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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N320698: The country of origin of Colchicine Tablets in dosage form
| Origin: Italy |
| Item: Colchicine Tablets, imported in 0.3 mg and 0.6 mg, an alkaloid obtained from the plant colchicum autumnale with anti-gout and anti-inflammatory activities. It is indicated for the treatment and prevention of acute gout flares. The active pharmaceutical ingredient (API) Colchicine, is manufactured in Italy and the finished tablets in dosage form are made in India. In India, Colchicine will be mixed with various inactive ingredients to produce the final tablets in dosage form. |
| Reason: The mixing of the active ingredient Colchicine (made in Italy) with the inactive ingredients into the final dosage tablets in India does not result in a substantial transformation. |
| Ruling Date: Aug. 25, 2021 |
N320743: The tariff classification of a gantry assembly from China
| HTS: 8428.90.0290, free, “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” Secondary classification: 9903.88.01, 25%. |
| Item: A gantry assembly consisting of heavy-duty travel carts, ball screw driven column lifts, servo lifting columns, AC servo motors, a servo driven carriage, a horizontal cross-member, and a cantilevered boom. The major structures of the gantry, including the vertical columns, horizontal cross-member, horizontal positioning boom, cantilevered boom, and travel carts, are composed of powder-coated carbon steel. At time of importation, the gantry assembly is not specifically configured for welding. Instead, after importation a welding head, cutting head, grinding head, or other machine tool will be mounted to the cantilevered boom of the gantry assembly. A control system will also be added to control the motion axes of the gantry and the machine tool. |
| Reason: At the time of importation, the gantry assembly is not programmed for any specific function and is not fitted with the welding head or any welding components. It can be fitted with different types of machine tools post-importation. As such, classification in heading 8515 would not be appropriate. The gantry assembly does not suspend the machine tool from above nor does it use a pulley, winch, or jacking system. Instead, it uses servo motors and ball screws to provide vertical and horizontal positioning. As such, classification in heading 8426 is also not appropriate. |
| Ruling Date: Aug. 25, 2021 |
N320749: The tariff classification of an off-road vehicle from India
| HTS: 8703.32.0110, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc.: New”. |
| Item: The Roxor, an off-road side-by-side (SxS), also known as a utility task vehicle (UTV), or recreational off-highway vehicle (ROV). The vehicle is not equipped with a panel or a barrier between the driver and the rear area, nor is it equipped with a separate cabin for the driver and passengers. At the time of importation, the following key components of the Roxor will already be assembled: Painted Body, Frame, Driveline, Chassis, Seats, Engine and Transmission. Additional containers will include wheels and tires, door nets and seat belts. To the extent those items can fit in the shipping container with the Roxor, they may also be included therein, but these items will be in a separate container. The remaining components and parts will be sourced domestically (U.S.) and integrated onto the vehicle during the assembly process in Auburn Hills, Michigan. |
| Reason: It is appropriate to classify the incomplete Roxor under General Rule of Interpretation 2(a), which states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. |
| Ruling Date: Aug. 25, 2021 |
N320776: The tariff classification of a hydrodamp from Germany
| HTS: 8708.99.1600, free, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Parts of tractors suitable for agricultural use: Other parts for power trains.” |
| Item: A Hydrodamp 365 AG, which is designed specifically for heavy duty agricultural tractors. It is a highly flexible vibration damper with a spring-mass system and a separately arranged hydraulic damping system. The Hydrodamp 365 AG is connected to the diesel engine flywheel by bolts and connects to the transmission via the hub or the cardan shaft. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2021 |
N320843: The tariff classification of Pop-O-Gold 32 oz. Floor Model with BIB Oil System from South Korea
| HTS: 8419.81.9080, free, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: For making hot drinks or for cooking or heating food: Other: Other.” |
| Item: The Pop-O-Gold, a 36-inch commercial popcorn maker with a unibody, stainless steel construction housing a 32 oz. kettle. It features a touch screen control panel, filter system, heated kettle, stir motor, popcorn crisper, oil master system, cabinet, and rolling casters. The kettle is the essential cooking mechanism that heats the corn to produce popcorn. It features a heating element and a motor that stirs the corn while cooking, utilizing a combination of heating, frying, and spraying oil. After preparation, the popcorn is stored in the cabinet, and kept at a warm temperature through hot air circulation. The Pop-O-Gold can make different varieties of popcorn and allows the user to select the type of corn, flavor, and size. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2021 |
N317835: The tariff classification of yarns from China and India
| HTS: (1) 5511.10.0030, 7.5%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staples fibers, containing 85 percent or more by weight of such fibers, Acrylic or monacrylic.” (2) 5511.20.0000, 7.5%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing less than 85 percent by weight of such fibers.” (3) 5207.90.0000, 5%, “Cotton yarn (other than sewing thread) put up for retail sale: Other.” (4) 5606.00.0090, 8%, “Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn: Other.” |
| Item: (1) A 4-ply spun yarn composed of 90 percent acrylic and 10 percent polyester fibers. Small (3mm) metalized plastic sequins are looped onto one of the plies every five inches, creating a decorative effect; (2) A 4-ply spun yarn composed of 80 percent acrylic and 20 percent wool fibers; (3) A chain stitched yarn stated to be composed of 40 percent cotton, 30 percent polyester, 20 percent acrylic, and 10 percent wool; (4) A yarn composed of 100 percent polyester. |
| Reason: N/A |
| Ruling Date: Aug. 24, 2021 |
N320711: The tariff classification of an inlet flange and EGR elbow casting from China
| HTS: (1) 8409.91.5085, 2.5%, “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Other: Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): Other: For vehicles of subheading 8701.20, or heading 8702, 8703 or 8704: Other: Other.” Secondary classification: 9903;88.03, 25%. (2) 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” Secondary classification: 9903.88.03, 25%. |
| Item: (1) An Exhaust Manifold Inlet Flange manufactured through a casting process, that is non-ductile, and contains a carbon content of 0.03% and a manganese content of 0.25%. The manifold inlet flange is a component of an exhaust manifold that will be attached to a Chevrolet Corvette C8 LT2 mid-engine. (2) An Exhaust Gas Recirculating (“EGR”) Elbow Silicone Moly Ductile Iron Casting (SiMo) manufactured through a casting process, that is ductile, and contains a carbon content of 3.310% and a manganese content of 0.26%. The EGR component will be attached to a 13-liter turbo compound engine. Functionally, the EGR component will connect to the hot side turbo flow steam to enable the engine to recirculate part of the exhaust gas back into the combustion chamber. |
| Reason: It appears that the inlet flange does not connect any components within the vehicle itself and is attached directly to the engine’s exhaust manifold. As a result, it is internal to the engine, and will be classified as a part of the engine. |
| Ruling Date: Aug. 24, 2021 |
N320947: The tariff classification of steel sheet from Taiwan
| HTS: (1) 7225.50.8080, free, "Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other, not further worked than cold-rolled (cold-reduced): Other: Of a thickness less than 4.75 mm: Other: Other. (2) 7210.49.0091, free, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." (3) 7225.92.0000, free, "Flat-rolled products of other alloy steel, of a width of 600 mm or more: Other: Otherwise plated or coated with zinc." |
| Item: Various steel sheeting imported in coil form. (1) The first product is cold-rolled alloy steel sheet having a thickness of 1.93 mm and a width of 1020 mm. The second and third products are hot-dipped galvanized steel sheet. Based on the chemistry provided, these coated sheets are made from both (2) non-alloy and (3) alloy steel. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2021 |