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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N344456: The tariff classification of the ASCENDO Submucosal Lifting Agent from South Korea
| HTS: 3004.90.1000, 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 antigens or hyaluronic acid or its sodium salt.” |
| Item: ASCENDO Submucosal Lifting Agent is a single-use, sterile endoscopic lifting solution used in endoscopic procedures to create a cushion-like space between the mucosa and underlining tissue to lift polyps, adenomas, early-stage cancers or other gastrointestinal mucosal lesions prior to excision with a snare or endoscopic device. The main materials of the solution are sodium hyaluronate, methylene blue and normal saline. |
| Reason: N/A |
| Ruling Date: Dec. 23, 2024 |
N344520: The country of origin of an idler assembly
| Origin: Vietnam |
| Item: An idler, which is a component used within the track assembly of the undercarriage in a Caterpillar bulldozer. The assembly consists of a shell, shaft, collars, pins, retainers, seals, and more. The subject idler is completed in China using components sourced from Vietnam and China. The idler shell (also referred to as an idler wheel) is cast in Vietnam, a process that entails pouring molten metal alloy into a sand mold. When the shell is exported from Vietnam, it has the form of an idler, that is, two external radial supports, a central raised section, its center hole, and so forth. The raised section is used to drive the track as it slides on the radial supports. In China, the shell is finished prior to final assembly. The steps involve removing a small percentage of material by machining the casting to its final tolerances and then hardening the external surface of the shell using a heat treatment. The idler shell is then assembled with the remaining components sourced from China, including a shaft, collar, retainer, bush, plug, pins, seals, O-rings, bolts, and washers. Lastly, the assembly is painted and packaged for export. |
| Reason: The idler shell is the component that mainly defines the assembly and has a pre-determined end use prior to being subjected to the described finishing processes in China. It is not substantially changed by the addition of the remaining components, nor are the finishing and assembly operations complex enough to transform the idler into a new article. When exported from Vietnam, the idler, while not ready for direct use, has the approximate shape and outline of finished idler, and can only be used as such upon completion. Therefore, the country of origin of the idler assembly is Vietnam for the purpose of Section 301 Trade Remedies. |
| Ruling Date: Dec. 23, 2024 |
N344588: The tariff classification of Letermovir (CAS No. 917389-32-3) in bulk form, from India
| HTS: 2933.59.3600, 6.5%, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: Other: Drugs: Aromatic or modified aromatic: Anti-infective agents: Other.” |
| Item: Letermovir is an antiviral drug indicated for the treatment of cytomegalovirus (CMV) infections. Letermovir will be used for medicinal development purposes and will be imported in 100 grams packed in a high density polyethylene (HDPE) container. |
| Reason: N/A |
| Ruling Date: Dec. 23, 2024 |
N344591: The tariff classification of house slippers from China
| HTS: 6404.19.3760, 12.5%, footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women. |
| Item: The merchandise is a woman’s, closed toe, open heel, indoor slipper. The tufted upper is made from man-made textile material over rubber/plastic padding. It has a textile wrapped rubber/plastic memory foam midsole. The rubber/plastic outer sole has a textile application covering the majority of the external surface area that touches the ground. The weight of the rubber/plastic components make up ten percent or more of the total weight of the shoe. The value is $3.08 per pair. |
| Reason: N/A |
| Ruling Date: Dec. 23, 2024 |
N344617: The country of origin of paper napkins
| Origin: Indonesia |
| Item: The items under consideration are packages of paper napkins, including “dinner napkins,” “lunch napkins,” “low fold napkins,” “tall fold napkins,” “off-fold napkins,” “interfold napkins,” and “beverage napkins.” They come in a variety of plies (single, double, and triple) and folds (1/2, 1/4, 1/6, 1/8, 1/12, and off-fold).The bulk rolls of napkin paper are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 1/2; with a 12-18 GSM. These parent rolls of paper, which measure in multiple widths from 230 mm up to 2800 mm and have a maximum roll diameter of 1440 mm, with a core diameter of 76 mm, are then sent to China, where the paper is embossed, cut to size, folded, subjected to quality control, and packaged. |
| Reason: In China the napkin paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, folding, and packaging. |
| Ruling Date: Dec. 23, 2024 |
N344619: The country of origin of toilet paper
| Origin: Indonesia |
| Item: The item under consideration is packages of “toilet tissue.” It comes in a variety of plies (single, double, and triple). The bulk rolls of toilet paper stock are manufactured in Indonesia. The paper is white/kraft paper: virgin; layer: 1/2/3; with a 13-21 GSM. These parent rolls of paper, which measure in multiple widths from 20 mm up to 32 mm and have a maximum roll diameter of 2800 mm, are then sent to China, where the paper is embossed, cut, rolled to length, subjected to quality control, and packaged. |
| Reason: In China, the toilet paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, rolling, and packaging. |
| Ruling Date: Dec. 23, 2024 |
N344620: The country of origin of paper towels
| Origin: Indonesia |
| Item: The items under consideration are packages of “kitchen towels,” “hand towel rolls,” and “hand towel sheets.” They come in a variety of plies (single, double, and triple) and folds (none, multifold, C-fold, V-fold, and 5-fold).The bulk rolls of paper towel stock are manufactured in Indonesia. The paper is white/kraft paper: virgin; layer: 1/2/3; with a 18-47 GSM. These parent rolls of paper, which measure in multiple widths from 20 mm up to 32 mm and have a maximum roll diameter of 2800 mm, are then sent to China, where the paper is embossed, converted by cutting to width and re-rolling to length, subjected to quality control, and packaged. |
| Reason: In China, the paper towels do not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, rolling, and packaging. |
| Ruling Date: Dec. 23, 2024 |
N344621: The country of origin of facial tissue
| Origin: Indonesia |
| Item: The item under consideration is packages of facial tissues. They come in either double or triple ply, and in either 1 or 2 folds. The bulk rolls of facial tissue stock are manufactured in Indonesia. The paper is white/kraft paper: virgin; layer: 2/3; with a 12-16 GSM. These parent rolls of paper, which measure in multiple widths from 18 mm up to 20 mm and have a maximum roll diameter of 2800 mm, are then sent to China, where the paper is embossed, folded, cut, subjected to quality control, and packaged. |
| Reason: In China, the facial tissues do not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, folding, and packaging. |
| Ruling Date: Dec. 23, 2024 |
N344419: The tariff classification of weightlifting footwear from Vietnam
| HTS: (1) 6402.99.9065, 20%, other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $12/pair: other: for women. (2) 6404.19.9060, 9%, footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. |
| Item: The (1) Nike branded Romaleos 4 and (2) Savaleos weightlifting shoes. The Romaleos 4 features a predominately textile upper, and the Savaleos has a predominately rubber/plastic upper. Both styles are unisex, have a general athletic appearance and a lace closure that is supplemented with a strap and a hook and loop closure, and a foxing-like band. The shoes are constructed with a heavy, rigid, rubber/plastic outer sole unit. The rigid TPU heel cage extends from the heel and continues into the forefoot of each shoe. Except for some flex at the toe, the bottom is completely inflexible. The value for both styles is over $12 per pair. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344102: The tariff classification of headbands from China
| HTS: 6117.80.8500, 9903.88.15, 14.6% + 7.5%, Other made-up clothing accessories…knitted or crocheted…Other: Headbands, ponytail holders and similar articles. |
| Item: The “Scunci No-Slip Grip”, is constructed of a core of synthetic rubber band sheathed of 100% nylon knit fabric. The rubber band is approximately 7mm wide. The circular headband measures approximately 3/8 inches in width and approximately 20 inches in length. The headband features a silicone strip on the underside to help secure it to the head. No single heading covers the instant merchandise in its entirety. As the instant merchandise consists of rubber and nylon fabric, it is a composite good. The article of rubber strip is prima facie classifiable in heading 4015, as a clothing accessory (headband) of rubber. The nylon fabric is prima facie classifiable as a clothing accessory (headband) of woven fabric under heading 6117, HTSUS. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2024 |