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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N322912: The country of origin of Baclofen Tablets USP
| Origin: Poland |
| Item: Baclofen, imported in 5 mg, 10 mg and 20 mg tablets, a muscle relaxant and antispastic medicament. It's indicated for the alleviation of signs and symptoms of spasticity resulting from multiple sclerosis, particularly for the relief of flexor spasms and concomitant pain, clonus, and muscular rigidity. The active pharmaceutical ingredient (API), Baclofen, is manufactured in Poland and that the finished tablets in dosage form are made in India. In India, Baclofen will be mixed with various inactive ingredients to produce the final tablets in dosage form. |
| Reason: The mixing of the active ingredient Baclofen (made in Poland) with the inactive ingredients into the final dosage tablets in India doesn't result in a substantial transformation. |
| Ruling Date: Dec. 10, 2021 |
N322712: The tariff classification and country of origin of Omega3 TG Encapsulated Softgel Capsules
| HTS: 1504.20.6040, 1.5¢/kg + 5%, “Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Fats and oils and their fractions, of fish, other than liver oils: Other; Other.” |
| Origin: Peru |
| Item: Item: Omega 3 18/12 1200 mg Softgels. Raw Peruvian Anchovy Fish Oil is shipped from Peru to China. In China, the oil is encapsulated and exported to the United States. The finished product is composed of 100% Omega 3 TG [Triglyceride] Fish Oil. |
| Reason: The processing that occurs in China, i.e., encapsulation, doesn't constitute a substantial transformation. |
| Ruling Date: Dec. 9, 2021 |
N322814: The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Substrate with Seeds from Canada
| HTS: (1) and (2): 1209.99.4190, 83¢/kg, "Seeds, fruits and spores of a kind used for sowing: Other: Other: Other: Other." (3) 1209.30.0090, 1¢/kg, "Seeds, fruits and spores of a kind used for sowing: Seeds of herbaceous plants cultivated principally for their flowers: Other." |
| Marking: Canada |
| FTA: qualifies for USMCA treatment |
| Item: Pre-fertilized and pre-seeded substrate that is for use in passive hydroponics. It contains peat moss, coconut fiber, enriched black soil, kaolin, expanded perlite, multicote, latex, dolomitic lime, conductive wetting agent and seeds. The peat moss, coconut fiber, enriched black soil, kaolin, expanded perlite, latex, and seeds are products of Canada. The dolomitic lime, multicote and conductive wetting agent are products of the USA. The Substrate with Seeds will be imported in three varieties: (1) Substrate with Tower Basil Seeds, (2) Substrate with Purple Basil Seeds and (3) Substrate with Capucine Seeds. |
| Reason: Because the foreign materials (dolomitic lime, conductive wetting agent and multicote) contained in all three Substrate with Seeds products are classified in subheadings 2518.20, 2904.35 and 3105.20 outside of chapter 12, the tariff shift rule for marking purposes in 19 C.F.R. 102.20 is met. All of the ingredients in all the Substrate with Seeds products are USMCA originating, the products are a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials under GN 11(b)(ii) |
| Ruling Date: Dec. 9, 2021 |
N322844: The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for a Sweetened Cocoa Blend from Mexico (“SCB 199 Blend”)
| HTS, in-quota: 1806.10.4500, 10%, "Chocolate and other food preparations containing cocoa: Cocoa powder, containing added sugar or other sweetening matter: Containing 90 percent or more by dry weight of sugar: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions." |
| HTS, out-of-quota: 1806.10.5500, 33.6¢/kg. Secondary subheading: 9904.17.17 to 9904.17.48, subject to additional duties. |
| FTA: qualifies for USMCA treatment |
| Item: A dry blend of 99 percent refined cane sugar and 1 percent cocoa powder. The sugar in the blend is grown and refined in Mexico. The cocoa powder is produced in the United States from cocoa beans sourced from non-USMCA countries. The ingredients are processed, blended and packed in Mexico. The SCB 199 Blend will be imported in railcars where moist air is removed and desiccant bags are installed in the headspace of the railcar to maintain a low humidity to ensure microbiologic stability. Alternately, the SCB 199 Blend may be packed into bulk 1000-1500 kg supersacks. The finished product will used in making chocolate and confectionery products. |
| Reason: The value of the cocoa powder contained in the SCB 199 Blend is no more than 7 percent of the value of the product. Therefore, the cocoa powder is de minimis under § 102.13(a) and shall be disregarded in applying the tariff shift requirement of § 102.20. Consequently, the sugar of Mexican origin will be the only ingredient to be considered in the SCB 199 Blend and determine the country of origin of the SCB 199 Blend. All of the ingredients in the SCB 199 Blend are USMCA originating, the product is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials under GN 11(b)(ii). U.S. Note 10(a) states that “Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.10.01.” Therefore, with respect to the SCB 199 Blend, the “S+” rates are applicable for goods classified under subheading 1806.10.55. |
| Ruling Date: Dec. 9, 2021 |
N322909: The tariff classification of the “WOW 10' Giant Splash Pad” from China
| HTS: 9506.99.5500, 5.3%, “Articles and equipment for general physical exercise…swimming pools and wading pools…: Swimming pools and wading pools and parts and accessories thereof.” |
| Item: Multipurpose pet lint rollers and refills to remove pet hair, dust, allergens, and dander. Once assembled, the rod and roller mechanism can't be disassembled. The roller is fitted with a removable roll of adhesive-coated paper. The paper roll is perforated at regular intervals to form 30 sheets, and the perforated edge of each sheet is printed with an orange stripe to make it easier to find and tear. |
| Reason: Swimming pools and wading pools are specifically provided for in heading 9506 of the HTSUS and takes precedence over the toy provision as it's the more specific subheading in the tariff for the instant product. In addition, the “WOW 10' Giant Splash Pad” doesn't itself provide the manipulative play value or frivolous amusement characteristic of toy playthings classifiable under subheading 9503.00.0073. |
| Ruling Date: Dec. 9, 2021 |
N322947: The tariff classification of wooden plaques from China
| HTS: 4911.99.8000, free, "'Other' printed articles." |
| Item: A round, wooden (MDF) wall plaque. It measures 11.8” in diameter and comes in two versions. On the face of one are silk-screen printed, “fall is my favorite” with a small pumpkin and two small autumn leaves. On the other are printed the words, “Gather here with grateful hearts” and a sprig of wheat. A metal loop and hemp twine are attached to the top for hanging. |
| Reason: For this purely decorative article, it's the printed message on the face that imparts the essential character. |
| Ruling Date: Nov. 29, 2021 |
N322863: The tariff classification of pumpkin decorations from China
| HTS: 4420.10.0000, 3.2%, “Statuettes and other ornaments, of wood.” |
| Item: Three styles of decorative wood and fabric pumpkins designed to stand on a shelf, table, or other flat surface. Each pumpkin measures approximately 9 inches wide and 10 inches high. They differ only in details, such as fabric print. The shape of the pumpkin, including stem, is cut from 1” thick pieces of medium density fiberboard (MDF). On the face of each plaque, MDF strips trace the pumpkin outline and form vertical lines on the pumpkin while colorful polyester fabric backed by polystyrene show between the MDF pieces and puff out to create a quilted effect. Polyester leaves and a burlap bow are attached at the stem along with a small tag reading “blessed” attached by three wooden beads. An MDF kickstand is attached to the back. |
| Reason: The pumpkin decoration is a composite good made up of wood, fabrics, and polystyrene. It's the wooden elements that impart the essential character. The wood provides the item’s shape, structure, and part of the visual appeal. Per your submitted figures, the wooden elements also predominate substantially by weight and value over the other components. |
| Ruling Date: Nov. 29, 2021 |
N322847: The tariff classification of a beekeeper jacket from Pakistan
| HTS: 6211.43.0078, 16%, "Other garments, women’s or girls’: Of man-made fibers, Jackets and jacket–type garments excluded from heading 6202.” |
| Item: A unisex Beekeeping Jacket with detachable hood. The jacket is constructed of 65% polyester, 35% cotton woven twill fabric. The beekeeper hood consists of a veil constructed from black woven polyester mesh fabric in front and white polyester/cotton fabric at the back. The jacket features a full front zipper opening, a fabric throat cover, two chest flap pockets with hook and loop closure, two front patch pockets below the waist, elasticized wrist cuffs, and an elasticized waist. The beekeeper hood is attached to the coverall by a heavy-duty zipper and features a wide brim to keep the veil away from the face and spring steel band rings to keep the veil away from the head when the hood isn't in use. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2021 |
N322757: The country of origin of hammers
| Origin: Vietnam |
| Item: Hammers. The manufacturing process begins in Vietnam, where raw Chinese-origin steel is forged and sandblasted into the final shape and size of the imported hammer heads. A hole for the handle is machined into each of the heads, as is the final driving head. The steel hammer heads are then sent to China where they are heat-treated, polished, cleaned and coated with antirust oil. Finally, the hammer heads are assembled with Chinese-origin handles, affixed with labels and packed for export to the United States. |
| Reason: It's the forging of the hammer heads that imparts the essence of finished hammers. In Vietnam the hammer heads are forged and take on the shape and size of finished hammer heads. Based on the provided description and pictures of the assembly and finishing operations performed in China, the forged hammer heads aren't substantially changed so as to transform them into a new article with a different name, character or use. Additionally, the hammer heads aren't substantially transformed by the attachment of the handles. |
| Ruling Date: Nov. 29, 2021 |
N322547: The tariff classification of Tolperisone Hydrochloride (CAS No. 3644-61-9) in bulk form, from Mexico and Austria
| HTS: 2933.39.4100, “Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: Other: Other: Drugs: Other.” Pursuant to General Note 13, the rate of duty will be free. |
| Item: Tolperisone Hydrochloride, a muscle relaxant used for the symptomatic treatment of spasticity and painful muscle movements. It will be imported in bulk form and used in the manufacture of a finished drug product for the treatment of painful muscle spasms. |
| Reason: Though tolperisone hydrochloride is a ketone, it also contains a hydrogenated pyridine ring, which is provided for in heading 2933. |
| Ruling Date: Nov. 24, 2021 |