Recent CBP NY Rulings

July 12, 2022 by Ben Perkins|Customs 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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N326202: The tariff classification of Glimepiride Tablets in dosage form, from India

HTS: 3004.90.9291, 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: Other.”

Item: Glimepiride, imported in 1 mg, 2 mg, and 4 mg tablets, is an anti-diabetic medication. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus.

Reason: N/A

Ruling Date: June 14, 2022

N326226: The tariff classification of corrugated paperboard boxes from China

HTS: 4819.10.0040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard: Other."

Item: A one-piece folding paperboard box made of corrugated paperboard material. The box is printed on the outside with decorative designs and measures approximately 7.5” high by 3.55” wide by 3.55” deep when assembled. The box is not used for food or beverages.

Reason: N/A

Ruling Date: June 14, 2022

N326229: The tariff classification of corrugated paperboard boxes from China

Item: A one-piece folding paperboard box made of corrugated paperboard material. The box is printed on both the outside and inside with decorative designs and measures approximately 9” high by 12” wide by 3.5” deep when assembled. The box is not used for food or beverages.

Reason: N/A

Ruling Date: June 14, 2022

N326241: The country of origin of sandpaper discs

Country of Origin: South Korea

Item: Abrasive discs designed for use with orbital sanders. Natural aluminum oxide corundum, aluminum oxide corundum with zirconia abrasive grains, a polyester film base, and adhesive are sourced from South Korea. In South Korea, the abrasive grains are affixed to the polyester film base using the adhesive. This material is baked, coated with resin and a stearate coating before being rolled into 1380 millimeter-wide rolls and shipped to China. In China, a hook-and-loop backing, which is manufactured in China, is laminated onto the rolls. Next, the laminated rolls are die-cut into specific sizes and hole patterns. The completed discs are then packed and shipped to the United States.

Reason: The processes that take place in China do not result in a new product having a distinctive name, character or use.

Ruling Date: June 14, 2022

N326534: The tariff classification of the “Tapeworm” card game from an unknown country

HTS: 9504.40.0000, free, "Video game consoles and machines, articles for arcade, table or parlor games…parts and accessories thereof: Playing Cards."

Items: A card game in the form of a pack of 84 cards printed with images of four different cartoon worms and action icons which dictate the game play.

Reason: N/A

Ruling Date: June 14, 2022

N326143: The classification of air handling units from China

HTS: 8415.90.8065, 9903.88.15, 1.4% + 7.5%, "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Other: Of heat pumps."

Items: Air handling units. The units are paired with separately-imported outdoor units and, together, the units make up a system that cools and heats spaces. The air handling units feature a drain pan and consist of an insulated steel cabinet that houses an evaporator coil, and a fan.

Reason: N/A

Ruling Date: June 13, 2022

N326379: The tariff classification of the Play-Doh “Ultimate Ice Cream Truck Playset” from China

HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”

Items: “Ultimate Ice Cream Truck Playset,” consisting of 10 (2oz.), and 4 (4oz.) cans of Play-Doh, a child-sized stationary ice cream truck measuring 15” (W) x 23” (L) x 37.5” (H) and over 35 accessories. The child-sized stationary ice cream truck features 10 play stations where a child can role-play and imagine being an ice cream truck operator. The item is principally designed for the amusement of children ages 3 and older.

Reason: N/A

Ruling Date: June 13, 2022

N326413: The tariff classification of a notebook from China

HTS: 4820.10.2060, 9903.88.03, free + 25%, “Diaries, notebooks and address books, bound… Other.”

Item: A hardbound notebook measuring approximately 5.75” x 8.25”. The 144 pages are primarily various configurations of graph paper. Interspersed are six fact sheet pages that serve as quick reference guides. For example, the periodic table of elements, a simple diagram of the human skeleton, and a page of geometrical equations.

Reason: N/A

Ruling Date: June 13, 2022

N326065: The classification of pneumatic cleanout test plugs from Taiwan

HTS: 8481.80.1050, 4%, "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: Other."

Items: Pneumatic cleanout test plugs. One is packed in a bag in bulk and the other is individually packaged in a retail box. Both items are designed to test plumbing pipelines that are located above a cleanout tee, and mainly consist of a rubber bladder and a brass Schrader valve with a bronze valve cap. In use, the pneumatic test plug is screwed into the cleanout tee. The valve allows air to flow into the bladder, and once the water test is complete, the air is released from the bladder by manually depressing the valve. It is stated that the maximum operating pressure of the valve is 35 pounds of force per square inch (psig).

Reason: With this particular merchandise no single component imparts the essential character. Therefore, in accordance with GRI 3(c), the pneumatic cleanout test plug will be classified in heading 8481, HTSUS, as it is last in numerical order in the tariff.

Ruling Date: June 10, 2022

N326280: The tariff classification of a steel right angle wall mounting from New Zealand

HTS: 8302.41.6080, 3.9%, "Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other."

Item: An “L” shaped bracket that will be attached to the GRIDLOK fly plate. The GRIDLOK system functions to brace suspended ceilings and is currently in use in the construction of hospitals, schools, and community colleges in California to reduce the damage to any ceiling system when an earthquake occurs. The BC30 bracket will replace the BC22 bracket and will provide a more flexible range of installation. The BC30 is made from galvanized steel and measures 104 mm by 79 mm and is 146 mm wide. There are 3 14.29-mm holes and 16 5-mm holes pre-drilled in the bracket for use with mounting screws.

Reason: N/A

Ruling Date: June 10, 2022