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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N331280: The classification and marking of plastic conduit and conduit fittings from Saudi Arabia.
HTS: 3926.90.9985, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
Items: Conduit and conduit fittings made from polyvinyl chloride plastic. They are used in construction and are buried in the ground or encased in concrete. Their purpose is to provide a conduit through which electrical or low voltage cabling can be run. They are often used by utility companies to install underground cabling. The associated fittings provide elbows and bends, so the direction of the straight conduit can be changed. |
Reason: Chapter 39, Legal Note 8 states: “For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes).” As PVC conduit is used in construction to encase electrical or low voltage cabling, it does not meet the definition. Therefore, classification in either 3917.23.0000 or 3917.40.0000 is incorrect. |
Ruling Date: March 14, 2023 |
N331371: The tariff classification of a metal roller shade bracket from China
HTS: 8302.50.0000; 9903.88.03, free + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. " |
Item: A bracket for window covering roller shades. The bracket consists of a screw plate attached to a main bracket. The two components form a 90 degree angle to support and project a roller type window shade from a wall. The main bracket is made of cast aluminum with a nickel plating. The screw plate is made of acrylonitrile butadiene styrene plastic with a nickel plating. A stainless steel circular plate with a round plastic bushing in the center is inserted in the main bracket to allow the attachment of the roller shade. The roller shade bracket is made up of 94.9% metal and 5.1% plastic by weight, and 93% metal and 7% plastic by value. |
Reason: Subheading 8302.50.0000 is the most specific description. |
Ruling Date: March 14, 2023 |
N331412: The tariff classification of a plastic pet food mat from China
HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other." |
Item: A plastic pet food mat made of polyvinyl chloride and resembles a large bone. It is square-shaped grey, with four paw prints in each corner. The product is used by domestic animals and is to be placed on the floor in the pet’s eating area. |
Reason: The Court of International Trade decision in Hartz Mountain v. U.S. determined that plastic pet toys and plastic pet supplies used by domestic household animals are classified as household articles. |
Ruling Date: March 13, 2023 |
N331414: The tariff classification of Easter Light Up Egg Décor from China
HTS: (1) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
(2): 4911.91.4040, free, “pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other.” |
Items: Two styles of battery powered, illuminated tabletop décor made of medium density fiberboard wood. Both styles are egg-shaped cutouts, vertically mounted on a rectangular base. Both styles include five tiny bulbs set into the face of the design, which can be illuminated by a switch in the back of the item. The illumination provides only enough light to enhance the designs. (1) The first style is painted in a pale blue color and features the printed phrase “Happy Easter” above images multi-color flowers, set on a light wood tone base. (2) The second style features the printed phrase “Hello Spring.” The “S” in spring includes a pair of rabbit ears. Below the phrase are images of multi-colored flowers set on a pink base. |
Reason: N/A |
Ruling Date: March 13, 2023 |
N330941: The tariff classification of a filtered honey from Argentina
HTS: 0409.00.0065, 1.9¢/kg, "Natural honey: Other: Other: Amber or darker." |
Item: Natural honey that is filtered below 20 microns. The honey is amber in color. The finished product will be packaged and exported in a range of sizes from one ounce to five pounds. |
Reason: N/A |
Ruling Date: March 10, 2023 |
N331116: The tariff classification of decorative animal figures from China
HTS: 4602.19.8000, 9903.88.03, 2.3% + 25%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other." |
Items: Decorative figures representing various animals made from a polyfoam covered with sisal and grass. |
Reason: N/A |
Ruling Date: March 10, 2023 |
N331172: The tariff classification of coin banks from China
HTS: 4421.99.9880, 9903.88.03, 3.3% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
Item: A coin bank constructed of medium density fiberboard covered in PVC sheeting. The bank measures approximately 5.9” long x 5.9” high x 1.95” deep. There is a coin slot in the top for depositing the coins inside and a hole in the side that is plugged with a PVC stopper. When the stopper is removed, coins can be emptied. |
Reason: N/A |
Ruling Date: March 10, 2023 |
N331383: The tariff classification of disposable aluminum ware from China
HTS: 7615.10.7125, 3.1%, “Table, kitchen or other household articles and parts thereof, of aluminum…: table, kitchen or other household articles and parts thereof…other: cooking and kitchen ware: not enameled or glazed and not containing nonstick interior finishes: other…containers suitable for food preparation, baking, reheating or storage, 0.04 mm or more but not over 0.22 mm in thickness. |
Item: Disposable aluminum ware and are designed for kitchen and foodservice establishments used for cooking, serving, or storing food. |
Reason: N/A |
Ruling Date: March 10, 2023 |
N330862: The tariff classification of PREVDUO (neostigmine methylsulfate and glycopyrrolate) injection in dosage form, from India
HTS: 3004.90.9240, 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: Other.” |
Item: A fixed dose combination medicament consisting of Neostigmine Methylsulfate and Glycopyrrolate, as the active ingredients. It is indicated in patients age two years and above for the reversal of the effects of non-depolarizing neuromuscular blocking agents after surgery, while decreasing the peripheral muscarinic effects associated with cholinesterase inhibition following NMBA reversal administration. It will be imported as 3 mg/3 mL of neostigmine methylsulfate and 0.6 mg/3 mL of glycopyrrolate (1 mg/mL of neostigmine methylsulfate and 0.2 mg/mL of glycopyrrolate) in a single-dose 3 mL Prefilled Syringe for intravenous use only. |
Reason: N/A |
Ruling Date: March 9, 2023 |
N330932, N330929, N330928, N330927, N300926, N300891, N330890, N330889, N330925, N330924, N330923, N330922, N330931, N330921, N330892: The tariff classification and country of origin for a tool bag from Cambodia
HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." |
Country of Origin: Cambodia |
Item: A tool bag constructed of 100% polyester. The outer surface is uncoated. The tool bag is wholly assembled in Cambodia from Chinese fabric and materials. |
Reason: The tool bag is assembled in Cambodia from at least two components. As such, it meets the terms of the tariff shift requirement for HTS subheading 4202.92.91. |
Ruling Date: March 8 or 9, 2023 |