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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N343388: The tariff classification of Levothyroxine Sodium for Injection 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 for injection, imported in 100 mcg, 200 mcg and 500 mcg, is a synthetic version of thyroxine (thyroid hormone). It is indicated for the treatment of myxedema coma (severe hypothyroidism), a condition where the thyroid gland does not produce enough thyroid hormone. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343389: The country of origin and applicability of Section 301 remedies regarding a combined coolant and refrigerant fluid distribution assembly
| Origin: Mexico |
| Item: A combined coolant and refrigerant fluid distribution assembly that combines coolant and refrigerant fluid distribution subassemblies into a single imported assembly for incorporation into a Rivian-branded automotive vehicle. The primary function of the assembly is the consolidation of coolant and refrigeration fluid distribution and control. In addition to controlling the fluid direction and flow rate of the respective fluid types, the combined megabundle assembly has the capability to exchange thermal energy to and from each subassembly. The final product, consisting of 44 individual Chinese-origin components, is assembled in Mexico after several distinct product preparation, testing and packaging operations. |
| Reason: The assembly operations in Mexico are complex, consisting of multilevel assembly operations that require a high degree of precision using specialized equipment, advanced technology and rigorous testing. The process requires mechanical assembly combined with robotics, camera guidance systems, automated quality assurance tools, and radio-frequency identification (RFID) and quick response (QR) code scanners. Furthermore, a sizable and well-trained group of workers is required to carry out operations and assembly. The assembly operations in Mexico result in the individual components from China losing their separate identities to become a new and different article of commerce, i.e., a combined coolant and refrigerant fluid distribution assembly (megabundle). As such, for the purposes of Section 301 applicability, the country of origin of the megabundle will be Mexico. |
| Ruling Date: Nov 5, 2024 |
N343390: The tariff classification of a women’s knit garment from China
| HTS: 6114.30.3070, 9903.88.15, 14.9% + 7.5%, “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or Girls.’” |
| Item: A women’s garment, similar to a sarong, composed of 100% polyester mesh knit fabric. The garment does not cover the shoulders, upper arms, or elbows, and features a 1.25 inch sewn-in neck collar with a plastic jewel in front, oversized arm holes, and a split front opening that extends from the collar to the ankle. The hem bottom is raw and unfinished. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343451: The country of origin of a teleconferencing device
| Origin: Taiwan |
| Item: The Neat Pad tablet-like device used to run teleconferencing applications, facilitating virtual meetings. It is designed to control meetings, display room availability and connect/control a separate sound bar/microphone device. The Neat Pad is limited in use and function, it can only connect to and download/run specific teleconferencing applications. It cannot run internet searches, nor can it interact with social media sites. All materials, components and electrical elements will be sourced from both Taiwan and China, to produce the finished goods within Taiwan. Additionally, the activities of testing, packing and the integration of the software will be conducted within Taiwan. The Neat Pad consists of an LCD touchscreen, housing and numerous printed circuit board assemblies (PCBAs). The PCBAs incorporated include a connector board, a power board, various sensor boards, microphone/audio boards and the main PCBA which is the “brain” of the system. The various components/elements that make up each PCBA will be sourced from China and Taiwan; they include, resistors, diodes, connector jacks, transistors integrated circuits and numerous other electrical elements. |
| Reason: The manufacturing processes that take place within Taiwan to create the Neat Pad, is both substantial and complex. The character of this product is imparted by the main PCBA which would be considered the dominant component of this assembly. The manufacture of the main PCBA, (as well as all other PCBAs) and the final assembly process of the good, which all takes place with Taiwan, results in a substantial transformation of all non-originating components/elements. |
| Ruling Date: Nov. 5, 2024 |
N343623: The tariff classification of a digital thermometer from China
| HTS: 9025.19.8020, 9903.88.02, free + 25%, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Clinical: Other.” |
| Item: The 3-in-1 True Temp Thermometer, which is a digital thermometer that provides the temperate reading to the user via an integrated backlit LED screen. In operation, the user will place the thermometer in the mouth, rectum, or under the armpit and wait for the reading to display. Within 10 seconds, the reading will be delivered to the user. The thermometer also performs an automatic second check to verify results, which is provided within 30 seconds. A rectal stopper keeps the thermometer from being inserted too far into the rectum. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343624: The tariff classification of an infrared thermometer from China
| HTS: 9025.19.8010, 9903.88.02, free + 25%, “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Clinical: Infrared thermometers of a kind described in statistical note 2 of this chapter.” |
| Item: The 3-in-1 Ear, Forehead and Touchless Infrared (IR) Thermometer, which is an infrared thermometer that provides the temperate reading to the user via an integrated backlit LED screen. In operation, the user will place the thermometer in front of the ear or forehead and then press the activity button. Within one second, the reading will be delivered to the user on the integrated LED screen. High-temperature readings are determined not only by the actual reading but also a color-coded screen (red, “high,” orange, “slightly high,” green, “normal”), and sound alert. The IR thermometer can be used to take the temperature of both children and adults. The device’s memory stores up to 40 previous temperature readings. The thermometer is battery-operated and includes a storage pouch. |
| Reason: N/A |
| Ruling Date: Nov. 5, 2024 |
N343626: The classification of a foldable cot from Mexico
| HTS: 9403.20.0048, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Foldable mattress foundations with legs, having the characteristics of a bed or bed frame, whether or not mechanically adjustable: Stationary (not mechanically adjustable).” |
| Item: A foldable cot described as a heavy-duty foldable cot used for camping, shelters, emergency response, homes, and various other settings. The cot is made from a 1-inch square steel tube with an epoxy powder-coated finish. The deck is made of a poly/nylon fabric with a PVC backing and has a sewn-in foam pad. It is supported by six legs, weighs 28 lbs., and can hold 375 lbs. The complete cot will be imported with a poly/nylon fabric storage bag with a fabric shoulder strap and a drawstring closure. It is made in Mexico. |
| Reason: The essential character of the subject cot is imparted by the metal frame, as it provides the support and stability to the cot and makes up the majority of the cot’s value and weight. |
| Ruling Date: Nov. 5, 2024 |
N343285: The tariff classification of an eyeglass cleaning kit from Austria
| HTS: 3402.50.5100, free, 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: Preparations put up for retail sale: Other. |
| Item: An eyeglass cleaning kit. The kit contains 10 cleaning tablets, comprised of a surface-active preparation, one eyeglass container with a lid, and one microfiber cleaning cloth. The kit is intended to clean the frame, lenses and all parts of eyewear. |
| Reason: The eyeglass cleaning kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the cleaning tablets. |
| Ruling Date: Nov. 4, 2024 |
N343290: The country of origin of an automotive windshield
| Origin: Mexico |
| Item: An automotive windshield that is an original equipment manufacturer good used with the Volkswagen ID Crozz SUV truck. You state that the “flat” glass (cleared, colored and tinted) from China, various primers, adhesives, paints and other miscellaneous items from the U.S., and minor components from several other countries, are imported into Mexico for further processing with Mexican-origin connectors and other parts. |
| Reason: The flat glass undergoes a substantial transformation in Mexico and emerges from the above-mentioned processes in Mexico as an identifiable automotive windshield. As a result, the country of origin of the automotive windshield for purposes of applying Section 301 trade remedies is Mexico. |
| Ruling Date: Nov. 4, 2024 |
N343343: The tariff classification of Poliomyelitis Vaccine inactivated monovalent types 1, 2 and 3 from France
| HTS: 3002.41.0000, free, “Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: Vaccines for human medicine.” |
| Item: Poliomyelitis vaccine inactivated monovalent types 1, 2 and 3 are vaccines that protect against the polio virus and are given to prevent poliomyelitis. The imported poliomyelitis inactivated vaccines will be used only for in vitro laboratory research, approved by Emory University Institutional Review Board. These vaccines are the same as those regularly used in the inactivated polio vaccine (IPV), which is given in routine immunization schedules in the USA and many other countries. The total quantity imported is about 2 mg (0.5-0.7 mg per type). |
| Reason: N/A |
| Ruling Date: Nov. 4, 2024 |