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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N344146: The tariff classification of a unisex vest from China
| HTS: 6110.30.3035, 9903.88.15, 32% + 7.5%, Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. |
| Item: A vest constructed from 100% polyester mesh knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features a V-shaped neckline, a full front opening with a zipper closure, a patch pocket on the upper front left panel, oversized hemmed sleeve openings, two-inch reflective stripping horizontally and vertically, and a hemmed bottom that reaches below the waist. The vest cannot be identified as men’s or boys’, or women’s or girls’, and is considered an unisex garment. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344184: The tariff classification of Exemestane tablets 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: Exemestane, imported in 25 mg tablets, is an oral steroidal aromatase inhibitor. It is used in the adjuvant treatment of hormonally-responsive (also called hormone-receptor-positive, estrogen-responsive) breast cancer in postmenopausal women. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344215: The tariff classification of Triamcinolone Acetonide ointment 0.1% in dosage form, from India
| HTS: 3004.32.0000, 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: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Triamcinolone Acetonide ointment 0.1 % which belongs to a class of medications called corticosteroids. It is indicated for the relief of the inflammatory and pruritic manifestations of corticosteroid responsive dermatoses. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344235: The tariff classification of hooded bear textile article from China
| HTS: 6307.90.9891, 6307.90.9891, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A “Pretend and Play Bear,” is a bear-shaped hooded multipurpose textile item designed for pretend play, to cuddle or to decorate a room. The item is comprised of three layers: an outer layer of 100% polyester knit plush fabric, a middle layer of a thin 100% polyester nonwoven material; and a bottom layer of 100% polyester knit brushed fabric. The three layers are sewn together only along the side seams. A three-dimensional stuffed hood of plush knit fabric in the shape of a bear’s head is sewn along the top edge allowing the child to wear the item during pretend play. The hood measures 12 inches in width by 6 inches in height and is stuffed with 100% polyester fiberfill. The bear’s face features a stuffed snout, two plastic eyes and two ears. In addition, the item also features two plush stuffed pockets for the front paws, in which one’s hands are inserted during play and two back paws sewn to the bottom corners. The front paws are ornamented with sewn-on nonwoven fabric claws. The completed item measures approximately 75 inches in length by 30 inches in width. The item will be imported in other animal styles that include a wolf and mountain lion. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344252: The country of origin of sleep headbands
| Origin: Malayasia |
| Item: The merchandise under consideration is the Elemind Neurotech Headband, which is a wearable device designed to measure and enhance the sleep quality of the user. The subject device consists of an adjustable cloth headband containing various sensors as well as printed circuit board assemblies (PCBAs). In use, the device is worn on the user’s head. The sensors measure the brainwaves using electroencephalogram (EEG) technology. This measurement is calculated by the incorporated PCBAs and, when necessary, a sound pulse is generated in order to induce and enhance deeper sleep. Additionally, the subject device incorporates Bluetooth connectivity to the user’s smart device, allowing for control as well as the viewing of sleep data.The manufacturing process begins in Malaysia with the creation of the two PCBAs via surface mount technology (SMT). This process includes the addition of the primary microcontrollers and processors that perform the primary analysis and control of the finished device. The finished PCBAs are then sent to China. In China, the foam headband is created and a flexible printed circuit (FPC) connector is added. The EEG electrodes are connected to the FPC before the two PCBAs are added within a plastic housing on the front of the device. A battery is then added and the finished device is tested and packaged for shipment to the U.S. |
| Reason: The two PCBAs containing the controllers and processors impart the character of the finished device. These items perform the essential functions of the headband and their end use is predetermined upon exportation from Malaysia. Further, the assembly process performed in China does not substantially transform the PCBAs into new and different articles of commerce. Based upon these facts, the origin of the Elemind Neurotech Headband will be Malaysia. |
| Ruling Date: Dec. 12, 2024 |
N344280: The tariff classification of a woman’s blouse from China
| HTS: 6106.10.0010, 9903.88.15, 19.7% + 7.5%, Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. |
| Item: A women’s blouse that is constructed from three different knit fabrics that measure at least 10 or more stitches per linear centimeter measured in both directions. The center front and center back panels, the lower center front and lower center back panels, and the outer sleeves are constructed from 60% cotton and 40% polyester, slub jersey knit fabric. The inner side panels and the shoulder areas are constructed from 96% polyester and 4% spandex, striped rib knit fabric. The crew neckline and the outer side panels are constructed from 96% polyester and 4% spandex, waffle knit fabric. The loose-fitting garment extends from the shoulders to below the waist and features drop shoulder sleeves, which are unfinished at the ends, and bottom. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344328: The country of origin of HDMI Cables
| Origin: Taiwan |
| Item: A passive HDMI assembly, which is an HDMI cable. The device consists of a length of insulated cable affixed with passive HDMI Type-A connectors at each end. The finished cable is used to transmit audio and video signals between devices like TVs, monitors, and other media-enabled devices.The manufacturing process begins in Taiwan with the creation of the insulated cable conductor. This process includes the drawing and twisting of the copper wire. This wire is then insulated and covered with aluminum before a braided copper shield is applied. A final outer sheath of insulation is then added before the bulk cable is sent to China for further processing. In China, the cable is cut to the desired length and the ends are prepared for the addition of the connectors. The connectors are then assembled on each end before the finished device is packaged for shipment to the U.S. |
| Reason: The Taiwanese origin conductor imparts the character of the device. Further, the addition of the connectors in China does not substantially transform the cable into a new and different article of commerce with a name, character, and use distinct from the individual components. Based upon these facts, the origin of the HDMI Assembly, is Taiwan. |
| Ruling Date: Dec. 12, 2024 |
N344507: The tariff classification of soap dispensers from China
| HTS: 8424.89.9000, 9903.88.02, 1.8% + 25%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” |
| Item: The items under consideration are liquid soap pump dispensers. In operation, the liquid soap is dispensed by hand activation of a piston pump mechanism, which is attached to the top of the dispenser. A plastic tube runs from the pump to the bottom of the dispenser and draws up the liquid soap. The product consists of a ceramic molded soap holding base with a standard plastic twist on soap pump topper. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344070: The tariff classification of body jewelry from China
| HTS: (1), (5) 7117.90.9000, 11%, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.” (2), (3) 7116.20.0500, 3.3%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” (4) 7117.19.9000, 9903.88.15, 11% + 7.5%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
| Item: Item number 1 is a titanium nose ring featuring a double-row structure with one row consisting of polished titanium beads and the other set with clear glass stones.Item number 2 is a stainless-steel belly ring featuring two heart shape charms. One charm is made of base metal and contains small plastic stones set around the edge. The other charm is made of a cubic zirconia (CZ) stone. Item number 3 is a brass belly ring, with a polished gold-tone coating, featuring a trio of CZ stones arranged in a cascading drop-style design.Item number 4 is a stainless-steel nose ring, with gold-tone finish, in a semi-open hoop design adorned with a row of small CZ stones. The nose ring features two polished spherical ends.Item number 5 includes four different belly rings made of titanium. |
| Reason: N/A |
| Ruling Date: Dec. 11, 2024 |
N344162: The tariff classification of a vulcanized open heel shoe from China
| HTS: 6401.99.9000, 37.5%, waterproof footwear, with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; Other footwear: other: other: other: other. |
| Item: The Women’s Kelmarsh Slip On is a vulcanized rubber slip-on shoe. It is a below the ankle shoe, which has an open heel, and a closed toe. It is not considered protective against water, oil, grease or chemicals or cold or inclement weather. The outer sole unit has a low heel and an 8mm sidewall that overlaps the upper, constituting a foxing-like band. |
| Reason: N/A |
| Ruling Date: Dec. 11, 2024 |