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:
N331108: The tariff classification of a ceramic decoration from China
| HTS: 6913.90.5000: 9903.88.15, 6% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: A flocked cat designed for indoor household decoration. The cat sits in a sitting position with its tail wrapped around its legs. The cat is made from a one-piece mold of dolomite ceramic and is covered in black polyester flocking. |
| Reason: N/A |
| Ruling Date: March 7, 2023 |
N331220: The tariff classification of floor mat from China
| HTS: 5702.92.9000, 9903.88.03 2.7% + 25%, “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, Karamanie’ and similar handwoven rugs: Other, not of pile construction, made up: Of man-made textile materials: Other.” |
| Item: A floor mat consisting of a polyurethane foam core with rounded corners and a 100% polyester woven fabric cover with a zippered closure on one side. The face of the cover is made from a yarn dyed woven fabric. The back of the cover is a black woven fabric covered with plastic non-slip dots. The foam core and zippered cover are imported together as one unit. |
| Reason: N/A |
| Ruling Date: March 7, 2023 |
N331250: The tariff classification of wooden boxes from China
| HTS: 4420.90.4500: 9903.88.0, 4.3% + 25%, “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textiles.” |
| Items: Small wooden trinket boxes constructed of fir wood. They each have a hinged lid secured with a base metal latch and two synthetic leather studded straps wrapped around for decorative purposes. The top is decorated with a skull and crossed swords motif. The boxes are unlined. |
| Reason: The boxes are functional storage boxes, not merely decorative ornaments |
| Ruling Date: March 7, 2023 |
N330820: The country of origin of Aripiprazole Orally Disintegrating Tablets
| Country of Origin: India |
| Item: Aripiprazole, imported in 10 mg and 15 mg orally disintegrating tablets, is a medicinal preparation containing Aripiprazole, a psychotropic drug as the active ingredient. It is indicated for the treatment of schizophrenia, bipolar disorder, irritability associated with autistic disorder and Tourette's syndrome. The active pharmaceutical ingredient, aripiprazole, is manufactured in India and the finished aripiprazole orally disintegrating tablets in dosage form are made in Bangladesh. In Bangladesh, the aripiprazole will be mixed with various inactive ingredients to produce the final aripiprazole orally disintegrating tablets in dosage form. |
| Reason: The mixing of the active ingredient aripiprazole with the inactive ingredients into the final aripiprazole orally disintegrating tablets in Bangladesh does not result in a substantial transformation. |
| Ruling Date: March 6, 2023 |
N330885: The tariff classification of a frozen chocolate mousse from France
| HTS: (if imported in quantities that fall within the limits described in additional U.S. notes 10 to chapter 4) 1806.90.0500, 3.5%, "Chocolate and other food preparations containing cocoa…other… other… described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions." |
| (If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids): 1806.90.0800, 37.2¢/kg + 6%, Chocolate and other food preparations containing cocoa…other… other… described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions." |
| Item: The subject merchandise is described as a chocolate mousse consisting of 41 percent dark chocolate, 26 percent egg white, 19.8 percent cream, 9 percent egg yolk, 4 percent caramel, and 0.2 percent salt. You state that the finished product contains less than 21 percent butterfat and 19.8 percent milk solids. The ready to eat chocolate mousse is imported in frozen condition, individually packed for retail sale in cardboard pots containing 70 grams respectively, 6 pots to a cardboard package. |
| Reason: N/A |
| Ruling Date: March 6, 2023 |
N330997: The tariff classification of extruded aluminum products from India
| HTS: (1) 7604.21.0010, 9903.85.01, 1.5% + 25%, "Aluminum bars, rods and profiles: of aluminum alloys: hollow profiles, heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
| (2): 7604.29.1010, 9903.85.01, 5% + 25%, "Aluminum alloys: other: other profiles, heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
| (3): 7608.20.0030, 9903.85.01, 5.7% + 25%, "Aluminum tubes and pipes: of aluminum alloys, seamless." |
| (4) 8302.41.6045, 3.9%, "Base metal mountings, fittings and similar articles… other mountings, fittings and similar articles, and parts thereof: suitable for buildings: other: of iron or steel, of aluminum or of zinc… suitable for interior and exterior doors (except garage, overhead or sliding doors): other." |
| Items: A tube, a corner key and various profile shapes of different configurations used to manufacture screen room panels and screen doors. The subject merchandise is made from type 6063-T5 aluminum alloy and has been extruded. The extrusions are powder coated and will be imported in 10, 12, 14, 17 and 24 foot lengths. (1) Aluminum extrusions that have a uniform cross section along their entire length with one enclosed void. Extrusions of this kind are considered hollow profiles for tariff purposes. (2) Aluminum extrusions that have a uniform cross section along their entire length with no enclosed void (open construction). For tariff purposes, these extrusions are considered open or other profiles. (3) An extruded aluminum tube used in the manufacture of screen door panels. This seamless tube measures 3.5 inches X 3.5 inches and has a wall thickness of 0.094 inch. (4) A Screen Door Key used to connect the sides of a screen door frame at a 45 degree angle. |
| Reason: N/A |
| Ruling Date: March 6, 2023 |
N331086: The tariff classification of a cast iron base from China and Hungary
| HTS: 8466.93.9885, 4.7%, "Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Other: For machines of headings 8456 to 8461: Other: Other: Other: Other: Other." |
| Item: An a-axis Base, which will be used as the foundation of a Specht 800 Machining Center. The machining center is a multi-axis CNC machining center that will perform multiple machining activities such as milling, boring, drilling, reaming, and tapping, and will be used in the production of automotive parts such as cylinder blocks and heads. The subject a-axis base is made of cast iron and provides the foundation for the machining center. |
| Reason: N/A |
| Ruling Date: March 6, 2023 |
N331175: The tariff classification of a Halloween decoration 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 three-dimensional decoration composed of three small medium density fiberboard wooden boxes permanently attached in a pile from largest to the smallest on top. The boxes bears the images of the skeletal character, Jack Skellington and Sally from the movie, “The Nightmare Before Christmas,” the words “Love You” and “To Death” surrounded by images of bats, tomb stones, a skull, bones, and a coffin. The item will be marketed and sold exclusively as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: March 6, 2023 |
N330651: The tariff classification of Carglumic Acid (CAS # 1188-38-1) from Italy
| HTS: 2924.19.1150, free, “Carboxyamide-function compounds; amide-function compounds of carbonic acid: Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Other: Other." |
| Item: Carglumic Acid (CAS# 1188-38-1). It is also known as (2S)-2-(Carbamoylamino)pentanedioic acid. You indicate that it is an active pharmaceutical ingredient imported from Italy. |
| Reason: N/A |
| Ruling Date: March 3, 2023 |
N330709: The country of origin of Formoterol Fumarate Inhalation Solution 20 mcg/2 mL
| Country of Origin: Italy |
| Item: Formoterol Fumarate, imported in 20 mcg/2 mL inhalation solution, is a beta2-adrenergic bronchodilator. It is indicated for the long-term, twice daily (morning and evening) administration in the maintenance treatment of bronchoconstriction in patients with chronic obstructive pulmonary disease (COPD), including chronic bronchitis and emphysema. |
| Reason: The mixing of the active ingredient Formoterol Fumarate with the inactive ingredients into the final Formoterol Fumarate Inhalation Solution in dosage form in India does not result in a substantial transformation |
| Ruling Date: March 3, 2023 |