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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N344313: The tariff classification for an inflatable splash toy from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: The article under consideration is an inflatable splash mat toy measuring 25” x 45” x 4”, depicting an image of “Cavity Sam” from the board game called “Operation.” The mat attaches to a common garden hose and sprays water continuously while children retrieve foam shapes from indentations in the mat. The toy comes with 10 foam “ailment” shapes, 2 plastic tongs, and 2 plastic rings to contain the shapes once retrieved. Children derive amusement by removing the shapes from the indentations while being sprayed with water by the sprinkler in “Cavity Sam’s” nose. The “Operation” splash toy is principally designed for the amusement of children 4 years of age and older. |
| Reason: N/A |
| Ruling Date: Dec. 11, 2024 |
N344357: The tariff classification of motor controllers from Germany
| HTS: 8504.40.4000, free, “Static converters: Speed drive controllers for electric motors.” |
| Item: The first item under consideration is identified as the EtherCAT Terminal, which is a DIN Rail mountable enclosure having internal printed circuit board assemblies (PCBAs), LED status indicators, and front and rear facing connection terminals. The EtherCAT Terminal is intended to connect to and control electric stepper motors. The second item under consideration is identified as the Servomotor Terminal, which is a DIN Rail mountable enclosure having internal PCBAs, LED status indicators, and front facing connection terminals. The Servomotor Terminal is used to connect directly to and control electric motors. |
| Reason: N/A |
| Ruling Date: Dec. 11, 2024 |
N344374: 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-size costume identified as Clergyman, which consists of a long-sleeved pullover top, and clergy stole, which is a sash and features a faux tab collar with a white “tab” stitched on with long loose, straight stitching. The deep back opening is raw and unfinished, closed by two small hook and loop tabs. The top has an applique cross, and outline glued onto the front of the top and six non-functional buttons. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the top with one row of long, loose straight stitching. The hem bottom is raw and unfinished. The top is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: Dec. 11, 2024 |
N344379: 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 Hello Kitty Classic Party Dress, which consists of a short-sleeved pullover dress, Hello Kitty headband, petti skirt and waist sash with attached bow and features large, visible, loose overlock stitching on the flat collar. The deep back opening is raw and unfinished and is closed with a single small tab of hook and loop fastener. The short sleeves are raw and unfinished with narrow exposed elastic stitched on with a single line of long, loose straight stitching. The half elastic waist has narrow exposed elastic stitched directly to the dress with a single row of long, loose straight stitching. The hem bottom is raw and unfinished. Although the dress has some gathering and some ribbon embellishment, the dress is not well-made. 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: Dec. 11, 2024 |
N334035: The tariff classification of a woven upholstery fabric from China
| HTS: 5515.12.0090, 12%, “Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other.” |
| Item: A woven fabric that is of other than plain, satin or twill weave construction. The fabric is composed of 66.6% polyester and 33.4% acrylic yarns of different colors, consisting of 69.1% staple fibers and 30.9% textured filament. The fabric weighs 513.82 g/m2. The fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: N/A |
| Ruling Date: Dec. 10, 2024 |
N343991: The tariff classification of Crude Anchovy Oil from China
| HTS: 1504.20.6040, 9903.88.03, 1.5¢/kg + 5% + 25%, “Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Fats and oils and their fractions, of fish, other than liver oils: Other: Other.” |
| Item: The subject merchandise is Crude Anchovy Oil. The product is composed of 100% anchovy oil with no other added ingredients. The product, which will be refined and encapsulated after importation into the United States, will be imported in steel drums with a net weight of 190 kilograms. |
| Reason: N/A |
| Ruling Date: Dec. 10, 2024 |
N344048: The country of origin of a bent axis hydraulic motor
| Origin: Germany |
| Item: The article under consideration is a CMV 170 CC bent axis hydraulic motor, which is designed to be used as a propulsion system for mobile machinery like bulldozers, excavators and skid loaders. It can also be used in industrial applications, such as conveyers and molding machines, and construction equipment like winches, crane drives and self-propelled cranes and lifts. The motor operates on the principle of converting hydrostatic energy into mechanical energy. It converts hydraulic pressure into rotational force which is transmitted into useful work via an output drive shaft. The motor consists of stationary and rotating components. The stationary components form the cover of the motor, while the rotary components convert the hydraulic pressure into a rotary motion. The main stationary components include a main housing and a port plate housing. The main housing serves primarily to enclose the motor and provide support to the internal rotating parts. The port plate also serves to enclose the motor and has ports to channel hydraulic fluid into and out of the motor. The key rotational components (rotary group) include a cylinder block with piston bores, hydraulic pistons, precision roller bearings and seals, and a highly complex splined output driveshaft. A solenoid operated hydraulic controller is used to control the rotational output of the motor.The port plate, control piston, and some other components of the rotary group are made in China, and imported to Germany along with some stationary components of the motor from China, Switzerland, Czech Republic, France, Great Britain, Ireland, Italy, Turkey, and Taiwan. The cylinder block, hydraulic pistons, output shaft, and the rest of the components of the rotary group, as well as some stationary components of the motor are made in Germany. In Germany, all components of the motor are assembled together using various specialized machines. |
| Reason: Although the assembly of the components in Germany requires specialized machines and expert workers, none of the imported components physically change. They become parts of a new article, but are not altered in any way. Thus, the processes in Germany are not complex enough to render a substantial transformation. As a result, the character of the motor imparts the character of the item. The motor consists of stationary and rotating components. The component which performs the main function within a machine imparts the character of the entire article. There is no dispute that in this case, the rotary group imparts the character of the motor. Although there are separate components of the rotary group from China, most of the parts of the rotary group are from Germany. Furthermore, the value of the German components in the rotary group and overall the entire motor, is higher than the components from China and the other countries combined. Plus, the final assembly, though not complex, also occurs in Germany. |
| Ruling Date: Dec. 10, 2024 |
N344059: The country of origin of Azelaic Acid Gel, 15% (ANDA 208724)
| Origin: Germany |
| Item: Azelaic Acid Gel, 15%, imported in 50 grams tubes, is an aqueous gel which contains azelaic acid, a naturally-occurring saturated dicarboxylic acid. It is indicated for topical treatment of the inflammatory papules and pustules of mild to moderate rosacea.The active pharmaceutical ingredient (API), Azelaic Acid, is made in Germany, and the finished gel in dosage form is made in India. In India, the Azelaic Acid will be mixed with various inactive ingredients to produce the final Azelaic Acid Gel in dosage form. |
| Reason: The mixing of the active ingredient, Azelaic Acid (made in Germany) with the inactive ingredients into the final dosage Azelaic Acid Gel in India does not result in a substantial transformation, and the country of origin will be Germany. |
| Ruling Date: Dec. 10, 2024 |
N344060: The country of origin of Clobetasol Propionate Topical Solution, 0.05% (ANDA 076977)
| Origin: Italy |
| Item: Clobetasol Propionate Topical Solution, 0.05%, imported in 25 mL and 50 mL bottles, is a synthetic corticosteroid. It is indicated for short-term topical treatment of inflammatory and pruritic manifestations of moderate to severe corticosteroid-responsive dermatoses of the scalp.The active pharmaceutical ingredient (API), Clobetasol Propionate, is made in Italy, and that the finished topical solution in dosage form is made in India. In India, the Clobetasol Propionate will be mixed with various inactive ingredients to produce the final Clobetasol Propionate Topical Solution in dosage form. |
| Reason: The mixing of the active ingredient, Clobetasol Propionate (made in Italy) with the inactive ingredients into the final dosage Clobetasol Propionate Topical Solution in India does not result in a substantial transformation, and the country of origin will be Italy. |
| Ruling Date: Dec. 10, 2024 |
N344129: The country of origin of ignition coils for an automotive engine from Vietnam
| Origin: Vietnam |
| Item: The item under consideration is an ignition coil, which is used to provide electrical energy to the spark plugs. This product includes a plastic housing, copper wire, plastic skeleton, iron core, module, and rubber boot. |
| Reason: The ignition coil’s components and subassemblies are substantially transformed during the manufacturing process in Vietnam and thus that the country of origin of the complete Ignition Coil for an automotive engine is Vietnam. |
| Ruling Date: Dec. 10, 2024 |