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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N342983: The tariff classification of a boys’ jacket from Bangladesh or Vietnam
| HTS: 6201.40.7521, 27.7%, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6203: Of Man-made fiber: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Boys’. |
| Item: A boys’ jacket constructed from knit and woven fabric components. The majority of the front panels and back panel is constructed from 100% nylon woven fabric quilted in horizontal and vertical rows to a nonwoven polyester batting. The unlined raglan sleeves and hood are constructed from 82% polyester, 18% spandex knit fabric. The garment body is lined with 100% polyester micro fleece knit fabric. The woven fabric is treated for water resistance. The garment will be imported in sizes 4 to 18. The garment features a full front opening with a zipper closure; long, raglan sleeves with self-fabric, thumbhole cuffs; reverse coil, zippered pockets below the waist; a hood; and a hemmed bottom. The woven fabric represents over 60% of the total surface area of the garment and imparts the essential character. |
| Reason: N/A |
| Ruling Date: Oct. 10, 2024 |
N342996: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Origin: South Korea |
| Item: Lead-free replacement refrigerator filters designed to reduce chlorine, contaminates, and odor for better-tasting water. The filters are pressed into a designated slot of the water filtration system of a refrigerator, and purified water is then dispensed through the door of the refrigerator. The filters are to be replaced and discarded by a consumer approximately every six months. The filters are assembled in China using components manufactured in South Korea and China. The filter element is composed of a Chinese O-ring, upper cover, middle cover, bottom cover, sump, transparent protective film, and a South Korean carbon block. |
| Reason: The assembly process performed in China isn't considered complex and doesn't constitute a substantial transformation. The process predominantly involves gluing, welding and pressing various components into place. The combining of these parts in China doesn't create a new and different article of commerce with a name, character, and use distinct from the individual components. The carbon block is the essential component of the replacement water filters. It's the carbon block from South Korea that requires considerable technical experience and customized equipment to produce. It's also the most expensive portion of the filters and is the item performing the filtering of the water. |
| Ruling Date: Oct. 10, 2024 |
N343074: The tariff classification of a coloring kit from China
| HTS: 4911.91.3000, free, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Lithographs on paper or paperboard: Over 0.51 mm in thickness.” |
| Item: A kit containing two paperboard sheets, measuring 8 inches x 8 inches (2 mm thick), which have lithographically printed color-by-number line drawings on one side. The drawings depict dinosaurs, sharks, aliens, robots, and animated hot dogs and other food items. Each outlined area is numbered to correspond to a colored marker. The kit also includes six double-ended markers, for a total of 12 colors. Each marker color is numbered to correspond to the numbered drawing. The boards come with paperboard stands that can be attached to the back to display the completed artwork. All items are packaged together in a cardboard retail box. |
| Reason: The coloring kit consists of multiple articles classifiable under separate headings. It's packaged for retail sale. The components of the kit carry out a specific activity, that of creating the finished picture. Therefore, the coloring kit meets the definition of “goods put up in sets for retail sale.” The printed boards confer the set's essential character. |
| Ruling Date: Oct. 10, 2024 |
N342875: The tariff classification of a turkey-shaped whiteboard from China
| HTS: 9610.00.0000, 3.5%, slates and boards, with writing or drawing surfaces, whether or not framed. |
| Item: A wooden tabletop decoration with a writing surface and a dry-erase marker. The wooden tabletop decoration is made of plywood, medium density fiberboard (MDF), and whiteboard, measuring approximately 8 inches in height and 10 inches in width. Designs that are silk screen printed on the plywood make the decoration look like a turkey. There are also seven feather-shaped whiteboards in different sizes ranging from 1.75 inches to 3.75 inches long and 1 inch within the widest point. Included in this set is a dry-erase marker with a felt cap that can be used as an eraser. |
| Reason: The whiteboard is the component of the set that will endure. The dry-erase marker is an adjunct to the whiteboard that's intended for use on the whiteboard and is therefore subordinate to it. The ultimate purpose of this item is fulfilled by the marks that are left on the whiteboard, rather than by the marker that provides the means to leave those marks. Therefore, the whiteboard provides this set with its essential character. |
| Ruling Date: Oct. 9, 2024 |
N342514: The country of origin of a doped and coated single crystal cathode material
| HTS: 3824.99.3900, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other. |
| Origin: Korea |
| Item: A doped and coated single crystal cathode material that subsequent to its importation into the United States will eventually be part of the cathode of a lithium-ion battery that will be incorporated into an electric vehicle. The manufacturing process for the instant material involves different levels of production in different countries (China, Korea) related to the descriptive process described below. In China, an inorganic precursor compound, a lithium compound, and several metal oxide dopants are mixed and then heated at a certain temperature for a certain amount of time. An additional lithium compound is then added to this mixture, which is also heated at a certain temperature for a certain amount of time. After this process is completed, the material is sent to Korea where it is doped and mixed with a different material than what was performed in China, coated with a metal oxide, and heated at a certain temperature for a certain amount of time in a different type of kiln than what is normally used in these types of processes. After this process is completed, the material is sent to the United States for its ultimate incorporation into the lithium-ion battery. |
| Reason: When Chinese-made material is sent to Korea, it undergoes a change in chemical structure and formula, resulting in a change in name and character. The Chinese-made material is more of an intermediate product that can be modified to make a variety of cathode materials but isn't particularly suitable for use in a lithium-ion battery for an automobile. The processes performed in Korea changes the Chinese material to one that can be used for an electric vehicle’s lithium-ion battery, thereby resulting in a change in use. |
| Ruling Date: Oct. 8, 2024 |
N342540: The tariff classification and country of origin of Thiamine Injection in dosage form
| HTS: 3004.50.5020, 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 vitamins or other products of heading 2936: Other: Other: Single vitamins: Other.” |
| Origin: Germany |
| Item: Thiamine injection, imported in 200 mg/2 mL vials, is a medicinal preparation containing thiamine hydrochloride, as the active ingredient. It's indicated for the treatment of thiamine deficiency or beriberi. The active pharmaceutical ingredient (API), thiamine hydrochloride is manufactured in Germany and that the finished Thiamine Injection in dosage form is made in India. In India, thiamine hydrochloride will be mixed with inactive ingredients to produce the final Thiamine Injection in dosage form. |
| Reason: The mixing of the active ingredient, thiamine hydrochloride (made in Germany), into the final thiamine injection in dosage form in India does not result in a substantial transformation and the country of origin will be Germany. |
| Ruling Date: Oct. 8, 2024 |
N342555: The tariff classification of four handbags from China
| HTS: (1), (2), (4) 4202.22.8100, 9903.88.03, 17.6% + 25%, handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. (3) 4202.22.4500, 9903.88.03, 6.3% + 25%, handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. |
| Item: Item (1), the “Drape Crossbody,” is a handbag. Constructed of 100% polyester, which is a man-made textile, the bag features a zippered closure and adjustable shoulder straps on each side. It measures 14.6 inches long x 3.1 inches wide x 11 inches high. Item (2), the “Multi-Pkts Shoulder Bag X,” is a handbag. Constructed of 100% cotton, the bag features one adjustable shoulder strap and a zippered closure. It measures 13.4 inches (L) x 7.1 inches (W) x 4.7 inches (H). Item (3), the “Zip-D Shoulder Bag X,” is a handbag. Constructed of 100% polyamide-nylon, a man-made textile, the bag features one adjustable handle and a zippered closure. It measures 12.2 inches (L) x 5.1 inches (W) x 6.3 inches (H). Item (4), the “Drape Wash Bag X,” is a handbag. It is constructed of 100% polyester, which is a man-made textile. The bag features a zippered closure and a plastic buckle on each side. The article measures 12.2 inches (L) x 4.7 inches (W) x 8.7 inches (H). |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |
N342557: The tariff classification of plant-based protein bites from Finland
| HTS: 2106.90.9995, 6.4%, food preparations not elsewhere specified or included…other…other…other…frozen |
| Item: Three varieties of plant-based protein bites. The products are imported for retail sale in a frozen condition. The products are said to be prepared by mixing the raw materials, packaging, applying heat treatment, cooling, packing and freezing. Instructions on the product labels direct the consumer to thaw the bites and heat over medium to low temperatures with a cooking oil of the consumers choice until heated through. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |
N342562: The tariff classification of Material 8754643-Bees Honeycomb Absolute (CAS# 8012-89-3) from the United Kingdom
| HTS: 3824.99.4190, 4.6%, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Other. |
| Item: An instant product derived from the waxes of bees through a solvent extraction process. The manufacturing process begins with the solvent extraction of the beeswax, which yields a substance called concrete. This concrete contains both aromatic and waxy molecules. Subsequently, a purification step using ethanol is carried out to remove the waxes, resulting in the production of the absolute. The Bees Honeycomb Absolute will be used as a raw material in the fragrance and cosmetic industries. It will be imported in 1kg aluminum containers and will not be sold directly to consumers (retail). |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |
N342578: The classification of kayak stands from China
| HTS: 9403.20.0050, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: Two sets of two folding stands that will be used together to hold a kayak that is undergoing maintenance or in storage. The stands are made of powder-coated aluminum tubing with six foam pads (three on either side) and two woven straps (separating the pads). No assembly is required. When not in use, the stands can be folded. They will be sold to consumers for home use and are made in China. |
| Reason: N/A |
| Ruling Date: Oct. 8, 2024 |