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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N319766: The tariff classification of a golf bag from China
| HTS: 4202.92.4500, 20%, "Travel, sports, and similar bags, with outer surface of sheeting of plastic, other." Secondary classification: 9903.88.03, 25%. |
| Item: A golf bag constructed of textile material that is coated with plastic sheeting on the outer surface of the article. The bag is designed to provide storage, protection, portability, and organization to golf clubs and related accessories during travel and while golfing. The bag is completely capable of standing upright on its own. Straps, leg stands, and interior rods will be imported separately. At the time of importation, the golf bag is entirely sewn, including pockets, zippers, handles, steel wire, divider lining as well as a polypropylene top and the rain hood placed in the pocket. The bottom polypropylene component will not be assembled to the golf bag, but the attachment mechanisms will be included. |
| Reason: The article has the essential character of a golf bag at the time of importation. The submitted article has clearly been manufactured to the point that it is undoubtedly intended to be, and is, a golf bag. The addition of features such straps, legs and rods does not diminish or negate the fact that the article is a golf bag, even if it requires the attachment of these non-essential components after importation. Moreover, the minor assembly of attaching the bottom component after importation does not change the essential character. |
| Ruling Date: June 24, 2021 |
N319854: The tariff classification of a lithium-ion battery from China
| HTS: 8507.60.0020, 3.4%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” Secondary classification; 9817.00.96, free, "Specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind)." Secondary classification; 9817.00.96, free, "Specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind)." |
| Item: A rechargeable eight cell lithium-ion battery, with a nominal voltage of 14.54 V and a nominal capacity of 98.9 watt-hours. The cells are enclosed in a rectangular housing that includes the connector and panel cover for the oxygen concentrator. The battery is designed and built solely for the Eclipse model oxygen concentrator and cannot be used with any other device. This portable oxygen concentrator is solely battery powered and cannot function without a battery. The Eclipse oxygen concentrator is used in the treatment of diseases such as heart failure, cystic fibrosis, and chronic obstructive pulmonary disease, a progressive debilitating lung disease. |
| Reason: Portable oxygen concentrators are intended for use by individuals who suffer from chronic respiratory illnesses and require supplementary oxygen to accomplish their ongoing major life activities. In previous rulings, CBP determined a portable oxygen concentrator is designed or adapted for the use and benefit of physically handicapped persons and qualified for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: June 24, 2021 |
N319859: The tariff classification of frozen imitation meat products from the United Kingdom
| HTS: 2106.90.9895, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... frozen." |
| Item: Meatless Meatballs containing approximately 38 percent mycoprotein paste, 26 percent textured wheat protein (wheat flour, plain caramel, sodium alginate), 11 percent onions, 8 percent water, 5 percent natural flavoring (barley, paprika extract), 4 percent egg albumen, 4 percent textured wheat protein (wheat flour, Potassium Chloride, Tocopherols), 2 percent rice starch and trace amount of calcium acetate and calcium chloride; a Meatless Roast containing approximately 60 percent mycoprotein paste, 17 percent water, 9 percent onions, 4 percent Rapeseed Oil, 4 percent milk proteins, 3 percent natural flavoring, 2 percent egg albumen, and trace amount of calcium acetate, calcium chloride, and natural sage and onion flavoring; Vegan Hot & Spicy Patties containing approximately 61 percent core (mycoprotein paste, pea protein, potato protein, water, calcium chloride, natural flavoring, wheat gluten, pea fibre, calcium acetate, carrageenan, sodium alginate), 16 percent breadcrumb, 8 percent canola oil, 6 percent batter, 5 percent water, 4 percent pre-dust; and Vegan Buffalo Dippers containing approximately 59 percent core (mycoprotein paste, water, natural flavoring, potato protein, wheat gluten, calcium acetate, calcium chloride, sodium alginate, carrageenan, pea fibre, pea protein), 16 percent breadcrumb, 8 percent batter, 8 percent canola oil, 7 percent water and 2 percent pre-dust. |
| Reason: N/A |
| Ruling Date: June 24, 2021 |
N319871: The tariff classification of a vision processing system from China
| HTS: 8543.70.9960, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” Secondary classification: 9903.88.02, 25%. |
| Item: A vision processing system for use with ball-bonding manufacturing devices. The subject device comprises a motherboard, CPU, hard drive, and vision peripherals enclosed within a metal housing. The device is specifically designed to be incorporated within the aforementioned ball-bonding machine where it is attached to a high-speed camera, which is not imported with the device and not subject to this request. |
| Reason: The plastic coating is visible to the naked eye and the fabric would therefore be precluded from classification in subheading 5515.12.0090. |
| Ruling Date: June 24, 2021 |
N319912: The tariff classification of Midazolam in 0.9% Sodium Chloride Injection in dosage form, from Switzerland
| 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: Other: Other: Other: Medicaments primarily affecting the central nervous system: Anticonvulsants, hypnotics and sedatives.” |
| Item: Midazolam in 0.9% Sodium Chloride Injection, imported in 100 mg/100 mL and 50 mg/50 mL plastic bags, which is in a class of drugs known as benzodiazepine. It is used intramuscularly or intravenously for preoperative sedation on a patient who is having minor surgery, dental work, or other medical procedure. |
| Reason: N/A |
| Ruling Date: June 24, 2021 |
N320015: The tariff classification of three facial masks from South Korea
| HTS: 3304.99.5000, free “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations: Other: Other: Other.” |
| Item: Three facial skin masks containing vitamin complexes and moisturizers. |
| Reason: N/A |
| Ruling Date: June 24, 2021 |
N320018: The tariff classification of pinboards from China
| HTS: 3924.90.5650, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other.” Secondary classification: 9903.88.15, 7.5%. |
| Item: Pinboards containing four push pins designed to be displayed in the home. One pinboard comprises 70% medium density fiberboard (MDF), 18% ethylene vinyl acetate (EVA) and 12% linen. The other, which has pockets, comprises 52% pine wood, 20% MDF, 18% EVA and 10% linen. There are four pocket inserts on the bottom of the pinboard. |
| Reason: N/A |
| Ruling Date: June 24, 2021 |
N320091: The tariff classification of a wall-mounted towel holder from China
| HTS: 4420.90.8000, 3.2%, "…Other; wooden articles of furniture not falling within chapter 94." Secondary classification: 9903.88.03, 25%.. |
| Item: A towel holder made to resemble a large spring clothespin made of wood. It measures approximately 12” high and 2.5” wide and is intended to mount on a wall. The holder can be used in the bathroom, kitchen or other rooms and can hold a variety of articles, including a towel, robe or kids’ art. |
| Reason: N/A |
| Ruling Date: June 24, 2021 |
N320131: The tariff classification of 2-(Diphenylphosphino) benzoic acid (CAS17261-28-8) from China
| HTS: 2931.39.0018, 3.7%, "Other organo-inorganic compounds: Other organo-phosphorous derivatives: Other: Other." |
| Item: 2-(Diphenylphosphino) benzoic acid (CAS 17261-28-8), indicated to be an organo-phosphorus compound. It is a separately defined organic compound. The compound is an aromatic organophosphorus compound used as an oil refining catalyst. |
| Reason: N/A |
| Ruling Date: June 24, 2021 |
N319700: The tariff classification and country of origin of men’s and women’s woven shorts; 19 CFR 102.21(c)(4)
| HTS: (1) and (3): 6203.42.4551, 16.6%, Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Men’s shorts." (2) and (4): 6204.62.8056, 16.6%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s shorts." |
| Origin: Macau |
| Item: (1) A pair of men’s shorts constructed from 98% cotton and 2% spandex woven denim fabric. The shorts feature a flat waistband with five belt loops, a zippered fly front opening with a metal button closure on the waistband, two front inset pockets, an inner coin pocket within the right front pocket, two rear patch pockets, and a rear yoke; (2) a pair of women’s shorts constructed from 98% cotton and 2% spandex woven denim fabric. The shorts feature a flat waistband with five belt loops, a zippered fly front opening with a metal button closure on the waistband, two front inset pockets, an inner coin pocket within the right front pocket, two rear patch pockets, and a rear yoke; (3) A pair of men’s shorts constructed from 100% cotton woven denim fabric. The shorts feature a flat waistband with five belt loops, a fly front opening secured with five button closures, two front inset pockets, an inner coin pocket within the right front pocket, two rear patch pockets, and a rear yoke; and (4) a pair of women’s shorts constructed from 100% cotton woven denim fabric. The shorts feature a flat waistband with five belt loops, a fly front opening secured with five button closures, two front inset pockets, an inner coin pocket within the right front pocket, two rear patch pockets, and a rear yoke. All manufacturing operations are performed in China, except for the following operations performed in Macau: front rise sewn, side seams sewn and inseam sewn. |
| Reason: The country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred. The most important assembly operations are sewing the front rise, sewing the side seams, and sewing the inseam. Therefore, the country of origin is Macau, the country in which these operations are performed. |
| Ruling Date: June 23, 2021 |