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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N337377: The country of origin of Isotretinoin Capsules in dosage form
| Country of Origin: Italy |
| Item: Isotretinoin is a synthetic Vitamin A acid derivative known as 13-cis-retinoic acid. Isotretinoin capsules are used for the treatment of severe recalcitrant nodular acne in non-pregnant patients 12 years of age and older with multiple inflammatory nodules with a diameter of 5 mm or greater. The active pharmaceutical ingredient (API), Isotretinoin, is manufactured in Italy and that the finished Isotretinoin Capsules in dosage form are made in India. In India, the Isotretinoin will be mixed with various inactive ingredients to produce the final Isotretinoin Capsules in dosage form. |
| Reason: The mixing of the active ingredient Isotretinoin (made in Italy) with the inactive ingredients into the final Isotretinoin Capsules in dosage form in India does not result in a substantial transformation. |
| Ruling Date: Jan. 17, 2024 |
N337362: The tariff classification of a textile 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: An adult-sized costume of Bad Harvest Scarecrow which consists of a pullover upper body garment which you refer to as a tunic, separate collar, waist tie, hat, and plastic scythe. The deep back opening is closed with a single, small tab of hook and loop fastener. The long sleeves and bottom hem have raw, unfinished, jagged cut edges. The garment is constructed with long, loose straight stitching. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile upper body garment imparts the essential character of the set and features large visible loose overlock stitching at the neck and deep back opening. |
| Ruling Date: Jan. 17, 2024 |
N337329: The tariff classification of a textile 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 Harvest of Horror Scarecrow costume which has a pullover upper body garment, separate collar, waist tie, hat, and plastic scythe. The deep back opening is closed with a single, small tab of hook and loop fastener. The long sleeves and bottom hem have raw, unfinished, jagged cut edges. The garment is constructed with long, loose straight stitching. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile upper body garment imparts the essential character of the set and features large visible loose overlock stitching at the neck and deep back opening. |
| Ruling Date: Jan. 17, 2024 |
N337256: The tariff classification of Powdered Glass from Japan
| HTS: 3207.40.1000, 6%, "Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes: Glass frit and other glass, in the form of powder, granules or flakes: Ground or pulverized." |
| Item: Barium-titanate powdered glass of a size less than 100 microns. You state that the glass powder is intended to be used as a raw material in the production of retroreflective sheets by bonding it to film. The glass powder has a specific gravity of 4.6 and will be packaged in 400 kg steel drums for import into the United States. |
| Reason: N/A |
| Ruling Date: Jan. 17, 2024 |
N337279: The tariff classification of women’s top from Cambodia
| HTS: 6113.00.1012, 3.8%, “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” |
| Item: A women’s top. The unlined garment is sleeveless and features a halter-style neckline and a zipper closure that extends from the neckline to the middle of the back. The upper portion of the front and back panels, which extends from the neckline to above the bustline, are constructed from a raschel lace-like 76% nylon and 24% spandex knit fabric. The remainder of the garment is composed of 100% polyester knit fabric that has been completely obscured by a polyurethane cellular plastic material. |
| Reason: Although the garment is composed of cellular plastic material, the backing is used in lieu of a lining for comfort and therefore, used for more than mere reinforcement. As a result, the top is considered to be made of a fabric of heading 5903. |
| Ruling Date: Jan. 17, 2024 |
N337242: The tariff classification of two steel rivets from Germany
| HTS: (1) 7318.23.0000, free, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Rivets." (2) 8308.20.6000, free, "tubular or bifurcated rivets of base metal: Clasps, frames with clasps…; tubular or bifurcated rivets of base metal: Tubular or bifurcated rivets: Other." |
| Items: (1) A rivet with a total length of 5 mm, a shank-hole depth of 3.5 mm, a shank diameter of 3.35 mm, a hole diameter of 2.1 mm, and a head diameter of 5.5 mm. (2) A rivet with a total length of 6 mm, a shank-hole depth of 4 mm, a shank diameter of 3.2 mm, a hole diameter of 1.7 mm, and a head diameter of 5.5 mm. |
| Reason: N/A |
| Ruling Date: Jan. 17, 2024 |
N337141: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s dress shirts from Guatemala
| HTS: 6205.20.2016, 19.7%, "Men’s or boys’ shirts: Of cotton: Other: Dress shirts: With two or more colors in the warp and/or the filling: Men’s." |
| DR-CAFTA: Qualifies for preferential tariff treatment |
| Item: A men’s striped shirt constructed from 100% cotton woven fabric. It features a self-fabric spread collar; a left-over-right, full front opening with seven button closures; long, vented sleeves with two adjustable button closures on each cuff and one button closure on each vent; a patch pocket on the left chest; a back yoke; and a curved, hemmed bottom. A label sewn into the neckline of the shirt identifies its neck size in inches (the sample is marked “16”) and its sleeve length range in inches (the sample is marked “32-33”). |
| Reason: Since this fabric is classifiable outside of Chapter 62, HTSUS, it satisfies the tariff shift requirement to 6205.20.20 set forth in GN 29(n)/62.30A. Style PERT003 qualifies for preferential tariff treatment under the DR-CAFTA because it meets the requirements of HTSUS, GN 29(b)(ii)(A). |
| Ruling Date: Jan. 17, 2024 |
N337134: The country of origin of a utility cart
| Country of Origin: China |
| Item: A wheeled garden utility cart. The utility cart is used as a vehicle for moving heavy items from one place to another. The utility cart consists of three main components: a plastic base, metal handle and frame, and plastic wheels. |
| Reason: Although the manufacturing operations in China of the Chinese components appear to be complex, the actual assembly of the base, wheels, and the handle do not render the substantial transformation of the components. |
| Ruling Date: Jan. 17, 2024 |
N337417: The tariff classification of a textile 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 the Rotten Pumpkin. The costume consists of a long-sleeved pullover top, mask with attachable slimes, rope waist tie, and a separate collar with attached drapes. The back opening is closed by a single small tab of hook and loop fastener, the long sleeves and a bottom hem have raw, jagged cut edges, giving a tattered appearance. The top is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set and features large, visible, loose overlock stitching around the neck and a deep back opening. |
| Ruling Date: Jan. 18, 2024 |
N337314: The tariff classification of Testosterone Cypionate Injection USP in dosage form, from the Netherlands
| HTS: 3004.39.0050, 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 hormones or other products of heading 2937: Other: Other.” |
| Item: Testosterone Cypionate Injection USP contains Testosterone Cypionate, which is the oil-soluble 17 (beta)- cyclopentylpropionate ester of the androgenic hormone testosterone. It is indicated for replacement therapy in males for conditions associated with symptoms of deficiency or absence of endogenous testosterone. |
| Reason: N/A |
| Ruling Date: Jan. 18, 2024 |