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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N340515: The country of origin of a double flanged wheel hub assembly

Origin: Thailand
Item: A Double Flanged Wheel Hub Assembly Incorporating Ball Bearings with Splining, Without ABS Components. The wheel hub bearing unit includes the flanges, the inner ring and the sealing assembly. The outer and inner flanges are sourced in Thailand. The rest of the components, such as the inner ring, steel ball, seal ring, cage, bolt, grease, and packaging are made in China and imported into Thailand for processing and final assembly. Prior to the final assembly, the inner ring, and the inner and outer flanges undergo various processes. In Thailand, the raceway, inner and outer diameter of the inner ring, and the sidewall of the inner ring, which are of Chinese origin, are finely grinded. Afterward, the raceway undergoes super fine grinding. The outer and inner flanges, which are of Thai origin, are subject to fine turning, followed by the drilling, chamfering and tapping of drill holes. The flanges then undergo heat treatment processes (quenching and tempering) and the raceway, end face, inner diameter, and outer diameter are fine turned. The outer diameter, the inner diameter, and the raceway undergo fine grinding, and the raceway undergoes super fine grinding. The inner flange includes a spline broaching step.
Reason: The fundamental character and use of ball bearings are determined after the steel rings are ground and finished into races with precision raceways and they are no longer considered steel rings. Here, the inner ring, which is the inner race of the bearing, and the inner and outer flanges, which are the outer race of the bearing, are formed in Thailand.
Ruling Date: July 3, 2024

N340582: The tariff classification of Clonazepam 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: Clonazepam, imported in 0.5 mg, 1 mg and 2 mg tablets, is an anticonvulsant drug used for the control of seizures in certain nervous system disorders, such as panic disorders, severe anxiety and seizures.
Reason: N/A
Ruling Date: July 3, 2024

N340583: The tariff classification of Cyclobenzaprine Hydrochloride Tablets in dosage form, from India

HTS: 3004.90.9240, 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: Other.”
Item: Cyclobenzaprine Hydrochloride, imported in 5 mg, 7.5 mg and 10 mg tablets, is a skeletal muscle relaxant that works on the brainstem to treat muscle spasms of local origin. It is indicated as a short-term (two-three weeks) adjunct therapy, along with rest and physical therapy, for the relief of muscle spasms associated with acute, painful musculoskeletal conditions.
Reason: N/A
Ruling Date: July 3, 2024

N340654: The country of origin of a valve assembly

Origin: Taiwan
Item: A valve assembly used in a water supply system. The assembly will be installed behind a wall and connected to the hot and cold-water lines that extend to the trim. The valve assembly consists of a valve body that incorporates a full cartridge valve assembly made up of various subassemblies: a top valve assembly, a stem assembly, a check valve assembly, a pressure balancer assembly, and a spool assembly. The components of the valve are sourced from Taiwan or China and are imported into Vietnam to form the sub-assemblies. The sub-assemblies generated in Vietnam are joined to each other in Vietnam.
Reason: CBP has historically relied on the origin of the valve body, the essence of a valve, as the process of assembling a valve is rather simple. The origin of the valve body is Taiwan.
Ruling Date: July 3, 2024

N340673: The tariff classification of a plastic water bottle from China

HTS: 3926.90.9985, 9903.88.15, 5.3%,+ 7.5%, "other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.”
Item: A 24-ounce capacity water bottle that is primarily made of silicone plastic and features a stainless-steel cap. It is designed to expand or “pop-up” to fill with water then be collapsed when empty for easy storage or transport. The bottle comes with an aluminum carabiner so it can be attached to a belt loop or backpack, allowing it to be used away from home and worn or carried on the person.
Reason: N/A
Ruling Date: July 3, 2024

N340739: The tariff classification of a gel from China

HTS: 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: Other."
Item: A gel with the product name of “Skyn Excite Gel." It has been designed for use by women to maximize the female sexual experience. It is said to contain water, propylene glycol, hydroxyethylcellulose l-arginine, citric acid, menthol and methylparaben.
Reason: The Skyn Excite Gel is not a beauty or makeup preparation nor is it a preparation for the care of the skin. The product is marketed and labeled as a female stimulating gel; therefore, classification in subheading 3304.99 is precluded.
Ruling Date: July 3, 2024

N340921: The tariff classification of bicycle parts from Spain

HTS: (3) 8714.96.9000, 10%, “Parts … of [bicycles]: … crank-gear, and parts thereof: Other crank gear and parts thereof.” (4) 8714.99.8000, 10%, "Parts and accessories of vehicles of headings 8711 to 8713, other, other, other." (1), (2), (5) 8714.99.9000, 10%, "Parts and accessories of vehicles of headings 8711 to 8713, other, other, other."
Item: (1) An integrated Carbon Fiber Bicycle Handlebar Stem made of Mitsubishi MR70 Carbon Fiber and Titanium bolts. (2) A Gemini Wassat - Carbon Fiber Bicycle Handlebar. The product is made of Mitsubishi MR70 Carbon Fiber. (3) Gemini Rigel - Carbon Fiber Bicycle Chainring. The Chainring is made of Mitsubishi MR70 Carbon Fiber. It features a 7075 T6 aluminum alloy inner core and a forged carbon outer body. It contains continuous fiber teeth, providing stiffness and durability. (4) Gemini Alsak - Carbon Fiber Bicycle Seat Post. The seat post is made of Mitsubishi MR70 Carbon Fiber and Titanium bolts. The seat post features a unishell body, comes in several different diameters and lengths. The clamp area is made from forged carbon fiber, two titanium bolts and nuts to secure it to the main body. (5) Gemini Soyuz - Bicycle Computer Mount for Pröpus Integrated Handlebar Stem. The bicycle computer mount is made of Mitsubishi MR70 Carbon Fiber sourced and Titanium bolts. This product is made exclusively for use with the Gemini Propus Integrated Handlebar Stem in bicycles. It has a forged carbon body with a carbon adapter mount and two tapered hex head titanium bolts.
Reason: N/A
Ruling Date: July 3, 2024

N340926: The tariff classification of the “I (heart) You 3-in-1 Jewelry Making Kit”

HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”
Item: A jewelry creation toy craft kit. The item consists of a toy loom, 50 rubber loom bands, 10 metal lobster claws, 10 metal jump rings, two colors of 20-foot cotton embroidery thread, 1,300 plastic beads, four plastic C clips, one plastic loom tool, one plastic heart-shaped case and simple step-by-step instructions. The craft kit contains the necessary components to make thread friendship bracelets, loom braided rubber band bracelets, and beaded bracelets. Children will derive amusement by using the contents of the set to create their own fashion jewelry. As assembled, the completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time. The kit is principally designed for the amusement of children ages 5 and older.
Reason: N/A
Ruling Date: July 3, 2024

N340941: The tariff classification of an electric cargo scooter from Taiwan

HTS: 8704.60.0000, 25%, “Motor vehicles for the transport of goods: Other, with only electric motor for propulsion."
Item: The OOLO SCOOCAGO three-wheeled electric cargo scooter. The SCOOCAGO is equipped with two front wheels and one rear wheel, powered by a 500W electric motor. The SCOOCAGO has a top speed of 15.5mph, a maximum range of 31 miles and a maximum payload of 440 pounds. A front-mounted cargo basket, also referred to as a “Modular Smart Tray,” is imported with a 3-in-1 convertible bag that serves as a liner for the basket. This reversible basket secures crates and bags in its upper position, while the lower position safely straps oversized cargo. This dual-mode smart tray transforms into a flexible load bearer, capable of conveying fragile objects or bulky cargo. The SCOOCAGO is designed for small business owners, couriers, delivery drivers, vendors, and food stall operators.
Reason: N/A
Ruling Date: July 3, 2024

N340983: The tariff classification of a KN95 face mask from China

HTS: 6307.90.9850, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Face masks, including respirators without replaceable filters: Other respirators.”
Item: A unisex nonwoven disposable face mask that is intended to be used as a nonmedical protective covering. The face mask is composed of five layers of nonwoven textile fabric: a 100% spun bonded polypropylene outer layer; a 100% melt-blown polypropylene second and third layer; a 100% air-blown cotton fourth layer; and a 100% spun bonded polypropylene inner layer. The five layers are heat sealed together. The 6-inch in length by 4-inch in width face mask features a metal strip on the top edge that lies on the bridge of the nose to help the mask conform to the contours of the face. The face mask is fastened behind the ears with elastic ear loops.
Reason: The item being imported is a face mask not a flag. Although the face mask is disposable, the KN95 has many of the same protective properties as the standard N95 respirator that is used in industrial settings.
Ruling Date: July 3, 2024