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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N324384: The tariff classification of a decorative sign and a wooden box from China
| HTS: (1) 4420.19.0000, 3.2%, "Statuettes and other ornaments, of wood, other than tropical wood." (2) 4420.90.8000, 9903.88.03, 3.2% + 25%, "Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other." |
| Items: (1) A table or wall decoration made of medium density fiberboard. It has the outer shape of a pumpkin with a stem and measures approximately 9” tall x 8” wide x 1” thick. A small stand on the back helps to support it upright. The face is painted orange with white lettering. On the face is painted a recipe for pumpkin pie, including a short ingredient list and simple mixing and baking directions. (2) An unlidded wooden box measuring approximately 13” long x 4” wide at its largest dimensions at the top and stands 6” high. It is made of China Fir Wood (cunninghamia lanceolata). On the front is a design of flowers, leaves and wheat with the words, “leaves falling, Autumn is calling” in stylized font. |
| Reason: The furniture is not a set because it is not intended for use together |
| Ruling Date: Feb. 18, 2022 |
N320561: The tariff classification of two man-made fabrics from China
| HTS: (1) 5512.91.0060, 9903.88.03, 14.9% + 25%, "Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Other: Unbleached or bleached: Satin weave or twill weave. (2) 6006.33.0080, 9903.88.03, 10% + 25%, "Other knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Other." |
| Items: Two fabric styles. (1) IMPLA Woven Twill of satin weave construction. It is composed of a single ply staple yarn, of which 98.9 percent is polylactic acid and 1.1 percent is polyester/cotton. The fabric is considered unbleached or bleached. (2) IMPLA Knit of weft knit construction of yarns of different colors. It is constructed of two yarns. One yarn is a single ply monofilament elastomeric yarn, and the other yarn is a single ply staple yarn. The fabric is composed of 51.8 percent polylactic acid, 25.8 percent rayon, 12.6 percent elastomeric and 9.8 percent cotton. |
| Reason: N/A |
| Ruling Date: Feb. 17, 2022 |
N323828: The tariff classification of Benazepril Hydrochloride (CAS No. 86541-74-4) in bulk powder form, from Spain
| HTS: 2933.79.0800, Free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Lactams: Other lactams: Aromatic or modified aromatic: Other: Products described in additional U.S. note 3 to section VI.” |
| Item: Benazepril Hydrochloride is the hydrochloride salt of benazepril, a carboxyl-containing angiotensin-converting enzyme inhibitor with antihypertensive activity. It is indicated for the treatment of hypertension. |
| Reason: N/A |
| Ruling Date: Feb. 17, 2022 |
N324144: The tariff classification of Kebony panels from multiple countries
| HTS: (1)(2)(3): 4407.11.0002, Free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Of pine (Pinus spp.): Other: Treated with paint, stain, creosote or other preservative." (4)(5)(6): 4409.10.9040, Free, "Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Other: Other." |
| Items: Six Kebony wood panels. Kebony wood is various pine woods that are treated with a “bio-based liquid” that enhances and preserves the wood. The treatment modifies the cell walls, yielding a wood that is similar to tropical hardwood in that it has increased strength and longevity and is more resistant to pests and rot than an ordinary softwood. Kebony wood retains standard wood characteristics related to burning, recycling, workability, and patina. (1) A rectangular board, sawn lengthwise along the grain and is not finger-jointed. (2) A rectangular wood board that is surfaced on four sides and eased on two edges. Not finger-jointed. (3) A wood board with a rhombus profile, sawn lengthwise along the grain with the sides cut at a 70-degree angle, not finger-jointed. (4) Deck board continuously shaped along its length with groove joinery on both edges. (5) is similar to item 4 in that it has the same groove profile on one edge. On the other edge, the board is straight cut with a rounded corner. (6) Cladding. Each board is continuously shaped along its length with lap joinery on its edges and two modified trapezoidal grooves on the back. |
| Reason: N/A |
| Ruling Date: Feb. 17, 2022 |
N324252: The tariff classification of a wire pop tree stick from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: a “Wire Polyester Pop Tree Stick,” intended to be used as a decoration in the home. The pop tree stick is constructed of four polyfoam balls covered with fabric, creating the look of a pompon, and glued to an iron wire wrapped in paper. Each foam ball is covered by a 100 percent polyester, dyed, woven fabric secured by stitching. The pop tree stick, measuring 9 inches in length by 18 ½ inches in height, features a pink, red, blue, and green fabric covered foam ball and glitter glued to the paper. |
| Reason: Composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, CBP ruled that the essential character of the Tree Stick to be the rayon fabric. |
| Ruling Date: Feb. 17, 2022 |
N323731: The tariff classification of Chondroitin and Glucosamine Nutritional Supplements from China
| HTS: 2106.90.9898, 6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other." |
| Items: (1) Chondroitin Glucosamine & MSM Tablet (2) Chondroitin Glucosamine W/MSM plus Vitamin D Tablets (3) Chondroitin Glucosamine with MSM TB (4) Glucosamine 750 mg/MSM 750 mg/HA 1.65 mg Tablet. |
| Reason: The subject products are not considered to be medicaments for therapeutic or prophylactic uses. |
| Ruling Date: Feb. 17, 2022 |
N323732: The tariff classification of Chondroitin and Glucosamine Nutritional Supplements from China
| HTS: 2106.90.9898, 6.4%, "Food preparations not elsewhere specified or included...other…other…other." |
| Items: (1) Chondroitin Glucosamine Tablet (2) Chondroitin Glucosamine Tablet (3) Double Strength Chondroitin Glucosamine Sulfate MSM tablets |
| Reason: The subject products are not considered to be medicaments for therapeutic or prophylactic uses. |
| Ruling Date: Feb. 17, 2022 |
N323864: The tariff classification of footwear from Vietnam
| HTS: (1)(2) 6404.19.3960, 37.5%, "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: other: other: for women." (3) 6404.19.9060, 9%, "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: other: valued over $12/pair: for women." |
| Items: (1) VB Cloud 2 Mile Mule is a woman’s, closed toe/open heel, slip on shoe. The quilted textile upper is composed of 100 percent polyester. The outer soles are made of ethylene-vinyl acetate (EVA). It has a foxing-like band that secures the upper to the rubber/plastics outer sole. The weight of the rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B. value is over $12 per pair. (2) VB Cloud 2 Mile Cozy Mule is closed toe/open heel, woman’s, slip on shoe. The quilted textile upper is composed of 100 percent polyester. It has faux-fur lining material that overlaps the topline edge. It has a foxing-like band that secures the upper to the rubber/plastics outer sole. The weight of the EVA rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B is over $12 per pair. (3) VB Cloud 2 Mile Slip On is a closed toe/closed heel, slip on, woman’s shoe. The external surface area of the quilted textile upper (esau) is 100 percent polyester. The vamp of the upper features a U-shaped elastic gore at the center. The outer sole consists of EVA. The shoe has a foxing-like band that secures the upper to the outer sole. The weight of the rubber or plastics components makes up more than 10 percent of the total weight of the shoe. The F.O.B. value is over $12 per pair. |
| Reason: N/A |
| Ruling Date: Feb. 17, 2022 |
N324277: The tariff classification of a mango wood tray from India
| HTS: 4419.20.9000, 3.2%, "Tableware and kitchenware, of wood: Of tropical wood: Other." |
| Item: A a tray made of mango wood, Mangifera Indica, measuring approximately 26” long by 8.5” wide. The tray is shaped like an elongated leaf and features a smooth, flat surface and slightly raised edge. The medium- dark stained finish allows the natural wood grain to show through. |
| Reason: N/A |
| Ruling Date: Feb. 17, 2022 |
N324295: Classification of a bookcase and C-shaped table made in India
| HTS: 9403.60.8081, Free, "Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Items: A 3-tier bookcase and a C-shaped table. The bookcase consists of three rectangular wood shelves supported by an iron frame. The table consists of a rectangular wood tabletop that sits atop a C-shaped iron frame, enabling the user to position the tabletop close to his body by sliding the table base under his seat. Both the bookcase and table are made in India. |
| Reason: The bookcase and table are not a set because they do not meet a particular need, nor are they used to carry out a specific activity. They are also not classifiable in different headings. |
| Ruling Date: Feb. 17, 2022 |