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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N341065: The country of origin of Clindamycin Phosphate and Benzoyl Peroxide Gel, 1.2% / 5%
| Origin: India |
| Item: Clindamycin Phosphate and Benzoyl Peroxide Gel, is a combination topical drug containing 12 mg of Clindamycin Phosphate (antibiotic) and 50 mg of Benzoyl Peroxide (antiseptic), as the active ingredients. It is indicated for the topical treatment of inflammatory acne vulgaris in patients 12 years and older. Clindamycin Phosphate and Benzoyl Peroxide Gel, 1.2%/5% contains two active pharmaceutical ingredients (APIs). The Clindamycin Phosphate is made in China and the Benzoyl Peroxide is made in Sweden. In India these two APIs will be mixed with inactive ingredients to produce the final topical gel in dosage form. |
| Reason: The mixing of the active ingredients Clindamycin Phosphate (made in China) and Benzoyl Peroxide (made in Sweden) with the inactive ingredients into the final topical gel in dosage form in India results in a substantial transformation and the country of origin will be India. |
| Ruling Date: July 19, 2024 |
N341007: The country of origin of adhesive-coated sheets for labels
| Origin: China |
| Item: The ruling addresses three items. (1) Item 1 is self-adhesive, direct thermal paper labelstock. This item consists of thermal paper laminated to an adhesive layer, and a glassine release paper. (2) Item 2 is a self-adhesive, semi-gloss paper labelstock. (3) Item 3 is self-adhesive, white or clear polypropylene labelstock. |
| Reason: (1) The self-adhesive direct thermal paper labelstock, the self-adhesive semi-gloss paper labelstock, and self-adhesive polypropylene labelstock are each the single component classified in a tariff provision from which a change in tariff classification is not allowed. The self-adhesive labelstock imparts the essential character, and, accordingly, the country of origin of all of the self-adhesive labelstocks for marking purposes is China. (2), (3) The three China-origin, self-adhesive labelstocks are transformed into new and different articles -- i.e., self adhesive labelstock -- in China. The labelstocks are not substantially transformed in Canada. Therefore, the country of origin of the rolls of both the plastic and paper self-adhesive labelstock for Section 301 duty purposes will be China. |
| Ruling Date: July 19, 2024 |
N340084: The tariff classification of agglomerated glass slabs from China
| HTS: 7020.00.6000, 9903.88.03, 5% + 25%, "“Other articles of glass: Other.” |
| Item: Agglomerated glass slabs. The Quartz and Recycled Glass Countertops measure approximately 10.25 feet long by 5.25 feet wide and varies in thickness from .79 inches to 1.18 inches. The slabs will be cut, polished, and finished and are used as countertops, wall panels, and flooring. |
| Reason: GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of the slab. |
| Ruling Date: July 19, 2024 |
N341111: The tariff classification of rails from Austria, Switzerland, Germany, France, or the Netherlands
| HTS: 7308.90.9590, free, "Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other." |
| Item: Shuttle rail segments, which are used in a TGW Shuttle Rack System. These cold-rolled, hot-dipped galvanized rails are made from Grade S350GD alloy steel. |
| Reason: Based on the information provided, the subject rail segments are specifically provided for elsewhere in the tariff and therefore precluded from classification in heading 8431, HTSUS. |
| Ruling Date: July 22, 2024 |
N341080: The tariff classification of Coleus Forskohlii Extract Powder from India
| HTS: 1302.19.4140, 1%, "Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other." |
| Item: Coleus Forskohlii Extract Powder. The raw material (coleus forskohlii root) is pulverized, extracted with toluene, concentrated, crystallized with hexane, filtered, tray dried (wet cake), milled, double sieved, blended, and packed. The powdered extract which will be packed in 25-pound paper drums, will be used as an ingredient in dietary supplements, food and beverages upon importation into the United States. |
| Reason: N/A |
| Ruling Date: July 22, 2024 |
N340940: The tariff classification of a pouch, plastic bottles, and hair ties from China
| HTS: (1) 3923.30.0090, 9903.88.03, 3% + 25%, "articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: other." (2) 4202.92.4500, 9903.88.03, 20% + 25%, "travel, sports, and similar bags, with outer surface of sheeting of plastic: other." (3) 5609.00.4000, 9903.88.03, 3.9% + 25%, "articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other." |
| Item: (1) Two 200 ml 10 oz) high density polyethylene (HDPE) bottles with plastic caps. The bottles will be imported empty and filled with hair care products such as hair gel or curl cream in the United States for retail sale. (2) Travel pouch made of polyvinyl chloride (PVC) plastic sheeting material. It is designed to provide storage, protection, organization, and portability to personal effects, cosmetics, and toiletries during travel. (3) Ponytail holders. Each ponytail holder consists of two components: a core and a textile cover. |
| Reason: (3) GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of the ponytail holders is the elasticized core, as this component is responsible for the subject merchandise performing its intended function, to hold a ponytail in place. |
| Ruling Date: July 22, 2024 |
N340890: The tariff classification of a miscellaneous edible preparation from Germany
| HTS: 2106.90.9972, 6.4%, "Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Preparations for the manufacture of beverages: Containing sugar derived from sugar cane and/or sugar beets." |
| Item: The “Powerbar Fuel Sports Drink Powderd Mix - Lemon Flavor,” is a miscellaneous edible preparation for human consumption. The preparation’s ingredient composition is maltodextrin (52.7%), fructose (42.2%), natural lemon flavoring (3.6%), citric acid (0.5%), sodium citrate (0.49%), natural lime flavoring (0.26%), and table salt (0.25%). |
| Reason: N/A |
| Ruling Date: July 22, 2024 |
N341343: The tariff classification of electrohydraulic testing machine from China
| HTS: 9024.10.0000, 9903.88.01, free + 25%, "Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics), and parts and accessories thereof: Machines and appliances for testing metals." |
| Item: WAW 1000D Computer Controlled Electrohydraulic Universal Testing Machine. The device is equipped with a computer, printer, and general test software to give an accurate determination of metal, including the material tensile strength, yield strength, extension strength, elongation, and elastic modulus mechanical properties. |
| Reason: Subject to an additional 25% Section 301 duty under secondary subheading 9903.88.01. |
| Ruling Date: July 23, 2024 |
N341204: The country of origin of a heating element from Thailand
| Origin: Thailand |
| Item: Heating element that will be used in Electrolux Consumer Products' dishwashers. The items will be used specifically for the models that feature a plastic tub. |
| Reason: The Chinese components of the item undergo enough of a change in Thailand to afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. Therefore, from the details submitted, the country of origin for this heating element would be Thailand. |
| Ruling Date: July 23, 2024 |
N340954: The tariff classification of footwear from China
| HTS: 6404.19.3740, 12.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women." |
| Item: Women's closed toe/closed heel slip-on shoes. The external surface area of the uppers (esau) is predominantly smooth felt-look polyester textile. |
| Reason: N/A |
| Ruling Date: July 23, 2024 |