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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N342405: The tariff classification of a travel bag and a tri-fold diaper pouch from Vietnam or the Philippines
| HTS: 4202.92.3131,17.6%, travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. |
| Item: A travel bag constructed with an outer surface of 100% nylon, which is a man-made textile. It features two handles and an open top. The interior features one main compartment, one open pocket, and one mesh wall pocket on each side. A tri-fold diaper pouch constructed with an outer surface of 100% nylon, a man-made textile. It features one carrying handle and a hook-and-loop closure. The article has one zippered mesh pouch permanently affixed to the interior and two additional pockets. Both articles are designed to provide storage, protection, portability, and organization to personal effects related to infant care during travel. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342464: 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 constructed of an outer shell of goat leather except for the extended cuff, which is constructed of cow leather. The glove features a lining, an inside elasticized backside wrist, and cotton textile patches for flame retardance on the backside fingertips. The glove comes in sizes M to 2X. The “X” in the style number will change depending on the size. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342478: The tariff classification of men’s upper body garments from China and Bulgaria
| HTS: 6110.20.2069, 9903.88.15, 16.5% + 7.5%, Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. |
| Item: A men’s upper body garment constructed from 94% cotton and 6% elastane rib knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. A men’s upper body garment constructed from 96% cotton and 4% elastane rib knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment extends from the shoulders to below the waist. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342565: The tariff classification of Clobetasol Propionate Cream 0.05 % in dosage form, from Italy
| HTS: 3004.32.0000, 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, containing hormones or other products of heading 2937: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Clobetasol Propionate Cream 0.05%, imported in 15g, 30g, 45g and 60g, is a synthetic corticosteroid. It is indicated for the topical treatment of moderate to severe plaque psoriasis as well as the inflammatory and pruritic manifestations of corticosteroid-responsive dermatoses. The cream will be exported from India but the country of origin is Italy. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342651: The tariff classification of catheter sub-assemblies from China
| HTS: 9018.39.0040, free, “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: [s]yringes, needles, catheters, cannulae and the like; parts and accessories thereof: [o]ther: [b]ougies, catheters, drains and sondes, and parts and accessories thereof: [o]ther.” |
| Item: A sub-assembly for a delivery catheter consisting of a handle, a strain relief component, and tubing composed of three layers: an inner layer of polytetrafluoroethylene (PTFE), a middle layers of woven stainless steel, and an outer layer of nylon and polymer material. After importation, the sub-assembly will undergo tip forming, adding on an ID band, and hydrophilic coating to form a delivery catheter. The catheter will be matched/attached with a hemostasis valve adapter, and then packed with a dilator and hemostasis valves with Y-adapters and sterilized.A Coronary Aspiration Catheter Distal Shaft and a Coronary Aspiration Catheter Hypotube which are the primary sub-assemblies of a coronary aspiration catheter, which also include a guidewire lumen. The Coronary Aspiration Catheter Distal Shaft is a tube with complete lumen and a mark band made of platinum-iridium alloys. The shaft has an inner layer of PTFE, a middle layer of nitinol, and an outer layer of polymer material. The Coronary Aspiration Catheter Hypotube consists of a handle, a strain relief component, a double mark band, a single mark band (the mark bands are printed by ink), and a Hypotube composed of an inner layer of stainless steel, and outer layer of pebax (polyether block polyamide) and nylon. After importation, the two sub-assembles are laminated together by hot melting by heating. The further processing includes guidewire lumen lamination, tip forming, hydrophilic coating, packing, and sterilization. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342674: The tariff classification of adult card games from China
| HTS: 9504.40.0000, free, "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards." |
| Item: Two card games. One consists of 224 question cards, 8 scoring wheels and instructions. The game has two types of cards posing silly questions and requires all participants to respond simultaneously. Players earn points by being in the majority and having the same answer as most of the other players. The player that earns the most points, wins the game. The card game is designed for young adults 17 years of age and older. The second consists of 336 question cards and instructions. Each round, a “manager” presents the job to earn. The rest of the players are “applicants” that build a resume using the “qualification cards”. Players take turns making their pitch to earn the job by explaining their silly qualifications detailed on a card. The manager will then choose their favorite candidate for the job. The player with the most jobs earned wins the game. The card game is designed for young adults 17 years of age and older. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342786: The tariff classification of pine rosin from China
| HTS: 3806.10.0050, 9903.88.03, 5% + 25%, “Rosin and resin acids, and derivatives thereof … : [r]osin and resin acids: [o]ther.” |
| Item: 100% pine rosin in the form of blocks or chunks packed in a plastic jar containing 10 oz., net weight. The manufacturing process of the pine rosin involves the following steps: (1) collection of oleoresin; (2) drying (this process can be accelerated by heating, which helps to evaporate the volatile oils.); (3) distillation to remove the volatile oils; (4) filtration; (5) hardening; (6) cooling and solidification (in this step, rosin can then be formed into blocks or chunks, which are the typical form of rock rosin.); and (7) grinding (if needed). |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342788: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult size costume identified as Grecian Toga Dress, which consists of a sleeveless pullover dress, shoulder drape and rope waist tie. The flimsy man-made textile dress provides the essential character of the set and features raw, unfinished armholes and hem bottom. The dress is straight with no shaping and is constructed with long loose straight stitching. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342789: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child size costume identified as Noble Knight which consists of a long-sleeved pullover upper body garment, a tunic, hood, gauntlets, boots tops and a belt. The flimsy man-made textile upper body garment features a raw, unfinished neck. Although the request mentions an attached hood, the sample hood was separate and not attached to the garment. The long sleeves and hem bottom are finished with large, visible, loose overlock stitching. Although the garment has epaulets and a neck drape with raw edges, the garment is not well made. The garment is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: Sept. 26, 2024 |
N342327: The tariff classification of plant-based products from China
| HTS (1): 2106.90.9995, 9903.88.15, 6.4% + 7.5%, food preparations not elsewhere specified or included…other…other…other…frozen. HTS (2): 2003.90.8090, 9903.88.03, 6¢/kg on drained weight +8.5% + 25%, mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid . . . other . . . other. |
| Item: The first product (1) is a plant-based imitation luncheon meat that comprises water, soy protein concentrate (15%), canola oil, corn starch, potato starch, yeast extract, wheat gluten, methylcellulose, soy protein isolate, natural flavor, salt, grill & smoke flavor and beet powder. The imitation luncheon meat is prepared by first soaking the soy proteins in water subsequent to mixing with the rest of the ingredients and forming into rectangular luncheon shapes. The luncheon meat is then fried, frozen and packed into retail pouches containing 5 pieces, weighing 7.05 ounces per pack. The second product (2) is plant-based "steak-like" slices made from lion's mane mushroom which does not contain any animal ingredients. The plant-based "steak-like" slices are comprised of water, lion's mane mushroom, onion, garlic, psyllium seed husk, sunflower oil, salt, yeast extract, black pepper, and beet powder. The product is prepared by taking beigey-white in color lion's mane mushrooms in their primary form, mixing with the seasoning ingredients (which include beet to give them the red “steak-like” color), cooking over medium to high heat in oil and water while continuing to apply pressure to achieve a meaty, dense texture. The product is then sliced into pieces, frozen and imported for retail sale in 7.05 ounce packs. |
| Reason: N/A |
| Ruling Date: Sept. 25, 2024 |