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:
N326539: The tariff classification of Triamcinolone Acetonide Ointment in dosage form, from India
| HTS: 3004.32.0000, 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: Containing corticosteroid hormones, their derivatives, or structural analogues.” |
| Item: Triamcinolone Acetonide Ointment 0.025 % and 0.5 %, imported in 15 grams, 80 grams and 454 grams, belongs to a class of drugs called Corticosteroids. It is a prescription medication used to treat the symptoms of topical inflammatory dermatoses, oral inflammatory or ulcerative lesions. |
| Reason: N/A |
| Ruling Date: July 8, 2022 |
N326665: The tariff classification of a multi-function aluminum ladder/seat/table from China
| HTS: 9403.20.0090, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Other.” |
| Item: The “Flippin’ Tiki,” is for use in aquatic environments. When flipped down, the Flippin’ Tiki serves as a ladder to get in and out of the water and as a seat in the water. When flipped up, it serves as a table. It is used primarily at lake docks and on pontoon boats or in similar settings and is mounted by bolts or with an EZ dock system. It consists of two horizontal surfaces that serve as steps, seats, or a tabletop connected on either side by vertical bars that serve as handles when the article is used as a ladder. |
| Reason: The table, seat, and ladder functions of the article are all of similar importance. Since the article is designed to reasonably perform all three functions, it will be classified by the heading which appears last in numerical order among those which merit equal consideration. |
| Ruling Date: July 8, 2022 |
N326833: The tariff classification of disconnect plugs and receptacle from Mexico
| HTS: 8536.69.8000, 2.7%, “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.” |
| Items: Manual Service Disconnects (MSDs). The MSD Plug Assembly with Fuse consists of consists of molded plastic inner and outer plug housing, a molded plastic lever and lever release, a silicone seal, two copper bus bars, two brass shorting bars, a fuse, and threaded steel fasteners. The MSD Plug Assembly with Shuntconsists of molded plastic plug inner and outer housing, a molded plastic lever and lever release, a silicone seal, four brass shorting bars, and one copper shunt. The third item is identified as the MSD Receptacle consists of a molded plastic receptacle inner and outer housing, a silicone seal, twelve silver plated copper bus contacts, two copper bus bars, two aluminum overstress bars, four brass threaded inserts, and threaded steel fasteners. |
| Reason: The presence of a fuse or the insulative properties of the molded housings for each of the MSDs, does not diminish the principal function of electrical connection. |
| Ruling Date: July 8, 2022 |
N326843: The tariff classification of a multi-use wrap 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 multipurpose textile cover designed to be used with a car seat, shopping cart, or highchair, or while nursing. The cover is intended to protect a baby’s hands from exposure to harmful germs, viruses, and bacteria while shopping or to shield the baby while nursing or from the sun. The multi-use wrap is composed of a 95 percent rayon and 5 percent spandex knitted jersey printed fabric. The cover is washable and reusable. The cover is available only in one size and is not stuffed or filled. |
| Reason: N/A |
| Ruling Date: July 8, 2022 |
N326929: The tariff classification of a seat from China.
| HTS: 9401.79.0015, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” |
| Item: A combination travel tote bag with storage compartments and a portable seat. It is constructed of 3 internal round steel tube frame rails and 100% polyester fiber. A convertible zipper chain strap allows the user to carry the item over the shoulder, across the body, or as a backpack. A reverse-coil zipper pocket located at the base stows a mat that unfolds and extends for seating. The mat provides portable seating for outdoor recreation such as picnics, camping, hunting, fishing, beach, lakes, concerts, hiking, and sporting events. |
| Reason: The item is a composite good comprised of a backpack and a seat permanently affixed to form a unitary whole. No essential character can be determined because no one single component is more important than the next. Therefore, it is classified according to the component occurring last in numerical order within the appropriate tariff headings. |
| Ruling Date: July 8, 2022 |
N326600: The tariff classification of footwear from Myanmar
| HTS: (1) 6402.20.0000, free, "Footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris)." |
| (2) 6402.99.3165, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other." |
| Items: (1) A unisex (classified as a women’s item), open-toe/open heel, flip-flop, thong sandal, known as Zori footwear. The “V” shaped strap upper consists of a single molded piece of rubber or plastics with a thong between the first and second toes. The upper straps and thong are assembled to the sole by means of plugs which penetrate the outer sole. The foamed rubber or plastics sole is uniform in thickness. It does not have a separate insole. (2) A unisex, open toe/open heel, flip-flop, thong sandal. The “Y” shaped upper consists of sewn-together straps of rubber/plastics on the external surface and lined with nylon material. The upper is affixed between the first and second toes and on the sides of the foot, to a layered, foamed rubber/plastics outer sole of uniform thickness. |
| Reason: N/A |
| Ruling Date: July 7, 2022 |
N326612: The tariff classification of footwear from Italy
| HTS: (1) 6402.99.9065, 20%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: for women. The rate of duty will be 20 percent ad valorem." |
| (Insoles imported separately) 6406.10.6000, free, "Parts of footwear (including uppers whether attached to soles other than outer soles); uppers and parts thereof, other than stiffeners: other: of rubber or plastics.” |
| Item: (1) A unisex, closed toe, closed heel shoe that does not cover the ankle. The rubber/plastics upper and outer sole appear to be molded separately and subsequently joined. The external surface area of the upper and the outer soles are over 90 percent rubber or plastics. The molded outer sole overlaps the upper by at least ¼ of an inch and are slip-resistant. The shoe features an adjustable T strap originating at the back of the heel that is secured on either side of the heel. This style has numerous vent holes along the perimeter where the upper meets the outer sole. The F.O.B. value per pair is $23.04. You assert the Calzuro Rebel is a specialty shoe designed for healthcare workers. This footwear is fitted with (2) removable insoles identified as Calzuro Rebel Removable Insoles. The insoles may be imported separately as replacement parts. They are comprised of rubber or plastics and measure approximately 1/8 of inch at the forefoot and approximately one inch at the heel. The F.O.B. value is $8.41 per pair. |
| Reason: N/A |
| Ruling Date: July 7, 2022 |
N326664: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-sized costume, identified as Mayflower Pilgrim Lady, which consists of a long-sleeved pullover dress, separate collar, sash with buckle, apron, and hat. The flimsy man-made textile, faux two-piece dress imparts the essential character of the set and features a deep back opening with unfinished edges, which is closed by a single set of small hook and loop tabs. The exposed elastic at the waist is sewn directly to the fabric with large, loose single straight stitching. Both the bottom hem of the faux top and the skirt are raw and unfinished. The dress is constructed with long, loose straight stitching. |
| Reason: N/A |
| Ruling Date: July 7, 2022 |
N326669: The tariff classification of a costume from China and Vietnam.
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Items: An adult-sized costume identified as the Mayflower Pilgrim Man, which consists of a cloak which you refer to as a “cape,” pullover top, pull-on pants, sash with buckle, hat, and a pair of shoe buckles. The flimsy cloak imparts the essential character of the set. The full body cloak is made of man-made textile fabric and falls below the knees of the wearer. The cloak features a full front opening with only an insubstantial string tie for closure at the single-ply collar. The panels of the cloak are stitched with long, loose straight stitching. The collar, front opening and the bottom hem of the cloak are raw and unfinished. |
| Reason: N/A |
| Ruling Date: July 7, 2022 |
N326674: The tariff classification of a Master Cylinder and Booster Assembly with ISG Sensor and a Booster Assembly with ISG Sensor from Mexico
| HTS: 9026.20.4000, free, “Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking pressure: Electrical.” |
| Items: A master cylinder device that provides hydraulic force to the wheel cylinder (caliper) through the brake pipe. The booster is used to increase the pressure created by the pedal activation. This pressure allows the master cylinder to increase the distribution of brake fluid from the ports to each brake wheel. The ISG Sensor is part of the Idle, Stop and Go system and is installed onto the brake booster in the vehicle. It measures the vacuum pressure fluctuation figure inside the booster and transmits the measured figure to the vehicles electronic control unit. |
| Reason: Since a principal function of the composite machine cannot be determined, GRI 3(c) instructs that classification is based on the heading that occurs last in numerical order among those that merit consideration. |
| Ruling Date: July 7, 2022 |