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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N337663: The tariff classification of a woman’s flat shoe from China
| HTS: 6404.20.4060, 9903.88.15, 10% + 7.5%, "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women.” |
| Item: The "BILLIE FLAT.” It has a closed toe, a closed heel, and is a slip-on, flat shoe that does not cover the ankle. The external surface area of the upper is composed of 72% viscose and 28% silk textile material decorated with evenly spaced applied glass crystals. The constituent material of the upper is textile and the crystals are considered accessories or reinforcements. The shoe is lined with sheep’s leather. The outer sole is constructed out of 100 percent cow’s leather. |
| Reason: N/A |
| Ruling Date: Feb. 16, 2024 |
N338069: The tariff classification of a textile costume from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume which consists of a man-made textile pullover dress with spaghetti straps. The flimsy dress features large, visible, loose overlock stitching around the neck, deep back opening and armholes. The back opening is closed with a single small tab of hook and loop fastener. The spaghetti straps are narrow exposed elastic straps with a strip of fabric stitched on top with a single row of long loose straight stitching. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching, The hem bottom is finished with large, visible, loose overlock stitching. Although there is some styling on the garment, the dress is not well-made. |
| Reason: N/A |
| Ruling Date: Feb. 18, 2024 |
N337927: The tariff classification of a seat from China
| HTS: 9401.80.4046, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other Seats: Of rubber or plastics: Other: Other: Other.” |
| Item: The “Minnie Mouse 2-in-1 Inflatable Sofa Bed” is an inflatable child seat. The seat contains no interior fiber fill. The PVC interior shell and the exterior non-woven fabric are not a unitary whole, they are not permanently affixed to one another. Seating is provided for one or more individuals between 3 to 7 years of age. |
| Reason: The seat's essential character, as a whole, is imparted by the plastic material. |
| Ruling Date: Feb. 20, 2024 |
N337846: The tariff classification of Ammonium Metavanadate (AMV), Vanadium Pentoxide, Vanadium(III) Oxide, and Vanadium Electrolyte from Malaysia and China
| HTS: (1) 2841.90.1000, 9903.88.03, 5.5% + 25%, "Salts of oxometallic or peroxometallic acids: Other: Vanadates." (2) 2825.30.0010, 5.5%, "Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Vanadium oxides and hydroxides: Vanadium pentoxide (anhydride)." (3) 2825.30.0050, 5.5%, “Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: Vanadium oxides and hydroxides: Other." (4) 3824.99.3600, 6.5%, "Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Of vanadium." |
| Item: (1) Ammonium Metavanadate (AMV) is a raw, inorganic extraction compound. AMV has the formula NH4VO3 and is often purified from aqueous extracts of slag, ore or stone coal by selective precipitation. AMV is a white powder, which will be imported from Malaysia or China. (2) High purity Vanadium Pentoxide is a core Vanadium ingredient of the electrolyte. Vanadium(V) oxide is an inorganic compound with the formula V2O5. V2O5 is a yellow powder packaged in steel drums, which will be imported from Malaysia. (3) High purity Vanadium(III) Oxide is an inorganic compound with the formula V2O3. It is a black solid prepared by reduction of V2O5. V2O3 is a black powder packaged in bulk bags, which will be imported from Malaysia. (4) Vanadium Electrolyte is produced using the vanadium products 2 and 3 described above. The blend is dissolved in a highly sulfuric acidic environment. Several process steps are required to ensure the electrolyte is correctly blended, with minimal residues and with minimal trace element contamination. Vanadium electrolyte is packaged in storage tanks or IBCs, which will be imported from Malaysia. |
| Reason: Products (1), (2) and (3) are separate chemically defined compounds, which meet the terms of Note 1 to Chapter 28. Product (4) -- Vanadium Electrolyte -- is a chemical mixture. Product (2) and/or Product (3) are dissolved in sulfuric acid and water and undergo chemical reactions to create Vanadylsulfate (VOSO4) and Divanadiumtrisulfate (V2(SO4)3). This product doesn't meet the terms of Note 1 to Chapter 28, Harmonized Tariff Schedule of the U.S. |
| Ruling Date: Feb. 20, 2024 |
N337834: The tariff classification of Ampicillin Sodium Injection in dosage form, from Austria
| HTS: 3004.10.5075, 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: Other: Other.” |
| Item: Ampicillin Sodium Injection is a penicillin derivative used for the treatment of a variety of infections caused by gram-positive and gram-negative bacteria as well as some anaerobes. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2024 |
N337791: The tariff classification of food preparations from Italy
| HTS: (1) 2106.90.1200, 4.2¢/kg + 1.9%, “Food preparations not elsewhere specified or included: Other: Compound alcoholic preparations of an alcoholic strength by volume exceeding 0.5 percent vol. of a kind used for the manufacture of beverages: Containing not over 20 percent of alcohol by weight.” (2) 2106.90.9973, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Preparations for the manufacture of beverages: Other.” |
| Items: (1) The “Pomegranate-Blood Orange Compound 60006534,” is a miscellaneous edible preparation. The preparation has an alcoholic strength by volume content of 1.01%. The preparation is a liquid concentrate for the manufacture of beverages and is not derived of a single ingredient; the ingredient composition is a formulation of pear juice concentrate, water, pomegranate juice concentrate, black carrot coloring concentrate, lemon juice concentrate, and natural flavoring of which alcohol by weight is 0.76%. (2) The “Tropic Compound 60006631,” is a miscellaneous edible preparation. The preparation is a liquid concentrate for the manufacture of beverages and is not derived of a single ingredient; the ingredient composition is a formulation of kiwi juice concentrate, papaya juice concentrate, pineapple juice concentrate, water, acid: citric acid, and invert sugar syrup. Both items are intermediary products packaged in bulk and are not readily suitable for immediate human consumption. After U.S. importation, both items will undergo separate and distinct manufacturing operations along with the inclusion of other ingredients. The final manufactured products will be made suitable for human consumption prior to being packaged, labeled, and offered for domestic sale through retail and food service channels. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2024 |
N337738: The tariff classification of canned lychee from Vietnam
| HTS: 2008.99.3500, 7%, “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, including mixtures other than those of subheading 2008.19: Other: Lychees and Longans.” |
| Item: Canned lychee that is sold mainly to Asian supermarkets and restaurants. The product is imported in cardboard boxes containing 24 individual 20-ounce cans. The product is said to contain lychee, derived from the flesh of the fruit, which is immersed in a solution of water, sugar and citric acid. The natural components from the lychee are not replaced with that of the solution, instead they are supplemented. The product is said to be prepared by peeling the lychee, removing the seeds, washing and filling into cans. The solution is prepared by adding sugar and citric acid to water. After adding the lychee to the solution, the can is sealed, pasteurized and cooled. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2024 |
N337734: The country of origin of Selamectin Topical Solution
| Country of Origin: China |
| Item: Selamectin, imported as a topical solution in dosages of 0.25 mL (15 mg), 0.75 mL (45 mg), 1 mL (60 mg), 0.25 mL (30 mg), 0.50 mL (60 mg), 1.0 mL (120 mg), 2.0 mL (240 mg) and 3.0 mL (360 mg), is a topical parasiticide. The active pharmaceutical ingredient (API), Selamectin, is made in China and that the finished topical solution is made in India. In India, the Selamectin will be mixed with inactive ingredients from various countries to produce the final topical solution in dosage form. |
| Reason: The mixing of the active ingredient, Selamectin (made in China), with the inactive ingredients in India doesn't result in a substantial transformation. The country of origin will be China, where the API is made. |
| Ruling Date: Feb. 20, 2024 |
N337715: The country of origin of Gin
| Country of Origin: Canada |
| Item: Gin composed of spirits that contain neutral grain alcohol, juniper berries, and other botanicals. The gin is produced at your distillery in Canada from neutral grain alcohol of 192 proof sourced from suppliers in Canada and the Netherlands. At the Canadian distillery, the grain alcohol is macerated with juniper and other botanicals and distilled, yielding approximately 83 percent recapture of the initial total volume and removing impurities such as light and heavy alcohols, and resulting in gin of approximately 183 proof. In Canada, the gin is blended with water to 85 proof, packaged in bottles of 375 ml, 750 ml, 1000 ml, and 1750 ml, then labeled, boxed, and shipped to the United States. |
| Reason: The finished product, which is the gin, is classified in subheading 2208.50. Accordingly, the tariff shift requirement is met. Although the countries of origin of the remaining ingredients, specifically the juniper berries and other botanicals, are not known, this has no impact on meeting the tariff shift. Even assuming, arguendo that the juniper berries and other botanicals are “foreign materials” within the meaning of Section 102.1(e), none of them are classified in subheadings 2208.20 through 2208.70, or subheading 2106.90. |
| Ruling Date: Feb. 20, 2024 |
N337832: The tariff classification of Ampicillin Sodium Injection in dosage form, from Italy
| HTS: 3004.10.5075, 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: Other: Other.” |
| Item: Ampicillin Sodium Injection, imported in 500 mg, 1 g, 2 g and 10 g vials, is a penicillin derivative used for the treatment of a variety of infections caused by gram-positive and gram-negative bacteria as well as some anaerobes. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2024 |