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:
N326094: The tariff classification of an unassembled lawn mower from China
| HTS: 8433.11.0010, 9903.88.15, free + 7.5%, “Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers…, parts thereof: Mowers for lawns, parks or sports grounds: Powered, with the cutting device rotating in a horizontal plane: Electric mowers, including battery operated.” |
| Items: A battery-operated lawn mower, Model CRT428 – CrossoverT Ride On Lawn Vehicle – 82V. This riding lawn mower has a cutting device that rotates in a horizontal plane. You have stated that Greenworks plans to import this model unassembled, with only the seat and rear wheel assemblies missing at the time of importation. |
| Reason: Merchandise classifiable under heading 8433 includes not only complete, fully assembled lawn movers, but also "incomplete" lawn mowers. The unassembled lawn mower will be missing only the seat and rear wheel assemblies. At the time of importation, the mower constitutes an “incomplete machine,” and as such, can be classified as a finished lawn mower. |
| Ruling Date: June 3, 2022 |
N326168: The tariff classification of silicone coated woven fiberglass from China
| HTS: 3921.90.4090, 9903.88.02, 4.2% + 25%, "Other plates, sheets, film, foil and strip, of plastics: other: other: flexible: other." |
| Item: A woven electrical grade glass fabric. It consists of a woven fiberglass fabric that is coated on both sides with silicone. It will be imported in one-meter-wide rolls and slit to width after importation. The material will be principally used to wrap wire and cable to provide thermal insulation for high temperature applications. |
| Reason: N/A |
| Ruling Date: June 3, 2022 |
N325855: The tariff classification and country of origin of Doxorubicin Hydrochloride Liposome Injection in dosage form
| HTS: 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: Doxorubicin Hydrochloride Liposome Injection, imported in 20 mg/10 mL and 50 mg/25 mL, is a medicinal preparation containing Doxorubicin Hydrochloride, a cytotoxic anthracycline antibiotic, as the active ingredient. It is indicated for the treatment of AIDS-related Kaposi’s sarcoma that has gotten worse after treatment with other systemic chemotherapy, or in patients who are not able to use other drugs. It is also indicated for ovarian cancer that has gotten worse or recurred after treatment with platinum chemotherapy, and in combination with bortezomib in patients who have already been treated with at least one type of chemotherapy and have not received bortezomib. |
| Reason: N/A |
| Ruling Date: June 2, 2022 |
N325923: The tariff classification of e-scooter parts from China
| HTS: (1)(2)(3)(4)(5)(7) 8714.10.0050, 9903.88.15, free + 7.5%,“Parts and accessories of vehicles of Heading 8711 to 8713: Of motorcycles (including mopeds): Other.” |
| (6) 8714.10.0020, 9903.88.15, free + 7.5%, “Parts and accessories of vehicles of heading 8711 to 8713: Of motorcycles (including mopeds): Wheels.” |
| Items: Seven e-scooter parts: (1) Front Fork; (2) left brake lever; (3) right brake lever; (4) front drum brake; (5) rear drum brake; (6) wheel and (7) handlebar. The Front Fork is painted and used for the repair and maintenance of non-foldable e-scooters. It supports and distributes the weight of an adult up to 100 kilograms (kg) while standing on the vehicle. The Brake Levers (Left and Right) are mounted to the handlebars. When the rider pulls the lever, the e-scooter brakes. |
| Reason: N/A |
| Ruling Date: June 2, 2022 |
N325952: The classification and country of origin of Model Three wine preservation systems
| HTS: 8481.80.5090, 3%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of other materials: Other." |
| Items: Two Coravin wine preservation systems. The Model Three SL primarily consists of a Coravin Model Three device, a box sleeve, a needle clearing tool, a bottle sleeve, and a two argon gas capsules. The Model Three Plus primarily consists of a Coravin Model Three device, an aerator, two screw caps, a box sleeve, a needle clearing tool, a bottle sleeve and two argon gas capsules. |
| Reason: The Coravin Model Three handheld devices, which are considered to be valves, impart the essential character of the Models Three SL and Three Plus systems when considering their role and bulk. |
| Ruling Date: June 2, 2022 |
N325957: The classification of a pinion shaft and bull gears from China
| HTS: (1, in scenarios where the requirements of §141.58(i) are satisfied) 8483.10.5000, free + 25%, "Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plainshaft bearings; gears and gearing; ball or roller screws; gearboxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof; Transmission shafts (including camshafts and crankshafts) and cranks, Other transmission shafts and cranks." |
| (2) or ((1) and (2) when imported in the same quantities and the same shipments) 8483.90.5090, 9903.88.03, 2.5% + 25%, "Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof, toothed wheels, chain sprockets and other transmission elements presented separately; parts: Parts of gearing, gear boxes and other speed changers: Other." |
| Item: Parts of an assembly used in the power end of a hydraulic fracturing pump. (1) The pinion shaft is made of alloy steel and measures 84” in length, and 7.375” in diameter. The shaft is driven by an engine and the ends of the shaft are designed to mesh with the teeth of a left bull gear and a right bull gear. (2) The left and right bull gears are bolted to a crankshaft, and once driven by the pinion shaft, the gears rotate a crankshaft that moves plungers. The toothed gears are circular in shape and each gear measures 6.5” in width and 39.22” in diameter. |
| Reason: In some instances, the pinion shaft and right and left bull gears are imported together in the same quantity and the same shipments. §141.58(h)states that the merchandise comprising the separate portions of an entity included on one entry will be classified as though imported together. Any spare parts accompanying a portion of an entity must be classified and entered separately. |
| Ruling Date: June 2, 2022 |
N325964: The tariff classification of a wall hanging from China
| HTS: 6304.93.0000, 9.3%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Items: A framed piece of embroidery, approximately seven inches in diameter, backed with medium density fiberboard. The embroidery is created using polyester embroidery threads on a ground fabric that is then removed using a chemical process. The embroidery without ground fabric is then glued to the painted MDF board and placed in a wooden frame. A metal hanger is included on the back of the frame so that the item may be hung on the wall. The completed wall hanging measures approximately 10 x 10 inches. |
| Reason: N/A |
| Ruling Date: June 2, 2022 |
N325980: The tariff classification of a Powdered Herb and Tobacco Preparation from Brazil
| HTS: 2403.99.2140, 24.7¢/kg, “Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences: Other: Other: Snuff and snuff flours.” |
| Item: A Powdered Herb and Tobacco Preparation alternatively called Rapé or Hape. It consists of tree bark, tobacco ash, and tobacco powder. Production and use typically involve ceremonial contexts, from gathering the plants, to cooking and processing them by a shaman, to smoking the preparation for spiritual or healing purposes through a pipe that sends a blast into the nostrils. |
| Reason: N/A |
| Ruling Date: June 2, 2022 |
N326013: The tariff classification of Chia Sisters Superfood Drinks from New Zealand
| HTS: 2202.99.9100, 0.2¢/liter, "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other." |
| Items: (1) Chia Brain Boost Blackcurrant Superfood contains 84 percent water, 6 percent apple juice concentrate, 5.2 percent chia seeds, and 3.8 percent blackcurrant juice concentrate. Chia Brain Boost Blackcurrant Superfood will be imported packaged for retail sale in bottles with a net weight of 200 ml. (2) Chia Gut Health Blueberry Superfood contains 84 percent water, 6 percent chia seeds, 4.7 percent apple juice concentrate. 4.3 percent blueberry juice concentrate and trace amounts of blackcurrant juice concentrate, lemon juice concentrate and natural blueberry flavoring. Chia Gut Health Blueberry Superfood will be imported packaged for retail sale in bottles with a net weight of 200 ml. (3) Natural Energy Orange and Passionfruit Superfood contains 81 percent water, 7 percent chia seeds, 5.9 percentage orange juice concentrate, 3.75 percent apple juice concentrate. 1 percent passionfruit puree, and trace amounts of lemon juice concentrate, paprika (natural color) and citric acid (natural flavor). Natural Energy Orange and Passionfruit Superfood will be imported packaged for retail sale in bottles with a net weight of 200 ml. |
| Reason: N/A |
| Ruling Date: June 2, 2022 |
N326055: The tariff classification of Emtricitabine/Tenofovir Disoproxil Fumarate Tablets in dosage form, from India
| HTS: 3004.90.9207, 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: Anti-infective medicaments: Antivirals.” |
| Item: Emtricitabine/Tenofovir Disoproxil Fumarate, imported in 200 mg/300 mg tablets is a fixed-dose combination tablet containing Emtricitabine and Tenofovir Disoproxil Fumarate. Emtricitabine and Tenofovir are in a class of medications called nucleoside and nucleotide reverse transcriptase inhibitors. It is used in combination with other antiretroviral agents for the treatment of HIV-1 infection in adults and pediatric patients weighing at least 17 kg. |
| Reason: N/A |
| Ruling Date: June 2, 2022 |