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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N343085: The tariff classification of a tree topper from China

HTS: 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.”
Item: A 14-inch Christmas Flower Tree Topper which consists of a battery-powered, illuminated tree topper. The plastic tree topper depicts a green and red flower atop a spiral wire base for simple, secure attachment to the top of a Christmas tree. The tree topper measures approximately 9.84" (L) x 2.36" (W) x 14.17" (H) and features LED illumination when activated by a slide switch on the battery case. Three AA batteries are included. The item will be marketed and sold exclusively as a tree topper ornament for Christmas.
Reason: N/A
Ruling Date: Oct. 11, 2024

N339080: The tariff classification of drawn textured polypropylene yarns from Slovakia

HTS: 5402.34.3000, 8.8%, “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polypropylene: Single yarn.” If the textured polypropylene yarn is 2 ply: 5402.34.6000, 8%, “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polypropylene: Multiple (folded) or cabled yarn.”
Item: A black yarn which is a drawn textured 100% polypropylene multifilament yarn. The yarn construction is two ply, 84 decitex, 24 filaments (2/84/24). The yarn will be imported on a spool and will be used in commercial settings to produce knitted socks and circular knit fabrics. The yarn is available with a denier of 50 to 100 and can be single ply. The sample is a one-ply textured yarn wholly of polypropylene multifilament fibers with a decitex of 160 and no twist. The yarn isn't considered high tenacity or elastomeric. The weight of the yarn with support is 642.3 grams.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342632: The tariff classification of standoffs from Thailand

HTS: Plastic and hybrid products: 3926.90.9989, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.”Aluminum products: 7616.99.5190, 2.5%, “[o]ther articles of aluminum: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.”
Item: Four items used to mount panels on to walls: monomounts available in aluminum, plastic resin and a hybrid combination of aluminum and plastic; multimounts available in aluminum, plastic resin and a hybrid combination of aluminum and plastic; edgemounts made from aluminum; and extra spacers available in aluminum or plastic resin.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342693: The tariff classification of pouches to be applied to human skin from Korea

HTS: 3824.99.9397, 5%, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.
Item: Three different types of pouches that contain powders consisting of various ingredients. The pouches are intended to be applied to a human body, specifically the feet, while the person is asleep. Based on traditional Chinese medicine, the pouches used to support a healthy appearance through good skin complexion.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342740: The country of origin and marking of Body Spray Mists

Origin: Indonesia, Singapore or Thailand
Marking Sufficiency: Yes
Item: Two body spray mists packaged in 8 fluid ounce spray bottles. Both products will consist of a single fragrance base supplied from Indonesia, Singapore or Thailand. The perfume base will be shipped to China where it will be blended with alcohol, water and propylene glycol. The blending process alters the viscosity of the fragrances enabling them to be applied via a spray mechanism. No chemical reaction occurs during this process. In some instances, the solution may be left standing for a certain amount of time. In other instances, it may be cooled to a prescribed temperature and filtered before packaging. The blend will be packaged into pump spray bottles. The packaging materials will all be of Chinese origin.
Reason: While the finished fragrances are made suitable for spraying by diluting the fragrance bases, they retain the same chemical identity and character as the precursor bases. In this case, the changes in concentration and viscosity that occur in China don't result in a substantial transformation for origin purposes. The country of origin of the body spray mists will be Indonesia, Singapore or Thailand.
Ruling Date: Oct. 10, 2024

N342772: The tariff classification of Levothyroxine Sodium Tablets in dosage form, from India

HTS: 3004.39.0050, 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: Other: Other.”
Item: Levothyroxine sodium is a synthetic version of thyroxine (thyroid hormone). It is indicated as a replacement therapy in primary (thyroidal), secondary (pituitary) and tertiary (hypothalamic) congenital or acquired hypothyroidism. It is also indicated as an adjunct to surgery and radioiodine therapy in the management of thyrotropin-dependent well-differentiated thyroid cancer. Levothyroxine sodium will be imported in tablet form in dosages of 25 mcg, 50 mcg, 75 mcg, 88 mcg, 100 mcg, 112 mcg, 125 mcg, 137 mcg, 150 mcg, 175 mcg and 200 mcg.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342773: The tariff classification of Sevelamer Carbonate Powder in dosage form, from Taiwan

HTS: 3004.90.9270, 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: Preparations primarily affecting the electrolytic, caloric or water balance: Other.”
Item: Sevelamer carbonate powder, imported in retail packages of 0.8 grams, is a phosphate binder that is available by prescription only. It is indicated for the control of serum phosphorus in patients with chronic kidney disease (CDK) on hemodialysis. The sevelamer carbonate powder is exported from India and the country of origin is Taiwan.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342774: The tariff classification of Lurasidone Hydrochloride Tablets in dosage form, from India

HTS: 3004.90.9239, 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: Antidepressants, tranquilizers, and other psychotherapeutic agents: Other.”
Item: Lurasidone hydrochloride, imported in 20 mg, 40 mg, 60 mg and 80 mg tablets, is an atypical antipsychotic agent. It is indicated for the treatment of adult patients with schizophrenia and for the treatment of major depressive episodes associated with bipolar I disorder.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342893: The tariff classification of a photovoltaic generator from China

HTS: 8501.71.0000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output not exceeding 50 W.”
Item: The solar panel charger is described as an IP66 rated enclosure having a monocrystalline silicon photovoltaic panel and an internal lithium battery. On the side of the charger are charging and battery status indicators, and the device is equipped with 12 V, 9 V, and 6 V outputs, and one 5.5 V input. In use, the solar panel charger is intended to provide power directly to trail cameras. The photovoltaic panel has a peak output of 3 W and is imported with a mounting bracket, a strap, and cables.
Reason: N/A
Ruling Date: Oct. 10, 2024

N342895: The tariff classification of Insta-Bubbles from China

HTS: 3402.90.5050, 9903.88.03, 3.7% + 25%, Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Other: Other: Other: Other.
Item: A concentrate bubble solution used to refill Bubble Blaster toys and Bubble Machines. This product is intended for children, ages 3 and above, and will be imported in retail-ready plastic containers of 100 ml, which will yield 1.89 liters of bubble solution when mixed with water. The Insta-Bubble concentrate solution contains PEG-8 stearate, a surfactant, and other substances.
Reason: N/A
Ruling Date: Oct. 10, 2024