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:
N333664: The country of origin of Nitroglycerin Sublingual Tablets USP
| Country of Origin: Italy |
| Item: A medicinal preparation containing Diluted Nitroglycerin, a vasodilator, as the active ingredient. It is indicated for acute relief of an attack or acute prophylaxis of angina pectoris due to coronary artery disease. Nitroglycerin Sublingual Tablets will be imported in dosages of 0.3 mg, 0.4 mg and 0.6 mg. Nitroglycerin is also known as Glyceryl Trinitrate (GTN). |
| Reason: The mixing of the active ingredient with the inactive ingredients into the final dosage Nitroglycerin Sublingual Tablets in India does not result in a substantial transformation. |
| Ruling Date: July 18, 2023 |
N333670: The tariff classification of Oxaliplatin (CAS # 61825-94-3) from Argentina
| HTS: 2843.90.0000, free, "Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals: Other compounds; amalgams." |
| Item: An organic precious metal compound in liquid form, mixed with water. Oxaliplatin is a platinum-based drug used in combination with infusional flurouracil and leucovorin, which is indicated for adjuvant treatment of stage III colon cancer in patients who have undergone complete resection of the primary tumor and for treatment of advanced colorectal cancer via Intravenous infusion. |
| Reason: N/A |
| Ruling Date: July 18, 2023 |
N333673: The tariff classification of a woman’s boot from China
| HTS: 6405.90.9060, 12.5%, "Other footwear: other: other: other." |
| Item A woman’s western-style boot. The majority of the external surface area of the upper (esau) consists of textile material that is completely obscured with glass stones of varying sizes. The balance of the esau is rubber/plastics (PU) at the topline and over the toes. The outer sole has a faux leather stacked heel and rubber/plastics touching the ground. The value is over $12 per pair. |
| Reason: N/A |
| Ruling Date: July 18, 2023 |
N333740: The tariff classification of boxed aluminum foil from China
| HTS: 7607.11.6010, 9903.85.01, 9903.88.15, 5.3% + 10% + 7.5%, "Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: rolled but not further worked: of a thickness not exceeding 0.15 mm: of a thickness exceeding 0.01 mm: boxed aluminum foil weighing not more than 11.3 kg." |
| Items: Regular and heavy duty boxed aluminum foil used in baking and grilling. The regular aluminum foil measures .016 mm in thickness and the heavy duty aluminum foil measures .023 mm in thickness. Imported in rolls, both types of foil weigh less than 11.3 kg (25 lbs.) and have not been backed. |
| Reason: N/A |
| Ruling Date: July 18, 2023 |
N333769: The tariff classification of a ceramic and glass rain gauge from China
| HTS: 9015.80.8080, 9903.88.01, free + 25%, “Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Other instruments and appliances: Other: Other: Other.” |
| Item: A ceramic and glass rain gauge, which has a heart-shaped ceramic enclosure with a permanently affixed glass tube used to measure the amount of rainfall. The item is intended for use in a flower bed or garden and provides both decorative and functional properties. The device is made of 80% ceramic, 19% glass, and 1% glue. The round glass tube has measurement markers up to five inches and can hold a maximum of six inches of rain. |
| Reason: The ceramic and glass rain gauge is similar in function to the glass rain gauges in HQ H308673. |
| Ruling Date: July 18, 2023 |
N333853: The tariff classification and country of origin of a gas particulate filter
| Country of Origin: (scenario 1) U.S. |
| (scenario 2): Germany or China (depending on where the plugging operation was performed) |
| (scenario 3): Germany |
| HTS: 8421.32.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines.” |
| Item: A device designed for filtering particulates in motor vehicle exhaust flows. The particulate filtering capability is imparted by a precision “plugging” of adjacent channels to direct the gas flow and particulate filtering through the walls of the substrate. The base filter is a ceramic composition with inherent properties that make the cell walls porous and permeable to allow exhaust gases to pass through. The plugs are made of a non-porous cement composition designed to obstruct airflow and force exhaust into the open filter cells. In the condition as exported, the porosity of the walls of the substrate channels and of the filter after plugging would provide filtration of particles down to the range of 7 to 8 microns, filtering approximately 70-80% of all particulates. After application of the APT coating, the filtration efficiency is improved, providing almost 100% filtration of particulates. |
| Reason: The particulate filtering capability and use of the fired substrate is imparted by the precision “plugging” of adjacent channels to direct the gas flow and particulate filtering through the walls of the substrate. The plugging process provides substantial added value and creates a new name, character and use different from the bare substrate, which can have several uses including functioning as a catalytic converter. |
| Ruling Date: July 18, 2023 |
N333860: The tariff classification and country of origin of steel compressed gas containers
| Country of Origin: China |
| HTS: (1) 7311.00.0030, 9903.88.03, free + 25%, "Containers for compressed or liquefied gas, of iron or steel: Certified prior to exportation to have been made in accordance with the safety requirements of sections 178.36 through 178.68 of title 49 CFR or under a specific exemption to those requirements: Seamless steel containers not overwrapped, marked DOT 3A, 3AX, 3AA, 3AAX, 3B, 3E, 3HT, 3T or DOT-E followed by a specific exemption number." |
| (if not certified prior to exportation to be manufactured in accordance with the safety requirements): 7311.00.0090, 9903.88.03, free + 25%, "Containers for compressed or liquefied gas, of iron or steel: Other." |
| Item: A seamless steel container, or tank, for compressed gas. It is refillable and is fitted with a valve. The container is manufactured in accordance with the safety requirements of 49 CFR 178.36 through 178.68, but it is not indicated whether it is certified prior to exportation. The containers are not overwrapped. |
| Reason: The component that gives the container its basic identity is the cylinder that is manufactured in China. The assembly of the valve and cylinder does not substantially transform the cylinder into a new and different article. |
| Ruling Date: July 18, 2023 |
N333898: The tariff classification of a Halloween decoration from China
| HTS: 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A freestanding, illuminated, spherical tabletop decoration depicting a full moon and features the printed silhouette image of a witch riding her broomstick. The sphere is predominately made of plastic, which sits atop a plastic base. The illumination merely enhances the item and is operated by an on/off switch located on the flat bottom of the sphere. The item will be marketed and sold exclusively as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: July 18, 2023 |
N334016: The tariff classification of ceramic cookie cutters from China
| HTS: 6912.00.4810, 9.8%, "Tableware and kitchenware: Other: Other: Other: Other." |
| Item: Cookie cutters made of ceramic stoneware and are safe for food contact. The set includes five cookie cutters shaped like an elf, a gingerbread man, a reindeer, Santa Claus, and a snowman. Each cutter measures approximately 6 inches high by ½ an inch deep. Each item contains a red ribbon tied through a top hole in the cookie cutter. |
| Reason: In the case of functional articles, to allow for classification in 9817.95.05, HTSUS, the product must be a three-dimensional, sculpted, full-bodied representation of an accepted symbol of an accepted holiday. The five cookie cutters are not three-dimensional and do not qualify for subheading 9817.95.05. |
| Ruling Date: July 18, 2023 |
N333594: The country of origin of Honey
| Country of Origin: South Africa and Zambia |
| Item: Honey harvested in Zambia and South Africa before being processed and bottled in South Africa. |
| Reason: The honey is not substantially transformed as a result of the processing and bottling that is performed in South Africa |
| Ruling Date: July 17, 2023 |