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:
N333731: The tariff classification of Carbonyl Sulfide, CAS# 463-58-1, from China
| HTS: 2830.90.9000, 9903.88.03, 3% + 25%, "Sulfides; polysulfides, whether or not chemically defined: Other: Other." |
| Item: 100% Carbonyl Sulfide. It is a colorless chemical compound with a chemical formula of COS. The product is gas under pressure and extremely flammable. |
| Reason: N/A |
| Ruling Date: July 7, 2023 |
N333732: The tariff classification of 1,1,1,3,3,3-Hexafluoropropane (CAS # 690-39-1) from China
| HTS: 2903.46.1000, 3.7%, "Halogenated derivatives of hydrocarbons: Saturated fluorinated derivatives of acyclic hydrocarbons: 1,1,1,3,3,3-hexafluoropropane (HFC-236fa)." |
| Item: A hydrofluorocarbon also known by the trade name R236fa or HFC-236fa. It is a colorless liquified gas with the chemical formula C3H2F6. |
| Reason: N/A |
| Ruling Date: July 7, 2023 |
N333473: The tariff classification of Metoprolol Succinate Extended Release Tablets in dosage form, from India
| HTS: 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.” |
| Item: Metoprolol Succinate, imported in 25 mg, 50 mg, 100 mg and 200 mg extended release tablets, is a selective ß1 receptor blocker. It is indicated for the treatment of hypertension and angina. |
| Reason: N/A |
| Ruling Date: July 6, 2023 |
N333571: The tariff classification of a fingertip toothbrush from China
| HTS: 9603.21.0000, 9903.88.15, free + 7.5%, “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [t]oothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: [t]oothbrushes, including dental-plate brushes.” |
| Item: A toothbrush that is designed to be worn on the user’s fingertip and does not feature a handle. It is molded in one piece from polypropylene plastic. The toothbrush features bristles on one side and a tongue scraper on the opposite side. |
| Reason: N/A |
| Ruling Date: July 6, 2023 |
N333598: The country of origin of an e-cigarette atomizer unit
| Country of Origin: Indonesia |
| Items: Disposable cartridge atomizers. They are constructed of a heating module within a sealed housing with an electrical connection unit on one end. After importation, the device is filled with e-liquid and a power module is added to one end and a mouthpiece to the other. This completed unit will be used as a personal vaporizing device. No liquid is imported with the device. |
| Reason: The heating module is the essential component of the finished article and its creation in Indonesia renders the end use predetermined. All subsequent assembly performed in China is not significantly complex to change the name, character, or use of the subassembly. |
| Ruling Date: July 6, 2023 |
N333600: The tariff classification of an outboard motor from China
| HTS: 8407.21.0040; 9903.88.01, free + 25%, “Spark-ignition reciprocating or rotary internal combustion piston engines: Marine propulsion engines: Outboard motors: Less than 22.38 kW.” |
| Item: A Yadao T4.0 water cooled, 2-stroke, 4 horsepower outboard motor, principally used with small vessels. The maximum output of the motor is 2.9 kW. The motor features a recoil starter, which starts when the operator pulls the handle. Once the motor is running, it must be shifted into gear by positioning a gear handle on the side of the unit. A throttle is used to increase engine rates per minute and thrust. The unit will be shipped empty of fluids and will require oil, fuel, gear oil, and grease applied by a grease fitting. It is normally installed onto the transom of a boat using attached clamping bolts on the unit. It is powered by a mix of unleaded gasoline and 2 stroke oil. At importation, the unit will be nearly assembled, with the operating level disconnected. |
| Reason: N/A |
| Ruling Date: July 6, 2023 |
N333678: The tariff classification of steel beams from Indonesia, China, South Korea, and India
| HTS: (if not from China) 7216.99.0010, 9903.80.01, free + 25%, "Angles, shapes and sections of iron or nonalloy steel: Other: Other: Drilled, notched, punched or cambered." |
| (if from China) 7216.99.0010, 9903.80.01, 9903.88.15, free + 25% + 7.5%, "Angles, shapes and sections of iron or nonalloy steel: Other: Other: Drilled, notched, punched or cambered." |
| Items: Hot-rolled carbon steel wide flange beams. The beams are either black or galvanized and have holes or slots drilled at each end. The beams will be imported in various lengths and are made to ASTM Standard A36/A572/A992. They will ultimately be installed at a solar farm project site. |
| Reason: Although the beams will ultimately be used as a structural support, at the time of importation they are not identifiable as “prepared for use in structures.” |
| Ruling Date: July 6, 2023 |
N333330: The country of origin of a Tonneau cover
| Country of Origin: China |
| Item: A custom fitted cover for truck beds that keep truck cargo safe, even in extreme conditions. The cover is constructed from four honeycomb/fiberglass skinned panels, which are manufactured into a cover using a specialized adhesive. The cover opens and closes by folding. A prop rod can hold the unfolded cover in the vertical position. The cover has a continuous side seal to ensure a water-tight fit over the truck’s bed. It also has a latch system, a tailgate endcap, a bulkhead buckle, and a secondary tether. |
| Reason: All foreign components have a predetermined use and they do not undergo any physical change in Vietnam. |
| Ruling Date: July 5, 2023 |
N333398: The tariff classification of Ketorolac Tromethamine Injection in dosage form, from Italy
| HTS: 3004.90.9228, 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: Analgesics, antipyretics and non-hormonal anti-inflammatory agents: Other.” |
| Item: A nonsteroidal anti-inflammatory drug (NSAID). It is indicated for the short-term management of moderately severe acute pain that requires analgesia at the opioid level, usually in a postoperative setting. It is also used to treat moderate to severe pain, rheumatoid arthritis, osteoarthritis, ankylosing spondylitis, menstrual disorders, and headaches. |
| Reason: N/A |
| Ruling Date: July 5, 2023 |
N333420: The country of origin of toaster ovens from Vietnam
| Country of Origin: Vietnam |
| Items: Toaster ovens in a series that come in a variety of sizes, such as 10-liter, 18-liter, 25-liter, and 32-liter capacity. They are 1500-watt electric-power mechanical structure, single-function ovens with rectangular front doors. They are all designed for domestic use. Depending on the model within the series, packaged accessories may include a user manual, crumb tray, baking rack, or baking/drip pan. The models within the series vary slightly because they are sold into different markets with different color schemes, and have different accessories or slightly different features. The models all use the same platform, with only one or two parts that may vary between models in the series. |
| Reason: The Chinese parts underwent enough of a change to afterward emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. |
| Ruling Date: July 5, 2023 |