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:
N333934: The country of origin of Integrated Circuits
| Country of Origin: South Korea |
| Items: Three similar models of integrated circuits. The production of each IC begins with the manufacture of a semi-conductor wafer. The ICs undergo manufacturing steps in 2 different countries, South Korea and China. |
| Reason: Wafers (which contain the completed integrated circuits) manufactured within South Korea do not undergo a substantial transformation as a result of the manufacturing process that takes place in China. They retain their identity as integrated circuits with a predetermined end use. |
| Ruling Date: July 28, 2023 |
N333935: The tariff classification of Balsalazide Disodium Capsules USP and Carbidopa Tablets in dosage form, from Taiwan and India, respectively
| HTS: (1) 3004.90.9260, 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 digestive system: Other.” |
| (2) 3004.90.9240, 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: Other.” |
| Items: (1) Balsalazide Disodium, imported in 750 mg capsules, is an anti-inflammatory drug that is indicated for the treatment of mildly to moderately active ulcerative colitis in patients 5 years of age and older. In your letter, you stated Balsalazide Disodium capsules will be imported from India.(2) Carbidopa, imported in 25 mg tablets, is in a class of medications called decarboxylase inhibitors. It is indicated for use with carbidopa-levodopa or with levodopa in the treatment of the symptoms of idiopathic Parkinson’s disease, postencephalitic parkinsonism, and symptomatic parkinsonism, which may follow injury to the nervous system by carbon monoxide intoxication and/or manganese intoxication. |
| Reason: N/A |
| Ruling Date: July 28, 2023 |
N334248: The tariff classification of a ceramic cup and spoon from China
| HTS: 6912.00.4500; 9817.95.05, free, “Ceramic tableware…other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen.” |
| Items: A ceramic mug and spoon comprised of 100% dolomite ceramic. The red cup is shaped to resemble a three-dimensional representation of Santa Claus. The drinking vessel has a handle on one side with two apertures through which a spoon is inserted. The cup is not intended for use with a saucer and is designed for household use. |
| Reason: The ceramic cup and ceramic spoon set both incorporate a motif that is associated with Christmas. |
| Ruling Date: July 28, 2023 |
N333771: The country of origin of single handle shower systems
| Country of Origin: Vietnam |
| Items: Two single handle shower systems. One consists of a plastic showerhead, a shower arm, an escutcheon, a single-handle brass valve that controls the flow of water, and a tub spout. The other consists of a plastic showerhead, a shower arm, an escutcheon, and a single-handle brass valve that controls the flow of water. The items for each system are packaged together ready for retail sale. |
| Reason: For each system, the valve provides the essential character. It is CBP's view that the components lose their identities in Vietnam to become a brass valve. |
| Ruling Date: July 27, 2023 |
N333775: The tariff classification of Yuzu Extract from Japan
| HTS: 2009.31.6060, 7.9%, “Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter … juice of any other single fruit … of a Brix value not exceeding 20 … other … concentrated.” |
| Item: The juice and zest of 80% South Korean and 20% Japanese Yuzus. You have stated that the Brix value of Yuzu Extract is approximately 2.7 degrees. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333795: The tariff classification of adjustable threshold ramps from China
| HTS: 7616.99.5190, 9817.00.96, free, "Other articles of aluminum, other, other, other, other, other, other." |
| Items: Adjustable Height Solid Threshold Ramps with a 400 pound weight capacity. The ramps are made from high-strength aluminum with an epoxy-based grit coat surface for traction in all weather conditions. The edges of the ramp are painted a bright yellow for high visibility and have about 1/4” high edge rail for safety. The ramp can be used with wheelchairs, scooters, walkers, and power chairs. |
| Reason: The ramps satisfy the description set forth in Chapter 98, Subchapter XVII as being specially designed or adapted for the use or benefit of the handicapped. |
| Ruling Date: July 27, 2023 |
N333817: The tariff classification of a Craft Pottery Kit from China
| HTS: 3407.00.2000, free, "Modeling pastes, including those put up for children’s amusement." |
| Item: A retail-ready craft pottery kit consisting of an instruction booklet, stoneware clay, four pods of paint, one paintbrush, four wooden carving tools, and clear glaze. All of the components are intended to be used together to create clay pottery which may be displayed. This product will be marketed for adults who want to take a craft break to relax. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333818: The tariff classification of a Bath and Shower Bomb Kit from China
| HTS: 2836.30.0000; 9903.88.03, free + 25%, "Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate: Sodium hydrogencarbonate (Sodium bicarbonate)." |
| Item: A retail-ready Bath and Shower Bomb Kit consisting of an instruction booklet, 2.64 ounces of citric acid, 1.41 ounces of potassium chloride, 3.88 ounces of sodium bicarbonate, 0.17 fl. ounces of yellow dye, 0.07 fl. ounces each of eucalyptus and lemon fragrances, and one plastic sphere mold. All of the components are intended to be used together to create bath and shower bombs. This product will be marketed for adults who want to take a craft break to relax. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333822: The tariff classification of Mindful Metallic Rocks decorating kit from China
| HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets." |
| Item: A rock decorating kit. The kit’s components include four river stones, five acrylic paints, one fine paintbrush, one dotting tool, and one 24-page instruction booklet. All of the components will be packaged together for retail sale and marketed for adults who want to take a craft break and relax. |
| Reason: N/A |
| Ruling Date: July 27, 2023 |
N333881: The tariff classification of various moldings from Canada
| HTS: (1), (2) 4409.10.4090, free, "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Coniferous: Other: Wood moldings: Standard wood molding: Pine (Pinus spp.): Other." |
| (3) 4418.99.9195, 3.2%, "Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other." |
| Items: Three solid wood items: (1) a window casing, (2) a baseboard, and (3) a handrail. Each consists of Eastern White Pine and is unfinished. The window casing functions as a trim for a window. It is not finger-jointed or otherwise end-joined. The baseboard trims a wall along the floor. It is not finger-jointed or otherwise end-joined. The handrail is constructed of two superimposed pieces of wood laminated together. It is continuously shaped along its length with two curved upper edges. |
| Reason: The window casing and baseboard are constructed of solid wood. The handrail is constructed of superimposed, laminated wood. The ENs specifically exclude “Moulded wood built up by superimposing a moulding on another piece of moulded or unmoulded wood” from heading 4409. |
| Ruling Date: July 26, 2023 |