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:
N326307: The tariff classification of folding paperboard gift boxes from China
| HTS: 4819.20.0040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard: Other." |
| Item: A one-piece, non-corrugated folding paperboard box. In your letter, you indicate these are gift boxes and are packed flat and in bulk. The box is printed on the outside with a decorative holiday motif. The box measures approximately 7.5” high by 3.55” wide by 3.55” deep, and no side of the box is 9” or more when assembled. The box is not used for food or beverage. |
| Reason: N/A |
| Ruling Date: June 17, 2022 |
N326354: The tariff classification of printer parts from China
| HTS: 8443.99.2550, 9903.88.15, free + 7.5, "Parts and accessories of printers…other…other." |
| Items: A “Core Charge Roller," “1M Core Developer Assy” and “Core Developer Assy." All three parts are designed and developed to be used together within the Print Engine of an Indigo 7000 Digital Press. They facilitate the transfer of toner to paper in order to display images and text. |
| Reason: N/A |
| Ruling Date: June 17, 2022 |
N326503: The tariff classification of Ethylene Bis-Stearamide (CAS# 110-30-5), Ethylene Bis-Stearamide Sp (CAS# 110-30-5), and Ethyleneglycol Distearate (CAS# 91031-31-1) from Italy
| HTS: (1)(2) 3404.90.5150, free, "Artificial waxes and prepared waxes: Other: Other." |
| (3) 3402.42.2050, 4%, "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Other surface-active agents, whether or not put up for retail sale: Non-ionic: Other: Fatty substances of animal, vegetable or microbial origin: Other." |
| Items: (1) Ethylene Bis-Stearamide, (2) Ethylene Bis-Stearamide Sp, and (3) Ethyleneglycol Distearate. |
| Reason: Ethyleneglycol Distearate is a surface-active agent, which is specifically provided for in the tariff schedule. |
| Ruling Date: June 17, 2022 |
N326535: The country of origin and the applicability of Section 301 trade remedy of swivel seats
| Country of Origin: China |
| HTS: (1) 9401.31.0000, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Of wood.” |
| (2) 9401.39.0010, 9903.88.03, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Other household.” |
| Items: (1) A series of manual gas lift, variable height adjustment, tilting and locking ergonomic swivel seats constructed of wooden frames with swivel mechanisms, and each having five wheeled casters. The upholstered backrests and seat foundations are constructed of polyvinyl chloride (PVC) leather over high-density memory foam cushions. (2) A series of manual gas lift, variable height adjustment, tilting and locking ergonomic swivel seats constructed of metal frames with swivel mechanisms, and each having five wheeled casters. The upholstered backrests and seat foundations are constructed of polyvinyl chloride (PVC) leather over high-density memory foam cushions. |
| Reason: A predominant number of the foreign origin structural seat components are engineered, molded, cast, and manufactured to shape with a pre-determined end use prior to importation into Sweden. |
| Ruling Date: June 17, 2022 |
N326148: The country of origin of ELYXYB™ (Celecoxib) oral solution
| HTS: India |
| Item: ELYXYB oral solution, imported in 120 mg/ 4.8 mL, is a nonsteroidal anti-inflammatory drug indicated for the acute treatment of migraine with or without aura in adults. The active pharmaceutical ingredient (API), Celecoxib, is manufactured in India and exported to Canada for processing into the final oral solution in dosage form. The manufacturing process performed in Canada transforms the Celecoxib API solid state drug substance into a lipid solubilized medicament that significantly improves the solubility and subsequent bioavailability of celecoxib. |
| Reason: The essential character of ELYXYB (Celecoxib) oral solution is the Indian-origin APIThe section 102.20 specific rule for subheading 3004.90 requires that the therapeutic or prophylactic component in the final product be at least 40 percent domestic. The API in Celecoxib oral solution cannot meet the requirements of the tariff shift rule because it has no domestic (Canadian) content. |
| Ruling Date: June 16, 2022 |
N326155: The Tariff Classification and Country of Origin of Frozen Squid
| Country of Origin: New Zealand |
| HTS: 0307.43.0029, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process: Cuttlefish and squid: Frozen: Squid: Other: Other.” |
| Item: Uncleaned, and frozen squid of New Zealand origin will be shipped to China. In China, the squid will be inspected, thawed, separated, cleaned, cut, weighed, refrozen, packed, and shipped for import to the United States. |
| Reason: The squid is not substantially transformed due to processing that is performed in China. |
| Ruling Date: June 16, 2022 |
N326224: The tariff classification of a dietary supplement from Japan
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included . . . other . . . other . . . other." |
| Item: “Super Euglena Paramylon ARX dietary supplement,” is designed to aid in the break down and elimination of unwanted dietary substances from inside the body. The product is imported in capsule form and is said to contain a proprietary blend of euglena gracilis powder, flora peptide proprietary blend (whey protein hydrolysate, casein hydrolysate, canola oil, palm oil, and zein), xylooligosaccharides, potato starch, silicon dioxide, calcium stearate and hydroxypropyl methyl cellulose (capsule). |
| Reason: Based on the composition of the ingredients and their function, the product will not be classified under yeasts. |
| Ruling Date: June 16, 2022 |
N326268: The tariff classification of Dexmedetomidine Hydrochloride (CAS No.145108-58-3) in bulk powder form, from Spain
| HTS: 2933.29.2000, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: Other: Aromatic or modified aromatic: Other: Drugs.” |
| Item: A central alpha-2 adrenergic agonist. It is indicated for sedation of initially intubated and mechanically ventilated patients during treatment in an intensive care setting. It is also indicated for sedation of non-intubated patients prior to and/or during surgical and other procedures. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326273: The tariff classification of Apixaban (CAS No. 503612-47-3) in bulk powder form, from Spain
| HTS: 2933.79.0800, free, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Lactams: Other lactams: Aromatic or modified aromatic: Other: Products described in additional U.S. note 3 to section VI.” |
| Item: An anticoagulant indicated for the treatment of deep venous thrombosis (DVT) and pulmonary embolism (PE). It is also used in patients with non-valvular atrial fibrillation to reduce the risk of stroke and blood clots. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |
N326304: The tariff classification of bagged saline from Australia
| HTS: 2501.00.0000, free, “Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.” |
| Item: A sterile 0.9% solution of sodium chloride in water, imported in 400 milliliter bags. The saline is shipped from a hospital in Australia to your manufacturing facility in the U.S. Once the saline is received, it is immediately discarded. The saline mimics the requirements of T-cells collected from lymphoma patients. This process allows the hospital to practice sample collection and disposition, and to test shipping logistics and process readiness, before patients are enrolled to receive commercial products. At no point is the saline used or administered to patients. |
| Reason: N/A |
| Ruling Date: June 16, 2022 |