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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N333140: The tariff classification of a clutch plate from China
HTS: 8708.93.3000, 9903.88.03, free + 25%, “Parts and accessories of motor vehicles of heading 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For tractors suitable for agricultural use: Other.” |
Item: Clutch Pressure Plate designed for use with a Kubota tractor, suitable for agricultural use. The plate applies pressure to the clutch disc for the transfer of torque to the transmission. When coupled with the clutch disc, the pressure plate makes and breaks the flow of power from the engine to the transmission. |
Reason: N/A |
Ruling Date: June 12, 2023 |
N333169: The tariff classification of cooler assemblies from China
HTS: 8419.50.1000, 9903.88.01, 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: Heat exchange units: Brazed aluminum plate-fin heat exchangers.” |
Items: Aluminum cooler assemblies that are used to cool various fluids in a SKYTRAK telehandler. The assemblies are described as a type of cooler that uses a bar, plate, and fin design, the components of which are joined using a brazing process. The parts are a charge air cooler, a fuel cooler, a hydraulic oil cooler, and a jacket water cooler, a transmission oil cooler. Although each assembly is used to cool a different fluid and sized to fit a specific frame, their operation is the same. Once connected, a hot fluid flows into the inlet port of the initial tank, passes through multiple rectangular channels and into a second tank with an outlet port. As the fluid flows through the channels, a fan blows ambient air perpendicular to the channels and through the fins thereby cooling the fluid. |
Reason: N/A |
Ruling Date: June 12, 2023 |
N333247: The tariff classification and country of origin of a toothbrush disinfector and refill pack
Country of Origin: U.K. |
HTS: (1) 8509.80.5095, 4.2%, "Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other." |
(2) 5911.90.0080, 9903.88.03, 3.8% + 25%, “Textile products and articles, for technical uses, specified in note 8 to this chapter: Other: Other.” |
Items: A toothbrush disinfector and the refill pack. (1) A cylindrical housing. Atop the housing are a press button switch, battery indicator, filter indicator, refill latch, and an opening for the toothbrush cradle and toothbrush tube. The bottom of the housing is equipped with a drip tray, battery charging port, and an air filter outlet. The appliance contains an electric motor and a fan. The design and promotion materials suggest that the appliance is for household use. It is intended to both clean and disinfect a toothbrush after every use. After every use of a toothbrush, the toothbrush is placed in a designated chamber in the BrushSpa, where it will be cleaned and disinfected by two cycles of an ionized hydrogen peroxide spray. (2) The refill parts pack consists of the Filter White Media HEPA filter and a cleansing solution. The filter is made up of interlaced fibers with a diameter of less than 1 micron that are twisted and turned in different directions to create a fibrous maze. The individual threads of the HEPA filter material are so small that a big portion of the media mat consists of air. |
Reason: N/A |
Ruling Date: June 12, 2023 |
N333340: The tariff classification of plastic nested baskets 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.” |
Items: Nested baskets in sizes of small and medium. The items will be sold as one unit in the housewares department. The baskets are designed to hold laundry and small laundry items. The white square-shaped baskets are made of molded plastics, each containing a bamboo lid. Each basket contains a solid bottom and small perforated holes throughout the basket for ventilation and visibility. The bamboo lids rest on top of the baskets so they can be stacked on top of each other. Two side handles are on each basket, so it may be carried from place to place within the home. |
Reason: N/A |
Ruling Date: June 12, 2023 |
N332859: The tariff classification of Scopolamine Transdermal System from Australia and Pitavastatin Tablets from India
HTS: (1) 3004.49.0040, 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, containing alkaloids or derivatives thereof: Other: Other: Medicaments primarily affecting the central nervous system: Other.” |
(2) 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.” |
Items: (1) Scopolamine Transdermal System, imported in 1 mg/3 day patches, is a belladonna alkaloid with anticholinergic effects. It is indicated for the treatment of nausea and vomiting associated with motion sickness and postoperative nausea and vomiting (PONV). In your letter, you stated Scopolamine Transdermal System will be imported from India. (2) Pitavastatin, imported in 1 mg, 2 mg, and 4 mg tablets, is in a class of medications called HMG-CoA reductase inhibitors (statins). It is indicated as an adjunct to diet to reduce low-density lipoprotein cholesterol (LDL-C) in adults with primary hyperlipidemia and adults and pediatric patients aged 8 years and older with heterozygous familial hypercholesterolemia (HeFH). |
Reason: N/A |
Ruling Date: June 9, 2023 |
N332860: The tariff classification of Maraviroc Tablets in dosage form, from India
HTS: 3004.90.9207, 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: Antivirals.” |
Item: Maraviroc, imported in 150 mg and 300 mg tablets, is an antiretroviral medication. It is indicated for use in combination with other antiretroviral agents for the treatment of human immunodeficiency virus type 1 (HIV-1) infection in adult and pediatric patients 2 years of age and older weighing at least 10 kg. |
Reason: N/A |
Ruling Date: June 9, 2023 |
N332823: The tariff classification of organic plant-based baby foods from Chile
HTS: 2005.10.0000, 11.2%, "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: Homogenized vegetables." |
Items: Two varieties of organic baby foods. (1) contains approximately 40% water, 37% organic chickpea puree, 11% organic corn IQF, 5% organic NOP/COR sweet potato HBF IQF, 3% organic NOP/COR onion IQF - 10*10, 2% NOP/COR sunflower HBF oil, 2% organic BBF brown rice flour, and trace amounts of organic NOP spring onion powder, organic NOP dehydrated basil and organic NOP dehydrated parsley. The basil and parsley function as a seasoning. (2) contains approximately 37% water, 22% organic pumpkin puree, 16% organic tomato puree single (13 brx), 12% organic NOP/COR sweet potato HBF IQF, 5% organic NOP yellow carrot puree, 4% organic NOP textured pea protein, 2% NOP/COR onion IQF - 10*10, 2% organic rice flour, 1% organic NOP meat flavor, and trace amounts of NOP dehydrated parsley and NOP oregano powder. The meat flavor functions as flavoring and the parsley and oregano powder function as a seasoning. |
Reason: N/A |
Ruling Date: June 8, 2023 |
N332856: The tariff classification of a sandwich from South Korea
HTS: 1905.90.9090,4.5%, "Bread, pastry, cakes, biscuits and other bakers’ wares…other…other…other." |
Item: A “HamCheese Sandwich” consisting of triangle sliced bread with a filling and will be imported in frozen condition. The filling contains egg garnish, butter cream sauce, pressham, processed sliced cheese, and mayonnaise. The meat component of the product is less than 20% by weight. |
Reason: N/A |
Ruling Date: June 8, 2023 |
N332892: The tariff classification of blanched and dehydrated vegetable mixes from China
HTS: (1) 1604.20.3000, free “Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Other prepared or preserved fish: Other: Balls, cakes and puddings: Other.” |
(2) 0712.90.8580, 8.3%, "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared … mixtures of vegetables … other." |
Items: Two types of ramen mixes. (1) "Ramen Bae Dried Ramen Toppings (Classic Seafood and Vegetables Mix)" composed of green onion, carrot, cabbage, bean curd, shiitake mushroom, corn, squid, shrimp, imitation crab, and Japanese fish cake. The dehydrated product is intended for use in preparing ramen broth or soup. (2) “Ramen Bae Dried Ramen Toppings (Veggie Mix),” is said to contain 32% cabbage, 15% bean curd, 11% carrots, 9% broccoli, 8% bak choy, 7% corn, 4% shiitake mushrooms, 4% white mushrooms, 4% tofu, 3% green onions, and 2% roasted garlic chips. |
Reason: No one heading provides for a mixture of blanched and dried vegetables of Chapter 7, HTSUS, prepared vegetables of heading 2005, HTSUS, and tofu of heading 2106, HTSUS, packaged together for retail sale. The blanched and dried vegetables impart the essential character, as they comprise 70% of the product. |
Ruling Date: June 8, 2023 |
N332914: The tariff classification and country of origin of a crane truck
Country of Origin: China |
HTS: 8705.10.0010, 9903.88.02, free + 25%, “Special Purpose motor vehicles, other than those principally designed for the transport of persons or goods … Mobile cranes: Cable operated.” |
Item: A completed crane truck. The crane portion is made in China, while the truck chassis is made in the U.S. The crane portion is imported into Canada for assembly with the truck chassis, and then exported back into the U.S. |
Reason: The components/materials and the vast assembly operations are performed in China. The manufacturing processes of the subassemblies in Canada do not rise to the level of complex processes necessary for a substantial transformation to occur. |
Ruling Date: June 8, 2023 |