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:
N328589: The tariff classification of footwear from Argentina
| HTS: 6403.59.9045, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: other: for other persons: for women: other." |
| Item: Mule-style footwear with a pointed, closed toe, an open back, and is a slip-on, woman’s shoe that does not cover the ankle. The upper and insole are made of 100 percent kid leather. From the picture submitted, the upper appears to be coated with rubber or plastics, imparting a shiny surface. The addition of rubber or plastics to leather does not alter the constituent material of the upper. The constituent material of the upper is leather. The leather outer sole has an attached low, stacked leather heel and incorporates a rubber heel lift. The footwear is not considered turned. |
| Reason: N/A |
| Ruling Date: Oct. 26, 2022 |
N328744: The tariff classification of an artificial tree from China
| HTS: 6702.10.2000, 8.4%, "Artificial 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.” |
| Item: An artificial tree tabletop decoration made of polyethylene terephthalate (PET) plastic “branches” that is in the general shape of a bottle brush. The “branches” are bound by the metal wire core and will be adorned with glitter. The artificial tree sits atop a round, medium density fiberboard (MDF) base, and together they measure 7.5 inches in height. |
| Reason: N/A |
| Ruling Date: Oct. 26, 2022 |
N328491: The tariff classification of a tool bag from Taiwan
| HTS: 4202.92.9700, 17.6%, "Other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, other." |
| Item: A tool bag constructed primarily of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The tool bag features a drawstring closure at the top and one handle. The article measures approximately 12” in diameter and 16” in height. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2022 |
N328492: The classification of a holster and tool bag from Taiwan
| HTS: 4202.92.9100, 17.6%, "Other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." |
| Items: (1) A holster constructed of a nylon textile material. It is designed to provide protection, portability, organization, and storage to the tools used in the low voltage industry. The article features an open top and one adjustable strap. (2) A tool bag constructed of a nylon textile material. It is designed to provide protection, portability, organization, and storage to various hand tools and related accessories. The article has a zippered closure at the top. It features two metal D rings on each side of the bag. The tool bag has two permanently attached textile straps that can attach to a harness and belt. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2022 |
N328614: The tariff classification of an expansion module 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: A printed circuit board assembly (PCBA) mounted within a plastic enclosure. The PCBA incorporates four power relays, a terminal block, and a ribbon cable extending from the module cover. In use, the subject Expansion Module distributes 24 V power to increase the number of zones in an electrically controlled irrigation system. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2022 |
N328699: The tariff classification of Balloon Tie Tools from China
| HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” |
| Items: 50 wooden balloon tie brackets and 50 pieces of nylon curling ribbon. Each bracket has 4 slots, 2 for tying the ribbon, and 2 for wrapping a latex balloon. The brackets measure approximately 1.375” in diameter and are 0.0625” thick. The curling ribbons are 4.5’ long by 0.375” wide. The balloon ties will be sold in the balloon section of retail stores. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2022 |
N328827: The tariff classification of the Reconfigurable Dataflow Unit from China. Correction to Ruling Number N328251
| HTS: 8473.30.5100, 9903.88.03, free + 25%, “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” |
| Item: Reconfigurable Dataflow Unit, which is as a rack-mountable chassis incorporating a main printed circuit board assembly (PCBA), two interface connection risers, two RDU risers, two dataflow units, two power supplies, cooling fans, multiple memory sockets, six additional PCBAs, and more. The function of the XRDU is to connect directly to a host server and process data at an accelerated rate, such as in artificial intelligence and machine learning applications. The XRDU is imported without its memory, firmware, and interface cards. Based on the information provided, after importation the XRDU will receive its two dataflow units, which are described as ASIC based processors performing the data processing acceleration function, its memory, its firmware, and its interface PCBAs. The XRDU chassis is rack mounted in proximity to the host server, connected via the interface cards, and receives and/or processes data for the host server. |
| Reason: N/A |
| Ruling Date: Oct. 25, 2022 |
N328381: The tariff classification of three drawstring bags and a case from China
| HTS: 4202.92.3131, 9903.88.03, 17.6% + 25%, "Travel, sports, and similar bags: with outer surface of textile material: other: other: of man-made fibers." |
| Item: A “travel bag set,” comprised of three drawstring bags and a case. The case is made of polyvinyl chloride plastic sheeting material. Three drawstring bags are constructed of man-made textile material. Each bag features a drawstring closure at the top and one handle. The three drawstring bags are folded to fit in the case. The articles are designed to provide protection, portability, organization, and storage to personal effects in a suitcase during travel. |
| Reason: N/A |
| Ruling Date: Oct. 24, 2022 |
N328385: The tariff classification of an engine parts assembly from India
| HTS: 8408.90.1040, free, “Compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Other: To be installed in agricultural or horticultural machine or equipment: Not exceeding 37.3 kW.” |
| Item: An engine parts assembly for a compression ignition reciprocating internal combustion piston engine, used in agricultural water pumping, and personal/agricultural auxiliary power applications. At the time of importation these assemblies would consist of a crankcase, a cylinder/cylinder liner, a cylinder head, a crankshaft, a camshaft, rods, a piston, a flywheel, a valve train, a valve cover, an injection pump, a fuel tank, an air filtration, and an exhaust system. Components to be added in the U.S. include a starter, a starter battery, a water pump or generator, a mounting base as this is a stationary engine, and a cooling system. |
| Reason: N/A |
| Ruling Date: Oct. 24, 2022 |
N328403: The tariff classification and country of origin of Javygtor (Sapropterin Dihydrochloride) in dosage form
| HTS: 3004.90.9291, 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: Other.” |
| Country of Origin: Malta |
| Item: Javygtor (Sapropterin Dihydrochloride), imported in 100 mg tablets and 100 mg sachets, is the dihydrochloride salt of naturally occurring tetrahydrobiopterin (BH4). Javygtor (Sapropterin Dihydrochloride) is a prescription medication indicated to reduce blood phenylalanine (Phe) levels in adult and pediatric patients one month of age and older with hyperphenylalaninemia (HPA) due to tetrahydrobiopterin- (BH4-) responsive Phenylketonuria (PKU). |
| Reason: The mixing of the active ingredient Sapropterin Dihydrochloride (made in Malta) with the inactive ingredients into the final dosage tablets and sachets in India does not result in a substantial transformation. |
| Ruling Date: Oct. 24, 2022 |