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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N319551: The country of origin of two ranges from Thailand
| Origin: Thailand |
| Item: Two cooking ranges, assembled in Thailand from components sourced from China, Thailand, Mexico, Italy, Croatia and the U.S. The bulk of the parts to construct the ranges would be from China, but several key components, such as the metal parts, printed circuit board assembly, door assembly, cavity assembly, cooktop assembly, and plastic bracket would be produced in Thailand. The manufacturing process for the metal parts in Thailand include stamping, bending and degreasing of the metal to form the finished components. The plastic parts will be injection molded. Many of the parts purchased from outside of Thailand would be used to form subassemblies, which would later be assembled into the respective range. To complete the manufacturing of the ranges, pneumatic screwdrivers would be primarily utilized. |
| Reason: The parts sourced outside of Thailand underwent enough of a change to afterwards emerge with a new name, character and use that is different from what they possessed prior to processing, thus completing a substantial transformation. In addition, essential components of these ranges are manufactured in Thailand. The packaging components are not considered parts and would not be factored into this determination. |
| Ruling Date: June 4, 2021 |
N319560: The tariff classification of “honeycomb paper” from China
| HTS: 4823.90.8680, free, Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other." Secondary classification: 9903.88.03, 25%. |
| Item: Uncoated, sheet kraft paper that has been slit at regular, staggered intervals across its entire surface. The slits run parallel to the length of the paper and appear to each measure between 5/8” and 3/4" long. When the paper is pulled crosswise, the slits open, yielding paper with a honeycomb-like appearance and a three-dimensional structure. The paper is used as packing material; it is wrapped around products for cushioning. |
| Reason: N/A |
| Ruling Date: June 4, 2021 |
N319720: The tariff classification of an Easter tabletop decoration from China.
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An assortment of three items identified as “MDF Easter Tabletop Decor.” Each item is composed primarily of medium density fiberboard (MDF) and features a printed panel set into a rectangular base that allows the panel to stand up straight on a flat surface. Each base is trimmed with a strip of galvanized metal. The first item features printed imagery of a bunny with five multicolored, decorated eggs and the words “Happy Easter.” The second item features the printed silhouettes of four bunnies with the words “Hoppy Easter." The third decoration features printed imagery of a pickup truck with a bunny hopping into the bed of the truck with carrots and four multicolored, decorated eggs and the words “Hop on In.” |
| Reason: Note 1(p) to Chapter 44 excludes articles of chapter 95. |
| Ruling Date: June 4, 2021 |
N319385: The tariff classification of the point-of-sale checkout machine from China
| HTS: 8470.50.0020, free, “Calculating machines … ticket-issuing machines and similar machines … cash registers: Cash registers: Point-of-sale terminals.” Secondary classification: 9903.88.15, 7.5%. |
| Item: A point-of-sale (POS) self-service checkout (SCO) machine that contains an embedded computer, touchscreen monitor, metal and plastic cabinetry, trim, and molding. It is used by the customers to complete purchase transactions. The users will scan the items they wish to purchase with a barcode or select the items from the touchscreen display. Once all items are entered, the customers will complete payment via a payment card or with an attendant. |
| Reason: N/A |
| Ruling Date: June 4, 2021 |
N319299: The tariff classification of footwear from China
| HTS: (1), (2), and (3): 6402.91.4050, 6%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: in which the upper’s external surface area measures over 90 percent rubber or plastics (including accessories or reinforcements); which does not have a foxing or a foxing-like band and is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold inclement weather: for women: other." (4) 6402.99.4100, 12.5%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear with open toes or open heels: having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter." (5) 6404.19.3760, 12.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; Footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women." |
| Item: (1) A women’s, closed toe/closed heel, above-the-ankle, below-the-knee, fashion bootie. The bootie measures approximately 7 ½ inches tall. The upper (esau) and the outer sole are comprised of 100% rubber or plastics. A functional slide fastener is located on the medial side of the bootie. (2) A women's, closed toe/closed heel, above-the-ankle, below-the-knee, high-heel boot. The boot measures approximately 8 inches tall and features a decorative strap with a gold-tone, metal buckle that crisscrosses in front of the ankle, and a pull tab. The esau and outer sole are comprised of 100% rubber/plastics. (3) A women's, closed toe/closed heel, above-the-ankle, below-the-knee, high-heel fashion boot. The boot measures approximately 7 1/2 inches tall. There is a functional slide fastener on the medial side of the boot. The boot features strips of upper material sewn on top of the elastic gore. It does not have a foxing or a foxing-like band. The outer sole is composed of rubber or plastics and has an attached high heel resembling stacked leather. (4) A child’s, closed toe/open heel clog style shoe. It has a strap that is attached with two rivets. The clog is completely lined with faux fur that overlaps the upper forming a collar or cuff. The upper features numerous vent holes on the rubber/plastics portion of the vamp. Rubber or plastics accounts for more than 54.14% of the total surface area of the upper. The rubber or plastics outer sole has non-durable textile covering the majority of the external surface area in contact with the ground. (5) A closed toe/open heel clog shoe. It has a strap that is attached by two rivets. The clog does not cover the ankle. The esau of the shoe is a combination of textile and rubber or plastics materials with the faux fur textile collar having the majority surface area of the upper. 55.27% of the esau is textile material. The rubber or plastics outer sole has a textile covering majority in contact with the ground. The shoe will be considered unisex for classification purposes. |
| Reason: N/A |
| Ruling Date: June 3, 2021 |
N319318: The tariff classification of footwear from China
| HTS: 6403.99.9065, 10%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50 /pair: other: other: for women: other." Secondary classification: 9903.88.15, 7.5%. |
| Item: Rowing shoes with uppers whose external surface area (esau) consists of leather and textile material components which you have measured and found to be approximately 70% leather and 30% textile mesh materials. The shoes also have wide straps over the tongues and hook and loop closures on the lateral sides. The glued-on rubber/plastic (TPU) outer soles have three predrilled holes so that the shoes can be mounted with cleats that fit into a quick release mount in a racing shell. The cleats will be installed in the United States. There are no foxing or foxing-like bands. The below-the-ankle footwear is commonly worn by both sexes (unisex). |
| Reason: N/A |
| Ruling Date: June 3, 2021 |
N319331: The tariff classification of an electric go-cart and self-balancing hoverboard from China
| HTS: 8711.60.0090, free, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other." Secondary classification: 9903.88.02, 25%. |
| Item: (1) A go-cart that can carry a single passenger up to 220 lbs, equipped with a single seat, a seat belt, a steering wheel with column, a tubular frame, bumper, front wheels, electric connection plugs, pedals, headlight, speaker, rear spoiler, assembly tools and a user manual. It is powered by 2 x 500-Watt electric motors. (2) A two-wheeled self-balancing hoverboard that serves as the rear drive motors of the go-kart that is capable of being detached from the main body and can be used independently from the go-kart body. It is powered by a lithium rechargeable battery |
| Reason: The go-cart is not a wheeled toy classifiable in heading 9503. Use of the product requires training and acquired skill to fully utilize the item. It also involves a meaningful risk of injury and lacks any assistive devices. The product information suggests that it is not suitable for operation by children under age 14 and recommends parental supervision for users under the age of 16. We also note that the product can reach speeds of up to 23 mph and requires balance and advanced motor skills for safe operation. Therefore, the item lacks the characteristics associated with the classification as a wheeled toy in Chapter 95. Also, although described as “entertainment equipment,” it is principally designed, marketed and used in go-cart racing. It can be configured as a Detachable Self-Balancing Transporter. It can be configured to function as a Detachable Self-Balancing Transporter and a self-balancing vehicle when separated from the go cart frame. As the subject merchandise is equipped with side-by-side rather than inline wheels it is the opinion of this office that it does not qualify for the exclusion from the additional duties imposed by subheading 9903.88.02 per Note 20(v) to Subchapter III, Chapter 99, HTSUS, and therefore must also be entered under that subheading. |
| Ruling Date: June 3, 2021 |
N319387: The tariff classification of Febuxostat Tablets in dosage form, from India
| HTS: 3004.90.9290, 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: Other.” |
| Item: Febuxostat, imported in 40 mg and 80 mg tablets, a xanthine oxidase inhibitor. It is indicated for the chronic management of hyperuricemia in adult patients with gout. |
| Reason: N/A |
| Ruling Date: June 3, 2021 |
N319388: The tariff classification of Fenofibrate Tablets in dosage form, from Italy
| HTS: 3004.90.9290, 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: Other.” |
| Item: Fenofibrate, imported in 54 mg and 160 mg tablets, a lipid regulating agent. It is indicated to reduce elevated low-density lipoprotein cholesterol (LDL-C), total cholesterol (Total-C), triglycerides and apolipoprotein B (Apo B), and to increase high-density lipoprotein cholesterol (HDL-C) in adult patients with primary hypercholesterolemia or mixed dyslipidemia and hypertriglyceridemia. |
| Reason: N/A |
| Ruling Date: June 3, 2021 |
N319723: The tariff classification of wooden decor from China
| HTS: 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." |
| Item: Ondansetron, imported in 4 mg and 8 mg rapid dissolution tablets, a medicinal preparation containing Ondansetron, a serotonin 5-HT3 receptor antagonist, as the active ingredient. It is indicated for the prevention of nausea and vomiting associated with cytotoxic chemotherapy drugs, radiation therapy and surgery. |
| Reason: N/A |
| Ruling Date: June 2, 2021 |