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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N324242: The tariff classification and country of origin of Naproxen Sodium Tablets USP in dosage form
| HTS: 3004.90.9228, 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 central nervous system: Analgesics, antipyretics and non-hormonal anti-inflammatory agents: Other.” |
| Country of Origin: Mexico |
| Item: Naproxen Sodium, imported in 275 mg and 550 mg tablets, is a nonsteroidal anti-inflammatory drug (NSAID). It is indicated for the relief of moderate to severe pain, fever, inflammation and stiffness caused by conditions such as rheumatoid arthritis (RA), osteoarthritis (OA), ankylosing spondylitis (AS), tendinitis, bursitis, acute gout and primary dysmenorrhea (PD). The item is manufactured in Mexico and that the finished tablets in dosage form are made in India. In India, the Naproxen Sodium will be mixed with various inactive ingredients to produce the final tablets in dosage form. |
| Reason: The mixing of the active ingredient Naproxen Sodium (made in Mexico) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation |
| Ruling Date: March 4, 2022 |
N324307: The country of origin and marking of an adapter cable assembly
| Country of Origin: Taiwan |
| Item: An 8-inch-long cable assembly. This assembly consists of an 8-inch-long cable with a display port male connector (source signal input) at one end, and a VGA connector housing with a printed circuit board assembly on the opposite end. This adapter assembly is used to covert signals between a computer and monitor. The PCBA within the VGA connector is the main component and functions to convert the DisplayPort signal into a VGA signal. The main purpose is to allow a VGA monitor to use the DisplayPort signal of the new desktop or laptop. The PCBA is manufactured within Taiwan from electrical components from various countries of origin. Within Taiwan, the finished printed circuit board assembly is manufactured using surface mount technology (SMT) and the VGA connector is soldered to the PCBA. Then within Taiwan, this PCBA/VGA connector assembly is manufactured into the finished product. |
| Reason: The manufacturing process that takes place within Taiwan to create the PCBA/VGA converter component (the dominant component) is substantial and complex. The various electrical elements are transformed within Taiwan into a different article with a new name, character, and use. They lose their separate identities and become an integral part of a new article as a result of the manufacturing process. |
| Ruling Date: March 4, 2022 |
N324313: The country of origin of Cathode Active Material
| Country of Origin: South Korea |
| Items: (1) Nickel cobalt manganese hydroxide in a black powder state, which is manufactured by reacting nickel sulfate, cobalt sulfate, manganese sulfate, sodium hydroxide under a special manufacturing process. The result is a metal hydroxide composed of three metallic elements, which is also called a “precursor” in the commercial market. (2) Lithium nickel cobalt manganese oxide in a black powder state, which is made by chemically reacting (1) and lithium hydroxide under a special manufacturing process. The result is a mixed metal oxide composed of three metallic elements, which is also called a “cathode active material” in the commercial market. (3) Doped-lithium nickel cobalt manganese oxide in a black powder state, which is made by doping (2) with proprietary doping elements under a special doping process where proprietary substances are added. The proprietary substance 1 doping element is used to increase discharge capacity, improve lifespan of the cathode active material, and improve capacity and retention rate under high voltage conditions. The proprietary substance 2 doping element is used to prevent the spread of lithium. Finally, the proprietary substance 3 doping element is used to increase charge and discharge capacity, and to control cation mixing. (4) Core material used in electric vehicle batteries that determines the voltage, energy density, lifespan, and output. More specifically, the unique combination of nickel, manganese, cobalt and proprietary substance 2 determine the performance of each cell contained within the EV battery. The Finished Good is coated and doped-lithium nickel cobalt manganese oxide in a black powder state, which is made by coating (3) with propriety coating elements under a special coating process where three proprietary substances are added. The coating process provides a heightened structural stability that uncoated products do not have. |
| Reason: (1) undergoes a chemical reaction during the manufacturing process that results in a distinct chemical structure, chemical formula, and CAS number, thereby resulting in a change in name, character, and use. |
| Ruling Date: March 4, 2022 |
N324397: The tariff classification of an electric vehicle charging station from Mexico
| HTS: 8504.40.9550, Free, “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” |
| Item: An enclosure having a bank of lithium-ion batteries, a touchscreen control interface with payment system, dual charging controllers, an AC/DC converter, a DC/DC converter, and various control and payment/communication circuitry. On the front of the Boost Charger is a 24” LCD screen for user interaction, an RFID credit card reader, and indicator lights. Extending on each side of the enclosure are two electrical cables that are intended to attach to an electric vehicle for charging. In use, the charger takes mains 240 VAC input power and converts the AC to DC electricity for two purposes: to charge the battery bank for electrical storage, and to supply DC power directly to two output ports/cables on the exterior of the enclosure. The DC output of the Boost Charger is 120 kW and two vehicles can be charged simultaneously either from stored battery power or from the converted mains supply. |
| Reason: N/A |
| Ruling Date: March 4, 2022 |
N324405: The tariff classification of the “Happy Go Fluffy - DIY Gem Sticker Kit” from China
| HTS: 9503.00.0073, Free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A craft kit principally designed for the amusement of children aged 6 years and up. Included in the kit are 8 stickers, 450 gems, 1 pick-up tool, 1 wax square, 1 gem tray and an instruction sheet. These kits are marketed to inspire imaginative thinking through play. They are sold primarily in toy stores, or in other normal commercial channels for toys. The completed items will be flimsily constructed and, in all likelihood, will not be used over a long period of time |
| Reason: N/A |
| Ruling Date: March 4, 2022 |
N324420: The tariff classification of a sorting bag from China
| HTS: 6305.39.0000, 9903.88.15, 8.4% + 7.5%, “Sacks and bags, of a kind used for the packing of goods: Of man-made textile materials: Other.” |
| Item: A sorting bag intended to carry small parcels. The sorting bag is composed of 100 percent nylon woven mesh dyed fabric. The bag features a front, back, bottom, and two side panels. The completed five-panel bag, measuring 30 inches in height by 26 inches in width and 10 inches in depth, has an open top with a zipper closure. The front and back panels each feature two stainless steel grommets and two cut-out handles. A 100 percent polypropylene honeycomb board, measuring 18 inches in length by 21 inches in height and covered with 100 percent polycarbonate (PC) sheeting is sewn and trimmed with a black 100 percent polyethlene (PE) woven binding on the inside of both the front and back panels of the bag to provide structure. |
| Reason: N/A |
| Ruling Date: March 4, 2022 |
N324431: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Sugar and Vanillin Blend from Canada
| USMCA status: eligible if quantitative limits have not been met |
| HTS: 1701.91.4800, 9823.10.02, Free if quantitative limits have not been reached, 33.9¢/kg + 5.1% if otherwise, "Cane or beet sugar and chemically pure sucrose, in solid form...containing added flavoring matter whether or not containing added coloring... articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. |
| Item: A Sugar and Vanillin Blend manufactured in and imported from Canada containing a mixture of 99.99 percent refined sugar and 0.01 percent vanillin. The raw cane sugar (Products of Brazil, Guatemala and other Central American countries) is refined, blended with vanillin powder (Product of the United States, France and China) and packed in Canada. The finished products will be imported in bulk supersacks weighing approximately one metric ton each and will be used by Hershey in the manufacture of confectionery products in the United States. |
| Reason: Sugar and Vanillin Blend, classified in subheading 1701.91.48, HTSUS, is eligible for preferential tariff treatment under the USMCA under subheading 9823.10.02. The subheading is subject to the quantitative limits specified in note 10(b)(1) under 9823.10.02. |
| Ruling Date: March 4, 2022 |
N324536: The tariff classification of Duroquinone (CAS# 527-17-3) from China
| HTS: 2914.69.9000; 9903.88.16, 5.5% + 15%, "Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated, or nitrosated derivatives: other." |
| Item: Duroquinone, a chemical intermediate imported in bulk form. It has the chemical name of Tetramethyl-p-benzoquinone; 2,3,5,6-Tetramethyl-1,4- benzoquinone (CAS # 527-17-3). |
| Reason: N/A |
| Ruling Date: March 4, 2022 |
N324155: The tariff classification of a fanny pack from Vietnam
| HTS: 4202.92.4500, 20%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other." |
| Item: A fanny pack constructed of 100% nylon that is coated with polyurethane plastic sheeting on the outer surface of the article. The article is designed to be worn around the waist for hands-free storage of personal effects during sport activities and travel. The fanny pack provides protection, portability, and organization to its contents. |
| Reason: N/A |
| Ruling Date: March 3, 2022 |
N324302: The tariff classification of a costume from China and Vietnam
| HTS: 8481.80.5090, 9903.88.03, 9817.00.50, Free, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: Other appliances: Hand-operated: Of other materials: Other." |
| Item: A child-size costume, identified as “Evil Spirit" which consists of a full-length robe, separate hood, and a “head component,” which is a plastic headpiece worn to provide the spirit with a faceless effect. The flimsy man-made textile robe imparts the essential character of the set and features large, visible, loose overlock stitching at the neck. The deep back opening has raw, unfinished edges with only small hook and loop tabs for closure. The long sleeves have raw, jagged cut edges and the bottom hem of the robe is unfinished with a raw edge. The robe is constructed with a single row of long, loose straight stitching. Although the robe includes a panel for the wearer to see through, the robe is not well made. |
| Reason: N/A |
| Ruling Date: March 3, 2022 |