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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N340307: The tariff classification of Loteprednol Etabonate Ophthalmic Suspension Drops 0.50% in dosage form, from India
| HTS: 3004.32.0000, 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 hormones or other products of heading 2937: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Loteprednol Etabonate Ophthalmic Suspension Drops 0.50%, imported in 5 mL, 10 mL and 15 mL, is a corticosteroid with anti-inflammatory properties. It is used to treat allergic conjunctivitis as well as inflammation and pain after ocular surgery. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |
N340308: The tariff classification of Oxcarbazepine Tablets in dosage form, from India
| HTS: 3004.90.9236, 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: Medicaments primarily affecting the central nervous system: Anticonvulsants, hypnotics and sedatives.” |
| Item: Oxcarbazepine, imported in 300 mg and 600 mg tablets, is an anti-epileptic drug. It is indicated for the treatment of partial-onset seizures. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |
N340357: The tariff classification of an electric vaporizer from China
| HTS: (Full kit) 8543.40.0040, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: electronic cigarettes and similar personal electric vaporizing devices: other.” (Imported separately) (1), (2), (3), (4) 8543.90.8865, 9903.88.03, free + 25%, "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other: Of electronic cigarettes and similar personal electric vaporizing devices." (5) 5601.21.0090, 9903.88.03, 3.6% +25%, “Wadding of textile materials and articles thereof; textile fibers not exceeding 5 mm in length (flock), textile dust and mill neps: Wadding of textile materials and articles thereof: Of cotton: Other.” |
| Item: The Dr. Dabber XS e-rig kit, which is an electronic device designed for the vaporization of certain cannabis concentrates. It consists of the following components: (1) The XS e-rig Main Unit, comprising of a lithium-ion battery and Printed Circuit Board (PCB) housed within an enclosure. This unit is the control element of the finished vaporizer unit and allows the user to interact by powering on the device as well as selecting the correct heat levels. (2) The XS e-rig e-chamber. This unit comprises a stainless-steel housing that encloses a quartz chamber with a built-in temperature sensor and heating element, which can be heated to temperatures ranging from 475 degrees Fahrenheit to 625 degrees Fahrenheit. The e-chamber is further designed to hold the substance to be vaporized within the incorporated quartz dish. This chamber is electrically connected to the Main Unit and functions as the primary atomizer for the device. (3) The XS e-rig Glass attachment, a teardrop shaped glass container within which is a glass tube and glass funnel. The attachment is designed to attach, via the housing at the end of the tube, to the Main Unit and to act as a cooling and filtration chamber as well as the primary mouthpiece of the finished device. The glass container is meant to be filled with water that will be turned to vapor and will be mixed with the substance for the user to inhale. (4) The XS e-rig Carb Cap, a glass and silicone piece designed to be placed on the top of the completed device. This cap controls the airflow into and out of the vaporization chamber. (5) A cleaning tool for the vaporizer device. The cleaning tool consists of a dual ended cotton swab, the shaft of which contains a solution of 70% isopropyl alcohol. When the shaft is bent or snapped, the solution is released to the ends of the swab to allow the user to clean all of the components of the subject vaporizer. |
| Reason: As none of the above referenced parts contain all of the necessary components to vaporize and inhale the substance by themselves and must be combined in order perform the necessary function, we would not consider any component to be the complete vaporizer. Further, all of these components are specifically designed for use with the vaporizer and have no function specifically described elsewhere in the tariff. As such, they are considered parts |
| Ruling Date: June 18, 2024 |
N340363: The country of origin of gas grills
| Origin: Indonesia or Malaysia |
| Item: Two propane gas griddles (grills) to be used for cooking food, which will be manufactured by almost identical operations/processes at a factory in either Indonesia or Malaysia. The gas grills each consist of a main lid, fire box, griddle plate or cooking area, gas train assembly, control panel, cooking area, side shelf, cart frame, and burners. The factory in either Indonesia or Malaysia assembles the components of both Chinese origin and Indonesian/Malaysian origin to manufacture the gas grills, including the production of certain key sub-assemblies, and the final assembly process occurs in Indonesia or Malaysia. |
| Reason: The key components, i.e., the main lids and fireboxes, are made in Indonesia/Malaysia from the material of sheet steel from China. The production of these key components from the Chinese sheet steel would constitute a substantial transformation in Malaysia then they are manufactured into subassemblies, which are ultimately assembled into the subject grills. The manufacturing process performed in Indonesia/Malaysia with respect to the grills does constitute a substantial transformation of the Chinse materials. The manufacturing process in Indonesia/Malaysia involves complex and skilled operations, which is more than a simple assembly. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Indonesia/Malaysia. |
| Ruling Date: June 18, 2024 |
N340411: The tariff classification of tubes with couplings from Canada
| HTS: 7304.29.5015, free, "Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: casing, tubing and drill pipe, of a kind used in drilling for oil or gas: other: tubing: of iron or nonalloy steel: having an outside diameter not exceeding 114.3 mm: having a wall thickness not exceeding 9.5 mm." |
| Item: Seamless nonalloy steel threaded tubes with couplings attached are inserted into a drilled well casing and are used to inject salt water and as a medium to manage waste. The tubes, which are made to API Specification 5CT L80, have an outside diameter of 114.30 mm, a wall thickness of 6.35 mm, and will be imported in 38 to 45-foot lengths. Although the tubes are not actually used in the drilling process, we find that they are of a kind used in the drilling for oil or gas. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |
N340455: The tariff classification of a textile foot wrap with arch inserts from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A pair of textile foot wraps with removable arch inserts designed to relieve pain from plantar fasciitis and provide support during athletic or daily activities. Each textile foot wrap is composed of two fabrics laminated together. The face fabric is composed of 86% nylon and 14% spandex woven fabric. The bottom fabric is composed of 89% polyester and 11% spandex woven fabric. Each foot wrap features a 3-1/2 inches square pocket sewn to the bottom fabric for the arch insert. The pocket is composed of three layers: a single layer of neoprene blended material is sandwiched between two layers of 100% polyester woven fabric. Each pocket features a footprint logo with a left (L) and right (R) orientation printed on the top layer of the fabric. Each completed foot wrap measures 12 inches in length by 3 ½ inches in width and features a Velcro closure, a CVS Health™ tag, and four 100 percent polypropylene arch inserts. Each arch insert measures 1-1/2 inches in length by 1-1/4 inches in width. The light gray insert is for light support, the dark gray is for moderate support, and when combined the inserts offer maximum support. The foot wrap can be worn with or without socks. |
| Reason: Neither the textile foot wraps, nor the arch inserts impart the essential character of the “Therapeutic Foot Arch Support.” The textile foot wraps serve to hold the arch inserts in place. The arch inserts serve to help relieve foot pain during athletic or daily activities. Neither the textile wraps, nor the arch inserts are intended to function separately. As a result, both the arch inserts and the textile foot wraps component play important roles in the use of the good, therefore, classification under GRI 3(c) is appropriate. |
| Ruling Date: June 18, 2024 |
N340495: The tariff classification of a women’s knit blouse from Cambodia
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Item: A women’s blouse constructed from 60% cotton and 40% polyester, terry knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, long sleeves with rib-knit cuffs, and a loose-fitting rib-knit bottom. The rib-knit crew neckline, the rib-knit cuffs and the rib-knit bottom are made of a 57% cotton, 38% polyester and 5% spandex knit fabric. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |
N340516: The country of origin of wired ear buds
| Country of Origin: China |
| Item: Wired ear buds with an incorporated microphone. This product is assembled within Taiwan from components mainly manufactured in China. There are 4 main components: speakers/ear buds -- manufactured in China; the control PCBA (with microphone) -- manufactured in China; insulated electrical conductors (wires) -- manufactured in China; and a lightning connector -- manufactured in Japan. |
| Reason: The manufacturing processes that take place within China to create the speakers/ear buds, control PCBA with microphone, and insulated wire is both substantial and complex. The character of this product would be imparted by the combination of these components. They would be considered the dominant components of this merchandise. The assembly/manufacturing process that takes place in Taiwan does not change the end use of these products. |
| Ruling Date: June 18, 2024 |
N340536: The Country of Origin of golf club putter heads finished in China
| Origin: Vietnam |
| Item: Five models of golf club putter heads. The manufacturing process for all five golf club putter heads occurs in Vietnam through a process called Metal Injecting Molding (MIM). The process begins with the mixing of a metallic powder and a polymetric binder into a homogenized substance which is compressed and molded into the shape of pellets. The pellets are then fed into an injection molding machine. When this process is completed, the “de-binding” process occurs. This process is where the item is now being placed into a furnace to drive out the binder by heat/solvent. The next step is called “sintering,” where the item is placed into a high temperature vacuum furnace. The part then shrinks and densifies, and then it will be shipped to China for the final cosmetic, post MIM, processes. The finishing operations in China include body machining, polishing, PVD coating, painting, masking, and face bonding. The finished golf club putter heads are then inspected, packed, and exported to a final destination. |
| Reason: The major manufacturing operations of the five putter golf heads in Vietnam provide the essence of these articles. As noted above, the putter golf heads are fully cast and formed in Vietnam via the MIM processes. The finishing processes performed in China give the aesthetics to the casted golf heads, which originated in Vietnam. The golf heads are not substantially changed by the painting, machining or any of the cosmetic finishing processes performed in China. |
| Ruling Date: June 18, 2024 |
N340674: The tariff classification of a woman’s upper body garment from Sri Lanka
| HTS: 6211.42.1075, 8.1%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Jackets and jacket-type garments excluded from heading 6202." |
| Item: A woman’s upper body garment constructed from 100% cotton woven fabric. The garment extends below the hips and covers the shoulders, the back, the front, and the arms. The garment features an unsecured full front opening and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: June 18, 2024 |