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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N343093: The tariff classification of a 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 Classic Boy’s Vampire that consists of a long-sleeved pullover top with a detachable cape and a cravat dickey and that features a raw unfinished neck and hem bottom. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the top with one row of long, loose straight stitching. Although the sleeves have folded cuffs, the top is not well-made. The top is stitched with long, loose straight stitching. The detachable cape has a single ply foam collar and raw edges all around. The cape attaches to the top with two small tabs of hook and loop fastener. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Oct. 21, 2024 |
N343094: The tariff classification of a 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 costume identified as the Hello Kitty Overall Dress consisting of a long-sleeved dress and headpiece and featuring large visible, loose overlock stitching at the neck and faux overall straps. The deep back opening is raw and unfinished and is closed with one small tab of hook and loop fastener. The sleeves and hem bottom have large, visible loose overlock stitching. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The bib of the overall dress is a fabric cut-out shaped like Hello Kitty’s face and the faux overall straps attach to the bib with small tabs of hook and loop fastener. The dress is constructed with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Oct. 21, 2024 |
N343169: The tariff classification of Photovoltaic (PV) generator from Thailand
| HTS: 8501.71.0000, 2.5%, “Electric motors and generators (excluding generating sets): Photovoltaic DC generators: Of an output not exceeding 50W.” |
| Item: The Portable Household (Camping) Solar Battery Charger, which is a PV generator capable of directly charging the batteries of electrical devices. The subject PV generator consists of monocrystalline solar cell, a USB cable and a junction box. The maximum output of the PV generator is 20 Watts. In use, the user can attach rechargeable devices such as cellphones, flashlights and any other device that contains rechargeable batteries connecting the provided USB cable to the junction box, which is attached to the back of the solar cell. |
| Reason: N/A |
| Ruling Date: Oct. 21, 2024 |
N342416: The tariff classification of shelf boards, shelves, and shelf brackets from China
| HTS: (1) 4421.99.9880, 9903.88.03, 3.3% + 25%, “Other articles of wood: Other: Other: Other: Other: Other.” (2) 8302.50.0000, 9903.88.03, free + 25%, “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” (3), (4) 9403.60.8081, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other.” |
| Item: (1) “Shelf Boards” which are finished rectangular shelves made from a medium density fiberboard (MDF) substrate with melamine faces, cut to various dimensions ranging from 8" x 24" to 12" x 72", and are edge-banded and individually packaged for retail use as shelves. They are 0.6" thick and come in white, black and wood grain finishes. (2) “Shelf Brackets Round Corners” is a two-pack set of heavy-duty L-shaped shelf mounting brackets made of cold-rolled steel with four predrilled holes -- two on each arm of the bracket. They have a black or white powder-coated finish and are designed to affix a shelf with dimensions from 8" x 24" to 12" x 72" to a wall. Each set of mounting brackets comes with eight screws and four plastic drywall anchors. (3) “Shelf Board Kits, White,” similar to those in article 1, above, and the brackets and mounting hardware are similar to those in article 2, above. The first and smaller of the Shelf Board Kits, White measures 24"L x 8"W and comes with two brackets, and the second and larger of the Shelf Board Kits measures 36"L x 10"W and comes with three brackets. (4) “Floating Shelf with Hidden Brackets,” consisting of a hollow 2"-thick melamine-faced and edge-banded MDF board with one hidden metal bracket with two arms that mount perpendicularly to the wall. The rectangular shelves with a tan walnut-grain measure from 8" x 24" to 10" x 42". Each shelf is packaged with one bracket, 12 screws and six plastic drywall anchors. |
| Reason: N/A |
| Ruling Date: Sept. 30, 2024 |
N342454: The tariff classification of plastic flocked hanger clips from China
| HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, “other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” |
| Item: Flocked velvet clothes hanger clips. They are made wholly of plastic and will measure .98" by 2.8". They will come in either a 10-pack or a 20-pack. |
| Reason: N/A |
| Ruling Date: Sept. 24, 2024 |
N335082: The tariff classification of three chemical substances from China
| HTS: (1) 3824.99.2900, 9903.88.03, 6.5% + 25%, 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 containing 5% or more by weight of one or more aromatic or modified aromatic substances: Other. (2) 2917.39.1700, 6.5%, Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Tetrabromophthalic anhydride." |
| Item: (1) 2-(2-Hydroxyethoxy)ethyl 2-hydroxypropyl 3,4,5,6-tetrabromophthalate. It has a CAS Number of 20566-35-2. It has the shorthand designation of TBPA Diol.(1) 2-(2-hydroxyethoxy)ethanol;propane-1,2-diol;3,4,5,6-tetrabromophthalic acid. It has a CAS Number of 77098-07-8. It has the shorthand designation of TBPD. (2) Tetrabromophthalic anhydride. It has a CAS Number of 632-79-1. It is also known as 3,4,5,6-tetrabromophthalic anhydride. It has the molecular formula C8Br4O3. It has the shorthand designation of TBPA. |
| Reason: N/A |
| Ruling Date: Jul. 29, 2024 |
N342725: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of banana purees from Costa Rica
| HTS: 2008.99.1300, 3.4%, fruits, nuts and other edible parts of plants, otherwise prepared or preserved…other…other…bananas…pulp. |
| DR-CAFTA Eligibility: Yes |
| Item: Five varieties of banana puree made from fresh Cavendish bananas ripened to full flavor, peeled, mashed, thermally processed, aseptically cooled and packaged to assure commercial sterility. The color, texture and flavor are said to be uniform and no sugar is added to the “purees.” The first product, “Chiquita Deseeded Banana Puree,” and second product, “Chiquita Banana Puree with seeds,” are said to contain bananas and ascorbic acid. The third product, “Chiquita Deseeded Acidified Banana Puree,” and fourth product, “Chiquita Acidified Banana Puree with seeds,” are said to contain bananas, citric acid and ascorbic acid. The fifth product, “Chiquita Deseeded Acidified Banana Puree,” is said to contain bananas and lemon juice concentrate. The bananas are said to be sourced from Costa Rica and Panama, the ascorbic acid and citric acid are said to be sourced from China, and the lemon juice is said to be sourced from Brazil. |
| Reason: The products contain bananas sourced from Panama (or Costa Rica), ascorbic acid and citric acid from China, and lemon juice from Brazil, and as such are non-originating ingredients. The products contain non-originating ingredients, so aren't considered a good wholly obtained or produced entirely in a DR-CAFTA country under GN 29(b)(i). In the case of the first four products, “Chiquita Deseeded Banana Puree,” “Chiquita Banana Puree with seeds,” “Chiquita Deseeded Acidified Banana Puree” and “Chiquita Acidified Banana Puree with seeds,” the tariff shift rule is met becuase the non-originating ingredients in the products are all classified in a Chapter other than Chapter 20. In the fifth product, the bananas account for 99.80% of the value of the product while the lemon juice concentrate represents 0.20% of the value. Therefore, the fifth product, “Chiquita Deseeded Acidified Banana Puree,” is eligible for preferential tariff treatment under the DR-CAFTA because it will satisfy the requirements of GN 29(e)(i). |
| Ruling Date: Oct. 18, 2024 |
N342838: The country of origin of bulb irrigation syringes
| Origin: China |
| Item: The products under consideration are two styles of finished bulb irrigation syringes differentiated by barrel capacity. Both styles consist of (1) a molded hard PVC plastic body (the barrel) with raised liquid volume graduations molded into the clear barrel body; (2) a detachable soft plastic (TPE) bulb; and (3) a thin molded PVC plastic sealing ring between the barrel and the bulb. The sealing ring seals the joint where the barrel and bulb meet, preventing leakage at the joint. The irrigation syringes are designed and intended for the irrigation of wounds and surgical sites with liquids (water or saline solution) during medical/surgical procedures and will be included as components in various surgical/medical procedure kits. The bulb irrigation syringes won't be sold to the public. The barrels and the sealing rings will be injection molded in Vietnam from PVC resin, ready for assembly into the finished irrigation syringe. The soft plastic bulbs will be injection molded in China, then shipped to Vietnam in bulk, and assembled into finished irrigation syringes. The assembly operation is relatively simple, consisting of placing a sealing ring at the top neck of a barrel, then fitting a bulb into the top neck of the barrel. After assembly, the syringes will be cleaned, inspected and tested for leaks. They will then be packaged for shipment to the United States or Mexico where they will be included in medical/surgical procedure kits. |
| Reason: The assembly operation that occurs in Vietnam is a simple and minor operation. It doesn't change the name, character and use of the Chinese bulbs. Despite being assembled with the Vietnamese barrels and sealing rings, the Chinese bulbs retain their name “bulb” upon production of the finished bulb irrigation syringes. Moreover, the character and uses of the Chinese bulbs are predetermined and aren't altered as a result of the aforementioned Vietnamese assembly, cleaning, inspecting and testing processes. The use of the bulbs is to create suction to draw in an irrigating fluid by squeezing the bulbs or expel the fluid by releasing the pressure on the bulbs. This use remains unchanged in the finished bulb irrigation syringes. By squeezing and releasing the bulb, the medical professional can irrigate a wound or incision. The essence of the finished bulb irrigation syringes is imparted by the bulbs while the barrels and sealing rings complement the use of the bulbs by holding the liquid irrigation fluid, gauging the amount of fluid, and preventing leakage. Additionally, the cost of the bulb accounts for more than fifty percent of each finished bulb irrigation syringe. Accordingly, the Chinese bulbs determine the origin of the finished bulb irrigation syringes and the country of origin for both bulb irrigation syringes is China. |
| Ruling Date: Oct. 18, 2024 |
N342886: The tariff classification of video conferencing systems from China
| HTS: 8517.62.0090, 9903.88.15, free + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” |
| Item: The TeamConnect (TC) bar videoconferencing system is an all-in-one conferencing device that incorporates a built-in camera, microphones and speakers. Two models, one featuring four microphones and two speakers, the other featuring six microphones and four speakers. Each model incorporates a variety of connection options (Wi-Fi, Bluetooth, Ethernet, USB, HDMI), which allows it to connect to a PC or network. These videoconferencing systems work with all major telecommunications/meetings platforms to receive, convert and transmit audio, video and other data. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2024 |
N342896: The tariff classification of Diphenhydramine Hydrochloride in dosage form, from Italy
| HTS: 3004.90.9280, 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 eyes, ears or respiratory system: Other: Antihistamines.” |
| Item: Diphenhydramine Hydrochloride, imported in dosage vials of 50 mg/mL and 25 mcg, is a H1 receptor antihistamine. It is used in the treatment of seasonal allergies, and various allergic reactions including sneezing, runny nose, itchy/watery eyes, itching of nose or throat, pruritus, urticaria, insect bites/stings and allergic rashes. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2024 |