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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N340305: The tariff classification of Indomethacin Suppositories in dosage form, from India
HTS: 3004.90.9234, 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.” |
Item: Indomethacin is a nonsteroidal anti-inflammatory drug. It is used for moderate to severe rheumatoid arthritis including acute flares of chronic disease, moderate to severe ankylosing spondylitis, moderate to severe osteoarthritis, acute painful shoulder (bursitis and/or tendinitis) and acute gouty arthritis. It is also used for the symptomatic management of chronic musculoskeletal pain conditions and to induce closure of a hemodynamically significant patent ductus arteriosus in premature infants. |
Reason: N/A |
Ruling Date: June 18, 2024 |
N340250: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s garments from Guatemala
HTS: (1) 6203.33.2010, 27.3%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of synthetic fibers: Other: Men’s." (2) 6203.43.9011, 27.9%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Other." (3) 6211.33.9054, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Vests: Other." |
DR-CAFTA: (1), (2), (3) Eligible, 9822.05.11 subheading |
Item: (1) A men’s suit-type jacket. It is constructed of six panels sewn together lengthwise and features a notched collar with lapels; a buttonhole on the left lapel; a left-over-right, full-front opening with two button closures; long, hemmed, vented sleeves with four buttons on each vent; a welt pocket on the left chest; two front inset pockets with flaps below the waist; a welt pocket on the inner left front panel and a smaller welt coin pocket beneath it; a welt pocket on the inner left front panel below the waist; a welt pocket with a triangular flap and a button closure on the inner right front panel; a hemmed bottom with curved edges on the front panels; and two rear vents. In Guatemala, the fabrics are cut and sewn, and the components are assembled into the finished garment.(2) A pair of men’s trousers featuring a flat waistband; a zippered fly front opening with a metal clasp closure and a button closure on the waistband; two diagonal inset pockets at the waist; and two rear welt pockets with a button closure on the left pocket. The leg openings are unhemmed to allow for custom hemming by the individual buyer after import. A second version of this style will feature hemmed leg openings. In Guatemala, the fabrics are cut and sewn, and the components are assembled into the finished garment.(3) A men’s vest. The garment is sleeveless and features a left-over-right, full front opening with four button closures; oversized armholes; two faux welt pockets below the waist; and a straight bottom with pointed front panels. A belt constructed from the fabric of the back panel and lining extends across the lower back panel and can be adjusted with a metal buckle. In Guatemala, the fabrics are cut and sewn, and the components are assembled into the finished garment. |
Reason: (DR-CAFTA) (1) The outer shell fabric of Style USM3Burlington-C is woven in Mexico of yarn formed in Mexico entirely from Mexican materials. Accordingly, the fabric would be originating had it been woven within the DR-CAFTA territory. (2) This fabric is woven in Mexico of yarn formed in Mexico entirely from Mexican materials. Accordingly, Chapter rule 2 is satisfied through the application of GN (d)(vii). (3) This fabric is woven in Mexico of yarn formed in Mexico entirely from Mexican materials. Accordingly, Chapter rule 2 is satisfied through the application of GN (d)(vii). (HTS) (3) The essential character of the garment is imparted by the fabric of the front panels. |
Ruling Date: June 18, 2024 |
N340242: The country of origin of a Tire Sealant
Country of Origin: Malaysia |
Item: A 400ml liquid Tire Sealant (Part No. 52392P2000), is processed in China using components from various sources. A manufacturer in Malaysia produces a sealant liquid, which is the finished product’s core component, and ships it to China. Continental Tires China Co., LTD, in China performs a filtration process to prevent the sealant liquid from solidifying, fills empty bottles with the sealant liquid, attaches an aluminum seal and label, assembles the cap, inspects the finished product, and exports it to the U.S. |
Reason: The filtering, bottling, sealing, labeling, capping, and inspection processes in China using the sealant liquid from Malaysia, doesn't result in a substantial transformation of the product’s core component (liquid sealant) of Malaysian origin. |
Ruling Date: June 18, 2024 |
N340233: The tariff classification and country of origin of 2nd and 3rd Generation wheel hub units
HTS: (1) 8708.99.6890, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts of power trains: Other.” (2) 8708.99.5800, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Double flanged wheel hub units incorporating ball bearings.” |
Country of Origin: Malaysia |
Item: The (1) 2nd Generation Wheel Hub Assemblies and (2) 3rd Generation Wheel Hub Assemblies which are used in passenger vehicles. The subassemblies include flanges, inner ring, balls, cage and other accessories. A wheel hub assembly is a pivotal component in a vehicle's functionality, supporting the vehicle's weight while enabling smooth rotation of the wheels. By absorbing both axial and radial loads, it maintains stability and balance, crucial for safe driving. Additionally, the wheel hub assembly reduces friction between moving parts, contributing to fuel efficiency and extending the lifespan of other components. Integrated with anti-lock braking system (ABS) sensors in modern vehicles, it enhances braking precision and safety. The outer flange in the 2nd Generation units and the inner and outer flanges in the 3rd Generation units, and the inner rings in both are produced in Malaysia. The balls, cage, sealing ring, spacer, cap, bolts, boots, ABS ring, and the sensor, where applicable, of each unit are made in China and imported to Malaysia for final assembly. In Malaysia, the components are assembled together using a ball automatic loading machine, hydraulic press machine, grease pump machine, and riveting machine, where applicable. After that, the hubs are inspected, laser marked, tested and packaged for shipment. |
Reason: (HTS) Certain models are single flanged, not double flanged, meaning they will be classified differently. (Origin) The flanges and inner rings are all made in Malaysia. |
Ruling Date: June 18, 2024 |
N340708: The tariff classification of outdoor deck tiles from Brazil
HTS: 4421.99.9880, 3.3%, “Other articles of wood: … Other.” |
Item: The five styles of outdoor wooden decking tiles vary by type of wood, size, finishes and plank counts, but they all consist of a top layer of planks laid parallel to each other with a small spacing gap, a middle layer gap or kerf, and a bottom layer of bracing boards laid perpendicular to the top layer, held together with stainless steel fastening screws. Additional brace pieces and screws are necessary as the size of the tile increases. |
Reason: N/A |
Ruling Date: June 20, 2024 |
N340701: The tariff classification of a Skin Clearing Tool Set & Travel Case from China
HTS: 8205.51.3060, 9903.88.03, 3.7% + 25%, "handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other hand tools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts)." |
Item: A Skin Clearing Tool Set & Travel Case. The set includes three stainless steel handheld tools that will be imported in a specially fitted travel case. The first tool is a 4-foot-long blackhead extractor with a pointed curved tip at one end. The other two tools are described as dual-ended “comedone tools,” which are approximately 3.8 inches and 5 inches long with small loops on each end. The primary purpose of these tools is to clear the skin by removing blackheads and whiteheads. |
Reason: The three handheld tools are all classified within the same heading and subheading. Therefore, the Skin Clearing Tool Set & Travel Case will be classified in accordance with GRI 1. |
Ruling Date: June 20, 2024 |
N340627: The tariff classification of cat litter from Guatemala
HTS: 6815.99.4170, free, “Articles of stone or of other mineral substances…not elsewhere specified or included: Other articles: Other: Other: Other.” |
Item: Shy Cat is comprised of 55.45% natural calcium carbonate and 38.33% natural bentonite clay by weight, with the remaining 6.22% consisting of small percentages of other components, including sodium bicarbonate, sodium borate, scent, and activated carbon. This cat litter is designed to absorb and clump upon contact with liquid, as well as mitigate odors. |
Reason: The natural calcium carbonate provides the essential character of this item. |
Ruling Date: June 20, 2024 |
N340579: The tariff classification of a bath set from China
HTS: (1) 3924.90.1010, 3.3%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances;…Curtains and drapes.” (2) 5702.49.1080, 9903.88.03, free + 25%, “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar handwoven rugs: Other, of pile construction, made up: Of other textile materials: Of cotton…Other.” (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) 8302.41.6050, 9903.88.03, 3.9% + 25%, “Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof, Suitable for buildings, Other, Of iron or steel, of aluminum or of zinc, For curtains, draperies and window shades.” |
Item: (3) A waffle-weave shower curtain, (1) shower liner, (4) 12 metal double rollerball hooks and (2) a terry bath mat. The waffle shower curtain is made of 100% polyester woven fabric and measures 72 inches wide by 72 inches high. The plastic shower curtain liner is made of 90% polyethylene (PE) and 10% ethylene-vinyl acetate (EVA) and measures 72 inches wide by 72 inches high. The 12 stainless steel double shower curtain hooks with rollers are designed to hang from the shower rod. The double hooks at the bottom are designed to hold the plastic liner on one side and the polyester shower curtain on the other. The rollers are plastic beads positioned at the top of each hook. Their function is to enable the top hook to slide smoothly across the shower curtain rod. The bath mat is made of 100% cotton woven terry fabric. The terry fabric is of a heavyweight construction and has uncut loops on both sides. It is hemmed on all sides and features a 1-inch wide, non-pile, cam border design approximately 4-1/2 inches from each edge on the face side. The bath mat edges are also flat woven and are hemmed. All the items are packed together in a cardboard box ready for retail sale. |
Reason: N/A |
Ruling Date: June 20, 2024 |
N340560: The tariff classification of the “Go Glam Nail set” 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.” |
Item: The “Go Glam Nail set” comprises six foil sheets, five double-sided nail adhesive sheets, one heart-shaped nail file, one foam applicator, one decorative graphic sticker sheet, and an instruction sheet. The item is a foil transfer kit used with double-sided tape to adorn nails. The user applies the double-sided tape onto a fingernail and a fine layer of foil can be placed on top. The child will then use the foam applicator to rub the foil transfer onto the sticky surface of the nail and thus apply the foil design. The “Go Glam Nail set” is a flimsy temporary product and cannot produce a realistic manicure. A child derives amusement by easily sticking and peeling the tape, with the foil, off a fingernail repeatedly to change colors and designs. The “Go Glam Nail set” is principally designed for the amusement of children 3 years of age and older. |
Reason: N/A |
Ruling Date: June 20, 2024 |
N340462: The tariff classification and country of origin of plastic knee pad inserts from China
HTS: 3926.90.9985, 9903.88.15, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
Item: The “Low Profile Comfort Knee Pad Inserts” are made of a soft plasticized foam surface laminated to a polyester jersey backing that serves as mere reinforcement. The orange plastic foam features protruding nubs that measure approximately 3/8 of an inch in depth and mold to the contour of the knee. Each insert measures 9.5 inches in length by 6 inches in width. They are sold as a pair and are meant to be inserted into men’s or women’s work pants with built-in knee pad pockets to provide cushioning when working on a hard surface. |
Reason: N/A |
Ruling Date: June 20, 2024 |