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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N343512: The tariff classification of Sevelamer Hydrochloride Tablets in dosage form, from India
| 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 hydrochloride, imported in 800 mg tablets, is a phosphate binder used to treat hyperphosphatemia, an electrolyte disorder in which there is an elevated level of phosphate in the blood. It is also used to control phosphorus levels in patients with chronic kidney disease who are on dialysis. |
| Reason: N/A |
| Ruling Date: Nov. 13, 2024 |
N343732: 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-sized costume identified as Cry Baby, which consists of a long-sleeved bodysuit, bib, headpiece and oversize plastic safety pins and features a capped neck with a deep back opening, closed with an unfinished string tie. The sleeves and leg openings are raw and unfinished. The bodysuit includes a “diaper” with raw unfinished edges. The “diaper” is attached to the bodysuit by hook and loop strips where a wire hoop is inserted to provide the rotund look of a large baby. The bodysuit is stitched with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile bodysuit imparts the essential character of the set. |
| Ruling Date: Nov. 13, 2024 |
N343733: 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 Hercules, which consists of a sleeveless pullover robe, body armor with attached cape, wrist cuffs, leg guards and headband and features large, visible, loose overlock stitching on the neck and armholes. The hem bottom is raw and unfinished. The seams of the shapeless robe are stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set. |
| Ruling Date: Nov. 13, 2024 |
N343734: 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-sized costume identified as Sumo Wrestler, which consists of a long-sleeved bodysuit and headpiece and features a capped neck with a deep back opening, closed with an unfinished string tie. The sleeves and leg openings are raw and unfinished. The bodysuit includes an attached belt/thong with a wire hoop at the waist to provide the rotund look of a sumo wrestler. The edges of the thong are raw and unfinished. The bodysuit is stitched with long loose straight stitching. |
| Reason: The flimsy man-made knitted textile bodysuit imparts the essential character of the set. |
| Ruling Date: Nov. 13, 2024 |
N343779: The tariff classification of polytetrafluoroethylene rods in a polypropylene container from China
| HTS: 3916.90.5000, 9802.00.80, 9903.88.02, 5.8% + 25%, monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other |
| Item: 50 rods of extruded Polytetrafluoroethylene (PTFE) in a molded polypropylene container. The extruded PTFE rods measure 2 mm in diameter and are 60 mm in length. The product will be used in a dental office setting. The PTFE will be measured, cut and sterilized by dental practitioners for use during dental implant procedures. |
| Reason: The container simply holds the PTFE until use by the dental practitioner. For this reason, the PTFE provides the essential character of this product. |
| Ruling Date: Nov. 13, 2024 |
N343403: The tariff classification of engine parts from South Korea
| HTS: (1) 8409.91.5010, 2.5%, “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: Other: Connecting rods.” (2) 8409.91.5085, 2.5%, “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: Other: Other.” |
| Item: Five separate engine parts that include the piston (1), connecting rod (2), a pin, rings, and snap ring (1). The piston is made from steel and converts the reciprocating (up-and-down) motion in the engine down to the crankshaft through the connecting rod. The connecting rod connects the piston to the crankshaft, and together with the crank, forms a simple mechanism that converts reciprocating motion into the rotary motion of the crankshaft. The three rings (top ring, second ring, and oil ring) perform roles including locking in the explosive power inside the combustion chamber, closing space between the piston and cylinder wall, and maintaining engine oil. The pin is made from a steel-chromium-molybdenum alloy and it connects the piston to the connecting rod. The snap ring is made from high carbon steel and its purpose is to prevent the relative movement of parts. |
| Reason: N/A |
| Ruling Date: Nov. 12, 2024 |
N343483: The tariff classification of plastic automotive body trim pieces from China
| HTS: 3926.30.5000, 9903.88.15, 5.3% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: Two automotive components that are rectangular, extruded products made of polyvinyl chloride (PVC) plastic with a stainless-steel reinforcement included in the plastic body. The interior of the plastic body also contains a clip-shaped fastening device. This clip engages with a hole in the glass run on the outside of the vehicle door. Plastic end pieces are attached at both ends to cover sharp front parts and enhance the appearance. The difference between the two trim pieces is the first features a high-gloss film attached to the outer surface of the plastic body and the second has the same color and texture as the rear door molding. They function to fill the gap between the vehicle body and the window, preventing the entry of foreign substances, and to enhance the external appearance of the vehicle door. |
| Reason: They would be considered plastic fittings for coachwork of heading 3926 and that the plastic would impart the essential character over the metal, General Rule of Interpretation 3(b) noted. |
| Ruling Date: Nov. 12, 2024 |
N343522: The tariff classification of a metal wreath hanger from China
| HTS: 8302.50.0000, 9903.88.03, free + 25%, Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof |
| Item: The Adapt™ Adjustable Wreath Hanger with Stamped or Printed Holly Patterns. This article functions to hang a wreath on a door. It is made of two steel pieces: the top assembly that hangs over the door, and the bottom hooked assembly that holds the wreath and that can slide to adjust the height of the wreath. A holly pattern is stamped or printed on the portion of the hanger that is visible on the side of the door that does not display the wreath. It will be imported in a selection of finishes. |
| Reason: N/A |
| Ruling Date: Nov. 12, 2024 |
N343545: The tariff classification and country of origin of seats
| HTS: 9401.39.0010, free, Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Vietnam |
| Item: Five manual gas lift, variable height adjustment, ergonomic swivel seats that are constructed of metal frames. Each upholstered seat has a swivel mechanism, five wheeled casters, armrests, wooden seat foundation decks and wooden seat backrest decks. Dependent on the seat, the upholstery materials will be comprised of foam encased in either bonded leather + mesh or solvent free polyurethane (EPU) leather + polyvinylchloride (PVC). Each seat will provide seating for a single individual. Each seat will be imported unassembled, packaged for retail sale, and will contain all hardware required for assembly. In Vietnam, (1) the Chinese textile fabrics will be cut to specific shapes and dimensions using fabric cutting machines, (2) the Vietnamese foam will be cut to specific shapes, dimensions, and then molded using foam cutting and molding machines, (3) the cut to shape textile fabric seat foundations and the seat backrests will undergo assembly using sewing machines, (4) the plywood seat foundations and the seat backrests will be cut to specific shapes and dimensions, spray glued, and will undergo additional assembly using drilling and riveting machines, (5) dependent on the seat, certain wood components will undergo shearing, polishing, surface sanding, vertical milling, grooving and drilling, (6) dependent on the seat, certain metal components will undergo welding, grinding, powder coating, and spray-painting, and (7) the seating components will undergo final assembly and upholstery using hand tools, pneumatic stapling tools, gluing and nailing machines. In Vietnam, the complete, upholstered and unassembled seating components will be inspected, packed, labeled and then exported to the U.S. |
| Reason: The Chinese components lose their identity during manufacture and undergo a substantial transformation in Vietnam to become complete and unassembled seats, thereby, taking on new names, characters, and identities. In view of these facts, the country of origin will be Vietnam. |
| Ruling Date: Nov. 12, 2024 |
N343555: The country of origin of the JAS-Mixing Fork-1500kg
| Origin: South Korea |
| Item: The JAS-Mixing Fork-1500Kg, is an automated guided vehicle that resembles a straddle lift. It is designed to navigate autonomously throughout a battery manufacturing facility and is used to load, transport and unload various materials during battery manufacturing. The JAS-Mixing Fork-1500Kg is assembled in Korea using components sourced from China, Germany, Japan, Korea, Malaysia, Singapore, Taiwan and the Czech Republic. The components sourced from Germany, Japan, Malaysia, Singapore and the Czech Republic are primarily sensors located throughout the vehicle. The process begins in Korea where a chassis frame assembly is constructed. Metal sheets are cut, drilled, tapped and bent into component shapes. The individual shapes are welded to form a structural frame that serves as the base that holds a lifting assembly. The lifting assembly is composed of structural and mechanical components that form the lifting mast of the vehicle. A worker assembles the lifting assembly by combining a Chinese-sourced hydraulic cylinder with Korean components, including an outer door frame, inner door frame, and gantry roller shaft. Next, a worker incorporates a Korean-sourced fork assembly, which is described as a subassembly with tines that move vertically within the lifting assembly. Afterward, a Chinese hydraulic power unit is added, a subassembly that provides power to the hydraulic cylinder and is responsible for lowering and lifting the fork assembly. The next two steps focus on completing the lower frame section and involve installing the drive system and other components. The drive system includes a servo motor, drive reducer, drive motor, and main drive wheel. The remaining steps consist of adding various electrical components to the lower frame, including harnesses, motors, controllers and other electrical devices. Wiring, which accounts for a large portion of the remaining assembly process, is completed before the external covers are installed. Lastly, software is loaded, and each vehicle is calibrated, inspected and tested. |
| Reason: The sum of the final assembly and the preassembly of core components in Korea constitutes a substantial transformation. Thus, based on the totality of the circumstances, the country of origin of the JAS-Mixing Fork-1500Kg, as described above, will be South Korea. |
| Ruling Date: Nov. 8, 2024 |