: The country of origin of a bent axis hydraulic motor
| Country of Origin: China |
| Item: A Bent Axis Hydraulic Motor. The hydraulic motor converts hydrostatic energy into mechanical energy. The hydraulic fluid is directed via the port plate housing and the port plate to the cylinder bores from the cylinder block. The pistons in the cylinder bores execute a stroke which is converted into rotation by the pistons at the drive shaft flange. During this process, the pistons move the cylinder block and generate an output torque at the drive shaft. The output torque increases with the pressure difference between the high-and-low-pressure sides and increasing displacement. The output speed is proportional to the inward flow and inversely proportional to the displacement of the hydraulic motor. The base unit is made in China and imported into Germany for further processing. You further state that the controller is designed, sourced, and assembled in Germany, and then assembled to the base unit. The complete motor is then parameterized, tested, painted, and undergoes quality control in Germany before importation into the United States. |
| Reason: No substantial transformation occurs in Germany. |
| Date: April 19, 2024 |
N339107: The country of origin of three mattresses incorporated into a sleeper ottoman or sofa bed
| HTS: (1) 9404.21.0013, 3%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of cellular rubber or plastics, whether or not covered, Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm.” (2) 9404.21.0095, 3%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of cellular rubber or plastics, whether or not covered, Other." (3) 9401.49.0000, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof: Seats other than garden seats or camping equipment, convertible into beds.” In the 2023 HTSUS, that same article is classified under subheading 9401.49.0000, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof: Seats other than garden seats or camping equipment, convertible into beds: Other.” |
| Country of Origin: Japan |
| Item: (1) The One Step 4.75" Foam Mattress. The outer cover is made of 300 gsm 64% polyester/36% rayon knit fabric. It has a non-slip fabric zipper. (2) The Standard Mech Sleeper 4.5" Foam Mattress. The outer cover is made of 270 gsm 100% polyester knit fabric. It has a non-slip fabric zipper. (3) The VO 3" Foam Mattress (item # VO) and measures 73" (L) x 3.0" (H) x 36" (W) (Twin). The outer cover is made of 260 gsm 100% polyester knit fabric. It has a non-slip fabric zipper. |
| Reason: (Country of Origin) Although subsumed into the Chinese-origin sleeper ottomans and Chinese-origin sleeper sofas, the Japanese-origin mattresses have not lost their own identity. |
| Ruling Date: April 16, 2024 |
N339330: The tariff classification of a mattress protector from China
| HTS: 9404.90.9622, 7.3%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: With outer shell of man-made fibers.” |
| Item: A quilted mattress topper has three layers. The three layers are held together by yarns traveling back and forth between the two faces creating a geometric design on the surface and separated by textured stuffing yarns inserted between the top and bottom layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a lightly quilted effect. |
| Reason: N/A |
| Ruling Date: April 17, 2024 |
N339086: The country of origin of Scopolamine Transdermal System (Patch) 1 mg/3 days
| Country of Origin: Australia |
| Item: Scopolamine Transdermal System is a belladonna alkaloid with anticholinergic effects. It is indicated in adults for the prevention of nausea and vomiting associated with motion sickness. It is also indicated for the treatment of post-operative nausea and vomiting (PONV) associated with recovery from anesthesia and/or opiate analgesia and surgery. The active pharmaceutical ingredient (API) Scopolamine, is manufactured in Australia and that the finished Scopolamine Transdermal System is made in India. In India, the Scopolamine will be mixed with various inactive ingredients and processed into the final Scopolamine Transdermal System in dosage form. |
| Reason: The final Scopolamine Transdermal System in dosage form in India does not result in a substantial transformation and the country of origin will be Australia. |
| Ruling Date: April 18, 2024 |