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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N336767: The tariff classification of girls’ upper body garments from Vietnam, Cambodia and Indonesia
| HTS: (1), (2), (3) 6106.10.0030, 19.7%, “Women’s or girl’s blouses and shirts, knitted or crocheted: Of cotton: Girls’: Other.” |
| Item: (1) A girl’s upper body garment constructed of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless loose-fitting garment extends from the neck to below the waist and features shoulder straps that measure approximately 1 ½ inches in width at the shoulder seams, a crew neckline, and a front panel that extends into two 5 inch long ties that fasten at the garment’s bottom. (2) Two girls’ upper body garments constructed of 60% cotton and 40% polyester knit fabric. The sleeveless loose-fitting garments extend from the neck to below the waist and measure approximately 1 3/4 inches in width at the shoulder seams. One garment is a tank-style garment and features capping at the armholes and the neckline, and a straight hemmed bottom. The second pullover garment features an elasticized empire waist, capping at the armholes and the neckline, and a straight hemmed bottom. The style is not a set because they are designed to be worn interchangeably and not together. (3) A girl’s tank-style garment. The sleeveless loose-fitting garment extends from the neck to below the waist and features a round front neckline, approximately 1 1/2 inches in width at the shoulder seams, capping at the armholes and the neckline, and a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2023 |
N336648: The country of origin of stone mosaics
| Country of Origin: (1) Italy for the Calacatta Dore tiles and China for the gold stainless steel tiles. (2) Italy for the Calacatta Dore tiles and China for the gold stainless steel tiles. (3) Italy for the Calacatta Dore tiles and China for the gold stainless steel tiles |
| Item: (1) The Coco Signature Soft mosaic is an abstract design, consisting of long triangular pieces of varying lengths and widths arranged around a gold-colored, flower-shaped center. The surface area of this mosaic consists of 97% Calacatta Dore marble and 3% gold stainless steel. The Calacatta Dore marble is mined and manufactured into tiles in Italy. They are then exported to China. In China, the tiles are surface-ground or polished to a fine-honed or polished finish, and cut to the sizes needed for the mosaic design. The gold stainless steel tiles are manufactured in China. The Calacatta Dore marble tiles and the gold stainless steel tiles are assembled into the mosaic design, affixed to a mesh backing, and the gaps filled with grout. (2) The Ashford Black mosaic is a repeating geometric design, consisting of octagonal, trapezoidal, and triangular shapes. You indicate that the surface area of this mosaic consists of 45% Cappraia Breccia marble, 29% Calacatta Dore marble, and 26% Neo Panthera marble. The Cappraia Breccia and Calacatta Dore marble is mined and manufactured into tiles in Italy. They are then exported to China. The Neo Panthera marble is mined and manufactured into tiles in China. At the assembly plant in China, The Cappraia Breccia marble, Calacatta Dore marble, and Neo Panthera marble are ground or polished to a fine-honed or polished finish. The tiles are then cut to the sizes needed for the mosaic design, affixed to a mesh backing, and the gaps filled with grout. (3) The Odysseus Cold mosaic consists of white swirls on a gray background. The surface area of this mosaic consists of 76% Carrara Velato marble and 24% White Thassos marble. The Carrara Velato marble is mined and manufactured into tiles in Italy, while the White Thassos marble is mined and manufactured into tiles in Greece. These tiles may be in standard sizes, as well as end-of-cut tiles which may not adhere to standard tile sizes. The surface of the tiles is ground to a rough-honed finish. They are then exported to China from their respective countries. In China, the tiles are surface-ground or polished to a fine-honed or polished finish. The tiles are then cut to the sizes needed for the mosaic design, affixed to a mesh backing, and the gaps filled with grout. |
| Reason: (1) The processing which takes place in China does not render either the Calacatta Dore marble tiles or the gold stainless steel tiles into a new and different article. (2) The processing which takes place in China does not render the Cappraia Breccia marble tiles, the Calacatta Dore marble tiles, or the Neo Panthera tiles into a new and different article. (3) The processing which takes place in China doesn't render the Carrara Velato tiles or the White Thassos tiles into a new and different article. |
| Ruling Date: Dec. 20, 2023 |
N337108: The tariff classification of Zinc Sulfate Injection USP from the Czech Republic
| 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: Zinc Sulfate Injection USP is parenteral nutrition solution for intravenous infusion into a central or peripheral vein. It is used in adult and pediatric patients as a source of zinc for parenteral nutrition when oral or enteral nutrition is not possible, insufficient, or contraindicated. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2023 |
N337061: The tariff classification of Aluminum Hydroxide, CAS # 21645-51-2, from Canada
| HTS: 2818.30.0000, free, "Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: Aluminum hydroxide." |
| Item: The subject product is described as 100% Aluminum Hydroxide, CAS # 21645-51-2. The Safety Data Sheet indicates that the subject chemical compound is in white powder form, pale in color, and odorless. The product is used in various industrial applications; such as feedstock, for the manufacture of aluminum oxide and other aluminum containing compounds, coatings for titania, filler for plastics, resins, rubbers, paper, and paints. It is also used as a flame retardant and smoke suppressant for polymers, additive to glass, and various ceramic and refractory formulations. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2023 |
N336930: The tariff classification of the RIGID Reflect from Mexico
| HTS: 8708.29.5160, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: The RIGID Reflect, which is a composite good consisting of a Light Emitting Diode (LED) light and side view mirror, all-in-one, designed for off-road vehicles. The Reflect uses LED technology and new Side-Shooter optics to provide a wide beam of light for cornering and drifting. For more versatility there are built-in amber LEDs on the outside edge of the fixture that can be used as turn signal flashers or auxiliary running lights. The lights and mirror can be independently adjusted. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2023 |
N336889: The tariff classification of a woman’s dress from China
| HTS: 6204.43.4030, 9903.88.15, 16% + 7.5%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." |
| Items: A woman’s dress composed of two layers permanently attached at the neckline and armholes. The inner garment is constructed from 62% linen, 36% viscose, and 2% spandex woven fabric and extends from the shoulders to the mid-thigh area. The outer garment is constructed from 100% polyester woven fabric and extends from the shoulders to the ankle area. The sleeveless dress features a round neckline and a partial back opening secured by a zipper closure. |
| Reason: N/A |
| Ruling Date: Dec. 21, 2023 |
N336823: The country of origin of Lionogen Blue 6520 Pigment; Correction to Ruling Number N334105
| Country of Origin: India and China |
| Item: A pigment, which is produced in Japan, incorporating various raw materials from India, China, and Japan. The raw material from India as Indanthrone Blue Crude A, (Key Raw Material, 90% of product composition). The raw material from China as Phthalocyanine Crude, (Key Raw Material, 0.14% of product composition). The remaining materials are subsidiary and sourced from Japan and China. The production process in Japan consists of the following steps: Synthesis of Intermediate 1 with Phthalocyanine Crude, Mixing Indanthrone Blue Crude A, Barium Sulfate, and Intermediate 1 by Nauter Mixer, Milling Process by Hammer Mill, and Packaging and Inspection. |
| Reason: The production process in Japan using raw materials from India, China, and Japan, doesn't result in a substantial transformation of the key raw materials of Indian and Chinese origin. |
| Ruling Date: Dec. 21, 2023 |
N336802: The tariff classification of a wafer handling module from the Netherlands
| HTS: 8486.40.0030, free, “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories: For lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.” |
| Item: A wafer handling module designed exclusively for use with ASML’s High NA TWINSCAN EXE 5000 semiconductor photolithography system (EXE 5000) that will be installed in a semiconductor fabrication plant (fab). |
| Reason: N/A |
| Ruling Date: Dec. 21, 2023 |
N334064: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric from China
| HTS: 6001.92.0010, 9903.88.03, 17.2% + 25%, "Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour." |
| Item: Flexsteel Pattern 979 (Sorrento) is a bonded fabric composed wholly of polyester. The fabric contains 28 stitches per centimeter in the vertical direction. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts this product with the essential character. This fabric will be imported in 54-inch widths and will be used for upholstery. |
| Ruling Date: Dec. 21, 2023 |
N328196: The tariff classification of a drawn textured polyester yarn from Taiwan
| HTS: 5402.33.3000, 8.8%, “Synthetic filament yarn (not put up for retail sale), Textured yarn: Of polyesters: Single Yarn.” |
| Item: A single textured polyester multifilament yarn with a decitex of 86.7, no twist, and 72 filaments. The yarn is not considered high tenacity. The weight of the sample with support is 1197.2 grams. |
| Reason: The yarn is a single textured polyester multifilament yarn with no twist. |
| Ruling Date: Feb. 17, 2023 |