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:
323535: The tariff classification and country of origin of sugar-coated krill oil gummies from China
| HTS: (1) When imported in non-retail containers: (a) within quota according to U.S. note 3 to chapter 17: 2106.90.9500, 9903.88.15, 10% + 7.5%, "Food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar.” (b) beyond quota: 2106.90.9700, 9903.88.15, 28.8 cents per kg + 8.5% + 7.5%. |
| (2) When imported in retail packaging: 2106.90.9897. 6.4%, "Food preparations not elsewhere specified or included... other... other... other... other... containing sugar derived from sugar cane and/or sugar beets." |
| Item: “Krill Oil Gummy" contains krill oil, natural lemon flavouring and natural grapefruit flavouring from the United States, glucose syrup, sucrose, water, caster sugar, bovine gelatin, orange juice concentrate, apple juice concentrate, citric acid, L-ascorbic acid, lactic acid and two types of natural orange flavouring, lecithin, and natural flavouring (eucalyptus/mint flavouring) from China, wheat starch and acacia gum from France, and black carrot juice concentrate from Denmark. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2022 |
N323572: 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-size costume identified as Funhouse Fiend which consists of a long-sleeved jumpsuit, separate collar and mask. The flimsy man-made textile jumpsuit imparts the essential character of the set and features large, visible loose overlock stitching around the neck, a deep back opening with raw, unfinished edges, closed by small hook and loop tabs. The sleeves and leg openings have raw, jagged cut edges with narrow exposed elastic stitched on with a single row of stitching. The jumpsuit is constructed with long, loose, straight stitching. |
| Reason: When goods are classifiable under two or more headings and have been put up in sets for retail sale, the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” |
| Ruling Date: Feb. 2, 2022 |
N323715: The tariff classification of a plastic peppermint candy decoration from China
| HTS: 3926.40.0090, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: An ornamental article that resembles a round peppermint candy with red and white swirls that sits atop a white base. The article is made predominately of plastic, and measures 19.69 inches in length by 7.48 inches in width by 22.05 inches in height. Included are two C7 bulbs attached to an electrical plug-in cord. The light bulbs are inserted into the back of the “candy.” This article utilizes light to enhance the visual appeal of the product, and any useful lighting is merely incidental to the use of this item as a decoration. It can be used either indoors or outdoors. |
| Reason: N/A |
| Ruling Date: Feb. 2, 2022 |
N323952: The tariff classification of an idler pin from China
| HTS: 7318.29.0000, 9903.88.03, 2.8% + 25%, "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other." |
| Item: An idler pin constructed of cold drawn medium carbon steel. The pin is not threaded, measures approximately 3.25 inches in length and 1.125 inches in diameter and has drilled holes on the shaft for lubrication. The idler pin is a replaceable component that is cold pressed into the pump head. It functions to hold the idler gear assembly in place and connects that assembly to the pump head. The idler gear rotates on the pin, but the pin itself is not a moving component of the pump, has no direct role in displacing fluid, and is not capable of transferring power. |
| Reason: The flimsy man-made textile hooded top imparts the essential character of the set. |
| Ruling Date: Feb. 2, 2022 |
N323566: 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-size costume identified as Dragon Master Ninja which consists of a hooded pullover top, pull on pants, leg ties, arm ties, mask and a non-garment accessory which consists of a waist sash with attached shoulder straps and gold “tabard.” A medallion was mentioned in the request but was not included with the sample. It features a deep back opening with small hook and loop tabs for closure, raw, unfinished edges on the sleeves and bottom hem. The front opening of the hood is finished with large, visible, loose, overlock stitching. The top is constructed with long, loose straight stitching. |
| Reason: Goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made textile hooded top imparts the essential character of the set. |
| Ruling Date: Feb. 1, 2022 |
N323578: The tariff classification and country of origin of Carmustine Injection USP in dosage form
| 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.” |
| Item: Carmustine Injection, imported in 100 mg injectable vials, is an antineoplastic chemotherapy drug. It is an alkylating agent indicated for the treatment of certain types of brain tumors, such as glioblastoma, brainstem glioma, medulloblastoma, astrocytoma, ependymoma and metastatic brain tumors. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2022 |
N323590: The tariff classification of footwear from Indonesia
| HTS: 6404.19.9030, 9%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men." |
| Item: A closed-toe/closed-heel, man’s casual shoe. This slip-on shoe does not cover the ankle. The external surface area of the upper consists predominantly of man-made textile materials. The rubber/plastics outer sole is said to incorporate a foxing-like band. The shoe does not have a separately attached tongue. It has a rubber/plastic heel counter, a textile pull-tab, and a textile lace. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2022 |
N323651: The tariff classification of a turbocharger flange from China
| HTS: 8708.99.8180, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Item: Aluminum Turbocharger Flanges which are specifically designed to be used with a charge air cooler assembly of a Cadillac HF V6 engine. The charge air cooler assembly is located between the turbocharger and the air inlet manifold, and functions to reduce the air inlet temperature from the turbocharger, resulting in increased air density and engine efficiency. The turbocharger flanges are directly connected to the turbocharger and air inlet manifold. The flanges are located on the left and the right side of the engine, but there are no discernable differences between the two components. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2022 |
N323676: The tariff classification of a steel garden fence panel from China
| HTS: 7323.99.9080, 9903.88.03 |
| Item: An iron tray measuring approximately 12 inches in diameter by 1.65 inches in height. The article is comprised of 90% iron and 10% polyresin. The item is a white round tray with gold trim. Printed in the center of the tray is an image of an orange pumpkin with two brown leaves on each side. The tray is intended for decorative home use during the Fall/Harvest season. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2022 |
N323722: The tariff classification of Clarasol Spray Disinfectant from Mexico
| HTS: 3808.94.5095, 5%, “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up informs or packing for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Disinfectants: Other.” |
| Item: Clarasol. It is an aerosol canned disinfectant for spray use. It is suggested for use in trash cans, kitchen surfaces, restrooms, upholstery, carpets, bathroom surfaces, pet areas, sick rooms, toys, and tables. It is stated to kill influenza AH1N1 virus, S.Aureus, E. Coli, S. Typhi, and A. Brasiliensis, and other harmful microorganisms. |
| Reason: N/A |
| Ruling Date: Feb. 1, 2022 |