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:
N325804: The country of origin of Ibuprofen Tablets USP (Orange) in dosage form
| Country of Origin: United States |
| Item: Ibuprofen Tablets (Orange), imported in 200 mg tablets, is a medicinal preparation containing Ibuprofen, a nonsteroidal anti-inflammatory drug (NSAID), as the active ingredient. It is used to reduce fever and to relieve pain from various conditions such as headache, dental pain, menstrual cramps, muscle aches and arthritis. |
| Reason: The mixing of the active ingredient Ibuprofen (made in the United States) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: May 27, 2022 |
N325969: The tariff classification of a plastic showerhead with a Bluetooth base from China
| HTS: 3924.90.5650, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other. |
| Item: A smart showerhead. This item is a plastic showerhead that features a Bluetooth base. The smart showerhead measures water consumption and water temperature and can send data by Bluetooth technology. |
| Reason: The plastic showerhead performs the primary function of dispersing water and being able to take a shower without the necessity to provide the temperature and water flow readings. The measurement and temperature functions of the Bluetooth base secondary to the primary function of the showerhead. |
| Ruling Date: May 27, 2022 |
N326061: The tariff classification of a plastic make-up brush holder 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. |
| Items: A makeup brush holder, number 2112193718. This item is a set of five makeup brushes of assorted sizes in a plastic holder. The set is packaged together in a box for retail sale. A depiction of the Disney characters of Winnie the Pooh and Piglet appear on the packaging. The article is intended for ages 8 years old and above. |
| Reason: The plastic components account for the majority of the weight, value, and bulk of the makeup holder. Therefore, the plastic makeup holder imparts the essential character. |
| Ruling Date: May 27, 2022 |
N326064: The tariff classification of an electrical connector assembly from China
| HTS: 8537.10.9170, 9903.88.03, 2.7% + 25%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” |
| Item: Electric Vehicle Supply Equipment AC Chargers, which are described as an electric vehicle electrical connection apparatus, each having an enclosure and input/output electrical cables with connectors. Each of the charging connectors have the same function, which is to provide an electrical connection from a mains AC source to an electric vehicle for the purpose of charging the vehicle’s batteries. The chargers do not convert or rectify power but only provide AC electricity to connected vehicles while also providing ground fault and over-current protection. |
| Reason: The items provide a protected electrical connection but do not convert, alter, or rectify the input AC electricity. |
| Ruling Date: May 27, 2022 |
N326170: The tariff classification of a wooden martial arts sword and fighting staff from Japan
| HTS: 9506.99.6080, 4%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| Item: Wooden Japanese practice weapons made from Japanese Red or White Oak wood harvested and hewn in Japan into the finished product. The weapons are used for training in Japanese martial arts, including Aikido, Kendo and Karatedo. |
| Reason: Martial arts are considered a sport, both competitive and non-competitive. |
| Ruling Date: May 27, 2022 |
N326281: The tariff classification of a fabric basket from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A textile basket designed and intended to be used as a decorative storage container in the home. The open top, round-shaped basket is composed of 100 percent polyester woven fabric over ethylene vinyl acetate (EVA) plastic. |
| Reason: N/A |
| Ruling Date: May 27, 2022 |
N325721: The classification of incomplete air conditioning systems and outdoor units from China
| HTS: (outdoor units that incorporate a heat pump) 8415.90.8065, 9903.88.15, 1.4% + 7.5% "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Other: Of heat pumps." |
| (incomplete AC condenser units without the heat pump) 8415.90.8085, 9903.88.15, 1.4% + 7.5%, "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Other: Other." |
| Item: Incomplete mini-split systems that consist of indoor and outdoor AC units. The indoor unit is designed to be wall-mounted and primarily consists of an outer housing, an evaporator, and a fan. The outdoor unit primarily features an outer housing, a compressor, a heat exchange component, and a fan/motor assembly. The outdoor units with heat pumps are used in the AC systems that can cool or heat spaces. Once imported, a solar panel and electrical controls are installed onto the outdoor units. |
| Reason: N/A |
| Ruling Date: May 26, 2022 |
N325765: The marking and country of origin of ball valves for the purpose of 301 Trade Remedies
| Country of Origin: China |
| Item: Ball valves. The manually actuated valves control the flow of water and gas in the piping systems. The valves mainly consist of a body, a ball, and two end pieces, referred to as press connections. The press connections, which are specifically designed for the ball valves, allow the valves to connect to Viega, LLC piping systems. |
| Reason: For the ball valves, components from China, Germany, Austria, and Italy are assembled to each other in Germany to form complete valves. The assembly processes are rather simple and do not result in a substantial transformation of the components. The welding of the end connections does not substantially transform the components. The valves have not been transformed due to the welding processes. The components themselves are not transformed in Germany into a new article of commerce. |
| Ruling Date: May 26, 2022 |
N325787: The tariff classification and country of origin of Thiotepa for 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.” |
| Country of Origin: Germany |
| Item: Thiotepa for Injection USP, imported in 15 mg vials, is an anti-cancerchemotherapy drug. It is indicated for the treatment of breast and ovarian cancer, Hodgkin's and non-Hodgkin's lymphomas, superficial tumors of the bladder, and to help control the accumulation of fluid in body cavities that may result from certain cancers. |
| Reason: The processing of the active ingredient Thiotepa into the final Thiotepa for Injection in dosage form does not result in a substantial transformation. |
| Ruling Date: May 26, 2022 |
N325799: The tariff classification of Maropitant Citrate Monohydrate (CAS No. 359875-09-5) in bulk power form, from Italy
| HTS: 2933.39.4100, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Drugs: Other.” |
| Item: Maropitant Citrate Monohydrate is a neurokinin receptor antagonist. It is used in veterinary medicine to reduce nausea and vomiting induced by chemotherapy or other factors, such as motion sickness in dogs and cats. |
| Reason: N/A |
| Ruling Date: May 26, 2022 |