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:
N331972: The tariff classification of a coffee table and an end table from China
| HTS: 9403.89.6015, 9903.88.03, free + 25%, "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” |
| Items: A rectangular coffee table made of bamboo, glass, and stainless steel. A square end table made of bamboo, glass, and stainless steel. |
| Reason: CBP has frequently determined that the material that comprises a tabletop imparts the essential character to a table. |
| Ruling Date: April 13, 2023 |
N332157: The tariff classification of a women’s raincoat from China
| HTS: 6210.30.5010, 9903.88.15, 7.1% + 7.5%, "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other: Overcoats, carcoats, capes, cloaks and similar garments." |
| Item: A women’s raincoat constructed from a two-layer laminated fabric consisting of a 100% polyester woven fabric bonded to a thermoplastic polyurethane (TPU) film. The garment features a full front opening with a two-way zipper closure that extends to the base of a scuba-type hood; an inner storm flap; long, loose-fitting sleeves with self-fabric cuffs; welt pockets below the waist; and a sweeping curved hem. The garment also includes a drawstring inserted through a casing in the waist, which can be tightened and held in place with locks attached to the drawstring ends. |
| Reason: N/A |
| Ruling Date: April 13, 2023 |
N331631: The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for “Super seed cereal - Apple Cinnamon” from Canada
| HTS: (if imported in airtight containers) 1904.20.1000, 5.6%, "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: In airtight containers and not containing apricots, citrus fruits, peaches or pears." |
| (if imported in non-airtight containers) 1904.20.9000, 14.9%, "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: Other." |
| Country of Origin: U.S. |
| USMCA Eligibility: Since the non-originating components are classified in a heading other than subheading 1904.20, the tariff shift rule is met. The cereal is considered an originating good under the USMCA |
| Item: A dry blend composed of quick oats, hemp hearts, brown sugar, diced apples, flaxseed, ground cinnamon and salt. The finished product will be packed in individual sachets, 5 single serving sachets in a master pouch for retail sale. The user is instructed to add water to the product and heat in the microwave for one minute. |
| Reason: N/A |
| Ruling Date: April 12, 2023 |
N331664: The tariff classification of a highchair cushion and tray placemat from South Korea
| HTS: (1) 9404.90.1090, 5.3%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton: Other.” |
| (2): 3924.90.1050, 3.3%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. Other." |
| Items: (1) A 2-piece set of waterproof cushions consisting of a seat cushion and a backrest cushion. Each piece is made of a 100% cotton thermoplastic polyurethane coated fabric encasing a 100% polyester fill. (2) A green rectangular-shaped flexible mat is made of 100% silicone to be used with the Stokke Tripp Trapp highchair tray. The placemat is designed to be placed on the highchair tray to protect it from scratches, food spills or stains. |
| Reason: N/A |
| Ruling Date: April 12, 2023 |
N331704: The tariff classification fiberboard doors from Italy
| HTS: 4418.29.8060, 4.8%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Doors and their frames and thresholds: Other: Other: Other." |
| Item: Medium density fiberboard panel coated with a plastic material and lacking any hardware. The dimensions of the article indicate that it is a barn-style, shaker-type door for an entryway. |
| Reason: Heading 4418 provides for Builders’ joinery and carpentry of wood. Builders’ joinery specifically includes doors, whether or not they are imported with their metal fittings, such as hinges, locks, and the like. While MDF is not specifically wood, Note 3 to Chapter 44, HTSUS, provides that “(h)eadings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” |
| Ruling Date: April 12, 2023 |
N331801: The tariff classification of Lacosamide Injection in dosage form, from India
| HTS: 3004.90.9230, 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 central nervous system: Anticonvulsants, hypnotics and sedatives.” |
| Item: Lacosamide Injection, imported in 200 mg/20 mL vials, is in a class of medications called anticonvulsants. It is indicated for the treatment of partial-onset seizures in adult patients. |
| Reason: N/A |
| Ruling Date: April 12, 2023 |
N331809: The tariff classification of Quetiapine Fumarate Tablets in dosage form, from India
| HTS: 3004.90.9235, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Item: Quetiapine Fumarate, imported in 25 mg, 50 mg, 100 mg, 200 mg, 300 mg and 400 mg tablets, is in a class of medications called atypical antipsychotics. It is indicated for the treatment of schizophrenia, acute manic or depressive episodes associated with bi-polar disorder, and major depressive disorder (MDD). |
| Reason: N/A |
| Ruling Date: April 12, 2023 |
N331841: The country of origin of Lenalidomide Capsules in dosage form
| Country of Origin: Latvia |
| Item: Lenalidomide, imported in 2.5 mg, 5 mg, 10 mg, 15 mg, 20 mg, and 25 mg capsules, is in a class of medications called immunomodulatory agents. It is used in combination with dexamethasone for the treatment of adult patients with multiple myeloma (MM). |
| Reason: The mixing of the active ingredient Lenalidomide (made in Latvia) with the inactive ingredients into the final dosage Lenalidomide Capsules in India does not result in a substantial transformation. |
| Ruling Date: April 12, 2023 |
N331858: The tariff classification of sleep pants from China
| HTS: 6108.92.0030, 9903.88.15, 16% + 7.5%, "Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Of man-made fibers; Other: Women’s." |
| Item: A women’s fleece sleep pant. The pants are composed of 100% polyester knit fabric. The pajama bottom features a covered elastic waistband with a non-functional ribbon drawstring and hemmed bottoms. The garment is intended to be worn as sleepwear, and will be labeled, sold and marketed as such. |
| Reason: N/A |
| Ruling Date: April 12, 2023 |