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:
N324687: The tariff classification of “Sangria Don Simon” from Spain
| HTS: 2206.00.9000, ¢4.2/liter, "Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Other: Other." |
| Item: A wine-based Sangria. The beverage consists of red wine, citric acid, sugar, natural fruit extract and cinnamon extract. The alcoholic content by volume is 7 percent. The Sangria is produced in Spain and will be imported into the United States in 1 liter cartons. |
| Reason: N/A |
| Ruling Date: April 1, 2022 |
N324733: The tariff classification and country of origin of Haloperidol Tablets in dosage form
| HTS: 3004.90.9235, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Country of Origin: Germany |
| Item: Haloperidol, imported in 0.5 mg, 1 mg and 2 mg tablets. It is an antipsychotic drug indicated for the management of manifestations of psychotic disorders and schizophrenia. The active pharmaceutical ingredient, Haloperidol, is manufactured in Germany and that the finished tablets in dosage form are made in India. In India, Haloperidol will be mixed with various inactive ingredients to produce the final Haloperidol Tablets in dosage form. |
| Reason: The mixing of the active ingredient Haloperidol with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: April 1, 2022 |
N324831: Classification of a crib comforter made in China
| HTS: 9404.40.9022, 12.8%, “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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” |
| Item: BABY-DOWN-NV crib comforter. The comforter face and back are a navy blue, woven, 100% polyester, brushed microfiber fabric. Box stitching between the face and back fabrics hold the 100% polyester fill in place. |
| Reason: N/A |
| Ruling Date: April 1, 2022 |
N324875: The tariff classification of a child’s activity kit from China
| HTS: (1) 4202.19.0000, 9903.88.03, 20% + 25%, "Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, other." |
| (2): 4903.00.0000, free “Children’s picture, drawing or coloring books.” |
| (3): 4911.91.2040, free, “Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other.” |
| (4): 9608.20.0000, 9903.88.15, 4% + 7.5%, "Felt tipped and other porous-tipped pens and markers." |
| (5): 9609.90.8000, 9903.88.15, Free + 7.5%, "Pencils...crayons, pencil leads, pastels, charcoals, writing or drawing chalks and tailors’ chalks: other: other." |
| (6): 9611.00.0000, 9903.88.15, 2.7% + 7.5%, “Date, sealing or numbering stamps and the like…designed for operating in the hand.” |
| (7): 9612.20.0000, 3.5%, “Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink pads, whether or not inked, with or without boxes: Ink Pad.” |
| (8): 8505.19.2000, 9903.88.03, 4.9% + 25%, “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite goods containing flexible magnets.” |
| (9): 4911.91.3000, free, “Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Over 0.51 mm in thickness.” |
| Item: A child’s activity kit that comes in a version featuring Minnie Mouse and Daisy Duck and a version featuring Disney princesses. All items are packaged inside a (1) tin plate steel carrying case with plastic handles. The kit includes (2) a 20-page, spiral-bound activity book with printed pages for coloring, stamping and sticker play, (3) 1 sheet of lithographically printed paper stickers, (4) 1 marker, (5) 4 crayons, (6) 1 stamper, (7), 1 ink pad, (8), Flexible magnets portraying characters and accessories, and (9) 1 plastic magnet board covered with a lithographically printed scene on paper for use with the flexible magnets |
| Reason: The kit does not consist of products or articles put together to meet a particular need or carry out a specific activity. Therefore, it is not a set and the items will be classified individually. |
| Ruling Date: April 1, 2022 |
N324886: Classification of a beaded accent pillow from India
| HTS: 9404.90.2000, 6%, “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.” |
| Item: A rectangular beaded accent pillow that is made of 100% polyester fabric. The pillow front is fully covered in colored beads of either glass or plastic forming four large red flowers with 36 leaves on a light-beige background. |
| Reason: Heading 9404 is a specific provision that provides for “pillows.” It is more specific than either “other articles of plastics” (heading 3926) or “glass beads…and articles thereof” (heading 7018). As such, the subject pillow shall be classified in heading 9404. |
| Ruling Date: April 1, 2022 |
N324897: The country of origin of drill bits
| Country of Origin: (Scenario 1): China (Scenarios 2-4): Vietnam |
| Item: Drill bits used in masonry materials like bricks and cement blocks for low duty anchoring and fixings. The drill bits include a shank, a spiral body and a head with a cutting tip. The materials used in the drill bits are carbon steel for the shank, spiral body and head and a hard metal for the cutting tip. |
| Reason: (1): The spiral milling process to create the drill bit blanks takes place in China and the finishing operations takes place in the U.S. Therefore, this would not effect a substantial transformation. (2)(3)(4): The drill bit blanks are made outside of China. The finishing operations, whether performed in the U.S. or China, would not effect a substantial transformation. |
| Ruling Date: April 1, 2022 |
N325052: The tariff classification of a plastic jack-o’-lantern from China
| HTS: 3924.90.5650; 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. Other: Other. Other.” |
| Item: An orange plastic container with a jack-o’-lantern face. The item will be used to hold candy for visiting trick or treaters during Halloween. The exterior of the container is oblong-shaped and contains a green stem on top with animated eyes, a black triangular nose, and a wide-open mouth. The interior of the container is designed to hold candy. Inside the mouth are the written words “Take One Please!”. |
| Reason: This item does not qualify as tableware within the meaning of heading 3924, HTSUS. This item is not intended for placement on a tabletop. It is designed for outdoor home use and is to be placed on the front doorsteps or another flat outdoor surface. The item’s size would make it classifiable as “other household articles” in 3924.90, then “tableware and kitchenware,” in 3924.10. |
| Ruling Date: April 1, 2022 |
N324673: The tariff classification of Bacitracin Zinc Ointment and Zinc Oxide Ointment 20% imported in retail packs from India
| HTS: (1) 3004.20.0060, 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 antibiotics: Other: Other.” (2) 3004.20.0060, 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 antibiotics: Other: Other.” |
| Item: (1) Bacitracin Zinc ointment is a first aid antibiotic indicated for the treatment and prevention of infection in minor cuts, scrapes and burns. (2) Zinc Oxide ointment 20% is indicated for the treatment and prevention of diaper rash and dries the oozing and weeping of poison ivy, poison oak and poison sumac. |
| Reason: N/A |
| Ruling Date: April 1, 2022 |
N324564: The tariff classification of a generic zippered pouch from Vietnam
| HTS: 4202.92.9100, 17.6%, "Containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." |
| Item: A generic zippered pouch constructed of 100% polyester, which is a man-made textile material. In your correspondence, you also indicated that the outer surface is not coated with plastic sheeting. The article is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure around three sides. |
| Reason: N/A |
| Ruling Date: March 31, 2022 |
N324647: The country of origin of Testosterone Gel 1% in dosage form
| Country of Origin: U.S.A. |
| Item: Testosterone Gel 1% is indicated for replacement therapy in males for conditions associated with a deficiency or absence of endogenous testosterone. It will be imported in 30-unit dose packets containing 50 mg of testosterone in 5 grams of gel per unit dose. The active pharmaceutical ingredient, Testosterone, is manufactured in the United States and that the finished gel in dosage form is made in Germany. In Germany, the Testosterone will be mixed with various inactive ingredients to produce the final gel in dosage form. |
| Reason: The mixing of the active ingredient Testosterone (made in the United States) with the inactive ingredients into the final gel in Germany does not result in a substantial transformation. |
| Ruling Date: March 31, 2022 |