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:
Sign up for a free preview to unlock the rest of this article
Export Compliance Daily combines U.S. export control news, foreign border import regulation and policy developments into a single daily information service that reliably informs its trade professional readers about important current issues affecting their operations.
N328458: The tariff classification of Isosorbide Dinitrate Tablets in dosage form, from India
HTS: 3004.90.9220, 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: Cardiovascular medicaments.” |
Item: Isosorbide Dinitrate, imported in 30 mg tablets, is a vasodilator. It is indicated for the prevention of angina pectoris due to coronary artery disease. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328588: The tariff classification of a “Christmas Tree Oil Diffuser” from China
HTS: 3307.49.0000, 9903.88.03, 6% + 25%, "Prepared room deodorizers, whether or not perfumed or having disinfectant properties: Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other." |
Item: A paper-like tree and a circular tabletop base made with sugarcane, along with a ½ ounce glass bottle of fragrance oil packaged together for retail sale. The ScenTree acts similar to a reed diffuser once assembled. The oil travels up the tree after it has been inserted into the glass bottle, and then releases the scent into the room. It can either be hung from a tree or used with the tabletop base and placed elsewhere in the home. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328619: The classification of a rosary pouch from China
HTS: 4202.92.9100, 9903.88.03, 17.6% + 25%, "Containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents)." |
Item: A pouch referred to as the “Saint Benedict Printed Rosary Case.” The pouch is constructed of woven polyethylene, which is a man-made textile material. The outer surface of the pouch is not coated with plastic sheeting. The article is primarily designed for the storage, protection, portability, and organization of rosary beads and chains. It features a top zipper closure. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328620: The tariff classification of a steel racking structure from China
HTS: 7308.90.9590, 9903.88.02, free + 25%, “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other.” |
Item: A steel racking structure designed for data centers. The steel components of the racking structure include: (1) frame uprights; (2) tube beams; (3) connecting vertical beams; (4) cantilevers; (5) vertical support beams; (6) T-shape outriggers; (7) base plates and junction plates; (8) horizontal braces; and (9) flanges, bolts, nuts and screws. The steel structure will house the electrical and fiber cables as well as the cold air duct system. All components are shipped together, unassembled ready for installation after importation into the U.S. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328737: The tariff classification of vacuum sealing bags from China
HTS: 3923.21.0095, 9903.88.03, 3% + 25%, "Articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other." |
Item: A Vacuum Sealing Bags Assortment Pack. The pack contains 50 precut bags that measure 8 inches x 10 inches and are sealed on one end, 3 rolls that measure 8 inches wide and 20 feet long and 4 rolls that measure 11 inches wide and 16 feet long. They are composed of polyamide polyethylene film. The bags and rolls are packaged together for retail sale to be used with a vacuum sealing appliance to preserve food. The vacuum sealing appliance is sold separately. The rolls can be cut to various bag sizes by the end user while the precut bags are prepared in standard quart size. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328738: The tariff classification of a seat from China
HTS: 9401.80.4001, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Children’s highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children.” |
Item: An assembled bath seat for use by infants until 5 months of age. The bath seat is a stationary object constructed of concave, convex, and straight polypropylene (PP) plastic frame rails, joints, and a locking tab. A removable textile fabric mesh sling seat foundation is affixed to the frame. The headrest and the footrest plastic rails unfold and extend from the center frame; setup of the bath seat is complete once the locking tab is placed into a locked position. The plastic joints allow the bath seat to fold and collapse flat for storage. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328748: The tariff classification of a pet comb from China
HTS: 9615.19.4000, 4.6%, "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [c]ombs: [v]alued over $4.50 per gross.” |
Item: A stainless-steel comb is dual edged, to accommodate fine and thick fur, and is designed to gently remove the undercoat and excess pet fur. The comb has a soft grip handle made from plastic. It also features a self-cleaning button to remove the fur from the comb. The comb comes in three sizes: small, for cats and small dogs, medium for medium sized dogs, and large for large sized dogs. Per your correspondence, you indicated this product would be valued at over $4.50 per gross. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328903: The tariff classification the “The Mini Frisbee® Golf Set” from China
HTS: 9504.90.9080, 9903.88.15, free + 7.5%, "Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other." |
Item: “The Mini Frisbee Golf Set,” which consists of six 4” plastic flying discs and a plastic tabletop target. The target measures 28” tall, has a round basket suspended in the middle and is attached to 10 vertical metal chains that drape from a hoop at the top of the structure designed to capture a Mini Frisbee® and drop it into the basket. The game is suitable for use indoors or outdoors because of its size and relatively simple construction. The product is intended for children ages 5 years and older. |
Reason: N/A |
Ruling Date: Oct. 27, 2022 |
N328531: The tariff classification of a snowmobile dolly from China
HTS: 8716.80.5090, 9903.88.03, 3.2% + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other. |
Item: A Kimpex Snowmobile HD X-Pro Shop Dolly, which is a hand-held and hand operated dolly for movement of snowmobiles. The dolly consists of a reinforced square frame that accommodates massive sleds. It has no hydraulics and contains dual soft lift pads that are adjustable from side to side and up and down, a quick adjustable lift strap, and heavy-duty 4.00-8 8 ply tires for easy travel over terrain. The dolly is finished with a gloss black, long wearing baked-on powder coat finish. |
Reason: N/A |
Ruling Date: Oct. 26, 2022 |
N328579: The tariff classification of electric air handling units from Canada
HTS: (1) 8479.89.6500, 2.8%, "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Other." |
(2) 8415.82.0135, 2.2%, "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: Other, except parts: Other, incorporating a refrigerating unit: Room or central station air conditioning units for use with water chillers: Central Station Air Handlers." |
Items: (1) An Air Handling Unit designed to provide fresh ambient and/or recycled air to, and circulate and distribute within, a building. It is also capable of providing building heat using an electric coil. The unit will be comprised of debris filters, a fan(s), an electric heating coil, dampers, and controls. It is unable to change humidity. At the time of importation, the AHU will also include an energy recovery system, which we understand functions to recover sensible (temperature) and/or latent (humidity) energy that is exhausted from the building. (2) An AHU-DX Air Handling Unit with the Cooling/Dehumidification package. It is equipped with a heating coil and a DX cooling/DX dehumidification option, which consists of an evaporator, a condenser, fans, expansion valves, and upon a customer’s request, a compressor. The unit is said to function as a central station air conditioning unit that distributes air via a ducting system. The unit is used with the Detect + Protect Monitoring System and can be connected to a system via a LAN or when necessary, via a cellular modem. |
Reason: The AHU can heat incoming air using an electric heat assembly, but this feature is not always used. Rather, the AHU will carry out its primary function of filtering airborne particles from outside, ventilating, and circulating air, regardless of whether the incoming air is heated. |
Ruling Date: Oct. 26, 2022 |