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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N328321: The tariff classification of thermal evaporation coaters and sputtering coaters from China
| HTS: (1) 8419.89.9585, 9903.88.02, 4.2% + 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: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.” |
| (2)(3) 8543.70.2000, 9903.88.01, 2.5% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Physical vapor deposition apparatus.” |
| Items: (1) A thermal evaporation carbon coater, which is a dedicated unit for coating scanning electron microscope and microprobe samples. In its operation, a sample is loaded on a stage inside a vacuum chamber. A carbon filament is heated, causing the carbon atoms to evaporate from the filament and deposit onto the sample. Model SD-980 features automated touch screen controls and a pulsed system that can be programmed to periodically turn ON and OFF, which minimizes the amount of heat emitted by the evaporating carbon filament and keeps the coated sample cool. The SD-800C is a basic thermal evaporator that lacks automated pulsing capability, is manually operated, and can only perform timed evaporations. (2) The portable auto ion sputtering Coater and the (3) SD900 magnetron ion sputtering coater. The devices each consist of a vacuum chamber, magnetron, pumps, and power supplies. The units use magnetron sputtering technology in order to apply target materials with a desired coating. This process is completed when an electric arc is used within the vacuum chamber to vaporize a material. This vaporized material then condenses onto the target item, forming the desired coating. |
| Reason: N/A |
| Ruling Date: Oct. 6, 2022 |
N328374: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as Dragon Trainer, which consists of a short-sleeved pullover upper body garment you refer to as a tunic, a cape, cuffs, waist sash and boot covers. The flimsy man-made knitted textile upper body garment imparts the essential character of the set and features an attached hood, lace-up neck with string tie and a raw unfinished hem bottom. The garment is constructed with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: Oct. 6, 2022 |
N328383: The tariff classification of Christmas decorations from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: Textile Tabletop Christmas Trees, which consists of an assortment of four styles of decorated Christmas trees, made primarily of polyester textile yarn or fabric, wrapped over conical foam shapes depicting decorated Christmas trees of varying sizes. Each item includes a wooden pedestal base and features a star at its top. |
| Reason: N/A |
| Ruling Date: Oct. 6, 2022 |
N328037: The tariff classification of Diltiazem Hydrochloride ER Capsules in dosage form, from India
| HTS: 3004.90.9220, 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.” |
| Item: Diltiazem Hydrochloride, imported in 60 mg, 90 mg, and 120 mg extended-release capsules, is in a class of medications called calcium-channel blockers. It is indicated for the treatment of hypertension (high blood pressure), angina (chest pain), and certain heart rhythm disorders. |
| Reason: N/A |
| Ruling Date: Oct. 5, 2022 |
N328040: The tariff classification of Metronidazole Vaginal Gel 0.75% in dosage form, from India
| HTS: 3004.90.9211, 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: Anti-infective medicaments: Antiprotozoals (excluding goods described in subheading note 2 to this chapter).” |
| Item: Metronidazole, imported in 70 gram retail packs in gel form of 0.75% strength, is a medicinal preparation containing Metronidazole, an antibacterial agent, as the active ingredient. It is indicated for the prevention and treatment of certain bacterial and protozoal infections, including bacterial vaginosis. |
| Reason: N/A |
| Ruling Date: Oct. 5, 2022 |
N328041: The tariff classification of Pravastatin Sodium Tablets in dosage form, from Hungary
| HTS: 3004.90.9220, 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.” |
| Item: Pravastatin Sodium, imported in dosages of 10 mg, 20 mg, 40 mg and 80 mg tablets, is in a class of medications called HMG-CoA reductase inhibitors (statins). It is used to lower lipid levels and to reduce the risk of cardiovascular events, including myocardial infarction and stroke. |
| Reason: N/A |
| Ruling Date: Oct. 5, 2022 |
N328042: The tariff classification of Pravastatin Sodium Tablets in dosage form, from India
| HTS: 3004.90.9220, 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.” T |
| Item: Pravastatin Sodium, imported in dosages of 10 mg, 20 mg, 40 mg and 80 mg tablets, is in a class of medications called HMG-CoA reductase inhibitors (statins). It is used to lower lipid levels and to reduce the risk of cardiovascular events, including myocardial infarction and stroke. |
| Reason: N/A |
| Ruling Date: Oct. 5, 2022 |
N328325: The tariff classification of women’s blouses from Indonesia
| HTS: 6106.10.0010, 19.7%, "Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s." |
| Items: A 3-pack of women’s blouses all composed of 95 percent cotton 5 percent spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. Garment A is a loose-fitting garment that extends from the shoulders to below the waist and features a crew neckline, short sleeves and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: Oct. 5, 2022 |
N328326: The tariff classification of a men’s knit jacket from Vietnam
| HTS: (if constructed from fabrics not of pile construction) 6113.00.9025, 7.1%, "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Coats and jackets: Other: Men’s or boys’." |
| (if constructed from fabrics of pile construction) 6101.30.2010, 28.2%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s." |
| Item: A men’s hip-length jacket constructed from a laminated fabric comprising an outer layer of 100% polyester knit fabric, a middle layer of thermoplastic polyurethane (TPU) film, and an inner layer of 100% polyester brushed knit fleece fabric. The jacket features a full front opening secured by a zipper closure that extends to the top of a stand-up collar; an inner storm flap; zippered pockets below the waist; long, tapered sleeves; and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Oct. 5, 2022 |
N328330: The tariff classification of wire cloth (wire carrier band) from South Korea
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other…other." |
| Item: A wire cloth also known as wire carrier band constructed of galvanized steel wire and polyester yarn. The band consists of bent, zig zag shaped wire, with polyester filament weaved at uniform intervals to reinforce the wire. After importation, the carrier band will serve as a structure over which a rubber or plastic compound is extruded. After extrusion, it functions as a reinforcement inside a door seal profile, which may be used on car bodies or electrical cabinets. |
| Reason: Based on the breakdown of materials by weight and value, the steel predominates by weight and value over the polyester. |
| Ruling Date: Oct. 5, 2022 |