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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N325151: RE The Country of Origin of brow gel and brow tint products
| Country of Origin: South Korea |
| Items: Brow gel and brow tint products, processed in South Korea, then assembled and packaged into retail containers in China before export to the United States. The bulk raw materials for both items are of South Korean origin. The raw materials for the brow gels and brow tints are weighed, mixed, and stored in bulk in South Korea. The material is shipped from South Korea to China. No additional ingredients are added to the products in China. In China, the material goes through the filling, assembling, and packaging processes. The containers are made of plastic and/or aluminum. Next, the brow tint and brow gel are packaged. |
| Reason: The brow gel and brow tint products do not undergo a change in name, character, or use in China. The process is similar to the process described in NY J86656 (7/24/03), as well as in NY N310779 (3/23/2020). In those rulings, Customs found that bulk cosmetics consisting of aqueous products of South Korean origin that were shipped to China for filling and packing did not undergo any substantial transformation. |
| Ruling Date: April 13, 2022 |
N325273: The tariff classification of printed decor from China
| HTS: 4911.99.8000, 9903.88.15, free + 7.5%, “Other printed matter:… Other: Other: Other: Other." |
| Item: A decorative metal sign measuring approximately 16.4” long by 3.93” wide and .019” thick. The words “home sweet home” are silk-screen printed on the face in stylized font. Two holes are punched in the top and thread-through with a jute cord for hanging. |
| Reason: The “sign” under consideration is not the sort of utilitarian, informative sign assumed in heading 8310, Harmonized Tariff Schedule of the United States, HTSUS. Rather, it is a purely decorative item. |
| Ruling Date: April 13, 2022 |
N324790: Classification of a Botanical Leaf bedding “set” made in China
| HTS: (1) 9404.40.9022, 12.8%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” |
| (2) 6302.22.2020, 11.4%, "Bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets." |
| (3) 6303.92.2050, 9903.88.15, 11.3% + 7.5%, "Curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other: other: other." |
| (4) 6307.90.9891, 9903.88.15, 7% + 7.5%, "Other made-up textile articles, other." |
| Items: 4-piece Botanical Leaf bedding as a “set,” which consists of (1) a crib comforter, (2) a fitted crib sheet, (3) a crib skirt, and (4) a diaper stacker. All articles are made in China. |
| Reason: N/A |
| Ruling Date: April 12, 2022 |
N324794: The tariff classification of rigid paperboard boxes from China
| HTS: 4819.50.4040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Item: A two-piece, rigid paperboard box. The paperboard is not corrugated. The wall forms an oval egg shape while the top and bottom forms a flat surface. The top piece has a cut-out window. These boxes are not sanitary food and beverage containers and are not sanitized. |
| Reason: The item is more specifically a rigid paperboard box than “Other” as suggested by the importer. |
| Ruling Date: April 12, 2022 |
N324863: The tariff classification of “Joonya Baby Wipes” from China
| HTS: 3401.19.0000, 9903.88.15, free + 7.5%, "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other." |
| Item: Baby wipes, made from viscose, non-woven fabric. The wipes will be imported in retail-ready packages, each containing 80 wipes. The wipes are impregnated with an aqueous solution, which includes an antimicrobial for preservation and other ingredients for nourishing and cleaning the skin. The saturating solution consists of Purified Water, Aloe Barbadensis, Leaf Juice Powder, Chamomilla Recutita Flower Extract, Silver Dihydrogen Citrate, Citric Acid, Decyl Glucoside, Simmondsia Chinensis Seed Oil, and Sodium Citrate. |
| Reason: N/A |
| Ruling Date: April 12, 2022 |
N324876: The tariff classification of Pemetrexed for Injection, Diclofenac Potassium Tablets USP, and Prochlorperazine Maleate Tablets USP in dosage form, from India
| HTS: (1) 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments.” |
| (2) 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.” |
| (3) 3004.90.9235, 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: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Items: (1) Pemetrexed for Injection, imported in 100 mg, 500 mg, and 1000 mg vials, is in a class of medications called antifolate antineoplastic agents. It is indicated for the treatment of pleural mesothelioma and non-small cell lung cancer. (2) Diclofenac Potassium, imported in 50 mg tablets, is a nonsteroidal anti-inflammatory drug. It is indicated for the treatment of mild to moderate pain associated with osteoarthritis, rheumatoid arthritis, ankylosing spondylitis, dysmenorrhea, and acute migraine. (3) Prochlorperazine Maleate, imported in 5 mg and 10 mg tablets, is an antipsychotic drug. It is indicated for the treatment of severe nausea and vomiting, as well as short-term management of psychotic disorders such as generalized non-psychotic anxiety and schizophrenia. |
| Reason: N/A |
| Ruling Date: April 12, 2022 |
N325011: The country of origin of a rough terrain scissor lift
| Country of Origin: Poland |
| Item: A rough terrain scissor lift, designed for use on uneven outdoor surface conditions. Each scissor lift is equipped with four-wheel drive, outriggers for increased stability, large tires for higher ground clearance, and a diesel engine that provides the power to move uphill and over uneven conditions. Compared to a regular scissor lift, a rough terrain scissor lift generally has a larger platform, a higher working height, higher loading capacity, and higher gradeability. Each lift is manufactured using 22 subassemblies and components sourced from Poland, China, France, Denmark, Germany, Italy, Vietnam, the Netherlands, and the Czech Republic. The arm, platform, chassis and assembly pin are sourced from Poland. The control module is sourced from Germany and the engine is sourced from the Netherlands. The driving system components, consisting of a gear box and motor, are sourced from Denmark. The components for the hydraulic system are sourced from Poland, Italy, Germany, and the Czech Republic. The electrical system consists of a sensor from Italy, a switch from France, a harness from Poland, and a battery from Vietnam. Various fastening pieces and plastic components are sourced from China. All of the subassemblies and components are sent to Sinoboom’s facility in Poland for final assembly. |
| Reason: In addition to the final assembly occurring in Poland, all of the major structural subassemblies are manufactured from steel material and transformed into integral subassemblies in Poland. The complex operations results in the individual parts losing their separate identities to become a new article. |
| Ruling Date: April 12, 2022 |
N325092: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of pajamas from Nicaragua
| HTS: (1) 6207.21.0030, 8.9% (free under DR-CAFTA), "Men’s or boys' ... nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of cotton: with two or more colors in the warp and/or filling: men’s." |
| (2) 6207.22.0000, 16% (free under DR-CAFTA)), "Men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: nightshirts and pajamas: of man-made fibers." |
| Eligibility: DR-CAFTA |
| Items: Four Styles of men’s pajamas. The garments are intended to be worn as sleepwear, and will be labeled, sold and marketed as such. The garments are constructed from (1) 100% cotton yarn dyed woven fabric or (2) from 65% polyester 35% cotton yarn dyed flannel woven fabric |
| Reason: The change to pajamas and sleepwear of subheadings 6207.21 or 6207.22 from any other chapter qualifies the items for change in tariff classification. |
| Ruling Date: April 12, 2022 |
N325170: The tariff classification of the “Let’s Glow Studio” 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.” |
| Items: A toy kit containing retro-reflective material that children can use to create custom outfits and accessories. This reflective material is the same material used on safety vests, bikes, helmets and stop signs. The kit includes 3 sheets of reflective stickers, 1 “Let’s Glow” LED clip, 1 “Let’s Glow” remote control and micro-USB charging cable, 1 roll of reflective sticker tape, 3 stencil sheets, 10 reflective nail stickers, 2 rolls of reflective thread, 6 hair clips and 1 pair of shutter shade frames. The kit allows children to amuse themselves by using the hair clips, nail stickers, shutter shade frames, thread, stencils and stickers to create and customize their own unique designs and looks. The “Let’s Glow Studio” is principally designed for the amusement of children ages 8 and older. |
| Reason: N/A |
| Ruling Date: April 12, 2022 |
N325253: The tariff classification of rigid paperboard boxes from China
| HTS: 9903.88.03; 4819.50.4040, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Item: A two-piece, rigid, hexagonal prism shaped paperboard box that you refer to as “Hexagonal Tall Box with Window”. The paperboard is not corrugated. The top piece has a cut-out window. You indicate that these boxes are not sanitary food and beverage containers and are not sanitized. |
| Reason: N/A |
| Ruling Date: April 12, 2022 |