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:
N330293: The tariff classification of inflatable pontoons from China
| HTS: 8903.12.0060, 9903.88.03, 2.4% + 25%, “Yachts and other vessels for pleasure or sports; row boats and canoes: Inflatable (including rigid hull inflatable) boats: Not designed for use with a motor and unladen (net) weight not exceeding 100 kg: Other.” |
| Item: Inflatable pontoons for a whitewater or non-motorized fishing raft. The pontoon tubes are parts of a "Cataraft" boat. The support frame, seat, and oars will not be imported and will be sourced from the United States. The pontoon tubes are made of coated fabric PVC of approximately 48 gauge with heat welded seams to be used for whitewater rafting or river fishing. The tubes have metal rings for attachment and a plastic valve for inflation. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2023 |
N330373: The tariff classification of textile decorations from 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: Halloween door covers that feature either an image of scary nighttime scene complete with a witch flying on a broomstick against a full moon, flying bats and eleven jack-o-lanterns, an image of a pair of creepy eyes looking out from behind mummy bandages, or an image of various skeletons dancing and playing musical instruments. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2023 |
N330010: The country of origin of Mirtazapine Orally Disintegrating Tablets
| Country of Origin: Spain |
| Item: Mirtazapine, imported in 15 mg, 30 mg, and 45 mg orally disintegrating tablets, belongs to a group of medicines called tetracyclic antidepressants. It is indicated for the treatment of major depressive disorder. |
| Reason: The mixing of the active ingredient Mirtazapine (made in Spain) with the inactive ingredients into the final dosage tablets in Bangladesh does not result in a substantial transformation. |
| Ruling Date: Jan. 23, 2023 |
N330019: The tariff classification of Furosemide Injection in dosage form, from India
| HTS: 3004.90.9265, 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: Preparations primarily affecting the electrolytic, caloric or water balance: Diuretics. |
| Item: Furosemide Injection, imported in 20 mg/2 mL, 40 mg/4 mL and 100 mg/10 mL vials, belongs to the class of medications called diuretics. It is used in the treatment of hypertension and edema (fluid retention) that occurs with congestive heart failure and disorders of the liver, kidney, and lung. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2023 |
N330022: The tariff classification of gas grills from China
| HTS: 7321.11.6000, 9903.88.03, free + 25%, “Stoves, ranges ... barbecues ... and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: For gas fuel or for both gas and other fuels: ... Other: Other.” |
| Items: Two series of gas grills, which operate on natural gas or propane. Each series can comprise a grill, a cart and a side burner on a smaller cart. The grills are primarily made of stainless steel and the carts are primarily made of aluminum or steel. The grills each consist of a hood with burners inside and control knobs in the front. |
| Reason: Given their designs, overall dimensions and weights indicated above, the gas grills are not easily carried or conveyed by hand and not of the class or kind of articles normally considered as portable. |
| Ruling Date: Jan. 23, 2023 |
N330092: The tariff classification and country of origin of a 31-Piece ½ inch Drive Socket Set
| HTS: 8204.20.0000, 9%, “Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Socket wrenches, with or without handles, drives and extensions, and parts thereof” |
| Country of Origin: Vietnam |
| Item: A 31-Piece 1/2 inch Drive Socket Set. The set contains one 1/2” pear-head ratchet handle, 28 various size metric sockets and two 1/2” extension bars. Each article is made of chrome-vanadium steel. The articles will be packaged for retail sale in China with a Chinese-origin blow-molded fitted storage case. |
| Reason: The ratchet handle’s manufacturing operations in Vietnam renders the end-use of the ratchet handle predetermined. The ratchet handle provides the essence of the finished product because it is chiefly responsible for the functional aspect of the ratchet by providing the needed torque and leverage of the ratchet. |
| Ruling Date: Jan. 23, 2023 |
N330136: The tariff classification of a pair of gloves, a scarf and a hat from China
| HTS: 6505.00.9045, 9903.88.03, 20.7¢/kg + 7.5% + 25%, "Hats and other headgear … : Other: Other, Other: Of fine animal hair." |
| Items: A pair of gloves, a scarf and a hat. The beanie-style hat and the rib-knit cuffed gloves are constructed of 100% cashmere knit fabric. The scarf is constructed of 100% cashmere woven fabric. The set will be imported and packaged together for retail sale. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2023 |
N330170: The tariff classification of a plastic platter from China
| HTS: 3924.10.2000, 9817.95.05, free, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters." |
| Item: A bat platter, comprised of 50% melamine and 50% urea plastic materials. The three-dimensional plastic platter is to resemble a bat. The platter will contain and serve food and will be sold during the Halloween season. |
| Reason: The bat platter incorporates a motif that is associated with Halloween. Halloween is a recognized holiday. As such, this item also meet the terms of subheading 9817.95.05, as it is a utilitarian article that is in the form of three-dimensional representation of a symbol or motif that is clearly associated with a specific holiday in the U.S. |
| Ruling Date: Jan. 23, 2023 |
N330199: The tariff classification of costumes from China
| 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: A child sized costume, which consists of a long- sleeved pullover dress and headpiece. The flimsy man-made textile dress features large loose overlock stitching on the front and back neckline, with a back opening closed by a small hook and loop tab. Although the dress has some styling, the sleeve ends and bottom hem feature raw, unfinished, jagged cut edges. The back waist features narrow, exposed elastic. |
| Reason: N/A |
| Ruling Date: Jan. 23, 2023 |
N330332: The tariff classification of a wood tray from China
| HTS: 4419.90.9100, 9903.88.15, 3.2% + 7.5%, "Tableware and kitchenware, of wood: Other: Other." |
| Item: A tray made of medium density fiberboard wood. The ends have openings designed to be used as handles. The surface is covered with paper printed with Christmas designs. Style A has a plaid border surrounding the words, “’Tis the Season to be Jolly,” below pinecones and sprigs of holly with berries. Style B features a plaid border surrounding the words, “Merry Christmas,” above sprigs of leaves, berries, and sliced citrus. |
| Reason: Although the trays have Christmas themes, Chapter 95 Note 1(x) specifically excludes “Tableware... ." |
| Ruling Date: Jan. 23, 2023 |