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:
N330873: The country of origin of prefabricated houses
| Country of Origin: Panama |
| HTS: 9406.90.0130, 2.7%, "Prefabricated buildings: Other: Of metal: Other." |
| Item: A complete prefabricated metal-stud/frame house that is assembled on site in the U.S. |
| Reason: The manufacturing of steel framing, wall panels, roof trusses, and floor joists in Panama results in the creation of the full structure of the house. While it may not yet be complete, the walls, floors, and roof are the complete framework of a house, and together are recognizable as an incomplete house. The manufacturing of the steel sheet into wall, floor, and roof components in Panama effects a substantial transformation. The plumbing, electrical, flooring, and other materials serve to enhance the prefabricated home but do not impart the house’s essential character or alter its identity. |
| Ruling Date: March 2, 2023 |
N330908: The tariff classification of a women’s garment from China
| HTS: 6113.00.1012, 9903.88.15, 3.8% + 7.5%, “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” |
| Item: A women’s upper body garment composed of two different fabrics. The sleeves, shoulders, bib, front and back, extending above the bustline are composed from 92% nylon 8% spandex knit fabric. The remainder of the garment is constructed of 100% knit polyester fabric coated with a cellular plastic that completely obscures the underlying fabric. The garment features a round neckline, long sleeves, a zipper in the rear and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: March 2, 2023 |
N331034: The country of origin of a 2-Piece Stubby Screwdriver Set
| Country of Origin: Vietnam |
| Item: A 2-Piece Stubby Screwdriver Set produced in China and Vietnam. The set contains two screwdrivers, one with a slotted tip and the other with a phillips tip. Each screwdriver consists of a short steel shaft and magnetic tip, attached to a plastic handle. |
| Reason: The assembly and processing operations performed in China do not substantially change the items into a product with a new name, character, or use. |
| Ruling Date: March 2, 2023 |
N331045: The tariff classification of lodgepole pine poles and half-poles from Canada
| HTS: (1) 4421.99.9880, 3.3%, "Other articles of wood: Other: Other: Other: Other: Other." |
| (2) 4407.11.0002, free, "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm: Coniferous: Of pine (Pinus spp.): Other: Treated with paint, stain, creosote or other preservative." |
| Items: Lodgepole pine fence rails consisting of (1) pine poles and (2) half-poles. The lodgepole pine poles are 3.5”-diameter, 16’-long, wood poles that are turned to a uniform diameter. The half-poles are sawn in half, lengthwise along the wood grain. Both are treated with chromated copper arsenate as a preservative. |
| Reason: The half-poles meet the tariff term “wood sawn lengthwise.” |
| Ruling Date: March 2, 2023 |
N331047: The country of origin of a cable assembly
| Country of Origin: (1) China (2) U.S. (3) Malaysia |
| Item: A YV3 paddle card to silver cable assembly comprised of multiple insulated cables, including high speed data cables, ribbon cables, and low-speed power cables, bound together and terminated with specialized terminal connectors. The completed cable assembly is used to connect and transmit data between a motherboard and network card within a network server. Three possible production scenarios were submitted by the requester: (1) In China, the individual cables are cut to length and the ends are cut and soldered onto a connection printed circuit board. The molded pieces for the connectors on each end are then assembled before the cables are taped together to complete the manufacturing process. The finished cables are then packaged for export. (2) U.S.-origin copper wire is imported into China where the high-speed data cable and low-speed power cables are created using the identical procedure described above. The remainder of the manufacturing process performed in China is also identical to the description above. (3) Malaysian-origin copper wire is used to create the data and power cables in Malaysia. These cables are then sent to China where the remainder of the process is identical to that described within scenario one. |
| Reason: N/A |
| Ruling Date: March 2, 2023 |
N331051: The tariff classification of a galvanized steel wire handle from China
| HTS: 7323.99.9080, 9903.88.03, 3.4% + 25%, “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other. Other.” |
| Item: A galvanized steel wire handle to be attached to a garden bucket. The wire handle is arch-shaped and is made of galvanized steel, and contains a white plastic grip in the center of the handle. The handle will be sold and marketed to gardening centers. |
| Reason: N/A |
| Ruling Date: March 2, 2023 |
N331103: The tariff classification of footwear from Vietnam
| HTS: 6403.91.6075, 8.5%, "Footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths, and boys: other: other: for men: other." |
| Item: Footwear comprised of a leather boot bottom covering the top, sides, and heel of the foot, and a textile shaft that covers the ankle but not the knee. The boot has functional laces with a combination of three metal eyelets and two hooks on each side of a separately attached tongue. The external surface area of the upper (esau) consists predominantly of leather and the remaining balance is cotton denim material. The thick, lugged outer sole unit is made of rubber or plastics. |
| Reason: N/A |
| Ruling Date: March 2, 2023 |
N331110: The tariff classification of a copper decorative ornament from Japan
| HTS: 8306.29.0000, free, "Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof: Other. |
| Item: A Nageshikazari, which is a decorative ornament used for adorning the walls of traditional Japanese rooms. It is used on both the outside and inside of shrines and temples, and is available in multiple styles. It is comprised of three parts: a copper base painted black, a smaller gold-plated copper flower resembling the Japanese Imperial Chrysanthemum Seal, and a brass screw with a copper cap painted black. The screw attaches the copper flower to the base and then attaches the complete decoration onto a beam or wall. |
| Reason: N/A |
| Ruling Date: March 2, 2023 |
N330638: The tariff classification of Icosapent Ethyl Capsules in dosage form, from China, and the classification of Norelgestromin and Ethinyl Estradiol Transdermal System from Argentina and India
| HTS: (1) 3004.90.9220, 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: Cardiovascular medicaments.” |
| (2) 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.” |
| Items: (1) Icosapent Ethyl, imported in 0.5 gram capsules, belongs to a class of drugs called Lipid-Lowering Agents. It is available by prescription only as an adjunct to diet to reduce triglyceride (TG) levels in adult patients with severe (500 mg/dL) hypertriglyceridemia. (2) Norelgestromin and Ethinyl Estradiol Transdermal System, imported in 150 mcg/35 mcg day, is a combination transdermal contraceptive system containing norelgestromin (a progestin) and ethinyl estradiol (an estrogen). It is indicated for the prevention of pregnancy in women with a body mass index BMI < 30 kg/m2 for whom a transdermal delivery system is an appropriate method of contraception. |
| Reason: N/A |
| Ruling Date: March 1, 2023 |
N330708: The country of origin of Chlorpromazine Hydrochloride Injection USP, 25 mg/mL
| Country of Origin: Italy |
| Item: Chlorpromazine Hydrochloride Injection USP, imported in 25 mg/mL, is an anti-psychotic drug. It is indicated for the treatment of schizophrenia and other disorders. The active pharmaceutical ingredient, chlorpromazine hydrochloride, is manufactured in Italy and that the finished injection in dosage form is made in India where the chlorpromazine hydrochloride will be mixed with various inactive ingredients to produce the final injection in dosage form. |
| Reason: The mixing of the active ingredient with the inactive ingredients into the final injection in India does not result in a substantial transformation. |
| Ruling Date: March 1, 2023 |