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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N309453: The tariff classification of Milk Protein Powder from Finland
HTS: Powders A and B: 0404.90.1000, 37¢/kg, “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Other: Milk Protein Concentrate.” Powders C, D and E, in quota: 0404.90.3000, 14.5%, “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions.” Powders C, D and E, out of quota: 0404.90.5000, $1.189/kg + 8.5%, “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Other: Other: Dairy products described in additional U.S. Note 1 to chapter 4: Other.” |
Item: Five types of milk protein powder. Powder A is composed of skim milk and lactase enzyme, and contains 49.3% protein, 0.3% of milk fat on a dry basis, and no sucrose, with 2% moisture content. Powder B is composed of milk protein concentrate, buttermilk, emulsifiers (lecithin, vegetable oil), magnesium, lactase enzyme, vitamins E, pyridoxin (vitamin B6), folic acid, and vitamin D, and contains 53.8% protein, 2.3% of milk fat on a dry basis, and no sucrose, with 3.9% moisture content. Powder C is composed of milk and lactase enzyme. The product contains 28.4% protein and 25.4% of milk fat on a dry basis, and no sucrose, with 0.7% moisture content. Powder D is composed of milk and lactase enzyme, and contains 33.7% protein, 21.8% of milk fat on a dry basis, and no sucrose, with 1.5% moisture content. Powder E is composed of milk and lactase enzyme, and contains 36.2% protein, 0.6% of milk fat on a dry basis, and no sucrose, with 1.8% moisture content. |
Reason: N/A |
Ruling Date: April 7, 2021 |
N318162: The country of origin of transmission bearings assembled in Mexico, and USMCA
Origin: Mexico |
Marking: Mexico |
FTA: Qualifies for USMCA |
Item: Transmission bearings assembled in Mexico from inner and outer races forged in China, then turned to be formed into a ring shape in either China or Japan, heat-treated in either China or Japan, and then exported to Mexico for assembly with balls from Indonesia or China. |
Reason: The country of origin of the races, which are the essence of a ball bearing, are considered when determining the country of origin of ball bearings for the purpose of applying 301 trade remedies, and more specifically, the country in which the rings become races with precision raceways. The rings of the ball bearings become races with precision raceways for anti-friction ball bearings in Mexico, as the final grinding and honing processes occur in Mexico. The final grinding and honing processes in Mexico substantially transform the rings, which were forged and subjected to an initial grinding in China, into precision races for ball bearings. The finished transmission bearings meet the required Part 102 tariff shift rule for marking purposes, as well as the required USMCA tariff shfit rule under General Note 11. |
Ruling Date: April 7, 2021 |
N318193: The tariff classification of Carbamazepine Extended-Release Tablets in dosage form, from India
HTS: 3004.90.9230, 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: Medicaments primarily affecting the central nervous system: Anticonvulsants, hypnotics and sedatives.” |
Item: Carbamazepine, imported in dosages of 100 mg, 200 mg and 400 mg extended-release tablets. An anticonvulsant drug, it is indicated for the treatment of epilepsy and pain associated with trigeminal neuralgia. |
Reason: N/A |
Ruling Date: April 7, 2021 |
N318194: The tariff classification of Clindamycin Phosphate Gel 1% in dosage form, from Italy
HTS: 3004.20.0060, 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, containing antibiotics: Other: Other.” |
Item: Clindamycin Phosphate Gel 1%, imported in 30 grams and 60 grams, a topical antibiotic indicated for the treatment of acne vulgaris. |
Reason: N/A |
Ruling Date: April 7, 2021 |
N318234: The tariff classification of semi-precious stones from Brazil, China, India, and Peru
HTS: 7103.99.5000, 10.5%, “Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set…: Otherwise worked: Other: Other.” Secondary classification: 9903.88.15, 7.5%. |
Item: “Healing” stone sets of four tumbled stones packaged in a cardboard box. Four different sets consist of four each of the semi-precious stones green quartz, green fluorite, amazonite, malachite, pyrite, carnelian, smokey quartz, tiger’s eye, amethyst, chevron amethyst, clear quartz, hematite, blue quartz, sodalite, and blue lace agate stones, amethyst, on of the four sets also includes the non-precious stone lepidolite. |
Reason: Three of the four sets only include semi-previous stones. For the set that also includes lepidolite, the semi-precious stones provide the greatest bulk, quantity, and value of the set, and impart the essential character of the set. |
Ruling Date: April 7, 2021 |
N318279: The classification and country of origin of Gateway and Node Kits.
HTS: 9031.80.8085, free, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other." |
Origin: Various |
Item: Two kits containing similar articles designed to provide measurements on class 7 and 8 vehicles. The first kit has a Gateway router, Aluminum curved mounting plate, SmartHub Custom Sensor Nodes, Two-part Epoxy Glue, and Steel Screws. The second kit has the Gateway router, Aluminum curved mounting plate, SmartHub Custom Sensor Nodes, Tire Pressure Sensor Node, Two-part Epoxy Glue, and Steel Screws. The Gateway is produced in Taiwan, and the SmartHub nodes in the Philippines. The tire pressure sensor, glue, screws and aluminum mounting plate are produced in China. |
Reason: No essential character can be determined for the sets, so the merchandise shall be classified in the heading that occurs last in numerical order. In this case, both sets contain the SmartHub Custom Sensor Nodes which falls last within heading 9031, HTSUS. The enclosed items are not transformed in China into new and different articles of commerce with a name, character, and use distinct from the articles exported from Taiwan and the Philippines. Therefore, each item in the kit maintains its country of origin. |
Ruling Date: April 7, 2021 |
N318476: The tariff classification of a shoe sanitizing mat from China.
HTS: 3926.90.9985, 5.3%, O]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” Secondary classification; 9903.88.15, 7.5%. |
Item: A shoe sanitizing mat consisting of an ethylene-vinyl acetate (EVA) foam mat, a molded plastic tray with a silicone mat affixed with screws underneath the tray, and a molded plastic reservoir with plastic screw cap. |
Reason: The plastic imparts the essential character over the other components. |
Ruling Date: April 7, 2021 |
N318477: The tariff classification of a plastic toolbox from China
HTS: 3926.90.9985, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” Secondary classification; 9903.88.15, 7.5%. |
Item: A toolbox made primarily from molded plastic. The handle is stainless-steel, and it also features two metal latches. The toolbox has six large and 12 small removable bins, which can be used to store small tools and hardware. |
Reason: The interior of the article is not shaped or fitted for a particular tool or set of tools. While the interior has numerous removeable bins, they are also not fitted and provide only generic storage. As such, the instant toolbox is excluded from classification in heading 4202. |
Ruling Date: April 7, 2021 |
N311627: The tariff classification of a ceramic earthenware handled cup 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 drinking vessel with a handle on one side. It measures approximately 8.95 centimeters in height with an open top diameter of approximately 9.70 centimeters, tapering to a base diameter of approximately 9.00 centimeters. The internal surface of the cup is glazed in white. The cup’s external surface is glazed in black with red trim on the rim. Printed on the outside of the cup is a set of white teeth with two fangs, and the words “Coffee is FANGTASTIC.” |
Reason: :aboratory analysis has determined that the cup is made of earthenware, not stoneware. And although the earthenware is fine-grained and has a reddish-colored body, the cup is not solidly colored brown to black; the rim is colored red, and the inside of the cup is colored white. Classification in subheading 6912.00.1000 is therefore precluded. The tariff term “mug” is defined as a straight-sided or barrel-shaped vessel measuring about the same across the top as the bottom, usually heavier than a cup, with a heavier handle, having a flat bottom and not used with a saucer Based on the dimensions, the handled cup does not meet the definition of a mug. Classification in subheading 6912.00.4400 is therefore precluded. |
Ruling Date: April 6, 2021 |