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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N342000: The tariff classification of Allopurinol Tablets in dosage form from India
| HTS: 3004.90.9291, 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: Other.” |
| Item: Allopurinol, imported in 100 mg and 300 mg tablets, is a xanthine oxidase inhibitor that reduces the production of uric acid in the body. It is indicated for the treatment of asymptomatic hyperuricemia in patients with gout, recurrent calcium oxalate calculi, and various malignancies. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2024 |
N342001: The tariff classification of Lacosamide 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: Lacosamide, imported in 50 mg and 100 mg tablets, is an antiepileptic drug in a class of medications called anticonvulsants. It is indicated for the treatment of partial-onset seizures and as adjunctive therapy in the treatment of primary generalized tonic-clonic seizures. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2024 |
N342084: The tariff classification of electric passenger and cargo vehicles from China
| HTS: (1), (3) 8703.90.0100, 9903.91.03, 2.5% + 1000%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: Other” (2), (4) 8704.60.0000, 9903.88.02, 25% + 25%, “Motor vehicles for the transport of goods: Other, with only electric motor for propulsion” |
| Item: Four models of electric vehicles designed either for the transportation of people, or cargo. The first configuration (1), Model Number 62002-A, is an electric cart with rear seats (top speed 19.9 mph). The second configuration (2), Model Number 62002-B, is a personal utility cart with rear dump cargo (top speed 19.9 mph). The third configuration (3), Model Number 62002-C, is a personal cart with rear seats (top speed 24.9 mph). The fourth configuration (4), Model Number 62002-D, is a personal utility cart with rear dump cargo (Top speed 24.9 mph). |
| Reason: N/A |
| Ruling Date: Sept. 4, 2024 |
N341932: The tariff classification of Fosfomycin Tromethamol (CAS No. 78964-85-9) in bulk powder form, from Ireland
| HTS: 2941.90.5000, free, “Antibiotics: Other: Other: Other.” |
| Item: Fosfomycin Tromethamol is also known as Fosfomycin Tromethamine which is a synthetic broad-spectrum antibiotic. It is indicated for the treatment of bladder infections such as acute cystitis or lower urinary tract infections. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2024 |
N341938: The tariff classification of a costume from China
| HTS: 6204.43.4040, 16% + 7.5%, “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): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” |
| Item: The submitted sample identified as “Belle Dress” is constructed of knit and woven components. The front bodice top layer, shoulder straps, skirt layers and lining are constructed of 100% polyester woven fabric. The back bodice, front bodice mid layer and skirt lining ruffle are constructed of 100% polyester knit fabric. All components of the dress are well-made with sturdy seams and styling details. The dress features well-made spaghetti straps, pleated shoulders, a multi-layer bodice, an overskirt, and a skirt. The garment also features sash inserts at the waist, a shirred skirt, and an overskirt with an attached multi-layer petticoat. A stiffener is used in the skirt hem to provide shaping. |
| Reason: The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. Because the garment is made up of different fabrics, it is considered a composite good. Such garments are classified by the fabric that imparts the essential character, General Rules of Interpretation 3(b), noted. In this case, the woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Sept. 3, 2024 |
N341943: The tariff classification of a costume from China
| HTS: (1) 6211.43.1092, 16% + 7.5%, “Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.” (2) 6204.53.3020, 16% + 7.5%, “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” (3) 6217.10.9530, 14.6% + 7.5%, “Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other, Of man-made fibers.” |
| Item: The submitted sample identified as “Moana Classic Dress” is composed of three pieces. The upper body garment is constructed of 100 percent polyester woven fabric on the front and 100 percent polyester knit fabric on the back. The skirt and sash are constructed of 100 percent polyester woven fabric. All components are well-made with sturdy seams and styling details. The upper body garment features well-made spaghetti straps and is multi-layer with tight merrow at the hem. The garment does not reach the waist. The sash measures approximately 18” by 6” and has clean finished turned and stitched edges. The skirt features tunnel elastic waist with tight merrow stitch on scalloped edge hem. |
| Reason: The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. The costume consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that are packaged with the garments must be separately classified. |
| Ruling Date: Sept. 3, 2024 |
N341947: The tariff classification of a costume from China
| HTS: (1) 6204.43.4040, 16% +7.5%, “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): Dresses: Of synthetic fibers: Other: Other: Other: Girls’.” (2) 6211.43.1092, 16% + 7.5%, “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.” |
| Item: The submitted sample identified as “Anna (Frozen I) Classic Dress” consists of a dress and a cape constructed of knit and woven components. The front bodice of the dress, the sleeves, collar, skirt layers and cape are made of 100 percent polyester woven fabric. The back bodice is made of 100 percent polyester knit fabric. The dress features long sleeves, a multi-layered skirt that extends below the knees, and a rear closure with three hook and loop tabs. The cape features a faux fur insert piping secured with a dressmaker hook and eye closure at the front. All components of the dress are well-made with sturdy seams and styling features. |
| Reason: The overall amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in durability; the costumes are well made. Because the garment is made up of different fabrics, it is considered a composite good. Such garments are classified by the fabric that imparts the essential character, General Rules of Interpretation 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the woven fabric which comprises most of the dress imparts the essential character. |
| Ruling Date: Sept. 3, 2024 |
N341962: The classification, country of origin and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a photovoltaic (PV) generator
| HTS: 8501.72.1000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output exceeding 50 W: Of an output not exceeding 750 W” |
| Origin: Indonesia |
| DR-CAFTA: Qualifies |
| Item: The merchandise under considered is identified as the PV Panel, Item Number DZM550W-72-182P, which is described as a monocrystalline PV panel consisting of an aluminum frame, glass, encapsulant, PV cells, a back sheet, and a junction box. You state that the PV Panel has the ability to supply electricity directly to an electrical load and provide examples, such as an inverter, a regulating device, a battery, and/or lights. The submitted technical specifications indicate that the maximum output of the panel is 550 W. The subject PV Panel is said to be manufactured in the Dominican Republic, as described below, from foreign sourced materials/components. |
| Reason: The assembly of the PV cells by soldering electrical connections and laminating in the Dominican Republic is not complex and does not substantially transform the PV cells into a new and different article of commerce with a new name, character, and/or use. The PV Cells impart the character of the finished electrical generator. Thus, the subject PV Panel, Item Number DZM 72-182P, is considered a product of Indonesia for origin and marking purposes at the time of importation into the United States.Based on the facts presented, all of the components and/or materials that make up the PV Panel, which are assembled in the Dominican Republic, are classifiable outside of heading 8501, HTSUS, and the requisite tariff shift rule is met. As a result, the finished PV Panel, Item Number DZM550W-72-182P, is considered originating goods under the DR-CAFTA and eligible for preferential treatment upon importation into the United States. |
| Ruling Date: Sept. 3, 2024 |
N341975: The tariff classification of Edaravone (CAS No. 89-25-8) in bulk powder form, from Spain
| HTS: 2933.19.3500, 6.5%, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: Other: Aromatic or modified aromatic: Other: Drugs.” |
| Item: Edaravone is a free radical scavenger and neuroprotective agent with antioxidant properties. It is indicated for the treatment of amyotrophic lateral sclerosis (ALS), also known as Lou Gehrig's disease, a neurological disorder that affects motor neurons. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2024 |
N341977: The tariff classification, country of origin marking, and eligibility under 9802.00.5060 of men’s T-shirts from Honduras, El Salvador, and the Dominican Republic
| HTS: 6109.10.0012, 9802.00.5060, duty upon the value of the repairs or alterations "T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other T-shirts: Men’s." |
| Origin: The screen printing and relabeling of the garments in El Salvador does not change their original countries of origin. Accordingly, upon reimportation, the screen-printed garments must be marked with their original countries of origin. Additional marking that identifies the country where the garments are screen printed (e.g., “screen printed in El Salvador”) is not required. |
| Item: Style EZ100 is a men’s T-shirt constructed from 100% cotton, lightweight jersey knit fabric. Style EZ100 features a rib knit crew neckline; short, hemmed sleeves; a screen-printed design on the chest, and a straight, hemmed bottom. |
| Reason: CBP has previously ruled that both screen printing and re-labeling of garments are acceptable alterations for the purposes of 9802.00.5060, Harmonized Tariff Schedule of the United States (HTSUS). See, for example, HQ H014657, dated Nov. 8, 2007. Accordingly, upon reimportation, the screen-printed and relabeled T-shirts will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. |
| Ruling Date: Sept. 3, 2024 |