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:
N329364: The marking and trade agreement eligibility under USMCA of truck bed flooring panels
| HTS: 4421.99.9880, 3.3%, "Other articles of wood: Other: Other: Other." |
| USMCA Eligibility: ineligible for preferential treatment |
| Item: Aed oak, edge-glued, truck bed flooring panels. The panels are constructed of edge-glued red oak wood (a nonconiferous wood) and are continuously shaped along their edges with a shiplap profile. The backs of the panels will be coated with a black hot-melt polyurethane coating, while the panel faces will be coated with a clear, UV-cured protective coating. |
| Reason: When the lumber enters Canada, it is classifiable in heading 4421 as “edge-glued lumber.” When the finished panels enter the U.S., they remain classified in heading 4421 as “Other” articles of wood. Therefore, the tariff shift rule is not met. |
| Ruling Date: Nov. 22, 2022 |
N329396: The tariff classification of a men’s woven shirt jacket from China
| HTS: (if the item passes the water resistant test) 6201.40.7000, 9903.88.15, 7.1% + 7.5%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant. The rate of duty will be 7.1% ad valorem." |
| (if the item does not pass the water resistant test) 6201.40.7511, 9903.88.15, 27.7% + 7.5%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
| Item: A men’s shirt jacket constructed from 100% nylon woven fabric coated with polyurethane. The coating is not visible as the term is defined in the tariff. The garment body is lined with 100% polyester knit fleece fabric whereas the sleeves are lined with 100% polyester woven fabric. The entire garment is insulated with a polyfill batting. The garment features a full front opening with a six-snap closure; a pointed collar; long sleeves with snap cuffs; side seam pockets; chest pockets with snap flap closures; and a rounded hemmed bottom. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2022 |
N329399: The tariff classification of the “VTech® Spin & Learn Color Flashlight” from China
| HTS: 9503.00.0071, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” |
| Item: A battery-operated toy flashlight featuring colorful lights and sounds. The item includes a toddler-size, easy to hold, handle with an on/off switch and volume control. There are various buttons a child can press to hear numbers, animal sounds, names of animals, and music. A spin dial on the housing changes the color of the light emitted. The toy flashlight is intended for children 12 to 36 months old. |
| Reason: N/A |
| Ruling Date: Nov. 22, 2022 |
N328940: The country of origin of a tapered roller bearing cup and cone assembly
| Country of Origin: India |
| Item: A tapered roller bearing cup and cone assembly, which will be used as an input component to make different types of wheel hub assemblies. The wheel hub assemblies will be custom configured based on one of many available combinations of added components, such as wheel studs, axles studs, ABS rings, brake drums or brake rotors, spindle nut and other hardware components, depending on the operational requirements dictated by your customer. Regardless of the customization added after the TRB assembly is imported, the ultimate end use will be to mount the further customized wheel hub assembly onto a spindle at the end of a motor vehicle, trailer or custom lift axle. That is the TRBs in part in the assembly will fit firmly against an axle spindle, remaining inside the casting and the TRBs will serve the purpose of reducing friction as a vehicle axle spins. The TRB’s in the assembly are not splined and as such do not convert torque. |
| Reason: The role of the anti-friction components of the TRB is essential to the operation of the product. The Chinese iron casting only houses the Indian anti-friction components. |
| Ruling Date: Nov. 21, 2022 |
N328968: The tariff classification of Pantoprazole Sodium for Injection in dosage form, from India
| HTS: 3004.90.9260, 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: Medicaments primarily affecting the digestive system: Other.” |
| Item: Pantoprazole Sodium for Injection, imported in 40 mg vials, belongs to a class of drugs called proton pump inhibitors. It is indicated for the short-term treatment (7 to 10 days) of adult patients with gastroesophageal reflux disease and a history of erosive esophagitis. It is also indicated for the treatment of pathological hypersecretory conditions including Zollinger-Ellison Syndrome in adults. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2022 |
N328985: The tariff classification of Aprepitant (CAS No. 170729-80-3) in bulk powder form, from Spain
| HTS: 2934.99.3000, free, “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Drugs.” |
| Item: An antiemetic drug that works by blocking the action of neurokinin, a natural substance in the brain that causes nausea and vomiting. It is used to manage and treat chemotherapy-induced nausea and vomiting (CINV) and postoperative nausea and vomiting (PONV). |
| Reason: N/A |
| Ruling Date: Nov. 21, 2022 |
N328992: The tariff classification of New Day (Levonorgestrel) Tablets in dosage form, from Italy
| HTS: 3006.60.0000, free, “Pharmaceutical goods specified in note 4 to this chapter: Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides.” |
| Item: A medicinal preparation containing Levonorgestrel, a progestin hormone, as the active ingredient. It is indicated for use as an emergency oral contraceptive and will be imported in 1.5 mg tablets. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2022 |
N328994: The tariff Classification, Country of Origin and Marking of footwear uppers from China
| HTS: 6406.10.6500, 9903.88.15, free + 7.5%, "Parts of footwear including uppers whether or not attached to soles other than outer soles): Uppers and parts thereof, other than stiffeners: Other: Of leather." |
| Country of Origin: China |
| Item: A man’s, above-the-ankle, full grain leather, lace-up, footwear upper. The work boot styled upper is shaped by lasting and sewing and includes a fiberboard insole and a rubber midsole. A nylon and cotton lining are also sewn into the inside of upper. A submitted picture shows a textile label depicting an American flag sewn-in on the lateral side of the foot portion. The upper will come with either a soft toe or a composite protective toe. A nickel sized hole is cut through the midsole/insole in the heel section of the upper. Shaped footwear uppers having holes approximating the size of a nickel or lager at the bottom are not considered “closed” and considered “unformed.” There is no outer sole attached to the upper. |
| Reason: The manufacturing processes including shaping and lasting take place in China. |
| Ruling Date: Nov. 21, 2022 |
N329004: The tariff classification of a sock from China
| HTS: 6115.95.9000, 9903.88.15, 13.5% + 7.5%, “Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery … and footwear without applied soles, knitted or crocheted: Other: Of cotton: Other." |
| Item: A pair of knit ankle socks constructed of 85% cotton, 15% spandex. The sock is open toed and features a thermoplastic elastomer gel lining on the interior side of the heel. The gel lining is constructed of 98% styrene-ethylene-butylene-styrene (SEBS) with 0.5% jojoba oil, 0.5% vitamin E, 0.5% rose oil or lavender oil and 0.5% olive oil. The item is stated to moisturize the heel and works best when the wearer uses their own moisturizer or lotion. The sock is washable and reusable. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2022 |
N329018: The tariff classification of Nicotine Pouches from Indonesia
| HTS: 2404.91.0000, 6.4%, “Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: Other: For oral application.” |
| Item: A synthesized form of nicotine not derived from tobacco and produced in facilities with no tobacco constituents. The subject merchandise is packaged in twenty identically closed pouches of either 6 or 12 milligrams that are 35-39 millimeters long and 14-15 millimeters wide. Each pouch contains non-tobacco derived nicotine, cellulose, salt, sodium bicarbonate, sodium alginate, flavoring, propylene glycol, vegetable glycerin, potassium sorbate, acesulfame potassium, and sucralose. The product does not contain tobacco. |
| Reason: The subject merchandise is said to be for recreational use and not to assist with the cessation of tobacco use. |
| Ruling Date: Nov. 21, 2022 |