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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N331050: The tariff classification of sugar-free chewing gum preparations from Spain
| HTS: 2106.90.9998, 6.4%, "Food preparations not elsewhere specified or included ... other ... other ... other." |
| Items: Chewing gum preparations containing elastomeric polymers, resins, refined waxes, glycerol esters of edible fatty acids, talc, and antioxidants. These two preparations are used to make compressible gum tablets which are intended to be chewed and discarded, not ingested. They are white to yellowish granulates partly soluble in water and alcohol that are used for both pharma and nutraceutical products depending on the active ingredient in the gum being produced. The products do not contain any active ingredients upon importation. These excipient preparations are sold to the nutraceutical and pharmaceutical industries who then add active ingredients to manufacture the finished products. |
| Reason: The courts have defined “confectionery” as the “many kinds of sweet-tasting articles which are eaten as such for their taste and flavor without further preparation and which are usually sold in confectionery outlets" and found that whether an article is confectionery is determined by its chief use as a confection. CBP has consistently taken the position that a confection is a product that, in its condition as imported, is ready for consumption at retail as a confectionery and is marketed as such, not an ingredient of another food product. |
| Ruling Date: March 16, 2023 |
N331173: The tariff classification of Amoxicillin Trihydrate/Clavulanate Potassium Tablets in dosage form, from Austria
| HTS: 3004.10.5045, 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: Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: Other: Other: Combination antibiotics.” |
| Item: A medicinal preparation containing a mixture of Amoxicillin Trihydrate, an antibiotic and Clavulanate Potassium, a ß-lactamase inhibitor, as the active ingredients. It is indicated for the treatment of various bacterial infections such as sinusitis, pneumonia, ear infections, bronchitis, urinary tract infections, and infections of the skin. Amoxicillin Trihydrate/Clavulanate Potassium Tablets will be imported in 875 mg/125 mg. |
| Reason: N/A |
| Ruling Date: March 16, 2023 |
N331251: The tariff classification of a handbag with a detachable coin purse from China
| HTS: 4202.22.8100, 9903.88.03, 17.6% + 25%, "Handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers." |
| Item: A handbag with a detachable coin purse constructed of 70% nylon and 30% polyurethane and that the nylon accounts for the majority of the outer surface and the PU is the trimming of the handbag. The coin purse has the same construction as the handbag. The handbag is designed and sized to contain the small personal effects carried on a daily basis. |
| Reason: N/A |
| Ruling Date: March 16, 2023 |
N331013: The tariff classification of Haloperidol Decanoate Injection in dosage form, from India
| HTS: 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.” |
| Item: Haloperidol Decanoate Injection, imported in dosages of 50 mg and 100 mg vials, is an antipsychotic drug. It is indicated for the treatment of patients with schizophrenia who require prolonged parenteral antipsychotic therapy. |
| Reason: N/A |
| Ruling Date: March 15, 2023 |
N331405: The tariff classification of a cast iron base from China
| HTS: 8466.93.1560, free, "Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Other: For machines of headings 8456 to 8461: Other: Bed, base, table, head, tail, saddle, cradle, cross slide, column, arm, saw arm, wheelhead, tailstock, headstock, ram, frame, work-arbor support, and C-frame castings, weldments or fabrications: Cast-iron parts not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery: Other." |
| Item: The A-Axis Base for a vertical multi-axis CNC machining center used in the manufacture of automobile parts such as automotive engine blocks and heads. The CNC Machining Center which will perform multiple machining activities such as milling, boring, drilling, reaming, and tapping. The base is produced from the iron material ASTM A48, and after pouring will achieve a hardness of 260. The molten iron will be poured using an investment casting process and will be one complete piece. After the hardening process, the piece will be cleaned, and deburred with all fins, gates, sprues, and risers removed. |
| Reason: N/A |
| Ruling Date: March 15, 2023 |
N331445: The tariff classification of a ceramic decoration from China
| HTS: 6913.90.5000, 9903.88.15, 6% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: A two-piece ceramic tree decoration for indoor décor. It consists of a large white tree and a medium white tree made of dolomite ceramic. Both trees feature cut-out designs on the outside of each tree to enhance the LED illumination of the article when the batteries are turned on. Batteries are not included with the item. |
| Reason: N/A |
| Ruling Date: March 15, 2023 |
N330424: The tariff classification and country of origin of cellulose fiber-cement flooring.
| HTS: 6811.82.0000, 9903.88.03, free + 25%, “Articles of asbestos-cement, of cellulose fiber-cement or the like: Not containing asbestos: Other sheets, panels, tiles and similar articles." |
| Country of Origin: China |
| Item: MgO Laminate Tile Click Flooring consisting of four layers. The top layer is an impregnated decorative paper and measures approximately .01 centimeters thick. The second layer is a magnesium oxide (MgO) cellulose fiber-cement board which measures approximately .8 centimeters thick. The third layer is impregnated balance paper which measured approximately .01 centimeters thick. The fourth layer is the backing and measured approximately .2 centimeters thick. |
| Reason: The MgO board is manufactured in China, and is identifiable upon importation into Vietnam as an article of cellulose fiber-cement. The subsequent actions in Vietnam, including the edge-working, do not change the nature of the MgO board |
| Ruling Date: March 14, 2023 |
N330899: The tariff classification of pet headbands from China
| HTS: 4201.00.6000, 9903.88.03, 2.8% + 25%, "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: other." |
| Items: Pet headbands that serve as pet costumes and are available in several styles. |
| Reason: The subject pet headbands and other adornments for pets, however, are excluded from classification by Chapter Note 1(x) to Chapter 95, consistent with previous rulings HQ H024421, NY N325702, NY N024450 and NY L89935. |
| Ruling Date: March 9, 2023 |
N330936: The tariff classification of chocolate candy bars from Spain
| HTS: (1)(3) 1806.31.0049, 5.6%, "Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery: Other." |
| (2) 1806.31.0041, 5.6%, "Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery: Containing peanuts, peanut butter or peanut paste." |
| Items: Three chocolate candy bars. (1) A milk chocolate candy bar filled with soft nougat and caramel, (2) A milk chocolate candy bar filled with caramel and soft nougat with peanuts, and (3) A milk chocolate candy bar filled with caramel and biscuit. |
| Reason: N/A |
| Ruling Date: March 9, 2023 |
N330895: The tariff classification of fruit snacks from Thailand
| HTS: (1) 2008.99.0500, 0.9¢/kg, "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included ... other … other … apples." |
| (2), (3) 2008.70.2020, 17%, "Fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included... peaches, including nectarines…other peaches…in containers each holding less than 1.4 kilograms." |
| (4) 2008.99.4000, 1.5¢/kg, "Fruit…otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included…other…other…mangoes." |
| Items: Three types of fruit snacks. (1) contains diced apples, water, sugar, modified starch, citric acid, cinnamon powder, sweetness enhancer, ascorbic acid, caramel color, coconut powder, natural vanilla caramel, phosphoric acid, beta carotene and carrageenan. (2) contains diced peaches, water, sugar, modified starch, beta carotene, citric acid, natural peach flavor, sweetness enhancer, natural vanilla flavor, ascorbic acid, natural almond flavor, natural butter vanilla flavor, coconut powder, phosphoric acid, and carrageenan. The products are put up in single-serve sealed plastic cups containing 4.3 ounces, net weight, with four cups to a cardboard sleeve. There is also variety pack of (3) eight single-serve sealed plastic cups of diced peaches in a vanilla flavored pudding and (4) eight single-serve sealed plastic cups of diced mango in a mango flavored pudding. |
| Reason: N/A |
| Ruling Date: March 8, 2023 |