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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N341467: The tariff classification of nonalloy steel coils from South Korea

HTS: 7210.49.0091, 9903.80.01, 9903.80.12, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more."
Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width.
Reason: N/A
Ruling Date: July 31, 2024

N341466: The tariff classification of nonalloy steel coils from Japan

HTS: 7210.49.0091, 9903.80.01, 9903.81.32, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more."
Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width.
Reason: N/A
Ruling Date: July 31, 2024

N341465: The tariff classification of nonalloy steel coils from Brazil

HTS: 7210.49.0091, 9903.80.01, 9903.80.12, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more."
Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width.
Reason: N/A
Ruling Date: July 31, 2024

N341149: The tariff classification of Semaglutide (CAS No. 910463-68-2) in bulk form, from Taiwan

HTS: 2937.19.000, “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Other.”
Item: Semaglutide is a glucagon-like peptide 1 receptor agonist used to improve glycemic control in type 2 diabetes mellitus, treat obesity, and reduce the risk of major adverse cardiovascular events in selected adults.
Reason: N/A
Ruling Date: July 31, 2024

N341122: The tariff classification of a sunscreen applicator from China

HTS: 3926.90.9989, 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: The “Boon Shmear Sunscreen Applicator." The device consists of a plastic tubular body and a sponge applicator head. The user would twist the device to the “on” position to release the sunscreen, squeeze the body to dispense the sunscreen onto the applicator, then apply the sunscreen where needed. The body will be clear so that the user can see how much sunscreen is remaining. This product will include a cap and will also come with a replacement sponge head. Additional replacement sponge heads will be sold separately. The device would be imported and sold empty and will be filled by the consumer with their own sunscreen. This will be used solely as an applicator for sunscreen and will be marketed as such. It will be registered as a medical device with the FDA.
Reason: N/A
Ruling Date: July 31, 2024

N341471: The tariff classification of nonalloy steel coils from Poland

HTS: 7210.49.0091, 9903.80.01, 9903.80.72, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more."
Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width.
Reason: N/A
Ruling Date: Aug. 1, 2024

N341470: The tariff classification of nonalloy steel coils from China

HTS: 7210.49.0091, 9903.80.01, 9903.88.15, free + 25% + 7.5%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more."
Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width.
Reason: N/A
Ruling Date: Aug. 1, 2024

N341469: The tariff classification of nonalloy steel coils from Vietnam

HTS: 7210.49.0091, 9903.80.01, free + 25%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more."
Item: Zinc-coated nonalloy steel coils. The coils are hot-dipped galvanized and are made to ASTM A653. These cold-rolled nonalloy steel coils measure 0.71 mm or 0.86 mm in thickness and are 1150 mm in width.
Reason: N/A
Ruling Date: Aug. 1, 2024

N341361: The tariff classification of a shopping-style tote bag from China

HTS: 4202.92.4500, 9903.88.03, 20% + 25%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other."
Item: A shopping-style tote bag constructed of polyester that is coated with plastic sheeting on the outer surface of the finished article. The bag is designed to provide storage, protection, organization, and portability to personal effects during travel. It features two handles and an open top. The article measures approximately 35”x13”x14”.
Reason: N/A
Ruling Date: Aug. 1, 2024

N341338: The country of origin of electronic cigarettes

Origin: Indonesia
Item: Disposable electronic cigarettes.The manufacturing process begins in Indonesia with the manufacture of the heating module and control module. In Indonesia, the heating module, which is comprised of a heater base, ceramic matrix, and fabric strip, is created by wrapping the ceramic matrix with the fabric strip and then placing this subassembly onto the heater base. This process creates the complete heat module that is used to atomize the desired e-liquid. Further, in Indonesia, the control module is created. This consists of a fixing seat, airflow sensor, and USB port. These units are assembled together by wiring the airflow sensor to the fixing seat and soldering the USB socket to the electrical connections of the sensor and seat. This creates the finished module, which will be responsible for the activation of the vaporization function created within the heating module. Upon completion, the heating and control modules are sent to China for further processing. In China, the heating and control modules are connected through a specialized bracket. The lithium battery is then soldered to the USB within the control module before all parts are enclosed within the housing. The finished device is then tested for function and packaged for shipment to the U.S.
Reason: The heating module and control module are the essential components of the finished article. Further, the creation of these modules in Indonesia renders their end use predetermined and all subsequent assembly performed in China is not significantly complex to change the name, character, or use of the subassemblies.
Ruling Date: Aug. 1, 2024