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:
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N318834: The tariff classification of a girl’s knit top from Cambodia
| HTS: 6114.20.0010, 10.8% “Other garments, knitted or crocheted: Of cotton: Tops: Women’s or girls.” |
| Item: A girl’s off the shoulder sleeveless top constructed from a 60% cotton, 40% polyester jersey knit fabric. The garment features thin spaghetti straps, an elasticized ruffle, and a hemmed bottom. The garment extends from shoulders to below the waist. |
| Reason: N/A |
| Ruling Date: April 22, 2021 |
N318793: The tariff classification of a ceramic candy bowl from China
| HTS: 6912.00.4810, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other… Suitable for food or drink contact.” |
| Item: A round ceramic candy bowl. The bowl’s exterior is orange in color with a top black lip and a bottom black base. The front of the bowl has a black spider crawling up a white spider web, and each side of the bowl features green witch hands. The item will be marketed and sold during the Halloween season. |
| Reason: The item has representations of recognized motifs and symbols in raised relief on the outer surface of the bowl, but the bowl itself is not in the form of a three-dimensional symbol or motif. Therefore, subheading 9817.95.05 would not apply. |
| Ruling Date: April 22, 2021 |
N318687: The tariff classification of VEMLIDY® Tablets (Tenofovir Alafenamide) in dosage form, from Canada
| HTS: 3004.90.9207, 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: Anti-infective medicaments: Antivirals.” |
| Item: VEMLIDY (Tenofovir Alafenamide), imported in 25 mg tablets, a hepatitis B virus (HBV) nucleoside analog reverse transcriptase inhibitor. |
| Reason: N/A |
| Ruling Date: April 22, 2021 |
N318627: The tariff classification of snow suits from Vietnam
| HTS: Men's snow suit: 6210.40.2540, 7.1%, "Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Recreational performance outerwear: Of man-made fibers: Other: Overalls and coveralls." Women's snow suit: 6210.50.0540, 7.1%, "Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other women’s or girls’ garments: Recreational performance outerwear: Of man-made fibers: Other: Overalls and coveralls." |
| Item: Men's and women's snow suits, of polyester, with a water repellent surface treatment. |
| Reason: The snow suits qualify for classification as recreational performance outerwear. They are not classifiable as ski-suits under heading 6211, because Note 5 to Chapter 62, says whenever garments which are, prima facie, classifiable both in heading 6210 and in other headings of the chapter, they are to be classified in heading 6210. |
| Ruling Date: April 22, 2021 |
N318586: Country of origin of Dry Aluminum Hydroxide
| Origin: Brazil |
| Item: Wet aluminum hydroxide, shipped from Brazil to Japan to be further processed to produce dry aluminum hydroxide, which will be imported into the U.S. Processing in Japan includes repulping (slurry of wet aluminum hydroxide and water), filtration and drying. |
| Reason: The further processing in Japan of the imported product from Brazil, does not result in a substantial transformation of the Brazilian product. |
| Ruling Date: April 22, 2021 |
N318567: The tariff classification of unfinished hardwood moldings from China
| 4418.99.9095, 3.2%, "Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other." Secondary classification: 9903.88.03, 25%. |
| Item: Wooden moldings constructed of solid oak. They are not edge-glued and are not coated with any material. The moldings are used to cover a seam or gap between two flooring surfaces. They prevent carpet edges from fraying and vinyl floor seams from curling. They are also known as “transition moldings”. |
| Reason: The trim products are pre-drilled flooring transitions that are packaged with fasteners and are ready for installation as imported. As such, they are recognizable wood products used in the construction of a building and therefore meets the terms of heading 4418. |
| Ruling Date: April 22, 2021 |
N318566: The tariff classification of unfinished hardwood moldings from China
| HTS: Drilled: 4418.99.9095, 3.2%., Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other." Undrilled: 4409.29.4100, 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: Nonconiferous: Other: Other: Wood moldings: Standard wood moldings." |
| Item: Wooden moldings constructed of solid oak, not edge-glued and are not coated with any material, imported drilled or undrilled. Each of these moldings is used in a doorway to cover the gap formed where two uneven flooring surfaces meet. These are also known as “transition moldings." |
| Reason: The pre-drilled flooring transition is packaged with fasteners and is ready for installation as imported. As such, it is a recognizable wood product used in the construction of a building and therefore meets the terms of heading 4418. The undrilled flooring transitions are strips of wood shaped to various contours or patterns with the same profile in cross-section throughout their length. The shaping is intended to be aesthetic. They therefore meet the term “standard wood moldings”. At time of importation, these two parts are not dedicated by their manufacturing for any specific purpose; they are merely moldings classifiable in heading 4409. |
| Ruling Date: April 22, 2021 |
N318551: The tariff classification of a DreamStation 2 LCD Display from China
| HTS: 9019.20.0000, free, “Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” Secondary classification: 9817.00.96, free, "Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article." |
| Item: A user Interface (UI) touch screen LCD display (LCD touchscreen display) mounted in a plastic molded bezel with a protective film. The LCD touchscreen display contains unique vendor ID hardware pins. The plastic bezel is specially designed to match the form and will be attached to a DreamStation 2 CPAP Advanced/DreamStation 2 Auto CPAP Advanced, via mounting tabs and hole. Without it, the control panel and thus the CPAP device will not function. |
| Reason: CBP has determined that the CPAP devices designed for the treatment of obstructive sleep apnea qualify for duty-free treatment under subheading 9817.00.96, HTSUS. In this case, the DreamStation 2 LCD Display is designed and dedicated for use only with the DreamStation 2 CPAP Advanced/DreamStation 2 Auto CPAP Advanced at the time of importation. It is an integral part of the device, which could not function without it. |
| Ruling Date: April 22, 2021 |
N318946: The tariff classification of Beevital HiveClean from Austria
| HTS: 3808.91.5001, 5%, “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: Other: Other.” |
| Item: A formulated preparation that is intended to reduce and eliminate the number of Varroa mites, a genus of parasitic mites associated with honey bees. HiveClean activates the cleaning instinct of the bees to start thoroughly cleaning the cells of dead larvae. |
| Reason: The subject product is an insecticidal preparation and meets the terms of heading 3808 as an insecticide. |
| Ruling Date: April 23, 2021 |
N318795: The tariff classification of multilayer wood panels from China
| HTS: 4412.39.4062, 8%, "Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Fully sanded on at least one face, but not further processed." Secondary classification: 9903.88.03, 25%. |
| Item: Uncoated, multilayer wood panels. The panels are fully manufactured in China with a core of China-origin poplar and face and back plies of Australia-origin hoop pine (Araucaria cunninghamii, a coniferous wood). Each panel is sanded on both face and back. |
| Reason: The panels meet the definition of “plywood” as set forth in the Explanatory Notes for heading 4412: panels “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” While one of the panels has a fourth layer oriented parallel to a successive layer, the layers are still “generally disposed so that the grains of successive layers are at an angle,” and the panel maintains the properties of plywood. Heading 4412 provides specifically for plywood. |
| Ruling Date: April 23, 2021 |