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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N344274: The tariff classification of paper shopping bags from Vietnam
| HTS: 4819.40.0040, free, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other. |
| Item: A paper shopping bag constructed of kraft paper weighing 150 grams per square meter (gsm). The bag measures approximately 17.5cm wide by 18cm high by 11cm deep. The two tube handles are constructed of knitted polyester cord. The handles are threaded through the holes near the top of the bag and are secured with a knot at each end. The top edge of the bag is folded over. The picture provided shows that the bag is colored on the exterior with an embossed design. |
| Reason: N/A |
| Ruling Date: Dec. 13, 2024 |
N344369: The tariff classification and country of origin of an easel-sized paper pad
| HTS: 4820.10.2020, free, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Memorandum pads, letter pads and similar articles.” |
| Origin: Vietnam |
| Item: The “Sticky Pad Easel,” is a large pad of paper, resembling an oversized memo pad, of a kind placed on an easel in the front of a classroom or conference room, where it will enable an instructor to create and display “flip charts” or other written/graphic exhibits of various kinds. It consists of thirty 25” x 30” rectangular sheets of blank white paper bound by staples along the top edge and backed by a sheet of cardboard. The back of each sheet has adhesive along the top. A “peel and seal” strip of release paper lies between the last sheet of paper and the cardboard in the glue area to prevent the last sheet from sticking to the backing board.The parent roll of paper and the cardboard is manufactured in Vietnam. The glue and the “peel and seal” sheet are made in China. In Vietnam, all of the assembly takes place, consisting of the following steps: The paper is coated with glue, cut to size, bound with the backer board and “peel and seal” sheet, and packed for shipping. |
| Reason: The country in which the paper is made is the same as the country in which the components are assembled into the finished pad -- Vietnam. Therefore, the country of origin for the “Sticky Pad Easel” is Vietnam. |
| Ruling Date: Dec. 13, 2024 |
N344430: The tariff classification of an insulated cooler bag from China
| HTS: 4202.92.0807, 9903.88.03, 7% + 25%, insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles. |
| Item: An insulated cooler bag. The outer surface of the bag is constructed of a man-made textile material. There is a layer of foam plastic between the lining and the outer layer. The article is designed to provide storage, protection, organization, and portability to snacks or other articles during travel. It is also designed to maintain the temperature of the contents. The article features a zippered closure at the top, one main compartment, and one strap. It measures approximately 7 inches (L) x 3 inches (W) x 4 inches (H). The insulated cooler bag is imported with two freezer sticks. The exterior of the bag features two zippered pockets sized and shaped to contain the freezer sticks. |
| Reason: N/A |
| Ruling Date: Dec. 13, 2024 |
N339126: The tariff classification of a laminated fabric from South Korea
| HTS: 5903.90.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Item: A “Coated Woven Fabric,” containing three layers: a layer of polyethylene (“PE”) film sandwiched between an acrylic coated woven face layer and a nonwoven bottom layer. The woven face is composed wholly of polyester fibers, is of plain weave construction and is coated with a styrene acrylic type plastic material. The nonwoven bottom layer is composed wholly of polyester fibers. The total fabric weighs 1355 g/m2, with the two textile layers accounting for 78 percent of the weight, the middle layer of PE film accounting for 20.1 percent of the weight, and the acrylic coating accounting for 1.9 percent of the weight of the product. |
| Reason: It is the laminated woven face fabric which imparts this product with the essential character. The product will be imported in rolls and will be used for various purposes, such as floor carpeting, or indoor material for automobiles. |
| Ruling Date: Dec. 12, 2024 |
N340955: The tariff classification of Salcaprozate Sodium from China
| HTS: 2924.29.7100, 9903.88.03, 6.5% + 25%, “Carboxyamide-function compounds; amide-function compounds of carbonic acid: Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Other: Aromatic: Other: Other: Other: Products described in additional U.S. note 3 to section VI.” |
| Item: Salcaprozate Sodium (CAS No. 203787-91-1) is also known as Sodium N-[8-(2-hydroxybenzoyl) amino] caprylate. It is an organic compound used as an excipient in the formulation of pharmaceutical products. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344066: The tariff classification of Loperamide Hydrochloride Capsules in dosage form, from India
| HTS: 3004.90.9259, 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: Medicaments primarily affecting the digestive system: Other.” |
| Item: Loperamide Hydrochloride, imported in dosage capsules of 2 mg, is an anti-diarrheal agent. It is used to control nonspecific diarrhea and chronic diarrhea caused by inflammatory bowel disease or gastroenteritis. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344105: The country of origin of transistors
| Origin: South Korea |
| Item: The items concerned are silicon metal-oxide semiconductor transistors. The transistors are 4.45 × 6.60 nm in dimension and 100 micrometers thick. They are encapsulated in plastic packaging that is designed for easy handling and assembly into the final application.The production process of the transistors is comprised of three stages, which includes substrate construction, front-end operations, and back-end operations in the Czech Republic, Finland, Malaysia, Singapore, Taiwan, South Korea, China, and the United States. |
| Reason: The front-end operations that take place within South Korea is both meaningful and complex, resulting in the creation of wafers which incorporate numerous finished transistors. The wafers manufactured in South Korea do not undergo a substantial transformation as a result of the manufacturing process that takes place in China. They retain their identity as transistors with a predetermined end use. Therefore, since a substantial transformation does not occur as a result of the Chinese manufacturing process, the country of origin for the subject item will be South Korea. |
| Ruling Date: Dec. 12, 2024 |
N344119: The tariff classification of Cat Treats from China and Spain
| HTS: 2309.10.0090, 9903.88.03, free + 25%, “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: Other. |
| Item: The subject merchandise is Bonkers brand cat treats. Three samples include:Paw Lickin' Chicken Flavored Cat Treats is composed of chicken meal, ground corn, pea starch, corn gluten meal, pork fat, poultry fat (preserved with mixed tocopherols), natural flavor, powdered cellulose, Brewers dried yeast, cheese, powder, taurine, salt, vitamin E supplement, biotin, vitamin A supplement, and vitamin D3 supplement. The product has a crunchy out layer and a gooey center. It is produced in Spain, is packed in resealable foil bags with a net weight of 6.3 ounces ready for retail sale.Purrpops Chicky Licks Cat Treats is composed of 100% freeze dried chicken created in the shape of a lollipop. The product is a meaty, chewy, crunchy, bitey cat candy. The individually wrapped products are packed four per each resealable foil bag ready for retail sale.Purrpops Freeze Dried Tuna & Salmon Flavored Cat Treats is composed of tuna, chicken, chicken liver, rosemary extract, and salmon created in the shape of a lollipop. The product is a meaty, chewy, crunchy, bitey cat candy. The individually wrapped products are packed eighteen per each plastic canister ready for retail sale. |
| Reason: N/A |
| Ruling Date: Dec. 12, 2024 |
N344132: The country of origin of a quilted mattress cover
| Origin: Vietnam |
| Item: A six-sided mattress cover intended for the manufacture of a mattress. It comprises a circular knit top and side panels, and a non-woven bottom panel, all of which are of man-made fibers (polyester, polyethylene, nylon, etc.). The top and side panels are sewn together, and 3/4 of the bottom and side panels are sewn together, the remaining portion is affixed with a zipper. The top panel features two knit faces that are held together by yarns traveling back and forth between them, creating designs on both surfaces, and separated by textured stuffing yarns inserted between the two faces during the knitting process to provide the fabric with extra bulk and cushioning, and imparting a quilted effect on the top surface. |
| Reason: The mattress cover is comprised of three fabrics, which are the result of a fabric-making process as defined in 19 C.F.R. § 102.21(b)(2); this process occurs in Vietnam. Thus, pursuant to 19 C.F.R. § 102.21(e)(2)(ii), the country of origin of the mattress cover is Vietnam. |
| Ruling Date: Dec. 12, 2024 |
N344137: The tariff classification of a travel bag, with an additional storage component, from India
| HTS: 4202.91.9030, 4.5%, travel, sports, and similar bags, with an outer surface of leather. |
| Item: A travel bag comprised of two components constructed of genuine cow leather. The first component is a cross-body utility bag. The second component has been described as a “half vest.” Each component has one side of a complete zipper which allows the two components to be connected.The utility bag, as a separate component, is considered a cross-body travel bag for classification purposes. The bag measures approximately 10” (L) x 16” (W) x 4.5” (D) and has several zippered compartments suitable to contain the larger personal effects associated with travel. It is classifiable in Heading 4202.The half vest is not considered a garment or accessory for classification purposes. It is specifically designed and adapted to attach to the bag as needed to provide additional storage and support to the bag. If imported on its own, it would be classified in Heading 4205 as an article of leather. |
| Reason: The principal purpose of the complete two-piece article is to provide storage, protection, portability, and organization to personal effects. As such, the essential character is imparted by the travel bag. |
| Ruling Date: Dec. 12, 2024 |