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:
N343024: The tariff classification of conduit connector from China
| HTS: 8538.90.8160, 9903.88.01, 3.5% + 25%, "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other: Other: Other parts of switchgear, switchboards, panel boards and distribution boards." |
| Item: The Romex Connector is a zinc die-cast cable connector used as a bulkhead entry point to power panels and various types of electrical distribution enclosures. In use, the subject connector is attached to an electrical panel or board and type MM or SE electrical cable is drawn through. Once in place, the threaded clamp is tightened to permanently affix the cable to the panel. |
| Reason: N/A |
| Ruling Date: Oct. 23, 2024 |
N343124: The tariff classification of tungsten carbide rod blanks and cylindrical flux coating drawing die blanks from Taiwan
| HTS: (1) 8209.00.0030, 4.6%, plates, sticks, tips and the like for tools, unmounted, of cermets: of sintered metal carbides. (2) 8479.90.9596, free, “[m]achines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other.” |
| Item: Tungsten carbide rod blanks (1) identified as CR12. Each contains by weight 89%-90% tungsten carbide (WC),10% cobalt (Co) (serving as a binder) and other materials (less than 1%). The tungsten carbide rods are primarily used in the production of cutting tools such as end mills and drills, as well as in wear parts and precision forming tools. At the time of importation, each rod measures 3.0 mm in diameter and 14.3 mm in length. After importation, the rods will be resistance welded onto steel shanks, then the tungsten carbide part will go through step grinding, grinding and sharpening to be turned into cutting tools, such as end mills, drills and other precision forming tools. These cutting tools, machined from the tungsten carbide rods, will then be mounted to cutting machines via tool holders. Cylindrical flux coating drawing die blanks (2) identified as CF15. Each contains by weight 89%-90% tungsten carbide (WC), 10% cobalt (Co) (serving as a binder) and other materials (less than 1%). The die blanks have an outer diameter of 90 mm and are 100 mm in height, with their inner diameters measuring 15 mm and 75 mm. When the blanks arrive in the U.S., they will be machined into finished flux coating drawing dies and will be principally used with a die flux coating machine to coat the surface of a welding electrode wire. The die flux coating process is as follows: steel wires are sent through a conveyor, then into a tube in the flux coating machine. The wires pass through a flux nozzle to be first painted with flux paste, and then pass through the flux coating die, which will apply hydraulic pressure to the flux painted wire and fix the flux coat with uniform density onto the wire. The flux coating machine does not draw or extrude the wire itself. |
| Reason: In this case, when the flux coating die blanks are imported into the U.S., they have the same outer shape and dimensions as the finished product. Typically, U.S. customers need perform only grinding and polishing for the inner hole to increase cylindrical concentric accuracy for their final use. Nothing suggests that the article has any practical use other than for completion into a finished flux coating die. Therefore, the flux coating die blank is an unfinished one that which has the essential character of a complete or finished part. |
| Ruling Date: Oct. 23, 2024 |
N343153: The tariff classification of a stuffed faux fur blanket from China
| HTS: 6301.40.0020, 8.5%, “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” |
| Item: A blanket comprised of an outer surface of 100% polyester knit pile fabric. One face fabric is a long faux fur pile fabric and the reverse face is a short pile fabric. A layer of 100% polyester filling lies between the two face fabrics. The blanket is sewn along the edges with a knife-edge finish and features a brown faux leather polyvinyl patch with the embossed words “FRYE SINCE 1863” sewn on the bottom right corner of the long pile face. The blanket measures 60 x 70 inches. |
| Reason: N/A |
| Ruling Date: Oct. 23, 2024 |
N343393: The tariff classification of plastic bookmarks from China
| HTS: 3926.10.0000, 5.3%, “Office or school supplies,” of plastic. |
| Item: A package of three plastic bookmarks. The bookmarks are constructed of two layers of clear, flexible vinyl and measure 8 inches long by 3.25 inches wide. The front of each bookmark is printed with a unique, colorful design of either planets, UFOs, or the saying “The Galaxy is Waiting.” A small charm is attached to a short metal chain at the top. Glitter is suspended between the two layers of clear vinyl and can move about freely inside. |
| Reason: N/A |
| Ruling Date: Oct. 23, 2024 |
N339088: The tariff classification of onion products from China
| HTS: 2005.99.2000, 9903.88.03, 4.5% + 25%, "other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 ... other vegetables and mixtures of vegetables ... other ... onions." |
| Item: 100% double dried onion that is primarily used as a flavor enhancer and seasoning while cooking. The double dried onion refers to a cooking method beyond dehydrating, which uses dry heat, whether via an open flame, oven or other heat source. The second “drying” procedure is toasting, which enhances flavor through caramelization and Maillard browning on the food surface. The first two products, “Double Dried Onion Chopped Low Micro” and “Double Dried Onion Minced Low Micro,” are creamy to light yellow in color containing the typical pungent onion flavor. The third and fourth products, “Double Dried Onion Granulated Low Micro” and “Double Dried Onion Powder Low Micro,” are creamy white in color with the typical pungent onion flavor. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N342887: The tariff classification of birthday sash from China
| HTS: 3926.20.9050, 9903.88.03, 5% + 25%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other, Other." |
| Item: A birthday sash; the 66-inch-long sash is made of polyurethane material that is cut into 7-inch by 0.2-inch strips. It features a 4.5 inch x 4.5 inch cutout phrase constructed from coated polyester fabric with a felt fabric backing. The cutout is screen printed with the phrase "IT'S MY." The sash also features sevent letters measuring 4.5 inches in height and 1 to 3.5 inches in width (depending on the letter.) Each letter is covered with PET glitter over polyurethane fabric with a felt fabric backing. The seven individual letters spell out "BIRTHDAY." Together, the sash reads, "IT'S MY BIRTHDAY.” The cutout letters, phrase and fringed material are sewn together at the top and covered with a narrow polyester fabric that runs the length of the sash. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N342889: The country of origin of a Cool Shell Mini-Diffuser
| Origin: China |
| Item: A Cool Shell Mini-Diffuser air freshener marketed for use in vehicles. The diffuser attaches to a vehicle’s vent and uses the vehicle’s climate control system to reduce odors and deliver a fragrance. In China, a fragrance oil made in China is blended with 20 or more chemicals including stabilizers, preservatives, solvents, colorants, helper agents and evaporation modifiers sourced from various countries and creating a fragrance compound. The fragrance compound is exclusively designed to work with the diffuser and won't emit the same scent intensity and aroma if used in a different format. In Thailand, the component parts of the Cool Shell Mini Diffuser’s outer housing are manufactured. The following parts are made through injection molding with resin from Taiwan: scent dialer, back housing, front housing and clip. The scent dialer allows the user to control the intensity of the scent emitted. The back and front housing create the outer structure of the diffuser to house the capsule (described in the third step). The clip is attached to the back housing and is used to affix the diffuser to the vehicle’s vent. In Thailand, plastic film, made in China, is cut to shape and filled with the fragrance compound, made in China, to create the capsule. Laminated foil, made in China, is cut to shape and adhered to the back of the capsule as a covering and pull tab. The covering seals the fragrance, and the pull tab allows the consumer to remove the foil covering allowing the capsule to emit its fragrance. In Thailand, the capsule and housing components are assembled to create the Cool Shell Mini Diffuser. It's placed in clear plastic blister packaging, made in Thailand. A paperboard backer card, made in Thailand, with brand and product information is placed at the back of the packaging. Finally, a scratch and sniff sticker, made in the U.S., is placed on the blister packaging to allow the retail customer to smell the scent prior to purchasing the item. |
| Reason: The processes performed in Thailand don't result in a substantial transformation of the product’s core component (fragrance). Therefore, the country of origin for the subject product is China. |
| Ruling Date: Oct. 22, 2024 |
N342897: The tariff classification of Tranexamic Acid in dosage form, from China
| 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: Tranexamic acid, imported in 1000 mg/10 mL (100 mg/mL) vials, is an antifibrinolytic. It's used to reduce or prevent hemorrhagic episodes, especially in the context of hyperfibrinolytic disorders. The tranexamic acid will be exported from India and the country of origin is China. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N342898: The tariff classification of Mesalamine Tablets in dosage form, from India
| HTS: 3004.90.9259, 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 digestive system: Other.” |
| Item: Mesalamine, imported in 1.2 gram tablets, is an aminosalicylate. It is indicated for the treatment of mild to moderate active ulcerative colitis and also to maintain remission once achieved. |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |
N342899: The tariff classification of Pitavastatin Calcium Tablets in dosage form, from India
| HTS: 3004.90.9221, 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: Cardiovascular medicaments: Other” |
| Item: Pitavastatin calcium, imported in 2 mg and 4 mg tablets, is in a class of medications called HMG-CoA reductase inhibitors (statins). It is indicated as an adjunct to diet to reduce low-density lipoprotein cholesterol (LDL-C) in adults with primary hyperlipidemia and adults and pediatric patients aged 8 years and older with heterozygous familial hypercholesterolemia (HeFH). |
| Reason: N/A |
| Ruling Date: Oct. 22, 2024 |