Recent CBP NY Rulings

February 1, 2024 by Noah Garfinkel|Customs 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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N337201: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a truck cargo rack from Mexico

HTS: 8708.29.5160, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.”

USMCA Eligibilty: Eligible when used as an aftermarket part.

Item: A Truck Cargo Rack, which is used to carry cargo, such as roof tents, kayaks, canoes, ladders, water or gas tanks, jacks, and shovels. The rack clamps to the side walls of the truck bed. The product has two side frames and two crossbars. Each side frame is formed from aluminum extrusions and die-cast aluminum corner pieces. Each die-cast corner piece has a die-cast corner and a die-cast corner cap.

Reason: (HTS) ENs to heading 8708 list exterior luggage racks as parts of bodies. It states, “(B) Parts of bodies and asociated accessories, for example, … exterior luggage racks … .” Therefore, it will be classified under 8708. (USMCA) The non-originating corners, corner caps, and crossbar end caps are classified in heading 7616. Section 13 of the Uniform Regulations, rule (6) for use as an aftermarket part require “A change to subheading 8708.29 from any other heading.” Based on the information provided, no non-originating materials are classified in the same heading as the truck cargo rack. Accordingly, provided that all other requirements are met, the light truck cargo rack will be eligible for preferential tariff treatment under the USMCA when used as an aftermarket part.

Ruling Date: Jan. 12, 2024

N337198: The tariff classification of Glycopyrrolate Solution in dosage form, from India

HTS: 3004.90.9259, 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 digestive system: Other.”

Item: Glycopyrrolate Solution is an anticholinergic agent used to treat hyperhidrosis, severe drooling, and chronic obstructive pulmonary disease (COPD). It is also used in anesthesia and to treat peptic ulcers in adults.

Reason: N/A

Ruling Date: Jan. 12, 2024

N337183: The country of origin of Norelgestromin and Ethinyl Estradiol Transdermal System (Patch) 150/35 mcg per day

Country of Origin: India

Item: Norelgestromin and Ethinyl Estradiol Transdermal System is a combination transdermal contraceptive system containing Norelgestromin (a progestin) and ethinyl estradiol (an estrogen). It is used for the prevention of pregnancy in women with a body mass index BMI less than 30 kg/m2 for whom a transdermal delivery system is an appropriate method of contraception. The active pharmaceutical ingredients (APIs), Norelgestromin and Ethinyl Estradiol, are manufactured in Argentina and India, respectively. The finished transdermal patches in dosage form are manufactured in India. In India, the Norelgestromin and Ethinyl Estradiol APIs will be mixed with various inactive ingredients to produce the final transdermal patches in dosage form.

Reason: The mixing of the active ingredients Norelgestromin (made in Argentina) and Ethinyl Estradiol (made in India) with the inactive ingredients and processed into the final transdermal patches in India results in a substantial transformation and the country of origin will be India.

Ruling Date: Jan. 12, 2024

N337151: The tariff classification of Pantoprazole Sodium Delayed Release Tablets in dosage form, from India

HTS: 3004.90.9257, 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 digestive system: Containing pantoprazole or its salts.”

Item: Pantoprazole Sodium is a proton pump inhibitor (PPIs). It is used to treat erosive esophagitis, gastric acid hypersecretion, and to promote healing of tissue damage caused by gastric acid.

Reason: N/A

Ruling Date: Jan. 12, 2024

N337143: The tariff classification of a Spider-Man pillow and throw blanket from China

HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.”

Item: A Spider-Man Snuggle Pillow and Throw Set. The rectangular pillow measures 15" x 11" and has a non-detachable 3-D Marvel Spider-Man sewn into and onto the pillow, with only Spider-Man’s hands and feet extending beyond the pillow’s edges. The pillow and throw are imported and sold together at retail as a set, with the Spider-Man pillow attached to the throw with plastic tag ties and the throw wrapped around a cardboard backing and secured with a removable red ribbon. Both the pillow and the throw are made in China.

Reason: The pillow imparts the essential character to the set.

Ruling Date: Jan. 12, 2024

N337129: The tariff classification of a Hello Kitty pillow and throw blanket from China

Items: A Hello Kitty Storage Pillow and Plush Throw Set. The pillow has the shape and features of Hello Kitty’s head (roughly the shape of an oversized rugby ball) and measures 14" (W) x 12" (H) x 5" deep. The pillow has no appendages but has protruding “ear” bulges on either side of Hello Kitty’s head and a large protruding pink bow. The pillow has a 10" zipper at its base to provide access to a pocket in which the throw can be stored when not in use. The pillow and throw are imported and sold together at retail as a set, with the Hello Kitty pillow attached to the throw with plastic tag ties and the throw wrapped around a cardboard backing and secured with a removable pink ribbon. The articles are both made in China.

Reason: The pillow imparts the essential character to the set.

Ruling Date: Jan. 12, 2024

N337117: The tariff classification of footwear from China

HTS: (1), (2) 6401.92.9060, 9903.88.15, 37.5% + 7.5%, "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." (3) 6402.91.8005, 90 cents per pair + 20%, "other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like." (4) 6402.99.3115, 6%, "footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like."

Item: (1) A closed toe/closed heel, above-the-ankle, below-the-knee, lady’s, waterproof boot. The outer sole and foot portion of the upper are made of injection molded rubber or plastics. The rubber/plastics outer sole has leather material applied to most of the external surface touching the ground. (2) A closed toe/closed heel, above-the-ankle, below-the-knee, lady’s, vulcanized, waterproof boot. The upper consists of rubber or plastic materials and features a gusset and buckle at the top rear of the shaft. (3) A closed toe/closed heel sneaker that does not cover the ankle. The shoe features underfoot cushioning, a cushioned tongue, a cushioned collar, and a strap with a hook and loop closure over laces. The outer sole is made of Thermoplastic rubber and has a thin application of leather material which is not sufficient to be considered a leather outer sole. The upper is cemented to the outer sole. (4) A closed toe/closed heel sneaker that covers the ankle. The upper consists of rubber or plastics material. The shoe features underfoot cushioning, a cushioned tongue, a cushioned collar, and a strap with a hook and loop closure over laces. The rubber/plastic outer sole has a thin application of leather material which is not sufficient to be considered a leather outer sole.

Reason: When the outer sole of the footwear is covered with only a dusting of leather flocking or a microns-thin level of leather flocking, the application of leather flocking should be viewed as a “similar attachment”, and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. Therefore the shoes will be classified outside of heading 6405.

Ruling Date: Jan. 12, 2024

N337116: The tariff classification of footwear from China

HTS: (1), (2) 6405.90.9060, 12.5%, "other footwear: other: other: other." (3), (4) 6401.92.9060, 9903.88.15 37.5% + 7.5%, "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." (5) 6402.99.8091, 9903.88.15, 90 cents/pr. + 20% + 7.5%, "other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: other: other."

Item: (1) A closed toe/closed heel, above-the-ankle, below-the-knee, toddler’s, rain boot. The boot is constructed using injection molding. The rubber/plastics outer sole has a thick leather material application covering most of the area touching the ground. (2) A closed toe/closed heel, above-the-ankle, below-the-knee, woman’s, vulcanized boot. The rubber/plastics outer sole has a thick leather material application covering the majority of the area touching the ground. The boot features a buckle and gusset located at back of the top rear shaft. (3) A closed toe/closed heel, above-the-ankle, below-the-knee, toddler’s, vulcanized, rain boot. The boot is lined with a material other than Polyvinyl chloride (PVC). The rubber/plastics outer sole has an application of leather that is not sufficient to be considered a leather outer sole for classification purposes. (4) A closed toe/closed heel, above-the-ankle, below-the-knee, girl’s, rain boot. The boot was constructed by injection molding. The boot is lined with a material other than PVC. The rubber/plastics outer sole has a thin leather application that is not sufficient to be considered a leather outer sole. (5) A closed toe/closed heel boy’s hiking shoe that does not cover the ankle. The shoe has minimal underfoot cushioning and features a cushioned tongue, a cushioned collar, and laces as a means of closure. The traction outer sole is made of Thermoplastic Rubber and has an application of leather material covering parts of the external surface in contact with the ground.

Reason: (3), (4), (5) Where the outer sole of the footwear is covered with only a dusting of leather flocking or a microns-thin level of leather flocking, this application of leather flocking should be viewed as a “similar attachment” as described in Note 4(b) to Chapter 64, and will be disregarded for purposes of determining the constituent material of the outer sole having the greatest surface area in contact with the ground. Therefore, styles SLSHORB002, JSPTORB002 and JSPTOHI004 will be classified elsewhere.

Ruling Date: Jan. 12, 2024