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:
N325401: The tariff classification of a cheese knife set from India
| HTS: 8211.10.0000 / 8211.92.9030, 0.4 cent each + 6.1, “Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [s]ets of assorted articles.” |
| Item: Cheese Knife Set in a Leather Box." It includes four cheese knives, a cutting board, and a storage case. The case is made from medium density fiberboard and is wholly covered in genuine leather with a suede fabric covering the inside of the box. It has four sections specifically designed to house each knife, the cutting board lays on top, and the lid of the box protects the contents during storage. The cutting board is made of acacia wood. The four knives, described in the submission as a spike, forked knife, wide spreader, and spreader, have stainless steel blades or cutting edges and feature wooden handles covered in genuine leather. Per your submission, the knives are designed for slicing and cutting cheeses of various hardness. All items within the set will be packaged together and ready for retail sale. |
| Reason: This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. |
| Ruling Date: May 3, 2022 |
N325424: The tariff classification and marking determination of a Smart Dog Collar from China
| HTS: (1) 9031.80.8085, 9903.88.01, free + 25%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| (2) 9031.90.9195, 9903.88.01, free + 25%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Parts and accessories: Other: Other: Other.” |
| Items: (1) A Smart Dog Collar. When imported as a set, the smart dog collar has a main processing unit, a rechargeable lithium-polymer battery, a silicone protective casing, a polyester strap that attaches to the silicone casing and attaches the smart collar unit around a dog's neck, a three-foot USB charging cable, a user manual, and a branded PET sticker. The Averia Collar is an electronic device with a set of modules and sensors that track the location of a dog by utilizing a satellite navigation receiver and an accelerometer. The device also provides activity information such as the number of steps taken and whether the animal is walking or running. The information is relayed to the Averia app or website where software can calculate the distance the pet has covered and their current location. The Smart Dog collar also allows a pet-owner to define a Safe Zone for their pet through the Averia mobile app. If the dog steps out of the Safe Zone, the owner will receive a notification on their smartphone. The Smart Dog collar can utilize its Bluetooth Low Energy short-range radio module or the built-in Wi-Fi. (2) A replacement silicone protective casing when imported separately from the set. The casing is designed to fit only with the main processing hub and allows for the hub to be attached to the collar. The case has a distinct shape and size which allows the hub to be protected from environmental elements as well as secures the hub from falling off the collar. |
| Reason: The Smart Dog Collar when imported together with the additional components consists of at least two different articles that are, prima facie, classifiable in different headings. |
| Ruling Date: May 3, 2022 |
N325689: The tariff classification of party favors from China
| HTS: 9505.90.4000, free, “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Item: A collection of small inexpensive items, which are marketed, packaged and sold as party favors for children’s Halloween parties. The packaging design refers to the item’s use for Halloween parties. The assorted plastic trinkets have a flimsy appearance, are not suitable for long term use and are meant to be trinket souvenirs of the Halloween party. The package consists of 35 items including 5 lizards, 5 bats, 5 scorpions, 5 ghosts and 15 black cats. |
| Reason: N/A |
| Ruling Date: May 3, 2022 |
N325770: The tariff classification of a metal decorative item from China
| HTS: 8306.29.0000, free, "Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof: Other." |
| Items: Metal Flower Wall Decor. The item is shaped like a flower, measures approximately 9.5” in diameter, and features five layers of metal petals. Each layer is cut and stamped into the shape of flower petals, and the five layers of petals are welded together at the center. The flower wall decor is spray-powder-coated green or pink and the edges of the flower petals are painted gold. An iron wire loop and hook on the back allow it to be hung on a wall. |
| Reason: N/A |
| Ruling Date: May 3, 2022 |
N325223: The tariff classification of a pencil chalk from China
| HTS: 9608.99.6000, 9903.88.15, free + 7.5%, "Ball point pens; felt tipped and other porous-tipped pens and markers… pen-holders, pencil holders and similar holders…other: other." |
| Item: “Disney Pencil Chalk,” consists of a plastic jumbo chalk-holder decorated with several Disney characters. The chalk-holder has built-in sharpener and a top eraser. It also contains a jumbo-sized chalk. The item is packaged and sold in an individual blister pack. |
| Reason: The chalk holder portion of this particular set exemplifies the essential character. |
| Ruling Date: May 2, 2022 |
N325262: The country of origin of Triazolam Tablets in dosage form
| Country of Origin: Italy |
| Item: Triazolam, imported in 0.125 mg and 0.25 mg tablets, is a triazolobenzodiazepine hypnotic agent. It is indicated for the short-term treatment of insomnia. You stated that the active pharmaceutical ingredient (API), Triazolam, is manufactured in Italy and that the finished Triazolam Tablets in dosage form are made in India. In India, the Triazolam will be mixed with various inactive ingredients to produce the final tablets in dosage form. |
| Reason: The mixing of the active ingredient Triazolam with the inactive ingredients into the final dosage Triazolam Tablets in India does not result in a substantial transformation. |
| Ruling Date: May 2, 2022 |
N325292: The tariff classification of MF-59 vaccine adjuvant from the U.K.
| HTS: 3824.99.9397, 5%, "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: Other: Other: Other: Other." |
| Item: A vaccine adjuvant commonly known as MF-59, a key ingredient in the manufacture of influenza vaccines, having commercial and clinical applications. The MF59 adjuvant is a solution of mainly water, squalene, and sodium citrate-citric acid buffer, in which the ultimate product is a combination of influenza antigen, MF-59 adjuvant and buffer solutions. |
| Reason: N/A |
| Ruling Date: May 2, 2022 |
N325403: The tariff classification of a set of five makeup brushes with case from China
| HTS: 9603.30.6000, free, “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [a]rtists' brushes, writing brushes and similar brushes for the application of cosmetics: [v]alued over 10¢ each.” |
| Items: “LED Travel Makeup Brush Holder." This item is a set of five makeup brushes of different sizes in a black plastic case that incorporates a built-in mirror with 12 LED lights. The lights can be turned on and off and the brightness adjusted with a touch button. The case is sized to fit only the brushes. Per your correspondence, the brushes are each valued at greater than $.10. The presented example was “Nightmare Before Christmas” themed, with the character “Sally” on the front of the case and a repeating print with “Jack Skellington” on the brush handles. |
| Reason: CBP cannot discount the utility of the cosmetic brushes and that the case is fitted specifically for these brushes. Both merit equal consideration and this set is classified by the cosmetic brushes. |
| Ruling Date: May 2, 2022 |
N325613: The tariff classification of a Soundbar Speaker System from either China or Vietnam
| HTS: 8518.22.0000, 9903.88.15, free + 7.5%, “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” |
| Item: Sony Soundbar Speaker System HT-G700. In its imported condition, it consists of a Soundbar, a Subwoofer, a remote control, 2 power cords, an HDMI cable and printed instruction materials. The soundbar incorporates an advanced surround technology to reproduce the latest theater audio formats like Dolby Atmos/DTS:X. Its three front speakers combine with Sony’s unique signal processing, reproduce "vertical" audio, and create virtual surround sound. |
| Reason: N/A |
| Ruling Date: May 2, 2022 |
N325215: The tariff classification of Abiraterone Acetate Tablets in dosage form, from Italy
| 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: Abiraterone Acetate, imported in 250 mg and 500 mg tablets, is a structural analogue of a steroid hormone with anti-androgen activity. It is indicated for the treatment of prostate cancer. |
| Reason: N/A |
| Ruling Date: April 29, 2022 |