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:
N340934: The tariff classification of chain harrow mats from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "Other articles of iron or steel, other, other … other." |
| Item: Chain harrow mats that are constructed from high carbon heat-treated steel. The chain-style mat consists of five parts including left teeth, right teeth, double loop teeth, hitch linkage, and hitch ring. All of the parts are assembled together into one complete harrow mat. Then the complete harrow mat goes through a heat treatment process in heat equipment annealing to HRC 35 (Rockwell C Hardness Scale). All harrow mats are made by the factory in China. At the time of import, the chain harrow mats are used for seed bed land preparation by commercial farmers. The chain harrow mats can be pulled by vehicles or tractors and are used to prepare the soil for planting. |
| Reason: The items are finished articles that have neither mechanical nor electrical features. Consequently, the chain harrow mats aren't parts of machinery classifiable in heading 8436. |
| Ruling Date: July 11, 2024 |
N340721: The tariff classification of a seat and components from Mexico and China
| HTS: See ruling. |
| Item: An AC/DC adapter, an AC cable, a DC splitter cable, side tabletops, lag bolts, letter and number plates and a reclining wooden frame upholstered seat, all meant for installation in a movie theater. |
| Reason: N/A |
| Ruling Date: July 11, 2024 |
N340641: The tariff classification of children’s shoes from China
| HTS: (1), (2), (3) 6403.91.9051, 9903.88.15, 10% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other." (4), (5) 6403.99.9071, 9903.88.15, 10% + 7.5%, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons valued over $2.50/pair: other: other." |
| Item: Various styles of footwear for children which are valued over $2.50/pair. (1) Style A040-316 Leather Shoe is an over-the-ankle sneaker with a rubber or plastics outer sole. It has a leather upper constructed using “3rd stitch technology” to minimize the use of glue and other harmful chemicals. It is secured to the foot with three straps with hook and loop closures over a separate tongue. (2) Style F651-342B Leather High Ankle Shoe is a child’s over-the-ankle shoe with an upper of leather and an outer sole of rubber/plastics. It is secured to the foot by a cord and toggle lace and a strap with a hook and loop closure over a tongue near the top of the shoe. (3) Style G065-41329E Quick Dry Sandal (Blue) is an open toe, closed heel, over-the-ankle, child’s shoe with a rubber/plastics outer sole. The leather upper is secured to the foot by three straps with buckles at the front. It is decorated with a sewn-on shark and fish leather applique. (4) Style G065-41329E Quick Dry Sandal (Pink) is a child’s closed toe/closed heel shoe with a predominantly leather upper and outer sole. The shoe has textile-edged openings on either side of the foot, a cord and toggle lace, and a strap with a hook and loop closure. (5) Style H015-41764B Half Open Leather Shoe is a child’s, closed toe/closed heel, below-the-ankle shoe. The leather upper is decorated with an elephant’s head on top of the foot. It is secured to the foot by a strap with a hook and loop closure. |
| Reason: N/A |
| Ruling Date: July 11, 2024 |
N341056: The tariff classification of a wood identification kit from China
| HTS: 9013.80.9100, 9903.88.15, 4.5% + 7.5%, “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” |
| Item: A wood identification kit which includes the following items: pocket microscope, four pieces of sandpaper, a Nano brush, multiple wood samples, a wood model, and microphotographs. The kit is an educational accessory for helping collectors or students identify certain wood samples. The user will sand the wood samples and then use the microscope to examine and identify the nature of the wood per the supplied microphotographs. |
| Reason: The microscope is the essential character of the kit and will be the determining factor in the classification. The microscope is designed to be attached to a cell phone via an incorporated clip and placed over the camera lens of the phone. The microscope acts as a magnifier for the cell phone camera allowing the user to view the enhanced image on the cell phone screen and take photographs when appropriate. The microscope further incorporates a focusing wheel and LED lights to better view the sample wood. The microscope can function up to 120x magnification. |
| Ruling Date: July 12, 2024 |
N340865: The tariff classification of baby blankets from China
| HTS: 6301.40.0020, 8.5%, "Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” |
| Item: Three baby blankets which are made from 66% polyester, 29% rayon and 5% spandex. Two of the blankets are made of printed, lightweight, finely knit jersey fabric. One blanket is printed with a leaf motif and the other is printed with a dinosaur and leaf motif. The third blanket is made from dyed, lightweight, waffle knit fabric. The edges of the three blankets are finished with an overlock stitch and the corners are rounded. Each blanket measures approximately 30 X 40 inches. |
| Reason: Polyester is to predominate by weight over the other textile materials in each of the blankets in the 3-piece set. Polyester is not an artificial material but rather a synthetic material, per Chapter 54 Note 1, HTSUS. |
| Ruling Date: July 12, 2024 |
N340859: The tariff classification of a rigid paperboard box from China
| HTS: 4819.50.4040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Item: A six-sided, rectangular, one-piece, rigid paperboard box. The box has a flip-up, attached lid and foam inserts that are specifically fitted to the products the box is intended to package. The box comes in various sizes to accommodate candles of different shapes and sizes. |
| Reason: N/A |
| Ruling Date: July 12, 2024 |
N340823: The country of origin of Cyclophosphamide Capsules USP in dosage form
| Origin: India |
| Item: Cyclophosphamide, imported in 25 mg and 50 mg capsules, is an antineoplastic and immunosuppressant drug in the class of alkylating agents. It is indicated for the treatment of various cancers such as Hodgkin’s disease, lymphocytic lymphoma, mixed-cell type lymphoma, histiocytic lymphoma, Burkitt’s lymphoma, multiple myeloma, leukemias, mycosis fungoides, neuroblastoma, adenocarcinoma of ovary, retinoblastoma, and breast carcinoma. The active pharmaceutical ingredient (API), Cyclophosphamide, is manufactured in India and that the finished capsules in dosage form are also made in India. In India, the Cyclophosphamide will be mixed with various inactive ingredients to produce the final capsules in dosage form. |
| Reason: The active ingredient Cyclophosphamide is made in India and the mixing of the API with the inactive ingredients into the final dosage capsules is also made in India. |
| Ruling Date: July 12, 2024 |
N340821: The country of origin of Theophylline Extended-Release Tablets
| Origin: Germany |
| Item: Theophylline, imported in 300 mg and 450 mg extended-release tablets, is a vegetable alkaloid belonging to a group of medicines known as bronchodilators. It is indicated to treat the symptoms and reversible airflow obstruction associated with chronic asthma and other chronic lung diseases, such as emphysema and chronic bronchitis. The active pharmaceutical ingredient (API), Theophylline, is manufactured in Germany and that the finished extended-release tablets in dosage form are made in India. In India, the Theophylline will be mixed with various inactive ingredients to produce the final extended-release tablets in dosage form. |
| Reason: The mixing of the active ingredient, Theophylline (made in Germany), with the inactive ingredients into the final Theophylline Extended-Release Tablets in India does not result in a substantial transformation. |
| Ruling Date: July 12, 2024 |
N340810: The tariff classification of a seat from China
| HTS: 9401.61.6011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.” |
| Item: A series of upholstered and tufted sofa seats affixed to wooden frames. The seats do not incorporate a mattress component. Seating is provided for one or more individuals. The seat foundations and backrests are constructed of plywood and the seat legs are constructed of plastic; collectively, they comprise the frame of the seats. The seats contain no armrests. The seats are further constructed of elastic band webbing, steel wire springs, fabric, foam, and memory foam cushions encased in polyester and polyurethane materials. The seat foundations and backrest cushions are permanently affixed to the wooden frames and form a unitary whole; the cushions are not removeable. Integrated between the seat foundations and the seat backrest wooden frames are 4 metal hinges that allows the backrests to incline and decline. Further, integrated and located within the center backrest of each seat is a fold-down accent tray with 2 cup holders and USB ports. The dimensions of each seat approximate 71.6” in length, 35.4" in depth, and 31.9” in height. |
| Reason: N/A |
| Ruling Date: July 12, 2024 |
N338506: The tariff classification of glass wool from Germany
| HTS: A, B and E -- 7019.80.9000, 4.3%, “Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics): Glass wool and articles of glass wool: Other.” C - 7019.80.1090, 4.9%, “Glass fibers (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics): Glass wool and articles of glass wool: Insulation products...Other.” |
| Item: Fibrous white strands with a wool-like appearance. Products A, B, and E, are used in filtration media, battery separators, respirators and personal protective devices, fiber-reinforced plastics (GRP), friction and absorption materials, and catalyst support. Product C is used in cryogenic isolation. A CBP laboratory determined that the Microglass Fibers, products A, B, C, and E, all consist of glass wool. |
| Reason: Note 4 to Chapter 70 states, “For the purposes of heading 7019, the expression ‘glass wool’ means: (a) Mineral wools with a silica (SiO2) content not less than 60% by weight; (b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.” Products A and C meet the terms of Note 4(a), and products B and E meet the terms of Note 4(b). |
| Ruling Date: July 12, 2024 |