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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N325521: The tariff classification, country of origin, status under the USMCA of aluminum extrusions and Applicability of Section 232
| HTS: (Hollow extrusion profiles) 7604.21.0010, 1.5%, "Aluminum bars, rods and profiles: of aluminum alloys: hollow profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
| (Open construction) 7604.29.1010, 5%, "Aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 6 to this chapter." |
| USMCA Eligibility: eligible |
| Section 232 Eligibility: excluded from 232 duties |
| Country of Origin: Mexico |
| Item: Aluminum extrusions/profiles for use as frames for door frames, window frames and solar panels. The extrusions/profiles are made from aluminum alloy types 6063, 6061 and 6005. The extrusions will be imported to the U.S. in two different scenarios.(1) Aluminum alloy billets are manufactured in the U.S. by melting ingots sourced from Canada, Australia, India, etc. which are mixed with U.S. aluminum scrap and then cast into aluminum alloy logs. None of the materials used to make the billets originate from China or Russia. Next, the billets are exported to Mexico where they are initially cut/trimmed, heated, extruded, cut to the requested length per customer’s specifications, anodized, painted, inspected, packaged and then shipped to the U.S. Some of the extrusions will be hollow and others will be of an open construction. (2) Aluminum alloy billets of South Korean origin or other source countries (not China or Russia) are imported into Mexico. The billets are manufactured in the same manner as (1). In Mexico, the billets are first cut/trimmed, heated, extruded, cut to the requested length per customer’s specifications, anodized, painted, inspected, packaged and then shipped to the U.S. Some of the profiles will be hollow, and others will not. |
| Reason: In both scenarios, billets classified in heading 7601 are sent to Mexico where they are manufactured into aluminum extrusions/profiles classified in heading 7604. The tariff shift requirement is met. The operations performed in Mexico result in a substantial transformation. |
| Ruling Date: May 12, 2022 |
N325523: The tariff classification of Loteprednol Etabonate (CAS No. 82034-46-6) in bulk powder form, from Italy
| HTS: 2937.22.0000, free, “Steroidal hormones, their derivatives and structural analogues: Halogenated derivatives of adrenal cortical hormones.” |
| Item: Loteprednol Etabonate is a corticosteroid with anti-inflammatory properties. It is indicated for the treatment and relief of symptoms of seasonal allergic conjunctivitis as well as inflammation and pain after ocular surgery. |
| Reason: N/A |
| Ruling Date: May 12, 2022 |
N325572: The country of origin of TFT-LCD modules
| Country of Origin: Taiwan |
| Item: HD TFT-LCD modules designed for exclusive use in specific automobiles. The three LCD modules have an identical manufacturing process but are varied in the dimensions of the cover lens outline and the weight of the LCD modules. The modules are comprised of a TFT-LCD panel cell, TFT panel source and gate Integrated Circuit drivers, Printed Circuit Board Assembly, flex printed circuit (FPC), a backlight, and a cover glass. The process begins in Taiwan with the production of the TFT-LCD panel. First, the transistors are applied to a glass substrate then followed by the application of a photo-resistive coating. The substrate is then exposed to light and etched. This process is repeated to build the TFT circuit. Next, the color filter glass substrate is created through a step-by-step photo-resistive process of depositing a black matrix color pigmentation. The liquid crystals are then dispensed onto the panel and the two substrates are bonded together. This process creates the TFT-LCD panel cell. |
| Reason: The components manufactured in Taiwan impart the essential functional components of the finished module. The manufacturing process of the TFT-LCD panel cell, TFT panel source and gate IC drivers, PCBA and glass cover is significantly complex and renders the end use of the components predetermined. |
| Ruling Date: May 12, 2022 |
N325595: The tariff classification of a plasticizer from Brazil
| HTS: 3812.20.5000, 5%, “Compound plasticizers for rubber or plastics, not elsewhere specified or included ... [c]ompound plasticizers for rubber or plastics: [o]ther.” |
| Item: Innoleic E1 a mixture of various isomers of methyl esters of the various fatty acids present in the triglycerides of soybean oil, resulting from the transesterification and epoxidation reactions using soybean oil as the main raw material. The product is intended primarily to be used as a plasticizer for polyvinyl chloride (PVC) applications. |
| Reason: N/A |
| Ruling Date: May 12, 2022 |
N325606: The tariff classification of motor vehicle rear lamps from Slovakia
| HTS: 8512.20.2040, free, “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Other lighting or visual signaling equipment: For the vehicles… .” |
| Item: Automotive rear lamp “Module LED” that has light functions. The rear lamp module contains a turn indicator, taillight, brake light, Side Marker Lights, SMR, and the reverse light. |
| Reason: N/A |
| Ruling Date: May 12, 2022 |
N325772: The tariff classification of a party decoration from China
| HTS: 9505.90.4000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” |
| Items: Two styles of bunny-shaped tissue paper honeycomb decorations. The items measure approximately 8.54” (l) x 3.66” (w) when unfolded and feature a string hanging loop for easy display. The decorations are packaged flat and take their shape by pulling both ends together. The honeycomb decorations are made of delicate tissue paper that rips easily with casual handling and cannot be refolded, stored, and reused. The honeycomb decorations are designed for one-time use only as disposable party decorations. |
| Reason: N/A |
| Ruling Date: May 12, 2022 |
N325922: The tariff classification of an electric scooter from China
| HTS: 8711.60.0090, 9817.88.17, free, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars: With electric motor for propulsion: Other." |
| Item: A non-foldable metal electric scooter fitted with an electric motor with 350-watt capacity, powered by a rechargeable Lithium battery. The e-scooter is used to transport one person, up to 100 kilograms. Because the e-scooter is not equipped with a seat, the rider is transported in a standup position. The e-scooter has a maximum range of 70 km and a maximum speed of 20 km/h. |
| Reason: It is CBP's opinion that this specific e-scooter qualifies for the exclusion from the additional duties imposed by subheading 9903.88.02 per Note 20(v) to Subchapter III, Chapter 99. |
| Ruling Date: May 12, 2022 |
N325930: The tariff classification of Halloween pet toys from China
| HTS: (1) 9817.95.05, free, “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” |
| (2) 6307.90.7500, 4%, “Other made-up articles, including dress patterns: Other: Toys for pets, of textile materials.” |
| Item: “Halloween Dog Toy,” is a pet toy available in two different styles. Both pet toys are composed of 100 percent polyester woven fabric and stuffed with polyfiber. Each stuffed toy contains an internal squeak mechanism. (1) Is shaped like a pumpkin. The orange pumpkin with green stem has a typical jack-o'-lantern design featuring embroidered eyes, nose, and mouth. (2) Is shaped like a triangular candy corn. The white, yellow, and orange colored candy corn features an embroidered mouth, eyes, and eyelashes. Each Halloween design is embroidered on the face side only. |
| Reason: The candy corn shaped pet toy is not in the form of a three-dimensional representation of an accepted symbol or festive motif. |
| Ruling Date: May 12, 2022 |
N325953: 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: An adult plus-sized costume identified as the Funhouse Freak. The costume consists of a jumpsuit, a collar, and a mask. The flimsy man-made textile jumpsuit imparts the essential character of the set. The neck of the jumpsuit has large visible loose overlock stitching and a deep back opening with raw unfinished edges closed with small hook and loop tabs. The sleeves and leg openings feature thin exposed elastic and raw unfinished edges. The jumpsuit is constructed entirely with long loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 12, 2022 |
N325458: The classification of a SimpleFix water mixing valve assembly from China
| HTS: 8481.80.1030, 9903.88.03, 4% + 25%, "Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of copper, Having a pressure rating under 850 kPa: Sink and lavatory faucets." |
| Item: A water mixing valve assembly. It consists of a 3/8” stainless steel braided hose that measures 12” long; placed at each end of the hose is a mixing valve tee that incorporate various components, including 3/8” mini plastic non-return check valves made from POM. Near the hot water tee is a brass mixing control valve that is manually actuated by a lever and has a pressure rating ranging up to 689 kPas. Once installed under a sink and connected to the cold and hot water supply inlets, the assembly prevents overly hot water from being released at the tap. |
| Reason: N/A |
| Ruling Date: May 11, 2022 |