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:
N323168: The country of origin of engine and transmission mounts and the marking requirements and applicability of certain trade remedies under Section 301
| Country of Origin: Taiwan or Malaysia |
| Trade Remedies: The engine and transmission mounts are not subject to the additional duties applicable to products of China under Section 301. |
| Item: A motor vehicle engine or transmission mounts. These mounts function to form a connection between the engine or transmission unit and the frame of the vehicle via the mount centering pin. The mounts also function to isolate or dampen the vibrations of the engine or transmission unit. The mounts typically consist of a centering pin, a rubber interface, and a metal bracket. The centering pin functions to connect the engine or transmission unit to the frame bracket. You state, “the mount centering pin is the component that imparts the ultimate use, shape, form, and function to the completed product, typically is designed to connect to the engine-transmission unit, undergoes the most complex manufacturing process, and typically reflects the largest share of the component cost.” The centering pin is cast from aluminum, cast iron or forged steel. It then undergoes various forming, machining, grinding, coating, heat treating, welding, coating, and other finishing operations. The centering pin is manufactured primarily in Taiwan or Malaysia. The rubber interface provides an insulating function. It is made of rubber of Malaysian origin that is then cut, heated, and molded to the specific shape in China. The frame bracket functions to provide “the attachment geometry to bolt the mount to the vehicle frame.” It is either stamped from steel or molded from aluminum or cast iron. Thru-holes are created and other metal tubing or stamped metal may be welded or bolted to the bracket. You state the frame bracket is usually sourced in China with basic steel stampings, but in some cases, it is also manufactured in Taiwan or Malaysia. |
| Reason: The centering pin is the dominant component of the finished engine or transmission mount. CBP has previously held that the centering pin imparts the essential character of an engine mount. The assembly of the components in China is a simple assembly and does not constitute a substantial transformation. The country of origin of the subject engine or transmission mounts is the country in which the centering pin is manufactured and should be marked accordingly. |
| Ruling Date: Jan. 6, 2022 |
N323153: The tariff classification of Docetaxel (CAS No. 114977-28-5) in bulk powder form, from Canada
| HTS: 2932.99.6100, Free, "Heterocyclic compounds with oxygen hetero-atom(s) only: Other: Other: Aromatic: Other: Products described in additional U.S. note 3 to section VI." |
| Item: Docetaxel is an antineoplastic agent belonging to the taxane family. It is indicated for the treatment of locally advanced breast cancer, non-small cell lung, prostate, gastric, head and neck cancers. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2022 |
N322596: The tariff classification of a pair of women’s trousers from Vietnam
| HTS: 6204.63.9010," 28.6%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other. |
| Item: Women’s Lilium Mountain Bike Pant, is constructed from 89% nylon and 11% spandex woven fabric. The pants feature a snap button closure, a fly front opening with a zipper closure, zippered front pockets, a zippered back pocket, and hemmed leg openings. |
| Reason: N/A |
| Ruling Date: Jan. 6, 2022 |
N323402: The tariff classification of a men’s sequined shirt from China
| HTS: 6105.20.2010, 9903.88.15, 32% + 7.5%, "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s." |
| Item: A men’s shirt constructed from two different fabrics. The front and back panels, the sleeves, and the collar are constructed from 100% cotton woven fabric. With the exception of the collar placket, the underside of the collar, and the right snap placket, the entire outer surface of the garment is overlaid with 100% polyester mesh knit fabric that has been covered with sequins by means of sewing. The shirt features a spread collar, a left-over-right, full front opening with a button closure at the neckline and six snap closures on the placket, long, vented sleeves with a snap closure on each cuff, a patch pocket on the left chest, a heat seal logo on the underside of the collar, a rear yoke, and a curved, hemmed bottom. The polyester overlay front and back panels are approximately ½ inch longer than the cotton panels. Additionally, although both the cotton front panels and the polyester overlay front panels are stitched to the snap plackets, the cotton panels are approximately ½ inch shorter than the plackets, while the polyester overlay panels extend along the plackets’ entire length. |
| Reason: Products of China classified under subheading 6105.20.2010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. |
| Ruling Date: Jan. 7, 2022 |
N323327: The country of origin of a power adapter
| Country of Origin: Vietnam |
| Item: 12 W Straight Cable Lightning Car Charger (Power Adapter), ASIN No. B071KBYFKS, which is described as a 5 V, 2.4 Amp rectifier having a 12 V vehicle accessory electrical plug on one side and a three-foot electrical cable having a C89 connector permanently attached on the other end. The subject power adapter is intended to be used in a vehicle for charging electronic devices and is comprised of a plastic molded housing containing a printed circuit board assembly (PCBA), wires, plug terminals and straight insulated cable. |
| Reason: The assembly of the PCBA in Vietnam by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Vietnamese origin. The PCBA provides the essence of the electrical charging device because it is the article within the assembly that converts the electricity and supplies it to the attached personal electronics via the C89 connector. |
| Ruling Date: Jan. 7, 2022 |
N323313: The tariff classification of nonwoven coveralls from Pakistan
| HTS: 6210.10.9010, 16.7%, "Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: of fabrics of heading 5602 or 5603: other: other: other: overalls and coveralls." |
| Item: A men’s disposable coverall. It is composed of 100% polypropylene nonwoven fabric. The garment extends from the neck to the ankles. It is unlined and features the following: a self-fabric collar, long sleeves and a full front opening with zipper closure. The garment will be used for prisoner transport. |
| Reason: General Rules of Interpretation 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The nonwoven garment is more specifically provided for within the HTSUS under heading 6210. |
| Ruling Date: Jan. 7, 2022 |
N323297: The tariff classification of Lithium Nickel Cobolt Manganese Oxide from Korea and Japan
| 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." |
| Items: Lithium Nickel Cobalt Manganese Oxide. Lithium NCM provides the energy source for lithium ion batteries. This version of Lithium NCM would be doped with zirconium in order to improve overall product performance. In addition, boron and tungsten are added as coating elements. |
| Reason: N/A |
| Ruling Date: Jan. 7, 2022 |
N323193: The tariff classification of Azacitidine Injection in dosage form, from India
| HTS: 3004.90.9215, 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: Antineoplastic and immunosuppressive medicaments." |
| Items: Azacitidine Injection is an antineoplastic agent. It is indicated for treatment of patients with the following French American British (FAB) myelodysplastic syndrome subtypes: refractory anemia (RA) or refractory anemia with ringed sideroblasts (if accompanied by neutropenia or thrombocytopenia or requiring transfusions), refractory anemia with excess blasts (RAEB), refractory anemia with excess blasts in transformation (RAEB-T), and chronic myelomonocytic leukemia (CMMoL). |
| Reason: N/A |
| Ruling Date: Jan. 7, 2022 |
N323211: The tariff classification of Preserved Reindeer Moss
| HTS: "Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other: Mosses and lichens." Free. |
| Item: Preserved Reindeer Moss (Cladonia Stellaris) grown in Ukraine, processed in Georgia, and shipped from France to the United States. The product’s use is described as a plant and flower decoration exclusively for indoor purposes. |
| Reason: N/A |
| Ruling Date: Jan. 7, 2022 |
N323606: The tariff classification of a Hanukkah decoration from China
| HTS: 9505.90.6000, Free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Items: A metal banner, which consists of a wall hanging composed of metal letters strung on a polyester cord. forming the words “Happy Hanukkah” with the image of a nine-light menorah in the center. The wall hanging measures approximately 72” in length. The item is marketed and sold as a decoration for the Hanukkah holiday. |
| Reason: N/A |
| Ruling Date: Jan. 10, 2022 |