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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N325544: The tariff classification of biodegradable plastic bags from China
| HTS: 3923.29.0000, 9903.88.03, 3% + 25%, " Articles for the conveyance or packing of goods, of plastics: sacks and bags(including cones): of other plastics." |
| Items: Five different types of bags described as plant-based home compostable bags. The bags consist of a carry/t-shirt bag with handles, produce bag, zipper bag, garbage bag and dog waste bag. All of the bags are composed of polybutylene adipate terephalate, polylactic acid and starch. PBAT makes up the largest percentage of material in the bags. Both PBAT and PLA are considered to be plastics. |
| Reason: N/A |
| Ruling Date: April 26, 2022 |
N325638: The tariff classification of a Misting Kit from China
| HTS: 8424.89.9000, 9903.88.02, 2.4% + 25, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” |
| Item: A DIY Misting Kit. The essential components are all put together in one retail box and includes a timer, 80 feet of polyethylene tubing, 27 brass misting nozzles, 54 cable clamps, 25 nozzle holders, and additional fittings and accessories. The product has a variety of home uses, including watering plants and gardens, entertainment for children, cooling people and animals standing near the mist, as well as being a natural bug repellent as mosquitos do not like flying through the mist. The mister attaches to a standard outside hose bib but can also be attached to a separately purchased pump for additional spray power. Multiple kits can be purchased and installed together to create a longer mister. |
| Reason: The unit must be “machinery”, “equipment” or “implements” used for “agricultural or horticultural purposes”. Based on the information provided, it is this office’s opinion that the subject merchandise does not qualify for subheading 9817.00.50 since the item may not be used for agricultural or horticultural purposes. While one use for the Misting Kit can be to water a garden, the kit is also used to provide entertainment for children, cooling people and animals standing near the mist, being a natural bug repellent, as well as other non-horticultural uses. |
| Ruling Date: April 26, 2022 |
N325097: The tariff classification of footwear from China
| HTS: (1) 6402.91.4067, 6%, "Footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; having uppers of which over 90 percent of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber and/or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other. |
| (2) 6402.91.8051, 9903.88.15, 90¢/pair + 20% + 7.5%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $6.50 but not over $12/pair: other: for women: other." |
| (3) 6402.99.8005, 9903.88.15, 90¢/pair + 20% + 7.5%, "Footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: other: valued over $6.50 but not over $12/pair: tennis shoes, basketball shoes, gym shoes, training shoes and the like." |
| (4) (5) 6405.90.9060, 12.5%, "Other footwear: other: other: other. " |
| Items: (1) Kids Boot/Purple is a closed toe/closed heel, above-the-ankle, below-the-knee, children’s style work boot. The external surface area of the upper is 100 percent rubber or plastic. The outer sole consists of rubber or plastics and leather materials. The lace up closure has six metal eyelets on each side of the tongue, a functional medial side zipper, cushioned collar, and a heel tab. The ¼ inch fleece lining is not thick enough to be considered “protective” against cold weather. The FOB price is between $6.50-$12 per pair. (2) A woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, wedge-heel boot. The esau is predominantly rubber or plastics. It has a cushioned collar, a functional sewn in zipper on the medial side, and a sewn-on heel overlay that features a reptile design. The outer sole consists of rubber or plastics with a leather flocking application. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. The FOB price is between $6.50-$12 per pair. (3) A closed toe/closed heel, lace-up, woman’s sneaker. The esau is 100 percent rubber or plastics. The rubber/plastics outer sole has leather fibers flocked onto the surface area in contact with the ground. The flocking on the external surface of the outer sole is microns thin and does not have the character of composition leather or leather. The FOB price is between $6.50-$12 per pair. (4) A children’s, closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot with pull up handles. The esau is 100 percent rubber or plastics. The outer sole consists of rubber or plastics with a substantially thick leather covering. There is no foxing or foxing-like band, and the boot is thinly lined. The FOB price is between $3- 6.50-per pair. (5) A children’s closed toe/closed heel, above-the-ankle, below-the-knee, slip-on boot. The esau is predominantly percent rubber or plastics. Textile elastic gore occupies more than 10 percent of the esau on the lateral and medial sides of the ankle. The outer sole consists of rubber or plastics with a partial leather application covering most of the external surface area in contact with the ground. There is no foxing or foxing-like band. It is not considered “protective” against cold weather. The FOB price is between $6.50-$12 per pair. |
| Reason: N/A |
| Ruling Date: April 25, 2022 |
N325153: The tariff classification of a reusable shopping bag from China
| HTS: 4202.92.3131; 9903.88.03, 17.6% + 25%, " Travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers." |
| Item: A reusable shopping bag. It is constructed with non-woven polyester, which is a man-made textile. The outer surface of the bag is not coated with plastic sheeting. The bag is designed to provide storage, protection, organization, and portability to groceries or other personal effects during travel. The article features an open top and two handles. It is of a durable construction and suitable for repetitive use. |
| Reason: N/A |
| Ruling Date: April 25, 2022 |
N325050: The tariff classification of Isotretinoin Capsules, Ivermectin Tablets and Venlafaxine Extended-Release Tablets in dosage form, from India
| HTS: (1) 3004.90.9245, 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: Dermatological agents and local anesthetics.” |
| (2) 3004.90.9214, 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: Anti-infective medicaments: Other.” |
| (3) 3004.90.9235, 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: Antidepressants, tranquilizers, and other psychotherapeutic agents.” |
| Items: (1) Isotretinoin, imported in 10 mg, 20 mg, 25 mg, 30 mg, 35 mg and 40 mg capsules, is a synthetic Vitamin A acid derivative known as 13-cis-retinoic acid. Isotretinoin capsules are indicated for the treatment of severe recalcitrant nodular acne in non-pregnant patients 12 years of age and older with multiple inflammatory nodules with a diameter of 5 mm or greater. (2) Ivermectin, imported in 3 mg tablets, is a semisynthetic, anthelmintic agent for oral ministration. Ivermectin is derived from the avermectins, a class of highly active broad-spectrum, anti-parasitic agents. It is indicated for the treatment of Strongyloidiasis of the intestinal tract and Onchocerciasis, two conditions caused by parasitic worms. (3) Venlafaxine, imported in 37.5 mg, 75 mg, 150 mg and 225 mg extended release tablets, is an antidepressant. It is indicated for the management of major depressive disorder (MDD), generalized anxiety disorder (GAD), social anxiety disorder (social phobia) and panic disorder. |
| Reason: N/A |
| Ruling Date: April 22, 2022 |
N325283: The tariff classification of single cell partitioning and barcoding devices from Singapore
| HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Item: The Chromium Controller, Chromium X and Chromium iX (“Chromium X/iX”) are instruments that utilize advanced microfluidics to perform single cell partitioning (splitting) and barcoding. |
| Reason: The devices do not perform analysis and there are no additional machines required or used to perform the necessary functionality of partitioning cells. The devices prepare a library that will be further analyzed in a separate instrument and processes downstream. Each instrument runs the same partitioning process with minor differences. The Chromium Controller runs low- and standard throughput assays, not high-throughput assays. The Chromium X and Chromium iX are the same instrument differentiated by firmware. |
| Ruling Date: April 22, 2022 |
N325496: The tariff classification of an Emergency Hammer from China
| HTS: 9026.20.8000,9903.88.15, free + 7.5%, "Istruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking pressure: Other.” |
| Item: Emergency Hammer. The item is a composite good designed as an emergency tool for use in vehicles. The Emergency Hammer consists of a stainless-steel window breaker, a stainless-steel hammer, a stainless-steel seat belt cutter, a plastic ice scraper, and an analog tire pressure gauge all in one tool. The pressure gauge provides measurements in PSI. The item is made of 80% plastic components and 20% base metal components. The device measures 6 inches tall by 3 inches wide by 1 inch thick and weighs approximately .25 kilograms. |
| Reason: The tire pressure gauge in heading 9026, HTSUS, merits equal consideration to the window breaker, hammer, seat belt cutter, and ice scraper. Therefore, classification will be determined based on the competing heading that occurs last in numerical order. |
| Ruling Date: April 22, 2022 |
N324988: The marking of footwear uppers from the Dominican Republic
| Marking: The attachment of the outer sole to the formed upper is considered assembly and not substantial transformation. The Dominican Republic would be the acceptable country of origin for the marking of each of the formed uppers and each boot of the completed pair. The country of origin must appear on each shoe in a pair. If the marking on the tongue, inside the shaft, foot bed, or external area is not legible, indelible, or permanent enough, hang tags may be used. They must be attached in a conspicuous place and in a manner which assures that unless deliberately removed, they will remain on the article until it reaches the ultimate purchaser. |
| Item: Unformed uppers made from various materials from originating and non-originating countries, manufactured into a formed upper in the Dominican Republic. Leather is imported from the U.S. to the DR where it is tanned, cut to shape, and sewn together using thread from the US. Reinforcers imported from China are attached to the upper with adhesives sourced from the U.S. and Brazil. The toe box and counter are from Great Britain. The upper is lasted and formed using heat and stapled to an insole board. The upper takes the shape of the foot in the DR and is considered to have the very essence of completed footwear. The F.O.B. value from the DR is $39.37 per pair. The formed upper is shipped to Puerto Rico. After importation, the outer sole is attached, trimmed, and polished, the footbed is inserted, the shoelace and hang tags are attached, and the finished product is boxed. |
| Reason: The country-of-origin marking is considered conspicuous if the ultimate purchaser in the U.S. can find the marking easily and read it without strain. |
| Ruling Date: April 21, 2022 |
N325116: The tariff classification of cameras from Thailand
| HTS: 8525.89.4000, free, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Other: Digital still image video cameras.” |
| Items: (1) The Outdoor Camera Pro is designed to be installed outside the house, to surveil specific outdoor areas. The camera has a 4k Ultra HD sensor and a 140° field of view. It uses motion detection together with a propriety image recognition algorithm to capture and record video and still images onto its 1GB of SDRAM and 8 GB eMMC internal memory card. The recorded video clips are stored in the camera as a video file and the standalone still images are stored in the camera as a still image format. (2)The Doorbell Camera Pro, which has a 1080p HD with a High Dynamic Range image sensor, and a 180° x 180° field of view, is designed to be installed at a user’s door. It uses motion detection together with a propriety image recognition algorithm to capture and record video and still images. The “real-time” video is automatically transmitted to a smartphone application. Once a triggering event occurs, the subject camera is programmed to capture a still image and video, and record both onto its 1GB SDRAM and 8 GB eMMC internal memory card. The video clips recorded are stored internally in a video file and the standalone still images are recorded on the camera's internal memory in a still image format. The camera has a subsidiary feature of a two-way talk function that operates over the Wi-Fi network, which allows users to use their smartphone application as an intercom to speak to the visitor on the doorstep and hear the response. |
| Reason: N/A |
| Ruling Date: April 21, 2022 |
N325238: The tariff classification of a Microwaveable Bag from Japan
| HTS: 1404.90.9090, free, “Vegetable products not elsewhere specified or included: Other: Other.” |
| Item: “Hanabikari.” The outer surface is made of cotton, and the filling is composed of bamboo leaves and red adzuki beans. The bag is intended to be heated in a microwave oven and applied to the body for pain amelioration. |
| Reason: N/A |
| Ruling Date: April 21, 2022 |