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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N344217: The tariff classification of Repaglinide Tablets in dosage form, from India
| HTS: 3004.90.9291, 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: Other.” |
| Item: Repaglinide, imported in tablets of 0.5 mg, 1 mg and 2 mg, belongs to a class of antihyperglycemic agents known as meglitinides. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344222: The tariff classification of Vilazodone Hydrochloride Tablets in dosage form, from India
| HTS: 3004.90.9239, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents: Other.” |
| Item: Vilazodone Hydrochloride, imported in dosage tablets of 10 mg, 20 mg and 40 mg, is an antidepressant that belongs to a group of medicines known as selective serotonin reuptake inhibitors (SSRIs). It is indicated for the treatment of major depressive disorder that targets the 5-HT transporter and 5-HT1A receptors. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344327: A country of origin determination on greeting cards with matching envelopes
| HTS: 4909.00.4000, free, “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.” |
| Origin: China |
| Item: The finished goods to be imported are several styles of greeting cards. Each is imported packaged individually in a cellophane bag with a matching envelope. There are eight scenarios listing the country of manufacture for the raw materials and the country of manufacture for various components, including the “backfolder” and inner liner sheet of the card itself and the envelope with its liner, as well as the country of assembly for the finished cards and envelopes. |
| Reason: The parent rolls of paper from Taiwan are substantially transformed when printed with greetings/messages in China. When imported into the United States, the country of origin of these greeting cards, with their accompanying envelopes, will be China. The assembly processes carried out in Taiwan are considered to be minor assembly processes that do not constitute a substantial transformation. The manufacture of the envelopes, whether in China or Taiwan, does not affect the country of origin of the finished product for duty purposes, as the greeting card is the essential character of the set, and the envelope is simply classified along with the card. |
| Ruling Date: Dec. 17, 2024 |
N344437: The tariff classification of slip-on footwear from Vietnam
| HTS: 6402.99.3165, 6%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: For women: Other.” |
| Item: The North Face brand footwear is a below the ankle, closed toe, closed heel, woman’s, slip-on, casual shoe. The upper is comprised of polyester batting covered with a rubber or plastics (PU foil) film. The quilted upper is produced by a stitched flower pattern and a stitched edging that follows the outline of the flowers. It has a textile pull tab at the heel and a textile midsole wrap. The outer sole is rubber or plastics. The shoe was not designed to be protective and does not have a foxing or foxing-like band. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344444: The tariff classification of men’s and women’s woven jackets from Taiwan
| HTS: (1) 6201.40.7000, 7.1%, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. (2) 6202.40.7000, 7.1%, women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. (3) 6201.40.6020, 14.9%, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers, and similar articles (including padded, sleeveless jackets): Other: Other: Padded, sleeveless jackets: Other. |
| Item: Style 1 is a men’s jacket constructed from a 100% polyester woven fabric treated with a C0 durable water repellant (DWR) and quilted in horizontal rows to a nonwoven polyfill batting. The fully lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, long sleeves with hidden elastic cuffs, and a one-inch faced hem. The garment also includes zippered pockets below the waist and an internal welt pocket. Style 2 is a women’s jacket constructed from a 100% polyester woven fabric treated with a C0 durable water repellant (DWR), and quilted in horizontal rows to a nonwoven polyfill batting. The fully lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, long sleeves with hidden elastic cuffs, and a one-inch faced hem. The garment also includes zippered inseam pockets below the waist and an internal welt pocket. Style 3 is a men’s sleeveless padded jacket constructed from a 100% polyester woven fabric treated with a C0 durable water repellant (DWR), and quilted in horizontal rows to a nonwoven polyfill batting. The fully lined garment features a full front opening with a zipper closure that extends to the top of a stand-up collar, an inner storm flap, hidden elastic arm holes, and a one-inch faced bottom. The garment also includes zippered pockets below the waist and an internal welt pocket.Rulings will change if garments fail the waterproof test upon importation. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344447: The tariff classification of a woman’s knit garment from China
| HTS: 6114.30.3070, 9903.88.15, 14.9% + 7.5%, "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." |
| Item: A woman’s shrug-style garment composed of 94% polyester and 6% elastane knit fabric. The garment fits over the head and features a mock turtleneck, and long hemmed sleeves with thumb holes. The garment extends from the neck to the top of the bust. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344453: The tariff classification of the Smart Board from Mexico or China
| HTS: 8471.60.1050, 9903.88.03, free + 25%, “Automatic data processing machines and units thereof; Input or output units, whether or not containing storage units in the same housing: Combined input/output units: Other.” |
| Item: Smart Boards, which are touchscreen display monitors consisting of an LCD display having an integrated infrared touch surface, speakers, and numerous input and output sockets, such as USB and HDMI connections. The Smart Boards are principally used with automatic data processing (ADP) machines, such as a personal computer, laptop, or an optional computing module, the OPS module (Open Pluggable Specification), where users view and interact with programs and/or from the connected ADP machine. At the time of importation, the Smart Boards do not incorporate an OPS module. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344491: The tariff classification of wire harness assemblies from Korea
| HTS: 8544.42.9090, 2.6%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” |
| Item: Two wire harness assemblies that function as subassemblies that will ultimately be used for various applications within vehicles and agricultural machinery. At importation, the harnesses are comprised of a bundle of insulated electrical conductors terminated at one end with an electrical connector. After importation, various other connectors and electronics are added, based on the needs of the customer, to finish the wire harnesses. At importation, the wire harnesses are not dedicated, based on their construction, to be used within a specific vehicle or machine. |
| Reason: N/A |
| Ruling Date: Dec. 17, 2024 |
N344509: The tariff classification of soap dispensers and bathroom holders from China
| HTS: (Soap dispensers) 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.” (Storage cups) 6912.00.5000, 6%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other.” Both products are Halloween related and will have secondary classifications of: 9817.95.05, free, articles classifiable in subheadings 6912.00.…the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. |
| Item: The items under consideration are ceramic soap dispensers with ceramic storage cups. Although they are cups, these items will not be used for drinking but will be used in the bathroom to store and hold items such as Q-tips and toothbrushes. The soap dispensers with bathroom holders are made of dolomite ceramic. 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. Each of the soap pump and bathroom holder sets will be imported in a window gift box and sold together. |
| Reason: The soap dispensers are clearly designed to provide soap to the user to wash their hands. Bathroom holders are used to store and hold bathroom articles such as Q-tips and toothbrushes for organizational purposes. While both would be placed in the bathroom, their functions are completely different. As a result, the four sets mentioned above cannot be classified as sets for customs purposes, and the individual components will have to be classified separately. |
| Ruling Date: Dec. 17, 2024 |
N344551: The tariff classification of unfinished firearm suppressor blanks from New Zealand
| HTS: (Pistols) 9305.10.2080, 4.2%, Parts and accessories of articles of headings 9301 to 9304: Of revolvers or pistols: Of heading 9302: Other. (Sporting Rifles) 9305.20.8060, free, Parts and accessories of articles of headings 9301 to 9304: Of shotguns or rifles of heading 9303: Other: Other: Of rifles. ( Military Rifles) 9305.91.1000, free, Parts and accessories of articles of headings 9301 to 9304: Other: Of military weapons of heading 9301: Of rifles. (Machine Guns) 9305.91.3030, free, Parts and accessories of articles of headings 9301 to 9304: Other: Of military weapons of heading 9301: Other: Other. |
| Item: The items for consideration are unfinished firearm suppressor blanks for pistols, rifles, and machine guns. At importation, the unfinished blanks will be one-piece, three-dimensionally (3D) printed items composed of titanium or Iconel (a nickel alloy). The unfinished blanks will be cylindrical or rectangular in shape, ranging from 4 to 12 inches in length and a section of 1 inch by 1.5 inches or a diameter of 1.5 to 3 inches. In addition, all unfinished blanks will include an intricate internal baffle structure for gas flow and sound reduction but will not feature threading or bores. Consequently, they will be incapable of attachment or direct use upon importation and require finishing operations in the U.S. These operations include, but are not limited to, removal of support material, bore clearing, thread machining, ring assembly (if applicable), and coating. |
| Reason: The subject firearm suppressor blanks satisfy the criteria for “blanks” as they are not ready for direct use but have the approximate shape, dimensions, weight, and internal structural complexity of finished firearms suppressors. Additionally, the available information indicates that the unfinished firearm suppressor blanks, at importation, are neither suited for nor capable of any other use. In consequence, the subject firearm suppressor blanks have the essential character of finished firearms suppressors, and under the authority of GRI 1 and GRI 2(a), will be classified in heading 9305, Harmonized Tariff Schedule of the U.S. |
| Ruling Date: Dec. 17, 2024 |