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:
N332853: The country of origin of a coiled audio cable
| Origin: Vietnam |
| Item: A 6-foot coiled audio cable with microphone. The cable consists of a 6-foot length of insulated cable affixed with 3.5mm audio jacks on both ends. This cable also incorporates an inline microphone with a control button, located toward the end of the cable in close proximity to the user’s mouth. The subject cable can be used to connect compatible devices to headphones or headsets. |
| Reason: The manufacturing process that takes place in Vietnam is substantial and complex. The various components and subcomponents are transformed within Vietnam into a different article with a new name, character, and use. |
| Ruling Date: May 23, 2023 |
N332867: The tariff classification of an upper body garment from Peru
| HTS: 6106.20.2030, 32%, “Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” |
| Item: A girl's upper body garment constructed of 92% polyester, 8% spandex jersey knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment features a crew neckline, short raglan sleeves and a slightly longer back panel. |
| Reason: N/A |
| Ruling Date: May 23, 2023 |
N332902: The tariff classification of self-adhesive polypropylene patches from China
| HTS: 3919.90.5060, 9903.88.02, 5.8% + 25%, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastic, whether or not in rolls: other: other: other." |
| Items: Three clear self-adhesive polypropylene patches: a 3” circle, 2” square and 2” x 4” rectangle. Each patch is coated on one side with adhesive, affixed to release paper and individually sealed in a kraft paper sleeve. The three patches are packaged together in a cardboard box labeled for retail sale. The patches are marketed for use to cover rips on pet toys. |
| Reason: N/A |
| Ruling Date: May 23, 2023 |
N328973: The tariff classification and country of origin of Cocoa Syrups
| Country of Origin: Canada |
| HTS: (1), (2), (3) (if imported in quantities that fall within the limits described in additional U.S. note 7 to chapter 17): 1806.20.7100, 10%, "Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions." |
| (1), (2), (3) (If not described in additional U.S. note 7 to chapter 17 and not entered pursuant to this chapter’s provisions): 1806.20.730, 8.5% + ¢30.5/kg |
| (4), (5): 1806.20.7800, 10%, "Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions." |
| Items: Cocoa syrups that will be used by U.S. food manufacturers to make various foodstuffs. The cocoa syrups will be shipped in bulk tankers with a capacity of 20,000 liters. (1) 52% sugar, 32.5% water and 15.5% cocoa powder. (2) 65% sugar, 32.5% water, and 2.5% cocoa powder. (3) 56.5% sugar, 32.5% water, and 11% cocoa powder. (4) "23% cacao, syrup sugar and cocoa. (5) 62.5% sugar, 32.5% water, and 5% cocoa powder. |
| Reason: Because the foreign cocoa powder contained in the cocoa syrups is classified in a subheading outside of subheading 1806.20, the tariff shift rule is met. |
| Ruling Date: May 22, 2023 |
N331539: The tariff classification of a BPF SPA Rapid Kit from Spain
| HTS: 3822.19.0080, free, "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006 ... d]iagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: other: other: other.” |
| Item: The “BPF SPA Rapid Kit” is used to detect somatic coliphages which indicate the presence of fecal pollution in water. The kit contains all the elements required to assess microbial water quality. |
| Reason: N/A |
| Ruling Date: May 22, 2023 |
N332483: The tariff classification of brackets from New Zealand
| HTS: 8302.41.6080, 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… Other." |
| Item: The GRIDLOK 10C Channel. It is made of galvanized steel and is designed to reinforce a drywall suspended ceiling framing system in seismic zones. The item is made of two primary components: The Saddle Short and the 4-way fly plate. The Saddle Short is an inverted L shaped flange. The 4-way fly plate consists of a bracket made of a single piece of metal in the shape of a cross. |
| Reason: N/A |
| Ruling Date: May 22, 2023 |
N332520: The tariff classification of edge-glued, beveled wood siding from China
| HTS: 4418.99.9195, 9903.88.03, 3.2% + 25%, "Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other." |
| Item: beveled wood siding. The wood board is constructed of Japanese cedar wood that is finger-jointed and edge-glued. The siding is covered with a gray paint. |
| Reason: While end-jointing is permitted by the language of heading 4409, edge-joining is not. |
| Ruling Date: May 22, 2023 |
N332684: The tariff classification of packaging items from China
| HTS: (1) 4819.50.4040, free, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. |
| (2): Insufficient information |
| (3): 3923.50.0000, 5.3%, "Stoppers, lids, caps and other closures, of plastics." |
| (4): 5806.32.1030, 6%, “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of man-made fibers: Ribbons: Other: Of a width not exceeding 12 cm: Of polyester: With woven selvedge: Other.” |
| (5): 4819.50.4040, free, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Items: (1) A rigid, non-corrugated paperboard box with a hinged lid and magnetic closure. The box appears to be approximately 4” wide by 10” long by 1.5” high. (2) rectangular, non-corrugated paperboard insert that will be inserted into the box. (3) An acetate cover composed of clear acetate sheet and is rectangle-shaped with four sides folded down to allow it to fit into the paperboard box. The cover will protect and provide a clear view of the goods eventually packaged inside. (4) A narrow woven ribbon used for decorative purposes. The ribbon is composed of polyester, approximately one centimeter in width and contains woven selvedges. The ribbon will be imported in two different forms. When the ribbon is shipped separately, it will be imported on rolls. When the ribbon is imported with the cardboard box, acetate cover, and cardboard insert, it will be cut to length at a 45 degree angle and tied into a bow. (5) A square box with an angled top that is constructed of rigid paperboard. The box lid is a flat square fitted that fits into the opening of the top of the box. The lid has a textile ribbon tab that allows it to be lifted out of the opening and off of the box. The box and lid are lined with polyester velvet textile. The box appears to be an appropriate size for the packaging of a pair of cufflinks. The box is not fitted and does not contain any insert. |
| Reason: N/A |
| Ruling Date: May 22, 2023 |
N332777: The tariff classification of a woman’s blouse from Vietnam
| HTS: 6106.20.2010, 32%, "Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s." |
| Item: A woman’s tank-styled blouse constructed from 95% nylon, 5% spandex knit fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The sleeveless loose-fitting garment extends from the neck to below the hips and features a V-styled opening, a point collar, a self-fabric ruffle that surrounds each armhole, a small rubber logo at the front left above the hem, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: May 22, 2023 |
N332795: The country of origin of Doxepin Hydrochloride Capsules
| Origin: Italy |
| Item: Doxepin Hydrochloride, imported in 10 mg, 25 mg, 50 mg, 75 mg, 100 mg, and 150 mg capsules, is a tricyclic antidepressant. It is indicated for the treatment of psychoneurotic patients with depression and/or anxiety, depression and/or anxiety associated with alcoholism, depression and/or anxiety associated with organic disease and psychotic depressive disorders with associated anxiety including involutional depression and manic-depressive disorders. |
| Reason: The mixing of the active ingredient Doxepin Hydrochloride with the inactive ingredients into the final dosage Doxepin Hydrochloride Capsules in India does not result in a substantial transformation. |
| Ruling Date: May 22, 2023 |