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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N344986: Eligibility under subheading 9802.00.5060, Harmonized Tariff Schedule of the United States (HTSUS), of Ammonium Perrhenate from an undisclosed country
| HTS: (Ammonium Perrhenate) 2841.90.2000, 9802.00.5060, 3.1%, Salts of oxometallic or peroxometallic acids: Other: Ammonium perrhenate.(Platinum) 7110.11.0020, free: Platinum, unwrought or in semimanufactured forms, or in powder form: Platinum: Unwrought or in powder form: Sponge of the metal platinum. |
| Item: Spent catalysts, classified under subheading 7112.99.0100, Harmonized Tariff Schedule of the U.S., which are exported from the United States for foreign processing and imported back into the United States as Platinum and Ammonium Perrhenate. |
| Reason: The foreign processing is acceptable for the purposes of 9802.00.5060, HTSUS. Accordingly, upon reimportation, the Ammonium Perrhenate will be eligible for tariff treatment under 9802.00.5060, HTSUS, provided the documentary requirements of 19 CFR 10.8 are satisfied. |
| Ruling Date: Jan. 30, 2025 |
N345026: The tariff classification of Olmesartan Medoxomil and Hydrochlorothiazide Tablets in dosage form, from India
| HTS: 3004.90.9221, 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: Cardiovascular medicaments: Other.” |
| Item: Olmesartan Medoxomil and Hydrochlorothiazide, imported in 20 mg/12.5 mg, 40 mg/12.5 mg and 40 mg/25 mg tablets, is a combination drug containing Olmesartan Medoxomil (angiotensin II receptor blocker) and hydrochlorothiazide (diuretic). It is indicated for the treatment of hypertension, to lower blood pressure. Lowering blood pressure reduces the risk of fatal and nonfatal cardiovascular events, primarily strokes and myocardial infarctions. |
| Reason: N/A |
| Ruling Date: Jan. 30, 2025 |
N345174: The tariff classification and country of origin of an ultrasonic aroma diffuser
| HTS: 8509.80.5095, 4.2%, electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other. |
| Origin: Vietnam |
| Item: The ultrasonic aroma diffuser consists of a base, water tank, an atomizer and cover, inner and top covers, PCBAs (Printed Circuit Board Assemblies), a button and fan (containing an electric motor). |
| Reason: A significant number of the parts or components are made in Vietnam, the manufacturing operations, including the plastic molding and SMT procedures, are both substantial and complex. The manufacturing process in Vietnam does create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Vietnam. Therefore, the country of origin of the ultrasonic aroma diffuser is Vietnam for the purposes of China Section 301 remedies. |
| Ruling Date: Jan. 30, 2025 |
N345176: The tariff classification of a plastic bank from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: The item is the Jumbo Plush character with a bank feature. The article is available in four different styles: Plush Pig with bank feature, Tye Dye Unicorn Plush Pig with bank feature, Pink Sparkle Unicorn Plush with bank feature, and Burger Plush with bank feature.All the items are made of 100% knitted polyester fabric and contain a plastic coin slot. The plastic coin slot is located on the top of each bank and measures approximately 2.25 inches long by .35 inches wide. A polypropylene plastic coin reservoir is inside each bank and measures approximately 5 inches long by 5 inches wide by 9 inches high. A removable plastic plug is at the bottom of each bank to release coins and bills. The item is of the class or kind of merchandise that is principally used in or around the home to store coins and bills. The packaging hangtag for each style states “Plush Pig with bank feature.” The banks are intended for ages 3 years and up. |
| Reason: Coins and bills can be accessed and stored in the banks’ plastic components. The banks serve a utilitarian purpose. The banks’ knitted polyester fabric material performs a subordinate role. Therefore, the plastic material components provide the essential character within the meaning of GRI 3(b). |
| Ruling Date: Jan. 30, 2025 |
N345249: The tariff classification of aluminum fastening clips from China
| HTS: 7616.99.5190, 9903.88.03, 2.5% + 25%, Other articles of aluminum: Other…Other. |
| Item: The merchandise under consideration is Aluminum Aquaculture Fastening Clips. The clips are designed specifically for use in aquaculture applications for assembling lobster traps. The clips are available in multiple sizes. Each clip is made from 5052-H36 aluminum alloy and constructed via a cutting and stamping process. The clips are collated into strips using polyethylene cord. When in use the collated strips are loaded into a pneumatic tool which is used to attach the clips by bending each clip around the edges of individual wire trap sections, holding the section together, to form the lobster trap. |
| Reason: N/A |
| Ruling Date: Jan. 30, 2025 |
N345263: 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 Unicorn Dreams Party Dress, which consists of a short-sleeved pullover dress, detachable bow, petti skirt, and beret and features large, visible loose overlock stitching at the neck with narrow, exposed elastic. The short sleeves also include exposed elastic stitched on, under a folded band, with a single line of long, loose straight stitching. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. Although the dress has some gathering and an attached adjustable waist sash with hook and loop fastener, it is not well-made. The hem bottom features large, visible, loose overlock stitching. |
| Reason: The flimsy man-made textile dress in a Hello Kitty/unicorn print provides the essential character of the set. |
| Ruling Date: Jan. 30, 2025 |
N345266: 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 Classy Vampire, which consists of a long-sleeved pullover lace-up top and cape and features a flat collar with large, loose, overlock stitching. The front neck features a ruffle with raw, unfinished edges and a string lace-up feature. The long sleeves are raw and unfinished and include a strip of narrow, exposed elastic stitched on with a single line of long, loose straight stitching. The hem bottom is raw and unfinished. Although the neck has some styling, the top is not well-made. The top is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made textile top provides the essential character of the set. |
| Ruling Date: Jan. 30, 2025 |
N345288: The tariff classification of a costume from China
| 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 the Adult Size Bumble Bee Costume For Halloween, which consists of a hooded, man-made knitted textile, thigh-length pullover top with permanently attached wire frame wings and novelty honeycomb printed eyeglasses, and features long man-made knitted textile sleeves with large, visible, loose overlock stitching. Although the garment has a lining, the flimsy seams were open, exposing the seams of the plush outer shell which are stitched with long, loose straight stitching. The garment features a permanently attached stuffed stinger in back and stuffed wire antennae on the hood. The very deep back opening is closed with only three small hook and loop fastener tabs which do not prevent gapping. The depth of the back opening does not provide modesty. The large permanently attached wire frame wings and antennae would preclude care for repeated wear. |
| Reason: The flimsy man-made knitted textile plush top provides the essential character of the set. |
| Ruling Date: Jan. 30, 2025 |
N344939: The tariff classification of lined clogs from China
| HTS: 6402.99.7960, 90¢/pair + 37.5%, Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $3 but not over $6.50/ per pair: Other: Other: For women. |
| Item: The Totes® brand “Women's Bailey Molded Clog with Liner” is a woman’s slip-on clog that is imported with an attached liner or insert. The upper and outer sole consists of molded rubber or plastics (EVA). The clog is imported with a removable polyester textile liner insert that is comprised of a sewn-on textile sole and a plush collar that overlaps more than 90% of the external surface of the upper. The liner has two elastic loops for attachment to two rivets that are inserted through the medial and lateral sides of the clog. The insert is not meant to be worn without the clogs. The molded plastic heel ridge measures 1-5/8 inches deep. The textile insert with sewn collar adds an additional 1-1/4 inches above the heel ridge. The clog, imported with the attached insert, is has a closed heel. The clogs are not considered to be “waterproof footwear” classified in heading 6401 because the rivets on the medial and lateral sides introduced holes into the uppers. The footwear would be considered “protective” against water because the molded outer soles, measuring more than two inches tall, would allow the wearer to linger in water more than two inches deep without getting wet. The clogs do not have a foxing or a foxing-like band. The FOB value of the clogs submitted via email is $5.81 per pair. |
| Reason: N/A |
| Ruling Date: Jan. 29, 2025 |
N345269: The tariff classification of a 3-dimensional Gary the Snail plush 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 item depicts the fictional character Gary, SpongeBob’s pet sea snail, from the American animated television series SpongeBob SquarePants. The polyester plush toy is a full-bodied, three-dimensional sea snail creature. Gary has round green antenna eyes with a coral-pink shell on his back. The plush stuffed toy measures approximately 16” W x 22” H. “SpongeBob Shell Snuggles” is principally designed for the amusement of children 3 years of age and older. |
| Reason: The flimsy man-made knitted plush textile jumpsuit with tail provides the essential character of the set. |
| Ruling Date: Jan. 29, 2025 |