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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N345200: The tariff classification of a sandal from China
| HTS: 6404.19.3960, 9903.01.20, 9903.88.15, 37.5% + 10% + 7.5%, "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: Other: Other: For women." |
| Item: The Rapture Flat Sandal is a woman’s, open toe/open heel, thong sandal. The five nylon webbing straps are connected to two plastic triangles on the sides of the foot and a buckle on top of the foot. The straps do not cover the ankle bone. The uniquely shaped outer sole has flat cone-shaped protrusions measuring 3/8” around the perimeter of the outer sole unit. The outer soles are composed of 100% molded rubber/plastics (thermoplastic polyurethane). The rubber/plastics components weigh 10% or more of the total weight of each shoe. The FOB value of the shoes is $64.70 per pair. |
| Reason: N/A |
| Ruling Date: Feb. 10, 2025 |
N345311: The tariff classification of men’s and women’s upper body garments from Vietnam
| HTS: (1) 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." (2) 6110.30.3059, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s and girls’: Other." (3) 6211.33.9061, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Other." (4) 6211.43.1088, 16%, "Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other: Apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Other." |
| Item: Style 1 is a men’s cut and sewn pullover constructed from 57% polyester, 35% rayon, and 8% spandex knit fabric. Style 2 is a women’s cardigan style garment constructed from 57% polyester, 35% rayon, and 8% spandex knit fabric. Style 3 is a men’s upper body garment constructed from 80% polyester and 20% elasterell woven fabric. Style 4 is composed of two garments attached at the shoulders by means of button closures. |
| Reason: N/A |
| Ruling Date: Feb. 10, 2025 |
N345029: The tariff classification of glass stemware, drinking glasses, and a glass bottle from China
| HTS: (glass stemware) 7013.28.1000, 9903.01.20, 9903.88.15, 28.5% + 10% + 7.5%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purpose (other than that of heading 7010 or 7018): Stemware drinking glasses, other than of glass-ceramics: Other: Other: Valued not over $0.30 each.” (glass mug and drinking glass) 7013.37.1090, 9903.01.20, 9903.88.15, 28.5% + 10% + 7.5%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other drinking glasses, other than of glass-ceramics: Other: Other: Valued not over $.30 ... Other.” (glass bottle) 7013.49.2090, 9903.01.20, 9903.88.15, 22.5% + 10% + 7.5%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued not over three dollars each.” |
| Item: The merchandise includes a glass wine goblet, a glass mug, a drinking glass, and a glass bottle. The glass wine goblet is made of clear soda lime glass, the glass mug is a clear drinking glass made of textured soda lime glass, the drinking glass is made of frosted soda lime glass, and the glass bottle is made of clear soda lime glass. The glass wine goblet measures approximately 5.20 inches in height by 2.11 inches in diameter, the glass mug measures approximately 3.94 inches in height by 5.12 inches in diameter and features a handle. The drinking glass measures approximately 5.54 inches in height by 3.66 inches in diameter, and the glass bottle measures approximately 7.68 inches in height by 2.17 inches in diameter. The value of each glass article is not over thirty cents. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2025 |
N345071: The tariff classification of a stuffed food preparation from Vietnam
| HTS: 1902.20.0040, 6.4%, “Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni…stuffed pasta, whether or not cooked or otherwise prepared…other…frozen.” |
| Item: The subject merchandise, “Whole Shrimp Mandu,” is frozen shrimp wrapped in a pastry paper with sauce inside. The product contains 25.19% shrimp, 22% skin (a combination of wheat flour, water, tapioca starch, corn starch, and salt), 21% water, 9% vermicelli, 7% onion, less than 5% chives, less than 5% corn starch, less than 2% sugar, less than 2% wheat fiber, less than 2% yeast extract, less than 2% sesame oil, less than 2% food additive, less than 2% modified starch, less than 2% emulsifier, less than 2% salt, less than 2% black pepper, and less than 2% in flavor enhancer. The external pastry ingredients are wheat flour, water, tapioca starch, corn starch, and salt. The filling ingredients are shrimp, water, glass noodles (green mung bean starch, potato starch, and salt), onion, soybean oil, chives, contain less than 2% corn starch, sugar, wheat fiber, yeast extract, sesame oil, sodium citrate (to retain moisture), citric acid, modified food starch, methylcellulose, salt, black pepper, disodium guanylate and disodium inosinate. The Shrimp Mandu is formed by flour and corn starch, mixed, added with salt water, mixed, rolling, aging, and then cutting. The Shrimp Mandu may be prepared by pan-frying, steaming, or microwaving. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2025 |
N345178: The tariff classification of a plastic carry case keychain.
| HTS: 3926.90.9989, 9903.01.20, 9903.88.15, 5.3% + 10% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The product is the “Naloxone Nasal Spray Keychain.” The keychain consists of a molded acrylonitrile butadiene styrene (ABS) plastic friction-fit case and a steel carabiner. It is intended to carry and protect a single dose of naloxone nasal spray. Packaged with the keychain will be an educational information card on how to identify and react to an individual experiencing an opioid overdose. There will not be any medicine or medical products included with this keychain. |
| Reason: The plastic case imparts the essential character to this item, under General Rule of Interpretation 3(b), and it will be classified under heading 3926 as proposed. |
| Ruling Date: Feb. 7, 2025 |
N345258: The tariff classification of a Tablo Console, Tablo Cartridge, and TabloCart from Mexico
| HTS: (Tablo Console) 9018.90.7520, free, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: [o]ther instruments and appliances and parts and accessories thereof: [o]ther: [e]lectro-medical instruments and appliances and parts and accessories thereof: [o]ther: [o]ther: [d]ialysis instruments and apparatus.” (Tablo Cartridge) 9018.90.7570, free, "[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: [o]ther instruments and appliances and parts and accessories thereof: [o]ther: [e]lectro-medical instruments and appliances and parts and accessories thereof: [o]ther: [o]ther: [p]arts and accessories of dialysis instruments and apparatus." (TabloCart) 9402.90.0020, free, “[m]edical, surgical, dental or veterinary furniture … : [o]ther: [o]ther.” |
| Item: The Tablo Console is a single module consisting of multiple fluidic systems that perform the activities of a water purification system and a conventional dialysis delivery system and has four lockable wheels. The Tablo Cartridge consists of arterial and venous bloodlines, a saline line, an infusion line, infusion ports, clamps, a saline spike, a venous transducer protector, a venous pressure transducer interface elbow, a venous drip chamber, an arterial pressure pod, a blood return saline router, and a T-connector connected in a specially designed plastic housing. The cartridge is a single use, disposable cartridge that is inserted onto the front panel of the Console for each dialysis treatment. It is an integral piece of the dialysis process, necessary to complete hemodialysis, and compatible only with the Tablo Hemodialysis System. The TabloCart is available in two configurations. The TabloCart with Storage Drawer (an empty drawer for storing supplies) consists of a plastic platform, a drawer, and four 360-degree wheels with wheel locks. The TabloCart with Prefiltration Drawer consists of a plastic platform, a power cord, a prefiltration drawer (a drawer with filters and a booster pump for preparing source water before it enters the Console), water connections, four 360-degree wheels with wheel locks, and indicator lights. The Tablo Console is mounted on the TabloCart that raises the height of the Tablo console and aids in overall system mobility of the Tablo console. The Tablo Hemodialysis System is designed to operate as intended with or without use of the optional cart and the cart is compatible only with the Tablo Hemodialysis System. |
| Reason: Based on the designed, function, and primary use of the Tablo Hemodialysis System and the relevant precedent, a secondary classification will apply for Tablo Console and the TabloCart in subheading 9817.00.96, HTSUS. |
| Ruling Date: Feb. 7, 2025 |
N345354: The country of origin of Rocuronium Bromide Injection in dosage form
| Origin: Spain |
| Item: Rocuronium Bromide Injection, imported in 50 mg/5 mL and 100 mg/10 mL multiple dose vials, is a nondepolarizing neuromuscular blocking agent. It is indicated as an adjunct to general anesthesia to facilitate both rapid sequence and routine tracheal intubation, and to provide skeletal muscle relaxation during surgery or mechanical ventilation. The active pharmaceutical ingredient (API) Rocuronium Bromide, is manufactured in Spain and that the finished Rocuronium Bromide Injection in dosage form is made in India. In India, Rocuronium Bromide will be mixed with inactive ingredients to produce the final Rocuronium Bromide Injection in dosage form. |
| Reason: The mixing of the active ingredient Rocuronium Bromide (made in Spain) with the inactive ingredients into the final Rocuronium Bromide Injection in dosage form does not result in a substantial transformation and the country of origin will be Spain. |
| Ruling Date: Feb. 7, 2025 |
N345367: The tariff classification of Metronidazole for Injection USP, from Switzerland
| HTS: 3004.90.9208, 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: Anti-infective medicaments: Antiprotozoals (excluding goods described in subheading note 2 to this chapter): Containing metronidazole or its salts.” |
| Item: Metronidazole for Injection, imported in dosages of 500 mg/100 mL bags, is a medicinal preparation containing Metronidazole, an antibacterial agent, as the active ingredient. It is indicated for the prevention and treatment of certain bacterial and protozoal infections. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2025 |
N345418: The tariff classification of printed paper cups from India
| HTS: 4823.69.0020, free, "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and round nested food containers." |
| Item: The items under consideration are four beverage cups made from paper composed of wood pulp. Cups 1 and 2 are both made from paper weighing 320 grams per square meter. The cups are 170mm tall with an upper diameter of 95mm and a bottom diameter of 60mm. The cups hold 22 fluid ounces. Both cups are printed. Cup 1 is coated with polyethylene (PE) on the inside and outside of the cup, while Cup 2 is coated with PE only on the outside of the cup. Cups 3 and 4 are printed and both made from paper weighing 350 grams per square meter. The cups are 180mm tall with an upper diameter of 100mm and a bottom diameter of 70mm. The cups hold 32 fluid ounces. Cup 3 is coated with PE on the inside and outside of the cup, while Cup 4 is coated only on the outside of the cup. |
| Reason: N/A |
| Ruling Date: Feb. 7, 2025 |
N344994: The country of origin of Candy Canes
| Origin: Cambodia |
| Item: The subject merchandise is candy canes composed of white granulated sugar (product of Thailand), corn syrup (product of China), water, natural and artificial flavoring (product of China), titanium dioxide, and FD&C No. 40 (both are products of India). All manufacturing is conducted in Cambodia. White granulated sugar, corn syrup and water are boiled, air is pumped out and the pot is cooled. Natural and artificial flavoring, titanium dioxide and FD&C Red No. 40 are added and blended evenly. The preparation is cooled and mixed (different colored sugar masses together) and the sugar stands are pulled into candy cane shapes. The candy canes will be packed into paper boxes, 12 candy canes per box. |
| Reason: In this case, the mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the candy canes is Cambodia. |
| Ruling Date: Feb. 6, 2025 |