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:
N326451: The tariff classification of plastic urinal flange kits from Taiwan
| HTS: 3917.40.0090, 5.3%, "Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: fittings: other." |
| Item: Urinal flange kits. The kits consist of the plastic flange body, a rubber washer seal and stainless-steel mounting hardware. Part number 65363 consists of a polyvinyl chloride (PVC) flange body and part numbers 68004 and 68005 consist of an acrylonitrile-butadiene-styrene (ABS) flange body. The purpose of the flange kit is to connect the urinal to the drainpipe. |
| Reason: N/A |
| Ruling Date: June 22, 2022 |
N326483: The country of origin of a network security device
| Country of Origin: Cambodia |
| Item: SafeNet eToken 5110 FIPS USB authenticator network security device. The subject device is comprised of a printed circuit board assembly populated with various electronic components including a microcontroller IC attached to a USB-A connector and encased within a plastic enclosure. In use, the device saves personal credentials such as passwords, private keys, and digital certificates. The device further allows for secure access when plugged into a computer or other personal devices within an existing network. The user will be prompted to add the eToken authenticator and password before they are allowed access to the system, adding a second layer of security. |
| Reason: The complete manufacturing process performed in Cambodia is significantly complex and transforms all Chinese components into new and different articles of commerce with a name, character and use distinct from the individual components. |
| Ruling Date: June 22, 2022 |
N326485: The country of origin of a network security device
| Country of Origin: Cambodia |
| Item: SafeNet eToken FIDO USB authenticator network security device. The subject device is comprised of a printed circuit board assembly populated with various electronic components including a microcontroller IC attached to a USB-A connector and encased within a plastic enclosure.The device saves personal credentials such as passwords, private keys, and digital certificates. The device further allows for secure access when plugged into a computer or other personal devices within an existing network. The user will be prompted to add the eToken authenticator and password before they are allowed access to the system, adding a second layer of security. |
| Reason: The complete manufacturing process performed in Cambodia is significantly complex and transforms all Chinese components into new and different articles of commerce with a name, character and use distinct from the individual components. |
| Ruling Date: June 22, 2022 |
N326545: The tariff classification of a tailgate pad from China
| HTS: 8708.99.8180, 9903.88.03, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Item: A tailgate pad, which is a protection pad used on the tailgate of small to large vehicles. The tailgate pad is composed of PVC tarpaulin, EPE foam, polyester fleece, polyester binding, nylon webbing, and metal buckles. It can transport up to six bikes and contains raised bumpers and downtube straps to keep the bicycles separate. Once installed on a truck, bikes can be placed on the pad where the main part of the bicycle is inside the box of the truck and the front wheel and fork are outside the bed of the truck. |
| Reason: N/A |
| Ruling Date: June 22, 2022 |
N326549: The tariff classification of dog harnesses from the United Kingdom
| HTS: 4201.00.3000, 2.4%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Dog leashes, collars, muzzles, harnesses and similar dog equipment." |
| Item: Protective harnesses for security service canines. The harnesses are made of nylon material, feature tightening fasteners, and have handles. The harnesses are of various sizes and styles designed to accommodate all sizes of service dogs. |
| Reason: N/A |
| Ruling Date: June 22, 2022 |
N326581: The tariff classification of Christmas decorations from China
| HTS: 9505.10.2500, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” |
| Item: Three tabletop decorations identified as “Christmas Gnomes.” The tabletop decorations are primarily made of textile material and depict gnomes of assorted colors, patterns, and textures, dressed in Santa hats. The rounded, cone-shaped bodies are weighted and stuffed with polyfill, have no appendages but feature flat bottoms to enable the decorations to sit on a flat surface. Each gnome decoration measures approximately 14 -15” in height by 5.5” in diameter at the bottom. The prominently featured Santa hats all measure approximately 11” in length and are permanently attached to the gnome figures. |
| Reason: N/A |
| Ruling Date: June 22, 2022 |
N326595: The tariff classification of artificial succulents in decorative pots from China
| HTS: (1) 6702.10.2000, 8.4%, “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” |
| (2) 3926.40.0090, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Items: (1) An artificial succulent assembled from multiple parts and glued together. It sits inside a bird-shaped planter made from cement that is four inches (length) by 2.625 (width) by 2.625 inches (height). The succulent has small stones around the base and is affixed with adhesive to a polystyrene foam base permanently glued to the inside of the bird container. (2) An artificial succulent in an elephant-shaped planter made from resin. It also features small stones and sand around the base of the succulent, which has been attached to a polystyrene foam base and permanently glued to the container. The succulent is formed in one piece from polyethylene plastic. |
| Reason: The artificial succulents impart the essential character for both products. As (1) is constructed from various parts using glue, it is appropriately classified within heading 6702. (2) would be classified according to its constituent material as it does not meet the construction requirements of heading 6702, which is plastic, and would fall to heading 3926. |
| Ruling Date: June 22, 2022 |
N326244: The tariff classification of wooden décor items from China
| HTS: 4420.19.0000, 3.2%, "Statuettes and other ornaments (of wood): Other (other than tropical wood)." |
| Item: Two similar styles of wooden pumpkins embellished with letters on their faces. The items are made of 100% medium density fiberboard (MDF) and measure approximately 5” wide x 6.35” tall x 1” thick. The cut out shape of the pumpkin includes a curled stem at the top, and one style features a metal leaf attached to the stem. A letter (“A” in the samples shown) is cut out of MDF and mounted on the front. The décor could be set on a table, shelf, or other flat surface. |
| Reason: Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood. |
| Ruling Date: June 21, 2022 |
N326248: The country of origin of Fenofibrate Tablets USP in dosage form
| Country of Origin: Spain |
| Item: Fenofibrate, imported in 54 mg and 160 mg tablets, is an antilipemic agent. It is indicated for the treatment of adult patients with primary hypercholesterolemia or mixed dyslipidemia and severe hypertriglyceridemia. |
| Reason: The mixing of the active ingredient Fenofibrate (made in Spain) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: June 21, 2022 |
N326314: The country of origin of Ofloxacin Otic Solution 0.3% in dosage form
| Country of Origin: Spain |
| Item: Ofloxacin Otic solution 0.3%, imported in 5 mL and 10 mL, is an antibacterial drug. It is indicated for the treatment of infections caused by susceptible isolates of the designated microorganisms in the specific conditions. |
| Reason: The mixing of the active ingredient Ofloxacin (made in Spain) with the inactive ingredients into the final solution in dosage form in India does not result in a substantial transformation. |
| Ruling Date: June 21, 2022 |