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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N347059: The country of origin of medical drapes
| Origin: Indonesia |
| Item: The items under consideration are paper medical drapes used to provide patients with personal privacy during medical exams. This is a single-use, disposable, non-sterile product. These drapes feature a double or triple ply paper construction for enhanced strength. They will come in widths of 40” and lengths of 48" to 90" and are available in white, blue and pink. The jumbo rolls of paper are sourced from Indonesia. The paper is White, 100% wood pulp virgin paper; 1-ply layer; 16-20 g/sm. These jumbo rolls of tissue paper, which measure 1020mm in width and have a diameter of 1150mm, are then shipped to China, where the paper is cut to size, folded and packaged. |
| Reason: In China the jumbo rolls do not undergo a substantial transformation resulting in an item with a new name, character or use simply by cutting, folding and packaging. The country of origin of the finished medical drapes is Indonesia. |
| Ruling Date: April 2, 2025 |
N347087: The tariff classification of an ultra low-NOx burner from Italy
| HTS: 8419.90.1000, 9903.85.08, free + 25%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Of instantaneous or storage water heaters.” |
| Item: The merchandise under consideration is an ultra low NOx burner. The unit is sized and shaped for certain gas-fired storage water heaters sold by your company. While referred to as a “burner,” it is not a complete assembly but instead requires a pilot/thermopile assembly, thermocouples, sensors, and other components to form a burner door assembly, which is then inserted into the combustion chamber of the water heater. The ultra low NOx burner is described as an aluminized steel metal burner box with a top surface composed of metal wire mesh and woven fiber. Extending from the side of the burner box is a venturi tube with an aluminized steel orifice holder and an aluminized steel door. The door is rounded so that it matches the shape of the combustion chamber and creates an airtight seal when installed. |
| Reason: N/A |
| Ruling Date: April 2, 2025 |
N347096: The tariff classification of Aceclidine Ophthalmic Solution in dosage form, from the United States
| HTS: 3004.90.9289, 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 eyes, ears or respiratory system: Other: Other.” |
| Item: Aceclidine Ophthalmic Solution is a medicinal preparation containing Aceclidine Hydrochloride, a parasympathomimetic miotic agent, as the active ingredient. Currently it is under development for the treatment of presbyopia in adult patients, an age-related eye condition that makes it difficult to focus on nearby objects. The Aceclidine Ophthalmic Solution will be packaged in single-use, blow-fill seal (BFS) ampoules (0.4 mL nominal fill volume) and shipped in cartons containing 5 pouches of 5 ampoules each (25 ampoules total). Aceclidine Ophthalmic Solution will be imported from Germany and the country of origin is the United States. |
| Reason: N/A |
| Ruling Date: April 2, 2025 |
N347123: The tariff classification of a Halloween decoration from China
| HTS: 9505.90.6000, 9903.01.24, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An item identified as Fuzzy Spider Pillow, which consists of a stuffed textile decoration depicting a fuzzy black spider with embroidered eyes. The spider is made wholly of polyester fur and fill. The body, not including the legs, measures approximately 14” in length by 8-10” wide and only 5” thick. Referred to as a pillow, it is a decorative item and does not provide useful support as a pillow. The Fuzzy Spider is marketed and sold as a decoration exclusively for Halloween as part of the Spooky Village collection. |
| Reason: N/A |
| Ruling Date: April 2, 2025 |
N347164: The tariff classification of pulverizer excavator attachments from South Korea
| HTS: 8479.89.9599, 9903.85.08, 2.5% +25%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Item: The products at issue are fixed and rotating pulverizers that are designed to be attached to the arm of an excavator. The pulverizers are powered by the excavator’s hydraulics and operated by the pulverizers’ swing motors, valves, and cylinders. They are comprised of one fixed and one moveable jaw and include bolt-on, replaceable teeth and replaceable cutting blades. The pulverizers are intended for use only in demolition projects to crush and break down concrete and cut rebar and wires within the concrete. The machines can also pick up material and equipment at the demolition site. |
| Reason: N/A |
| Ruling Date: April 2, 2025 |
N346399: The tariff classification of spooled wire of precious metal
| HTS: 7115.90.6000, 4%, “Other articles of precious metal or of metal clad with precious metal: other; other; other.” |
| Item: The merchandise under consideration is spooled wire of precious metal made from platinum and rhodium. The production process is as follows: The spent gauze, made of PtRh5-wire (99.9 % precious metal, specifically platinum and rhodium) is sent to Germany from the United States. In Germany, the gauze is unpacked, impurities are burnt off, and the gauze is remelted into grains. The grains are packaged and sent to Heraeus in Hanau - Germany to produce new wire. There the grains are melted and cast into a gauze-ingot. The ingot is then drawn into a wire of the desired thickness in several steps and repeatedly annealed in between to remove stresses from the material. Finally, the finished wire made of precious metal is wound onto a spool and shipped back to the United States. |
| Reason: The processing in Germany produces such changes in characteristics and use as to exceed an alteration and create a commercially different article. Accordingly, the articles described above are not eligible for tariff treatment under the provisions of 9802.00.5060, HTSUS, and would be subject to duty on the full value. |
| Ruling Date: April 1, 2025 |
N346448: The tariff classification of Microwaveable Rice from Thailand
| HTS: 1904.90.0140, 14%, “Prepared foods obtained by swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, goats and meal), pre-cooked or other wise prepared, not elsewhere specified or included: Other: Other.” |
| Item: There are four products under review described as Wegmans “Steamables” rice products. During manufacture all have been cooked in hot water at a temperature of approximately 95 degrees Celsius for ten minutes prior to bagging. The rice products are packaged in 8.8 oz. pouches, imported into the United States, twelve units in a box. The user is instructed to cook the rice by placing the pouch upright in the microwave then “Cook on HIGH about 90 seconds” or to alternatively heat 3-4 minutes, stirring occasionally via stovetop. Jasmine Rice in Microwaveable bag consists of 51% water, 47% jasmine rice, 1.90% rice bran oil, and 0.5% sunflower lecithin. Whole Grain Brown Rice in Microwaveable bag consists of 50% brown rice, 48% water, 1.90% rice bran oil, and 0.5% Sunflower lecithin. White Basmati Rice in Microwaveable bag consists of 60% water, 38% white basmati rice, 1.90% rice bran oil, and 0.5% sunflower lecithin. Long Grain White Rice in Microwaveable bag consists of 60% water, 38% long grain white rice, 1.90% rice bran oil, and 0.5% sunflower lecithin. |
| Reason: N/A |
| Ruling Date: April 1, 2025 |
N346533: The tariff classification of a fuel tank from Canada
| HTS: 8708.99.8180, 9903.01.10, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other” |
| Item: The item under consideration is a Fuel Tank Assembly, which is designed specifically for the use in the manufacture of a converted Toyota Sienna passenger van into a wheelchair accessible vehicle. During the conversion process of a passenger vehicle into a wheelchair accessible vehicle, the floor is lowered to accommodate the under-the-vehicle wheelchair lift. The stock fuel tank is removed from the original equipment manufacturer (OEM) position. Due to the conditions of the modified vehicle, there is limited space to place a fuel tank. As such, the tank assembly under consideration is used in place of the OEM tank. The tank assembly’s measurements are 39.7” in width, 22.5” in length, and 8” in height. |
| Reason: N/A |
| Ruling Date: April 1, 2025 |
N346628: The tariff classification of powdered bromelain from India
| HTS: 3507.90.7000, free, “[e]nzymes; prepared enzymes not elsewhere specified or included: [o]ther: [o]ther.” |
| Item: The product under consideration is powdered bromelain consisting of 90% bromelain powder and 10% maltodextrin (as a carrier). The product is produced from pineapple plant stems of the Bromeliceae family (Ananas Comosus) undergoing both an extraction and a purification process. The bromelain is extracted from the raw material (pineapple stems) using water. After extraction, the product is purified through filtration and ultrafiltration to remove impurities and concentrate the enzyme. The filtration process is where the crude extract is passed through a filter to remove larger particles, such as plant debris materials. This step is meant to clarify the extract before further ultrafiltration. The process is often done using a filter cloth. Next is the ultrafiltration step which is a membrane filtration process that uses semi-permeable membranes to separate smaller particles. Crude extract is passed through the membrane under pressure. The purified liquid is spray dried and blended with maltodextrin to produce bromelain powders. In the condition as imported the powdered bromelain is a purified, highly active, soluble proteolytic enzyme having 2400 GDU/g enzyme potency. |
| Reason: N/A |
| Ruling Date: April 1, 2025 |
N346674: The tariff classification of Nicardipine Hydrochloride in 0.86% Sodium Chloride Injection in dosage form, from Switzerland
| 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: Nicardipine Hydrochloride in 0.86% Sodium Chloride Injection, imported in 20 mg/200 mL, is a calcium channel blocker. It is indicated for the short-term treatment of hypertension when oral therapy is not feasible. |
| Reason: N/A |
| Ruling Date: April 1, 2025 |