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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N348001: The tariff classification of Exemestane Tablets in dosage form, from China
| HTS: 3004.39.0050, 9903.01.32, 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 hormones or other products of heading 2937: Other: Other.” |
| Item: Exemestane, imported in 25 mg tablets, is an oral steroidal aromatase inhibitor. It is used in the adjuvant treatment of hormonally-responsive (also called hormone-receptor-positive, estrogen-responsive) breast cancer in postmenopausal women. |
| Reason: N/A |
| Ruling Date: May 15, 2025 |
N348011: The tariff classification of Losartan Potassium Tablets in dosage form, from China
| HTS: 3004.90.9221, 9903.01.32, 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: Losartan Potassium, imported in 25 mg, 50 mg and 100 mg tablets, is an angiotensin II receptor blocker (ARB). It is indicated for the treatment of hypertension. |
| Reason: N/A |
| Ruling Date: May 15, 2025 |
N348012: The tariff classification of ultraviolet (UV-C) lamps from China
| HTS: 8539.49.0040, 9903.01.25, 9903.88.03, 2.4% + 10% + 25%, “Electric filament or discharge lamps…Ultraviolet or infrared lamps…Other, Ultraviolet lamps." |
| Item: Ultraviolet (UV-C) lamps consisting of a glass envelope with protective coating, electrodes and cathodes composed of tungsten, low-pressure mercury vapor inside the arc tube with ceramic and aluminum end caps. These specialized lamps are primarily used by hospitals, schools, military facilities, government agencies, and other essential service locations. They are designed to disinfect and sterilize air and water supplies, playing a crucial role in controlling the spread of viruses, bacteria, and parasites. |
| Reason: N/A |
| Ruling Date: May 15, 2025 |
N348014: The tariff classification of mobile activity table parts from China (tabletop not included)
| HTS: 9403.99.9045, 9817.00.96, free, “Other furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Other.” |
| Item: Parts of a Mobile Activity Table designed for people with impaired mobility. Item 0072001 is a small steel stem assembly (adjustable riser – small). It has a main steel support tube, plastic PE inner sleeve, and a steel stem that slides up and down for height adjustment. Item 0072002 is a large steel stem assembly (adjustable riser – large). It has a main steel support tube, plastic PE inner sleeve, and a steel stem that slides up and down for height adjustment. Item 0072000 is a steel base and tube frame. Both the small and large stem assemblies attach to this base. The articles are made in China. |
| Reason: The Explanatory Notes to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.” The mobility activity table is designed for people with permanent disabilities. The table assists with eating, playing, therapy and classroom work, and is compatible with therapeutic equipment including wheelchairs. |
| Ruling Date: May 15, 2025 |
N348056: The tariff classification of a transmission housing from Mexico
| HTS: 8708.40.7580, 9903.94.05, 9903.01.33, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Gear boxes and parts thereof: Parts: Other: Other: Other.” |
| Item: A transmission housing, which is used in the transmission system of passenger vehicles. It is a structural part that encloses and supports internal components such as the torque converter and planetary gears. The transmission housing aligns the position of each gear set to ensure smooth and accurate gear engagement and protects internal elements from external contaminants and mechanical stress. |
| Reason: Since the transmission housing is used with vehicles of Section XVII, classification of it in heading 8483 is precluded. |
| Ruling Date: May 15, 2025 |
N348080: The country of origin of Nitroglycerin Ointment, USP 2%
| Origin: U.S. |
| Item: Nitroglycerin Ointment is a medicinal preparation containing Nitroglycerin, a vasodilator, as the active ingredient. It is indicated for the prevention of angina pectoris due to coronary artery disease. Nitroglycerin Ointment for topical use only contains Nitroglycerin (glyceryl trinitrate) 2% and lactose in a lanolin, white petrolatum and purified water base. The active pharmaceutical ingredient (API), Nitroglycerin, is manufactured in the U.S. and the finished ointment in dosage form is made in India. In India, the Nitroglycerin will be mixed with various inactive ingredients to produce the final ointment in dosage form. |
| Reason: he mixing of the active ingredient Nitroglycerin (made in the United States) with the inactive ingredients into the final ointment in India does not result in a substantial transformation. |
| Ruling Date: May 15, 2025 |
N348090: The tariff classification of a pair of women’s trousers from Portugal
| HTS: (If the trousers pass the water resistance test specified in Additional U.S. Note 2 to Chapter 62) 6204.63.7590, 9903.01.25, 7.1% + 10%, "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Water resistant trousers or breeches: Other." (Don't pass the water resistance test) 6204.63.9011, 9903.01.25, 28.5% + 10%, "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women's Other." |
| Item: A pair of women’s trousers constructed from 94% polyamide, 6% elastane woven fabric treated with a durable water repellent. The trousers feature a zippered fly front with a metal button closure, a flat waistband, six belt loops, two rear patch pockets, two front pockets, and hemmed leg openings. The trousers are treated to protect against water. However, the lab test method used to test water repellency used a different standard from what is required in Additional U.S. Note 2 to Chapter 62. |
| Reason: N/A |
| Ruling Date: May 15, 2025 |
N348101: The tariff classification of a Paint in Canvas kit from China
| HTS: 3213.10.0000, 9903.01.25, 9903.88.03, 6.5% + 10% + 25%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." |
| Item: A paint in canvas kit consisting of five acrylic paint pods in assorted colors (5ml each), one artist paint brush with a wooden handle and a metal tip, and one framed polyester/cotton canvas (12” x 12” x 0.625”). The paints and paint brush will be used to creatively paint the outlined Christmas wreath on the canvas. The Paint in Canvas kit is packaged for retail sale. |
| Reason: The kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the paints and paint brush (colors in sets), because on their role in relation to the product’s use. |
| Ruling Date: May 15, 2025 |
N348125: Classification and country of origin determination for cotton artist canvas; 19 CFR 102.21(c)(1)
| HTS: 5901.90.4000, 9903.01.25, 4.1% + 10%, “Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations: Other; Other.” |
| Origin: India |
| item: Cotton artist fabrics constructed of a yarn dyed, woven textile fabric composed of 100% cotton which is visibly coated on one surface with a plastic material composed of 50% acrylic, 12% titanium dioxide and 38% filler resin. All styles of the cotton artist fabrics will be produced in full rolls measuring 60 inches and 54 inches in width and 50 yards in length. The manufacturing process for the canvas is as follows: In India, fiber is formed, yarn is spun, yarn is dyed, fabric is woven, fabric is coated on one side, and fabric is cut to size according to each style. The finished fabric is packaged on roll and shipped in bags from India to the U.S. |
| Reason: The fabric is wholly obtained or produced in a single country, India, so the country of origin is conferred in India. |
| Ruling Date: May 15, 2025 |
N348137: The Application of Subheading 9802.00.80 on Jewelry Mountings
| 9802 Eligibility: Not eligible. |
| Origin: South Korea |
| Item: Old jewelry mountings manufactured from the U.S.-origin 14K gold grain alloy and processed abroad in South Korea. The gold grain alloy is manufactured in the U.S. by melting and alloying 24K fine gold with secondary metals followed by granulation into 14K gold grain (no forming or shaping). The U.S. gold grain is sent to South Korea where melting, casting, forming into ring shapes will be performed. The 14K mounting will also be polished, assembled, and finished in Suth Korea and then returned to the U.S. for retail sale. |
| Reason: 19 C.F.R. § 10.14(c)), states in part: Operations not incidental to the assembly process. Any significant process, operation, or treatment other than assembly whose primary purpose is the fabrication, completion, physical or chemical improvement of a component, or which is not related to the assembly process, whether or not it effects a substantial transformation of the article, will not be regarded as incidental to the assembly and will preclude the application of the exemption to such article. The melting of exported ingots and pouring of the metal into molds to produce cast metal parts isn't considered ncidental, so the jewelry imported into the United States is not eligible for the partial duty exemption under subheading 9802.00.80. As the gold grain alloy was melted, cast, and shaped into the mounts in South Korea, the material was substantially transformed in Korea and thus, the country of origin is South Korea. |
| Ruling Date: May 15, 2025 |