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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N323536: The tariff classification of Difelikefalin Acetate (CAS No. 1024829-44-4) in bulk form, from Taiwan
| HTS: 2933.39.4100, 6.5%, "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." |
| Items: Difelikefalin acetate (also known under the brand name Korsuva) is a kappa opioid receptor agonist indicated for the treatment of moderate-to-severe pruritus associated with chronic kidney disease (CKD-aP) in adults undergoing hemodialysis (HD). |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |
N323555: The tariff classification of Clobetasol Propionate Shampoo from Canada
| HTS: 3305.10.0000, Free, "Preparations for use on the hair: Shampoos …" |
| Item: A medicated shampoo that is imported to the United States from Canada. It is imported in retail “dosage form” packets. The active ingredient is stated to be clobetasol propionate. The shampoo is used to treat corticosteroid-responsive dermatoses and plaque psoriasis of the scalp. |
| Reason: The shampoo is not classified in chapter 30 of HTSUS as it is excluded. Chapter 30 note (e) indicates that the chapter excludes preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties. |
| Ruling Date: Jan. 25, 2022 |
N323631: The tariff classification of decorations from China
| HTS: (1), (2), and (3): 9505.10.2500, Free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." (4) 6307.90.9891, 9903.88.15, 7% + 7.5%, "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." |
| Item: Big Head Plush -- Christmas figures that consist of Santa, Moose, Snowman and Penguin. The stuffed decorations are composed primarily of textile fabric materials, polystyrene foam and medium density fiberboard (MDF) for internal structure. The designs depict (1) a seated Santa Claus figure in his traditional red suit and conical hat with pom-pom at the pointed end of the peak; (2) A seated moose figure wearing a gray scarf, red sweater, gray boots and a Santa hat; (3) a seated penguin wearing a gray scarf, red sweater, gray boots and a Santa hat; and (4) a seated, stuffed fabric snowman. The snowman is composed of a 100% polyester knitted fabric stuffed with polyfiber, polystyrene foam, and an MDF-base used to help the snowman sit upright. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |
N323649: The tariff classification of decorations from China
| HTS: (1), (3), and (4): 9505.10.2500, Free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.) (2): 6307.90.9891, 9903.88.15 7% + 7.5%, "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." |
| Items: Stuffed shelf-sitting decorations are composed primarily of textile fabric materials, polystyrene foam and polypropylene beads for ballast to keep the figures sitting upright. The items will be sold exclusively as decorations for Christmas, including as: (1) a seated Santa Claus figure with dangling legs, wearing his traditional red suit and conical hat with pom-pom at the pointed end of the peak; (2) a seated snowman with dangling legs, composed of 100% polyester knitted dyed fabric stuffed with polyfiber and polypropylene beads used to help the snowman sit upright; (3) a seated moose figure with dangling legs also wearing a gray scarf, red sweater, gray boots and a Santa hat; and (4) a seated penguin figure with dangling legs wearing a gray scarf, red sweater, gray boots and a Santa hat. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |
N323787: The tariff classification of an LED lamp from China
| HTS: 8539.50.0090, 2%, "Electrical filament or discharge lamps… Light-emitting diode (LED) lamps; Other." |
| Item: “replacement bulb SKU 101916X.” It consists of LED emitters (4+) in an array and packaged onto a substrate. The unit has a two-pin style connector interface to be attached to a separate proprietary water-tight connection and low-voltage power supply, which is needed, among other things, to function properly. Electrical components, such as resistors, capacitors and a microprocessor, are used to set the proper lumen output and to protect the unit against electrostatic discharge. The unit is also equipped with a circular socket “or pocket” where two cylindrical prongs protrude. The replacement bulb is a light source to be incorporated with other components to produce the lighting fixture for use in underwater pool and spa lighting applications. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |
N323855: The tariff classification of a Halloween 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 “LED Skull Mirror" that consists of a battery powered, illuminated tabletop decoration. The item is square in shape and is composed primarily of a medium density fiberboard frame with a reflective glass front featuring an image of a skull covering most of the glass front. When powered on, the skull image is illuminated with a soft glow. This article will be marketed and sold exclusively as a decoration for Halloween. |
| Reason: N/A |
| Ruling Date: Jan. 25, 2022 |
N323573: The tariff classification of a costume from China and Vietnam
| 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: A child-size costume identified as "Neon Nightmare Clown," which consists of a pullover dress and a separate collar. The man-made textile dress imparts the essential character of the set and features a deep back opening with small hook and loop tabs for closure, the neck and long sleeve ends are finished with large, visible, loose overlock stitching and the hem has raw, jagged cut edges. The dress is constructed with long, loose straight stitching. Although the dress exhibits some minor styling features, such as pieced sleeves, it is not well-made. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2022 |
N323633: The tariff classification of a camping mess kit from China
| HTS: 8215.20.0000 / 4202.92.9100, 9903.88.23, 17.6% + 25%, "[s]poons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: [o]ther sets of assorted articles.” / "Trunks, suitcases, vanity cases... cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: With outer surface of sheeting of plastics or of textile materials: Of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents)." |
| Item: A 15-piece camping mess kit/picnic set for two. This kit consists of the following items: a carry bag with the exterior surface made from 100% polyester, two stainless-steel dinner plates, two 100% cotton napkins, a plastic cutting board, a bottle opener that features a folding knife blade, and two of each: stainless-steel spoons, stainless-steel butter knives, stainless-steel forks and stainless-steel knives. The knives, forks, and spoons all feature plastic handles. |
| Reason: This kit would be considered a “set” for tariff purposes. This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. |
| Ruling Date: Jan. 24, 2022 |
N323648: The tariff classification of a Peanut Butter Dog Treat from Canada
| HTS: 2309.10.0010, Free, "Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers." |
| Item: “Knead ‘n’ Squeeze” dog treat. The item is composed solely of peanuts, and is designed to be squeezed over dog kibble or served as a treat. Also, the product can be used to hide pills or fill toys. The peanut butter dog treat topper will be imported in retail-sized squeezable plastic containers with a net weight of 12 ounces. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2022 |
N323653: The tariff classification of table lamps from China
| HTS: 9405.20.8010, 9903.88.03, 3.9% + 25%, "Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Other: Household.” |
| Items: Six desk or table lamps identified as Newgrange, Blarney, Slane, Kylemore and Shannon. They are similar in construction except for the shape of the base and the body section. The lamps each consist of a base, body section, lamp holder (light bulb not included), harp, and finial. The base, body section and finial are made of (crystal) glass. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2022 |