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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N343047: 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 costume identified as the Glimmering Ghost which consists of a hooded pullover dress, overskirt and plastic chain and features large, visible, loose overlock stitching around the hood opening. The long sleeves are raw and unfinished with jagged cut edges giving a tattered appearance. The hem on the shapeless dress is raw and unfinished. The dress is constructed with long, loose, straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Oct. 15, 2024 |
N343050: The tariff classification of costumes 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 Vampire Queen (long dress version), which consists of a long pullover dress, belt with attached netting skirt, crown headpiece and glovelettes and features a foam collar, the front neck is raw and unfinished and has a small strip of exposed narrow elastic stitched on with long, loose straight stitching. The long sleeves are open with raw, unfinished edges. The hem is finished with large, visible loose overlock stitching. Although the dress has some braid stitched around the collar and on the front, the dress is not well-made. |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Oct. 15, 2024 |
N343154: The tariff classification of a mask from 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 plastic mask depicting a three-dimensional dinosaur head with yellow eyes and white teeth. The mask features three levels of sound effects. The mouth can be opened and closed. The mask has an elastic strap to hold it in place, and the mask has eye and nose openings to allow for visibility. |
| Reason: N/A |
| Ruling Date: Oct. 15, 2024 |
N342581: The tariff classification of a Personal Pet from Israel
| HTS: 9804.00.20, free, “Articles imported by or for the account of any person arriving in the United States from a foreign country: Articles imported by or for the account of any person arriving in the United States who is not a returning resident thereof: Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale.” |
| Item: A pet dog whose owner will be in the United States on a temporary visit and intends to bring her pet dog which will be declared as part of their personal effects. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2024 |
N342662: The tariff classification of footwear from China. Correction to N341575
| HTS: 6404.19.9030, 9903.88.15, 9% + 7.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Valued over $12.00/pair: For men.” |
| Item: A closed-toe/closed-heel, below-the-ankle, man’s, shoe, valued at over $12 per pair. The upper is predominantly composed of knit textile, making it the constituent material of the upper. The rubber or plastics outer sole is designed for traction. There is no foxing or foxing-like band. The footwear has an athletic appearance, a U-shaped eye stay, and a short, sewn-in, elastic lace closure. Although this style has an athletic appearance and most of the construction features necessary for use during athletic games or purposes, the elastic laces need only to be spread apart to get the foot in and out of the shoe. It is considered slip-on footwear and will be classified accordingly. |
| Reason: Originally classified as athletic footwear instead of casual footwear. |
| Ruling Date: Oct. 11, 2024 |
N342726: The country of origin of a steel concrete-form insert
| Origin: Thailand |
| Item: Wood Knocker II+ concrete cast-in-place form inserts. Each product consists of an internally threaded hex head steel insert, molded plastic sleeve, and three breakaway steel-wire nails. They are designed to provide “hanger” attachment points for mechanical, electrical, plumbing and fire protection systems that connect to concrete floor, roof or wall slabs. The steel insert functions as the attachment point and enables externally threaded rods or bolts to be inserted into the cured concrete. The plastic sleeve functions to hold the steel insert in position and provide color-coding to indicate the insert size to the user. The nails function to fasten the insert and plastic sleeve to the formwork that is used to support newly poured concrete while it dries and hardens.The production of the steel insert of the Wood Knocker II+ begins in Thailand with steel rod that is sourced and purchased in Thailand. The rod is then cold-form pressed into the shape of the steel insert. During the cold-form processing, the internal spacing for two different sized threads and a locking mechanism gap are created. The steel inserts are then shipped to China where they are threaded, zinc plated, assembled with the plastic sleeve and three breakaway steel wire nails, and packed for shipment to the U.S. |
| Reason: The steel insert is the predominant component of this article. Further, the manufacturing work performed in Thailand, consisting of steel rod that is sourced and cold-form pressed into the final shape of the insert to include a custom internal spacing that accommodates two different sized fasteners and creates a locking mechanism, produces a steel insert of Thai origin. However, the additional operations that occur in China, where the steel insert is threaded and zinc plated, and then assembled with a plastic sleeve and three steel nails, are not complex and do not result in a substantial transformation of the Thai steel insert. Therefore, the Wood Knocker II+ concrete cast-in-place form inserts are of Thai origin. |
| Ruling Date: Oct. 11, 2024 |
N342775: The tariff classification of Animal Feed Additive from Brazil
| HTS: 2309.90.9500, 1.4%, “Preparations of a kind used in animal feeding: Other: Other: Other: Other: Other.” |
| Item: The product is composed of vermiculite (48%), cashew nut shell liquid (40%), castor oil (12%). The oils are blended prior to being added to the vermiculite to obtain a dry flowable product. Furthermore, the vermiculite serves as an absorbent for the oils, while the castor oil and the cashew shell nut liquid are a diluent and an antioxidant, respectively. The oils prevent oxidization thus extending the shelf life and overall quality of the animal feed. “Essential” which is introduced as an additive to animal feed products will be imported in 20 or 400 kilogram bags. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2024 |
N342807: The tariff classification of a greenhouse from Latvia
| HTS: 9406.90.0120, 2.9%, Prefabricated buildings: Other: Of metal: Greenhouses: Other. |
| Item: A self-contained, free-standing greenhouse unit that appears to measure approximately 12 feet wide by 18 feet long by 10 feet high. The structure consists of an aluminum framework and hardened glass wall and roof panels. The structure has a vaulted roof, a door for entry, and hinged vent openings on the roof. The structure is to be used as a backyard greenhouse for growing plants. It is not a commercially-used structure. It is designed to be used outdoors, is generally permanent, and is built to resist the elements. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2024 |
N342846: The tariff classification of Selumetinib Sulfate (CAS No. 943332-08-9) in bulk powder form, from Taiwan
| HTS: 2933.99.7500, 6.5%, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Other: Other: Aromatic or modified aromatic: Other: Drugs: Other.” |
| Item: Selumetinib Sulfate is a mitogen-activated protein kinases 1 and 2 (MEK1/2) inhibitor. It is indicated for the treatment of pediatric patients 2 years of age and older with neurofibromatosis type 1 (NF1) who have symptomatic, inoperable plexiform neurofibromas (PN). |
| Reason: N/A |
| Ruling Date: Oct. 11, 2024 |
N342850: The tariff classification of Hydrocortisone Sodium Phosphate (CAS No. 6000-74-4) in bulk powder form, from Italy
| HTS: 2937.29.9020, free, “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Steroidal hormones, their derivatives and structural analogues: Other: Other: Salts and esters of hydrocortisone.” |
| Item: Hydrocortisone Sodium Phosphate is a corticosteroid with anti-inflammatory and immunosuppressive properties. It is indicated for the treatment of congenital adrenal hyperplasia, for emergency asthma treatment, hypersensitivity and inflammation. |
| Reason: N/A |
| Ruling Date: Oct. 11, 2024 |