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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N344043: The tariff classification of Dasatinib tablets in dosage form, from India
| HTS: 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments.” |
| Item: Dasatinib, imported in 20 mg, 50 mg, 70 mg, 80 mg, 100 mg and 140 mg tablets, is in a class of medications called antineoplastic tyrosine kinase inhibitors. It is indicated for the treatment of Philadelphia chromosome-positive acute lymphoblastic leukemia or chronic myeloid leukemia. |
| Reason: N/A |
| Ruling Date: Dec. 6, 2024 |
N344067: The tariff classification of a Rooftop Platform Rack for passenger vehicles from China
| HTS: 8708.29.5160, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: A Rooftop Platform Rack designed to be attached to the roof of a passenger vehicle for carrying luggage and other similar cargo on the exterior of the vehicle. The rack comprises front and rear cross members, right and left side members, multiple interior support bars, and vehicle mount devices. The components are largely made of aluminum extrusions or die-cast components. In the subsequent correspondence, you state that there are miscellaneous parts including injection-molded plastic end caps, plastic nuts, and steel components to attach the product to specific vehicles. Also, there is a version of the rack that includes lights in the front cross member. |
| Reason: N/A |
| Ruling Date: Dec. 6, 2024 |
N343875: The tariff classification of stuffed food preparations from Vietnam
| HTS: 1902.20.0040, 6.4%, "Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…stuffed pasta, whether or not cooked or otherwise prepared…other…frozen.” |
| Item: The subject merchandise, “Shrimp Noodle Rolls,” are described as shrimp and mixed vegetables wrapped in dim sum style noodles. The shrimp noodle rolls are rectangular in shape, measure approximately 6.5 cm. in length, 4.5 cm. in width and 3 cm. in thickness, with the noodle roll having a white-translucent color, allowing the filling to be seen through. The shrimp noodle roll or dough jacket that encloses the filling is said to contain water, 18% shrimp, potato starch, wheat flour, rice flour, black pepper, carrot, coriander, corn starch, garlic, ginger, onion, salt, shallot, soybean oil, soy sauce, spring onion, sugar yam bean and tapioca starch. The filling is composed of cooked shrimp, mixed vegetables and spices while the noodle roll consists of flours and starches. The product is prepared by shaping the noodle roll by hand, cutting the “vegetables,” mixing with the flavoring ingredients, which is followed by stir-fry filling via a boiler cooking pot electricity jacketed kettle. Separately, the shrimp is cooked, and the filling components are added into the noodle roll. Next, the product is steamed, frozen, and packaged 8-pieces per bag in 280-gram boxes. The consumer is directed to place the noodle rolls in a skillet with oil over medium heat and cook for approximately five minutes until the rolls turn golden brown. The product is intended to be served with the consumers favorite soy or dipping sauce. |
| Reason: N/A |
| Ruling Date: Dec. 5, 2024 |
N343880: The country of origin of an encapsulated and packaged LED die
| Origin: Taiwan |
| Item: The item concerned is an encapsulated LED package. It consists of an LED chip (or die) encapsulated within silicone resin that incorporates phosphor powder. The LED die is made from semiconductor material that allows protons and electrons to flow freely. When electrical current passes through the LED die it emits blue light. Phosphor powder in the silicone resin that encapsulates the LED die converts the emitted blue light into visible wavelengths in the red and green spectrum. The combination of blue, red and green wavelengths from the encapsulated LED die and phosphors produces a white light. The fabrication of an LED package involves two main processes: (1) the fabrication of the LED die, followed by (2) the assembly of the individual LED package. The LED die is manufactured in Taiwan and, once complete has a predetermined end use. The Taiwanese LED die will then be shipped to China for LED package assembly. |
| Reason: The processing that takes place within Taiwan is both meaningful and complex, resulting in the creation of the LED die. All non-originating materials/elements used in the manufacture of the LED die are substantially transformed as a result of the Taiwanese manufacturing process. The character of the finished encapsulated LED package is imparted by the LED die which would be considered the dominant component of each assembly. The LED dies do not undergo a substantial transformation as a result of the processing that takes place within China. The LED die retain their identity and predetermined end use. Therefore, since a substantial transformation does not occur as a result of the processing that takes place within China, the country of origin of the finished encapsulated LED package will be Taiwan for marking purposes at time of importation into the United States. |
| Ruling Date: Dec. 5, 2024 |
N343934: The tariff classification of a sauce from Spain
| HTS: 2103.20.4020, 11.6%, sauces and preparations therefor…tomato ketchup and other tomato sauces…other…in containers holding less than 1.4 kg. |
| Item: The subject merchandise, “Sauce 17 – Olives, Sundried Tomato, PDO Parmesan Cheese,” is described as having a paste like texture, slightly thicker than a fluid, similar to a guacamole sauce. The product is orange to light red in color and is said to contain 40 percent water, 20 percent green olives, 16 percent tomato concentrate, 6 percent dried tomatoes with the balance of the ingredients consisting of parmigiano-reggiano DOP cheese, sunflower oil, basil, extra virgin olive oil, salt, garlic, vegetable fiber, spices, antioxidants: tocopherols, aromas, acidifiers, citric acid, lactic acid, and ascorbic acid. The product does not have any identifiable pieces of olives or tomatoes and is imported as a ready to eat culinary accompaniment for different dishes and appetizers such as tacos, pasta, salads, bread, etc. The product is said to be prepared by crushing the ingredients, homogenizing, and hot packing into 250-milliliter polypropylene jars with induction heat sealing. |
| Reason: N/A |
| Ruling Date: Dec. 5, 2024 |
N344024: The country of origin of Clindamycin Phosphate Topical Lotion, 1% (ANDA 215607)
| Origin: China |
| Item: Clindamycin Phosphate Topical Lotion USP, 1%, imported in 60 mL bottles, is an antibiotic. It is indicated for the treatment of acne vulgaris. The active pharmaceutical ingredient (API), Clindamycin Phosphate is manufactured in China, and the finished lotion in dosage form is made in India. In India, the Clindamycin Phosphate will be mixed with various inactive ingredients to produce the final Clindamycin Phosphate Topical Lotion in dosage form. |
| Reason: The mixing of the active ingredient, Clindamycin Phosphate (made in China) with inactive ingredients into the final dosage Clindamycin Phosphate Topical Lotion in India does not result in a substantial transformation and the country of origin will be China. |
| Ruling Date: Dec. 5, 2024 |
N344233: The tariff classification of a centerpiece from China
| HTS: 4420.19.0000, 3.2%, “Statuettes and other ornaments (of wood): Other.” |
| Item: A decorative centerpiece which consists of a spray of artificial evergreens mounted to a wooden base, onto which are attached several blue plastic ball floral picks and three wooden snowflakes. A sign, die cut from plywood, spells out “Let it Snow” in cursive script and is mounted standing vertically in the middle of the centerpiece, forming the main focal interest. |
| Reason: The wooden elements (plywood and MDF) predominate by weight over the other elements and impart the essential character of this composite good. |
| Ruling Date: Dec. 5, 2024 |
N344272: The tariff classification of a Teak LED Lantern from Indonesia
| HTS: 4420.11.0000, 3.2%, “Statuettes and other ornaments: Of tropical wood.” |
| Item: The "Wooden Teak LED Lantern" is a rectangular shaped decorative lantern. It is constructed of teak with vertical slats mounted between a base and a top and lit by an embedded solar-powered LED in the top. It contains a lithium battery, which recharges using solar power or a micro-USB. When illuminated, the light will filter through the frame and provide a decorative effect. The lantern will be imported in four sizes measuring approximately 6½ inches square by 7 inches high; 8¾ inches square by 20 inches high; 10½ inches square by 25 inches high; and 10½ inches square by 30¼ inches high. It can be used indoors and outdoors. |
| Reason: N/A |
| Ruling Date: Dec. 5, 2024 |
N344432: 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 child-size costume identified as the Statue of Liberty which consists of a long-sleeved pullover dress, headpiece and torch and features large, visible, loose overlock stitching on the neck. The sleeves, hem and crossbody shoulder drape of the floor-length dress are raw and unfinished. Although the dress has some gathering, the dress is not well-made. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Dec. 5, 2024 |
N343835: The country of origin of thin-film transistor (TFT) liquid crystal display (LCD) modules
| Origin: Japan |
| Item: The merchandise under consideration is thin-film transistor (TFT) liquid crystal display (LCD) modules, which are specifically designed for integration into automotive systems for head-up displays (HUDs). In Japan, the manufacturing process starts with a glass substrate. Multiple steps are done in CVD (chemical vapor deposition) machines to create a TFT (thin- film transistor) array structure on the substrate, which is done for every subpixel. Next, a color filter (black matrix, red, green, and blue) is completed on a matching and separate glass substrate, for every subpixel. Third, the LCD panel is filled by a one drop fill (ODF) process that is applied to the entire TFT array substrate, and the liquid crystal material is compressed between the TFT array side when the color filter glass substrate is added and aligned on top. Then, it is shipped to China.In China, the substrate is cut into “chips” (individual LCD panels). After that, the module is fully assembled by affixing the driver integrated circuits (ICs), polarizers, and flexible printed circuit(s) (FPCs) to the LCD cell (the "chip"), and then adding the backlight, frame, etc. Lastly, the finished LCD module goes through quality testing. |
| Reason: The completed TFT-LCD cells, regardless of where they are cut to size, are the dominant component that provides the character of the finished flat panel display modules. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they cannot be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. Therefore, the country of origin of the subject TFT-LCD modules is Japan. |
| Ruling Date: Dec. 4, 2024 |