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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N329523: The tariff classification of the “Catnip Cuddle” doll and the “Stuffed Sea Guppy” fish-shaped pillow from China
| HTS: (1) 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. |
| (2) To be determined. |
| Items: (1) A stuffed doll representing a cat character wearing a pink hoodie. The doll measures 19" tall and is constructed from 100% polyester fiber fabric and filling. The cat is a full-figured plush doll with a head, face, torso, legs and feet. The item is principally designed for the amusement of children 3 years of age and older. (2) A “Stuffed Sea Guppy” fish-shaped pillow. |
| Reason: The classification of (2) involves an issue currently under review at CBP headquarters. |
| Ruling Date: Dec. 2, 2022 |
N329545: The tariff classification of Finger Print Fun Kits from Malaysia
| HTS: 3213.90.0000, 3.4%, "Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Other." |
| Items: Kits containing twenty-four digitally pre-printed story cards and six fingerprint stamp pads in assorted colors. The cards are intended for one-time use only. The fingerprint stamp pads consist of six food-grade color inks with non-refillable sponges encased in a PET container. The total value of each kit is $0.93; the card cost is $0.545, and the cost of the fingerprint stamp pads is $0.385. The user will complete each preprinted card by choosing a color from the stamp pad and finger painting into the designated uncolored outlined area. Each kit will be packaged in a printed box on white 300gsm cardstock and sold primarily to gift shops as children’s activity cards. |
| Reason: The role of the fingerprint stamp pads in relation to the use of the subject article, imparts the set’s essential character. |
| Ruling Date: Dec. 2, 2022 |
N329555: The tariff classification of a woman’s top from China
| HTS: 6113.00.1012, 9903.88.15, 3.8% + 7.5%, “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” |
| Item: A women’s upper body garment. The front panel is constructed from 100% polyester knit fabric coated with a cellular polyurethane material that completely obscures the underlying fabric. The backing fabric is heavily brushed, creating a dense fibrous surface. The sleeves are constructed from 100% polyester chiffon woven fabric. The back panel is constructed from 66% rayon, 29% nylon and 5% spandex knit fabric. The unlined garment features a square neckline, long sheer sleeves and a full zipper opening at the back. |
| Reason: The garment is constructed from three fabrics-coated, knitted and woven. Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and is used in lieu of a lining. The coated fabric imparts the essential character of the garment. |
| Ruling Date: Dec. 2, 2022 |
N329641: The tariff classification of an orbital grinding machine from Italy
| HTS: 8460.90.8080, 4.4%, “Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461: Other: Other: Other:.” |
| Item: A belt orbital griding machine, which uses rotating, abrasive belts to sand or polish round and elliptical metal pipes and tubes, both straight and bended varieties. The machine is powered by a 3-kW motor. As imported, the item will include an integrated “feeder” apparatus mounted on and connected to the grinding machine. The feeder employs two motorized rollers on each side of the machine to mechanically pull, and in reverse mode, push pipe/tube through the main machine. |
| Reason: The principal function of the orbital grinding machine is to polish or sand metal pipe/tube. The function of the feeding apparatus, which is to help guide the material through the larger machine, is subsidiary to the machine’s principal mechanical function. |
| Ruling Date: Dec. 2, 2022 |
N329139: The tariff classification of 2-Propenoic acid, 2-[[(butylamino)carbonyl]oxy]ethyl ester, (CAS# 63225-53-6) from Japan
| HTS: 2924.19.8000, 6.5%, "Carboxyamide-function compounds; amide-function compounds of carbonic acid: Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Other: Other." |
| Item: 2-Propenoic acid, 2-[[(butylamino)carbonyl]oxy]ethyl ester, manufactured in Japan, and imported to use in UV curing inks, coatings, and 3D printing. |
| Reason: N/A |
| Ruling Date: Dec. 1, 2022 |
N329171: The tariff classification of Marbofloxacin Tablets, Maropitant Citrate Tablets, and Furosemide Tablets in dosage form, from China, Italy, and India, respectively
| HTS: 3004.90.9203, 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: For veterinary use.” |
| Items: (1) Marbofloxacin, imported in 25 mg, 50 mg, 100 mg, and 200 mg tablets, is a veterinary bactericidal fluoroquinolone. It is indicated for the treatment of infections in dogs and cats associated with bacteria susceptible to Marbofloxacin. (2) Maropitant Citrate, imported in 16 mg, 24 mg, 60 mg, and 160 mg tablets, is a veterinary antiemetic. It is indicated for the prevention of acute vomiting and the prevention of vomiting due to motion sickness in dogs. (3) Furosemide, imported in 50 mg and 12.5 mg tablets, belongs to a group of medicines called loop diuretics. It is indicated for dogs and cats as a diuretic for the treatment of certain conditions, including high blood potassium, high blood pressure, lung fluid retention, kidney disease and congestive heart failure. |
| Reason: N/A |
| Ruling Date: Dec. 1, 2022 |
N329202: The tariff classification of Agroxilato-K fertilizer from Spain
| HTS: 3105.90.0050, free, "Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: Other: Other." |
| Item: A liquid fertilizer, containing soluble potash, intended for foliar and soil application. You indicate that this product will be used to improve fruit size during fruit production and water uptake in plants. The subject product contains 20% soluble potassium as the main constituent ingredient, which is derived from potassium hydroxide. Agroxilato-K fertilizer will be imported in 26 kg containers. |
| Reason: N/A |
| Ruling Date: Dec. 1, 2022 |
N329271: The tariff classification of footwear from China
| HTS: 6402.91.5050, 37.5%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear 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: for women: other." |
| Item: A woman’s closed toe/closed heel boot that covers the ankle but not the knee. The boot has been constructed by molding, vulcanization, cementing, and stitching. The external surface area of the upper is 53% rubber and 47% neoprene textile materials. The boot is considered protective against water and features a neoprene inner lining. A medial side metal zipper allows the wearer access to get in and out of the boot. A rubber/plastic pull tab strip extends up the back of the boot and past the topline. It has an outer sole composed of 100% rubber. |
| Reason: N/A |
| Ruling Date: Dec. 1, 2022 |
N329285: The tariff classification of HyphaLite TC imitation leather from Vietnam
| HTS: 4008.11.1000, free, "Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of cellular rubber: plates, sheets and strip: of natural rubber." |
| Item: T HyphaLite TC. It is composed of a nonwoven cellulose fabric coated with a mixture of cellular vulcanized natural rubber latex, powdered mushroom and natural plasticizers. The mixture is composed primarily of natural rubber latex. The product will be imported in sheets 1240mm by 800mm. HyphaLite TC is designed to be used in the footwear manufacturing industry as upper material for shoes. |
| Reason: N/A |
| Ruling Date: Dec. 1, 2022 |
N329410: The tariff classification of reflective tape from China
| HTS: 5907.00.6000, 9903.88.03, free + 25%, "Textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers." |
| Item: A woven fabric composed of 100% polyester that is coated with glass beads. Subsequent correspondence indicates that the backing portion of the fabric contains a single polymer adhesive. The item is approximately two centimeters in width and will be sewn onto primarily safety vests to serve as a reflective component. |
| Reason: N/A |
| Ruling Date: Dec. 1, 2022 |