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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N342147: The tariff classification of Dr. Dent.co Professional Teeth Whitening Strips from China
| HTS: 3306.90.0000, 9903.88.03, free + 25%, “Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages: Other.” |
| Item: Dr. Dent.co Professional Teeth Whitening Strips consisting of 42 whitening strips, and a plastic mouthpiece packaged for retail sale. The strips are packaged in sets of two for a total of 21 packets (treatments). Each packet includes two whitening strips, one for the top teeth and one for the bottom teeth. The plastic mouthpiece is optional and can be used to hold the lips away from the teeth while the strips are applied. The strips are indicated to make teeth whiter within seven days by removing marks and discoloration. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2024 |
N342385: The tariff classification of gloves from Pakistan
| HTS: 4203.29.5000, 12.6%, "Articles of apparel and clothing accessories, of leather or of composition leather: Gloves, mittens and mitts: Other: Other: Other: For other persons: Lined." |
| Item: A unisex work glove stated to be constructed of buffalo leather except for the extended cuff, which is constructed of cow leather. The glove features suede overlays on the palm and backside index finger, a textile fabric bonded to the backside of the palm outer shell, a separate knit fabric lining and thermoplastic rubber molds on the back side. The glove comes in sizes XS to 3X. The “X” in the style number will change depending on the size. The essential character of the glove is imparted by the buffalo suede leather palm. |
| Reason: N/A |
| Ruling Date: Sept. 13, 2024 |
N342109: The tariff classification of footwear from China
| HTS (1), (2): 6405.90.9060, 12.5%, "other footwear: other: other: other." |
| Item: (1) A child's outdoor boot measuring approximately 6 ½ inches tall. The external surface area of the upper is comprised of sewn together rubber/plastic and textile pieces. Rubber/plastic predominates on the external surface. The boot is secured to the foot with an elastic cord threaded through three textile loops and two pairs of textile eye loops/metal triangle eyelets, on a rubber/plastic eye stay, over the tongue. The boot is also secured in front of the ankle with a hook and loop strap. The midsole and the outer sole are made of rubber/plastics. The majority of the outer sole is covered with thick leather material obscuring the material underneath. (2) A child’s outdoor boot measuring approximately 9 inches tall. The upper consists of molded rubber/plastics over the foot portion to which rubber/plastics and quilted textile components are sewn. A cord with a toggle closure is threaded through five pairs of metal eyelets over a gusseted tongue. The constituent material of the upper is rubber/plastics. The majority of the rubber/plastics outer sole is covered with thickly flocked leather material that obscures the material underneath. |
| Reason: N/A |
| Ruling Date: Sept. 12, 2024 |
N342165: The tariff classification of dicing blades from China
| HTS: 6804.21.0090, 9903.88.03, free + 25%, “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting ... Other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond: Other.” |
| Item: Five dicing blades measuring 55.6 millimeters in diameter by 4.6 millimeters in thickness at their widest points, and consist of diamond agglomerated with nickel that has been affixed to a continuous rim aluminum alloy plate. The blades are used in semiconductor dicer machines to cut semiconductor wafers or IC chips. The cutting is achieved solely by the abrasive material. |
| Reason: N/A |
| Ruling Date: Sept. 12, 2024 |
N342200: The tariff classification of an electric motor assembly from South Korea
| HTS: 8501.52.8040, free, “Electric motors…: Other AC motors, multi-phase: Of an output exceeding 750 W but not exceeding 75 kW: Other: Other.” |
| Item: Transmission Mounted Electrical Device (TMED) which is an electric drive motor assembly used in passenger automobiles. The TMED comprises two AC electric motors that are referred to as the P1 Motor and the P2 Motor, gears, an oil module, a clutch, and a housing. The P1 Motor is a multiphased AC motor with a maximum output of 13 kW, while the P2 Motor is a multiphased AC motor that has a maximum output of 54 kW. The TMED primarily functions to provide propulsion to the vehicle and supplying regenerative braking. |
| Reason: While the TMED consists of two electric motors, gearing, a cooling module, etc., the TMED still functions as an electric motor. Electric motors having additional components that merely complement the function of the motor remain classifiable in heading 8501, HTSUS. The TMED has two functions: to provide propulsion to the vehicle (electric motor) and to generate electricity during braking (regenerative braking), where the principal function of propulsion is established by the electric motor. As the additional components contribute to the operation of the electric motor, the TMED is classifiable under heading 8501. The motor’s maximum output is the highest achievable output for a short period of time before mechanical failure occurs. Furthermore, when an assembly or machine is fitted with multiple motors, such as the TMED where both motors contribute to its principal function, the maximum output of each motor is combined to produce the total maximum mechanical output. As a result, the TMED has a maximum power output where P1 and P2 are summed to produce a total maximum output power of 67 kW. |
| Ruling Date: Sept. 12, 2024 |
N342270: The tariff classification of Milk Protein Powder from Singapore
| HTS: 0404.90.1000, 0.37¢/kg: “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Other: Milk Protein Concentrates.” |
| Item: Milk Protein Powder 85%, a spray-dried milk protein concentrate manufactured by ultrafiltration of skim milk. Slight white in color with a bland flavor and flat odor and possessing no foreign materials. The merchandise, which will be used to produce confectionery, bakery and beverage products, will be imported in 20-kilogram polyethylene-lined Kraft paper bags that are heat sealed to prevent moisture and air intrusion. |
| Reason: N/A |
| Ruling Date: Sept. 12, 2024 |
N342445: The tariff classification of nonalloy steel angles from Mexico
| HTS: (1) 7216.61.0000, free, "Angles, shapes and sections of iron or nonalloy steel: Angles, shapes and sections, not further worked than cold-formed or cold-finished: Obtained from flat-rolled products." (2): 7216.91.0010, free, "Angles, shapes and sections of iron or nonalloy steel: Other: Cold-formed or cold-finished from flat-rolled products: Drilled, notched, punched or cambered." |
| Item: Roof bows used to support the aluminum roof of trailers or truck bodies, maintain the structural alignment of the trailer by connecting the side walls, and keep a consistent distance throughout the trailer. These U-shaped angles are produced from master coils of hot-dipped galvanized, high-strength nonalloy steel and conform to ASTM A653. The coils (1) are slit, roll formed (cold-formed) into the roof bow shape, and then cut to the desired length. Some of the angles (2) may also be drilled with holes on the ends to secure them to the upper side rails of the dry van or truck body. |
| Reason: After cold-forming, some of the roof bows have been drilled (i.e., mechanically worked) while others have not been drilled. The roof bows that have been drilled are more specifically provided for in 7216.91.0010. |
| Ruling Date: Sept. 12, 2024 |
N342034: The tariff classification of Glass Globe with Preserved Rose from Mexico
| HTS: 0603.90.0000, 4%, “Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other.” |
| Item: A decorative glass globe filled with water, vinegar and citric acid, and containing a single preserved natural rose in the center. The glass is then sealed in a manner akin to a snow globe with the flower as the central decorative element rather than artificial snow. |
| Reason: Of the several components that form the product at issue, only the rose is indispensable with relation to the use of the set as it represents the sole reason one would purchase the product. The component that imparts the essential character of the intended import is the rose. |
| Ruling Date: Sept. 11, 2024 |
N342100: The tariff classification of footwear from Brazil
| HTS: 6402.99.3165, 6%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing, or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: For women: Other." |
| Item: A closed toe/closed heel, below-the-ankle, unisex, slip-on shoe. The external surface area of the upper is predominantly Ethylene Vinyl Acetate (EVA) which features embossed vent holes. It has stitched-in textile near the topline and a pull tab. Textile occupies less than ten percent of the surface area of the upper. The midsole is also made of EVA and the outer sole is composed of rubber. The F.O.B. value is over $12 per pair. This style is available in a variety of colors. |
| Reason: N/A |
| Ruling Date: Sept. 11, 2024 |
N342125: The country of origin of a motor grader
| Origin: India |
| Item: A motor grader described as earth moving machinery suited for grading applications, including cutting, leveling, and contouring roads, highways, and other surfaces. It features an adjustable grading blade that is mounted within the wheelbase of the machine. The subject motor grader is assembled in India using components sourced from China, Denmark, India, Italy, Japan, the U.K. and the U.S. |
| Reason: Although the final assembly process that occurs in India requires numerous foreign inputs, significant manufacturing operations also occur in India. Multiple core assemblies and their subcomponents are wholly manufactured in India including the front, rear and hood frames. The sum of the manufacturing, preassembly of core components, and final assembly in India constitutes a substantial transformation. Thus, based on the totality of the circumstances, the country of origin of the motor grader will be India. |
| Ruling Date: Sept. 11, 2024 |