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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N322906: The tariff classification of AVSystems Spray from Costa Rica
| HTS: 3306.90.0000, free, "Preparations for oral or dental hygiene including denture fixative pastes and powders: other.” |
| Item: A reparation for oral and skin hygiene with enhanced antiviral protection. The product is in a plastic (pump) spray bottle. It an isotonic solution in deionized water which is fortified with “microelements and organic substances: (in pertinent part): K, Cu, P, Mn," and metabolites of normal human microflora. This solution is suggested to produce four main actions: activation of the normal human microflora in the fight against foreign, pathogenic microorganisms and viruses; stimulation of immunity by signaling substances; cytostatic effect, introduction of cells infected with any viruses into apoptosis, suppression of the growth of pathogenic bacteria and fungi (at the same time, the spray doesn't act on the virus itself); removal of inflammatory processes, and stimulation of wound healing. |
| Reason: The product doesn't meet the parameters of Chapter 30 of the HTSUS. |
| Ruling Date: Dec. 8, 2021 |
N322958: The tariff classification of a decorative hair clip set from China
| HTS: 9615.19.6000, 11%, "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: other.” |
| Item: A set that includes two hair clips adorned with bows. Each bow is formed from grosgrain polyester ribbon and is attached to a metal alligator hair clip. The bows measure three and a half inches in width and in height. The two bows within each set differ as the metal clip faces a different direction, right or left, allowing the bows to be worn on different sides of the head. The bows will come in several different colors. The clip set is attached to a paper card clip holder and includes its own plastic bag for shipping. |
| Reason: The grosgrain polyester ribbon bows would impart the essential character to these hair-slides of heading 9615. |
| Ruling Date: Dec. 8, 2021 |
N323061: A classification, country of origin, and marking determination on sketchbooks
| HTS: 4820.10.4000, free, "Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other." |
| Origin: South Korea |
| Marking: The marking is printed on a sticker adhered to the back of the sketchbook, reading, “Made in Malaysia.” This marking is conspicuous, legible, indelible and permanent. However, it doesn't reflect the actual country of origin. It should read, “Made in South Korea” or alternatively “Made in the Republic of Korea.” |
| Item: A 9” x 11” sketchbook, spiral bound at the top between paperboard covers, and containing 80 sheets (160 pages) of blank paper. The paper is 110gsm, extra white, uncoated, no ash content, with a smooth surface. South Korean paper and paperboard are shipped to Malaysia, where the paper and paperboard are cut-to-size, printed and perforated, and a wire coil from China will be inserted. Manufacturing costs, including labor, are broken down as: South Korea 55%, Malaysia 36% and China 9%. |
| Reason: Cutting to size and simple assembly operations are considered minor manufacturing processes that don't constitute a substantial transformation. |
| Ruling Date: Dec. 8, 2021 |
N322673: The tariff classification and country of origin of Fulvestrant Injection in dosage form
| HTS: 3004.39.0050, 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 hormones or other products of heading 2937: Other: Other.” |
| Item: Fulvestrant Injection, imported in 250 mg/5 mL single-dose syringes, an estrogen receptor antagonist. It's used to treat hormone receptor (HR)-positive metastatic breast cancer in postmenopausal women with disease progression as well as HR-positive, HER2-negative advanced breast cancer in combination with palbociclib in women with disease progression after endocrine therapy. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2021 |
N322770: The tariff classification of Protein Bars from Germany
| HTS: (1) and (3): 1806.31.0049, 5.6%, "Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Other." (2) 1806.31.0041, 5.6%, "Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Containing peanuts, peanut butter or peanut paste." |
| Item: Protein bars, each with a center filling and enrobed in chocolate. The bars contain all glucose syrup, fructose syrup, milk chocolate, calcium caseinate, whey protein concentrate, dl-alpha tocopherol, niacinamide, sunflower oil, d-calcium pantothenate, cyanocobalamin, thiamine hydrochloride, pyridoxine hydrochloride and riboflavin. (1) The vanilla almond version also contains gelatin, almond paste, rice, vanilla flavor, cream flavor and butter flavor. (2) The chocolate peanut flavor also contains rice, cocoa powder, caramel powder, peanut flavor and chocolate flavor. (3) The citrus lemon flavor also contains palm fat, gelatin, sodium caseinate, dextrose, water, lemon flavor, citric acid, hydrolysed milk protein, lemon permaseal flavor and dried egg albumin. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2021 |
N322858: The tariff classification of Frozen Sugar Apple from Taiwan
| Item: 0811.90.2500, 3.2%, "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter… other…cashew apples, mameyes colorados, sapodillas, soursops and sweetsops." |
| Item: The fruit of Annona Squamosa (sugar apple). The fruit will be selected, cleaned, disinfected, quickly frozen till its core temperature reaches minus (-) 40 degrees Celsius, vacuum packed and sealed. The fruit will be stored, exported and distributed for retail sale frozen, at a temperature of approximately minus (-) 20 degrees Celsius. Consumers are directed to thaw out the product for 30 minutes at room temperature or reheat in a microwave for 40 seconds prior to consumption. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2021 |
N323085: The classification, country of origin and marking of hammers
| HTS: 8205.20.3000, 6.2%, "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; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: hammers and sledge hammers, and parts thereof: with heads not over 1.5 kg each." |
| Origin: Vietnam |
| Item: Hammers consisting of 8oz steel heads and fiberglass handles. The manufacturing process for the hammers begins in Vietnam, where raw Chinese-origin steel is forged and sandblasted into the final shape and size of the imported hammer heads. A hole for the handle is machined into each of the heads, as is the final driving head. The steel hammer heads are then sent to China where they are heat-treated, polished, cleaned and coated with antirust oil. Finally, the hammer heads are assembled with Chinese-origin fiberglass handles, affixed with labels and packed for export to the United States. |
| Reason: It's the forging of the hammer heads that imparts the essence of finished hammers. In Vietnam the hammer heads are forged and take on the shape and size of finished hammer heads. Based on the provided description and pictures of the assembly and finishing operations performed in China, the forged hammer heads aren't substantially changed so as to transform them into a new article with a different name, character or use. Additionally, the hammer heads aren't substantially transformed by the attachment of the handles. |
| Ruling Date: Dec. 8, 2021 |
N322910: The country of origin of calculators
| Origin: Philippines |
| Item: A calculator consisting of a cover, keypad, case, battery, PCBA (printed circuit board assembly), an LCD (liquid crystal display), and IC (integrated circuit). The unit is used to calculate roofs, stairs, circles and converts between feet-inches-fractions and decimals including metric, and other functions. The main PCBA is assembled in the Philippines from its various individual components sourced from various suppliers in China and other countries. Also in the Philippines, Chinese components, such as LCD tapes, films, wires, collator, cases, battery, battery holder, battery tray, contacts, metal panel, screws, etc., are then used to assemble the finished product. |
| Reason: The processing performed in the Philippines with respect to the calculators in the scenario does constitute a substantial transformation of the imported components and parts into "products of" the Philippines. The manufacturing process in the Philippines transforms the non-originating components and parts to produce the finished calculators. It creates a new and different article of commerce with a distinct character and use that isn't inherent in the components imported into the Philippines. |
| Ruling Date: Dec. 7, 2021 |
N322935: The tariff classification of Esketamine Hydrochloride (CAS No. 33643-47-9) in bulk powder form, from Brazil
| HTS: 2922.39.2500, “Oxygen-function amino-compounds: Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: Other: Aromatic: Other: Products described in additional U.S. note 3 to section VI.” Pursuant to General Note 13, HTSUS, the rate of duty will be free. |
| Item: Esketamine Hydrochloride, a cyclohexanone derivative and S-enantiomer of racemic ketamine, with analgesic, anesthetic and antidepressant activities. It's indicated for the treatment of adults with treatment-resistant depression (TRD) and depressive symptoms in adults with major depressive disorder (MDD) with acute suicidal ideation or behavior. |
| Reason: N/A |
| Ruling Date: Dec. 7, 2021 |
N322667: Classification, country of origin and United States-Mexico-Canada Agreement (USMCA) TPL eligibility for mattress covers; 19 CFR 102.21(c)(5)
| HTS: 6304.91.0040, 5.8%, “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” |
| Origin: Mexico |
| TPL: Eligible for USMCA TPL |
| Item: Zippered mattress covers that encase a foam or foam-and-spring insert. The top and sides of the mattress covers are comprised of 100 percent polyester double knit fabric. The bottom fabric is constructed of 55 percent viscose and 45 percent polyethylene nonwoven fabric. The mattress covers will be imported into the United States and sold to manufacturers of mattresses for trucks. The mattress covers aren't intended to be removed from the mattress once the core has been inserted as they provide the outer shell of the completed mattresses. The nonwoven fabric is imported into Mexico from the United States; however, the importer may not be able to obtain a Certificate of Origin to support an originating claim under the United States-Mexico-Canada Agreement (“USMCA”); therefore, the fabric is considered as non originating for purposes of the USMCA. The double-knit fabric is knit in Mexico from yarns from the United States, China, India, Mexico and/or Indonesia. The mattress covers are cut and sewn in Mexico. |
| Reason: This isn't the type of mattress cover classified as bed linen. The instant covers are of a kind sold to mattress manufacturers who, in turn, create a completed mattress by inserting a foam or foam-and-spring core into the cover. These covers serve as the outer shell of a completed mattress. Paragraph (c)(5) of 19 CFR 102.21 states, “Where the country of origin of a textile or apparel product can't be determined under paragraph (c)(1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject mattress covers, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Mexico. Subheading 9823.53.05 does apply to goods of subheading 6304.91, but in order for the mattress covers to be dutiable at the USMCA tariff rate, based on the TPL, three conditions must be met. |
| Ruling Date: Dec. 6, 2021 |