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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N318654: The tariff classification of footwear from China
| HTS: 6401.92.9060, 37.5%, “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other: other: other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A women’s, closed toe/closed heel, above-the-ankle, below-the-knee boot. The waterproof rubber/plastic boot measures approximately 14.25 inches tall from the bottom of the outer sole to the topline. The top of the removeable textile liner has attractive textile knit that is meant to be worn cuffed over the boot’s topline. Including the cuff, the external surface area (esau) is approximately 69 percent rubber/plastics materials and 31 percent textile. The rubber/plastics outer sole has a very thin application of flocked leather fibers. The boot is considered “protective” against water. |
| Reason: The molded rubber/plastics outer sole has some flocked leather fibers attached to the area in contact with the ground. The flocking was examined with magnification and found to have a very thin application of fibers that did not obscure the material underneath. The microns-thin application should be treated as a “similar attachment” described in Note 4(a) to Chapter 64 of the HTSUS and disregarded for tariff purposes pursuant to Note 4(b) to Chapter 64, HTSUS, and General Explanatory Note (C) to Chapter 64. |
| Ruling Date: April 20, 2021 |
N318837: The tariff classification of 1992 Land Rover Defender 110 2.5TD from the United Kingdom
| HTS: 8704.31.0040, 25%, “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. exceeding 2.5 metric tons but not exceeding 5 metric tons.” |
| Item: A 1992 Land Rover Defender. This Land Rover was originally designed as a station wagon, but has been subsequently converted into a cargo vehicle by removal of the rear seats and side windows. The second row of seats is a 60/40 folding bench to allow for cargo conveyance. |
| Reason: N/A |
| Ruling Date: April 21, 2021 |
N318824: The country of origin and status under the United States-Korea Free Trade Agreement (UKFTA) of electrical wire cable
| Origin: Australia |
| FTA: Qualifies for UKFTA |
| Item: Electrical cable wires, comprising a bundle of aluminum conductor wires encapsulated in insulation. Aluminum wire of Australian origin is imported into Korea where it is stranded and layed out before it is insulated. The insulation compound originates from South Korea. The cables are then cut to the desired length and wound on reels prior to be exported to the U.S. |
| Reason: The only non-originating component, the aluminum wire, undergoes the applicable UKFTA tariff shift. However, for country of origin marking purposes, the Australian-originating aluminum wires impart the essential functional component of the finished items. These wires are not substantially transformed by the operations performed in South Korea into a new and different article of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: April 21, 2021 |
N318694: The tariff classification of Cambridge Conveyor Belts from Mexico
| HTS: Straight line positive drive belts: 8431.39.0010, free, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8428: Other: Of elevators and conveyors.” Friction drive and spiral cage and turn belts: 7326.20.0010, 3.9%, "Other articles of iron or steel: Articles of iron or steel wire: Belts and belting.” |
| Item: Conveyor belts that are made of stainless, galvanized or plain alloy steel. The three types of belts at issue include Straight Line Positive Drive Belts, Straight Line Friction Drive Belts, and Spiral Cage and Turn Belts. The belts consist of rows of welded wire, reinforced on the underside of the interior rows by longitudinal rails. The conveyor belts are cut to length and used exclusively in conveyor systems for commercial food preparation and manufacturing applications. The Straight Line Positive Drive Belts include custom sprockets that deliver tracking and smooth operation. |
| Reason: The Straight Line Positive Drive Belt includes custom sprockets that are fully and permanently incorporated at the time of importation and are used exclusively in conveyor systems that move food and other articles throughout a facility. For the other two models, CBP has determined that conveyor belts of wire reinforced by interior rows of longitudinal rails are to be classified in heading 7326. |
| Ruling Date: April 21, 2021 |
N318638: The tariff classification of a polycarboxylate ether from China
| HTS: 3907.20.0000, 6.5%, “Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates; alkyd resins, polyallyl esters and other polyesters, in primary forms: other polyethers.” Secondary classification: 9903.88.02, 25%. |
| Item: Polycarboxylate ether in aqueous solution. The product is a copolymer between polyethylene glycol monomethyl allyl ether and acrylic acid. The polyethylene glycol monomethyl allyl ether is the predominant polymer in the solution. The product will be imported as a yellowish or brown liquid, and used as a raw material in varieties of concrete mixtures as a high range water reducer. |
| Reason: N/A |
| Ruling Date: April 21, 2021 |
N318542: The tariff classification of Cyanocobalamin Injection in dosage form, from France
| 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.” |
| Item: A synthetic form of Vitamin B12 that is indicated for the treatment of Vitamin B12 deficiencies due to malabsorption which may be associated with Addisonian (pernicious) anemia, gastrointestinal pathology, small bowel bacterial overgrowth, fish tapeworm infestation, malignancy of the pancreas or bowel and folic acid deficiency. Cyanocobalamin Injection will be imported in 1,000 mcg/mL single-dose vials, 10,000 mcg/10 mL multiple-dose vials, and 30,000 mcg/30 mL multiple-dose vials. |
| Reason: N/A |
| Ruling Date: April 21, 2021 |
N318538: The tariff classification of Viagra Tablets and Sildenafil Citrate Tablets, in dosage form, from France
| HTS: 3004.90.9220, 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: Cardiovascular medicaments.” |
| Item: Viagra, imported in 25 mg, 50 mg, and 100 mg tablets, is a medicinal preparation containing Sildenafil Citrate, a phosphodiesterase-5 (PDE5) inhibitor indicated for the treatment of erectile dysfunction (ED). Sildenafil Citrate, imported in 25 mg, 50 mg, and 100 mg tablets, is the generic equivalent of Viagra. |
| Reason: N/A |
| Ruling Date: April 21, 2021 |
N318890: The tariff classification of hand woven rugs from India
| HTS: Flat woven rugs: 5702.99.0500, 6.8%,“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, not of pile construction, made up: Of other textile materials: Of cotton: Woven, but not made on a power-driven loom.” Rug with pile sections: 5702.49.1020, free, “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: Not made on a power-driven loom.” |
| Item: Four types of hand woven rugs constructed from monochromatic (white, grey and black) 100 percent cotton yarns. The designs in the rugs are created by varying the number of yarns, yarn color and length of the floats in the weft. The rugs are made up with plain selveges and hemmed ends. Each rug measures 20 x 33 inches. Three of the rugs are flat woven, and the other has alternating cut pile and nonpile sections that run the width of the rug |
| Reason: The rugs are not woven in the “Kelem” style and are not considered to be similar to “Kelem” rugs. All of the yarns in the samples run the full width of the rug from selvege to selvege rather than, as is the case with “Kelem” rugs, extending only partially along a line of weft and only where the color is needed for the design. The rugs meet the definition of “made up” under Section XI, Note 7(d), Harmonized Tariff Schedule of the United States, as the two unfinished edges are hemmed. |
| Ruling Date: April 22, 2021 |
N318836: The tariff classification of fused zirconia mullite from China
| HTS: 3824.99.3900, free, “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.” Secondary subheading: 9903.88.03, 25%. |
| Item: Fused zirconia mullite, a combination of primarily aluminum oxide, silica, zirconium dioxide, and some other trace elements. It will be imported in granular form and used in the manufacture of specialty products where a high resistance to environmental corrosion and a low coefficient of thermal expansion are desirable properties. |
| Reason: N/A |
| Ruling Date: April 22, 2021 |
N318835: The tariff classification of an LCD vision device from China
| HTS: 9013.80.9000, 4.5%, “Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: An LCD vision device used to assist users with cross dominance in various sports and activities. Cross dominance occurs when a person’s dominant eye is opposite their dominant hand. The device is attached, via a clip on the body, to a user’s glasses, hat, headband, or other wearable item. When needed, the LCD lens is rotated to the front of the dominant eye. The user then activates the device, via a transmitter, and the fast optical shutter within the LCD darkens the screen to occlude or cover the eye. This allows the user, typically in shooting sports, with a cross-dominant eye to utilize their non-dominant eye to allow for more accurate results. |
| Reason: N/A |
| Ruling Date: April 22, 2021 |