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.
N346413: The tariff classification of Primidone Tablets in dosage form, from China
| HTS: 3004.90.9236, 9903.01.24, free + 20%, “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: Anticonvulsants, hypnotics and sedatives.” |
| Item: Primidone, imported in 50 mg and 250 mg tablets, is an anti-convulsant drug. It is indicated for the treatment of grand mal, psychomotor, and focal epileptic seizures. The country of origin of Primidone is China and exported out of India. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346423: The tariff classification of Lidocaine Pain Relieving Patch 4% from Slovenia
| HTS: 3004.90.9242, 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: Dermatological agents and local anesthetics: Containing lidocaine or its salts.” |
| Item: Lidocaine Pain Relieving Patch 4%, imported in retail packed cartons containing 5 pouches and 30 pouches, is a local anesthetic. It is a topical anesthetic indicated for the temporary relief of pain. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346430: 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: Womens and girls: Other.” |
| Item: Style 1 is a men’s upper body garment constructed from 80% polyester and 20% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style 1 features a round neckline with curved front plackets; a left-over-right, partial front opening with two snap closures; forward shoulder seams; a bungee loop at the right shoulder seam; short, hemmed sleeves; a contrasting fabric trademark label on the left sleeve above the hem; two patch pockets on the front panel below the waist; and a straight, hemmed bottom with a slit at each side and a slightly longer back panel. Style 2 is a women’s pullover style garment constructed from 80% polyester and 20% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover garment extends from the shoulders to below the waist and features a V-shaped neckline; two pockets below the waist; short, hemmed sleeves; a back yoke with an inverted pleat; and a curved, high-low hemmed bottom. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346431: The tariff classification of a hydraulic control module and threaded caps from Japan
| HTS: (module) 8481.20.0050, 2%, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Valves for oleohydraulic or pneumatic transmissions: Hydraulic valves: Other.” (caps) 8481.90.9040, free, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Other: Of valves of subheading 8481.20: Other.” |
| Item: The hydraulic control module is a valve module. The module controls the flow rate and the direction of hydraulic fluid required to control the wing flap drives of a commercial airplane. The module consists of an aluminum valve body that features various ports, wires, and houses numerous aluminum valves, including a priority valve, a flow control valve, a selector valve, a bypass valve, a relief valve, and a check valve. The additional items are caps, which are used with the hydraulic control module. The threaded caps are constructed of 7075 aluminum and, when in use, hold valve components together and close the end of a valve. The caps are removed when maintenance is conducted on their respective valves., i.e., the flow control valve and the bypass valve. |
| Reason: N/A |
| Ruling Date: March 26, 2025 |
N346566: The tariff classification of a unisex vest from China
| HTS: 6211.42.1070, 9903.01.24, 9903.88.15, 8.1% + 20% + 7.5%, “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other: Vests.” |
| Item: A unisex vest constructed from 100% cotton woven fabric. The vest features a full front opening secured by a self-fabric snap closure, pockets at the waist, and slots for shot gun shells on both sides. The garment extends from the shoulders to the hip area. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346582: The country of origin of a STP barge
| Origin: South Korea |
| Item: The article under consideration is a seawater treatment plant (STP) barge, which is designed to support sustained oil production by treating seawater for injection into subsurface reservoirs. The barge, which is a floating vessel designed to house the STP, is manufactured in South Korea. The STP, which includes several filtration, sulphate removal, power generation systems and modules and drains, is manufactured in Indonesia, and will be integrated into the barge in Indonesia. Once the integration is complete, the asset will operate as a single, cohesive floating unit. |
| Reason: Although the STP is an important component that enhances the barge and provides a defined purpose, the barge nonetheless remains a floating vessel with or without the STP installed. As it leaves Korea, the barge is a fully functional vessel capable of floating in shallow waters as designed. As a result, the country of origin of the STP barge is South Korea. |
| Ruling Date: March 27, 2025 |
N346612: The tariff classification of plastic and stainless-steel couplings from Thailand
| HTS: (1) 3917.40.0020, 5.3%, “tubes, pipes, and hoses and fittings therefor, of plastics: fittings: plumbing fitting, not pressure rated (Drain/Waste/Vent (DWV)): of polyvinyl chloride.” (2) 7326.90.8688, 9903.81.90, 2.9% + 25%, “other articles of iron or steel: other: other: other: other: other.” |
| Item: Item 1 is identified as a Flexible Coupling consisting of an elastomeric polyvinyl chloride sleeve with stainless-steel clamps. They are used to join various pipes and fittings in underground sanitary drain, waste and vent (DWV) applications. They are designed to provide a secure, leak-resistant connection allowing for slight movement and vibration absorption. Item 2 is identified as a No-Hub Coupling consisting of a neoprene rubber sleeve encased within a stainless-steel shield and secured with clamps. These couplings are used to connect no-hub (hubless) cast iron pipes, providing structural reinforcement and a tight seal to prevent leaks.The Flexible coupling is a composite article that is made of a PVC sleeve and stainless-steel clamps. The No-Hub Coupling is a composite article made up of a stainless-steel shield, stainless-steel clamps and a neoprene rubber sleeve. The stainless-steel components and the rubber component are classified in different headings. |
| Reason: In the case of the Flexible coupling, the PVC sleeve imparts the essential character. In the case of the No-Hub Coupling, the stainless-steel shield imparts the essential character. |
| Ruling Date: March 27, 2025 |
N346654: The tariff classification of parts of aviation headsets from China
| HTS: 8518.90.8100, 9903.01.24, 9903.88.03, free + 20% + 25%, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Parts: Other: Other.” |
| Item: The items concerned are control boxes (Control Box, Zulu 3, Battery Power). These modules are to be incorporated with the Zulu 3 Aviation headsets. The Zulu 3 Aviation headsets are used within an aircraft by the pilot or passenger. The headsets are wired and must be plugged in to communicate with ATC (air traffic control) or communicate within the cockpit while in flight. The headsets also provide noise canceling functions. The control boxes consist of a plastic housing that incorporates various control buttons. The control box will be assembled with the aviation headsets, connected to the electric/audio cable, between the headset and the input/output connectors. Within the plastic housing these modules incorporate an upper and lower printed circuit board assembly (PCBA). The upper PCBA incorporates a CPU chip as well as flash memory. This PCBA provides the main processing and noise cancellation functionality to the headset. The lower PCBA acts as a sound processor for the headsets. This PCBA transmits information selected on the control box to the headset, such as volume controls. The control boxes also provide power (from battery or communication panel) to the headsets. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346782: The tariff classification of plastic drum closure with integrated spout from Brazil
| HTS: 3923.50.0000, 5.3%, “stoppers, lids, caps and closures, of plastics.” |
| Item: The product under consideration is the Uni-Grip 60C. It is a plastic drum closure with a tamper evident steel bail and an integrated plastic spout. The product is for use on small and medium metal and plastic drums. The plastic cap allows for a tight seal on the container opening, the pull-up spout reduces spilling and allows for ease when pouring and the tamper-evident bail guarantees product integrity. The Uni-Grip® 60C is a composite article that consists of a plastic cap with an integrated plastic spout and a tamper-evident steel bail. The plastic and the steel components are classified in different headings. |
| Reason: In this case, the function of the Uni-Grip 60C is to close the opening on a drum and allow for product to be poured safely from the drum. The plastic components carry out this function. Therefore, the plastic components impart the essential character to the Uni-Grip 60C. |
| Ruling Date: March 26, 2025 |
N346788: The tariff classification of a bathroom scale from China
| HTS: 8423.10.0010, 9903.01.20, free + 20%, “Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds; parts of weighing machinery: Personal weighing machines, including baby scales; household scales: Digital electronic type.” |
| Item: The item under consideration is the Omada LTE-M Scale, which is a digital bathroom scale with cellular connectivity, enabling automatic and seamless transmission of user weight data directly to Omada Health’s Diabetes Management Program. The device is also designed to provide the weight measurements directly to the user on a small LCD screen. The scale measures 310 mm x 310 mm x 30 mm and weighs 1.57 kg. The scale is made of plastic, glass, and electronic components and is powered by four AA batteries. |
| Reason: While the Omada LTE-M Scale has received several accreditations, the scale is not any different than other smart scales that also have an LTE connection. The Omada LTE-M Scale is not marketed or sold through traditional retail channels; instead, it is provided to participants enrolled in Omada Health’s accredited diabetes management program. However, this does not change the fact that there are many substantially similar scales on the market that are not specifically designated for use with people with diabetes. The connection via LTE can be used not only for this particular diabetic program, but also for any other program that can upload the weight numbers from the scale. The scale does not have any other identifying features that would make it solely usable for people with diabetes. The scale can be used in a host of different applications that require the recording of the user’s weight, including personal tracking. Accordingly, the Omada LTE-M Scale does not satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, the secondary classification under subheading 9817.00.96 would not apply to the Omada LTE-M Scale. |
| Ruling Date: March 27, 2025 |