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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N337673: The tariff classification of a waterproof footwear fabric from China
| HTS: 5903.20.2500, 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Item: The laminated fabric is composed of a warp knit face fabric consisting of 72% polyamide and 28% polyester, a second layer of non-woven fabric composed wholly of polyester, a third layer of plastic film composed predominately of polyurethane, and a fourth layer of warp knit fabric composed wholly of polyamide. The fabric will be imported in rolls and used in the production of footwear in your manufacturing facility in the United States. |
| Reason: The fabric is more specifically provided for in another subheading of 5903 because of polyurethane predominating in the lamination layer. |
| Ruling Date: Feb. 20, 2024 |
N337672: The tariff classification of three waterproof footwear fabrics from Germany
| HTS: 5903.20.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Item: Gore-Tex Duratherm Fabrics-3 BAR XT fabrics. All the products are three-layer fabric construction with a plastic lamination middle layer. The laminated fabric is composed of a warp knit face fabric consisting of 79 percent polyamide and 21 percent polyester. The backing is of warp knit construction that is composed wholly of polyamide. The two layers are laminated with a middle layer of plastic film for which the majority weight is of polyurethane. The fabrics will be imported in rolls and used in the production of footwear in your manufacturing facility in the United States. |
| Reason: The fabric is more specifically provided for in another subheading of 5903 because of the preponderance of polyurethane in the lamination layer. |
| Ruling Date: Feb. 20, 2024 |
N338031: The tariff classification of a 55 Piece Homeowner’s Tool Kit from China
| HTS: 8467.21.0010, 1.7%, “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Drills of all kinds: Rotary: Battery powered.” |
| Item: A 55-piece Homeowner’s Tool Kit. All the non-powered hand tools will be imported and packed in separate boxes that have been placed inside the tool bag together with the unpackaged electric drill. The tool kit will be presented for retail sale with a color sleeve on the exterior of the bag showing its contents. Nothing will be added to the set after importation. |
| Reason: The electric handheld drill imparts the essential character of the tool set. |
| Ruling Date: Feb. 21, 2024 |
N337942: The tariff classification of a plastic drum port from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: The TruStream Drum Port. It consists of three components, the port housing and the fastening nut, both made from polyoxymethylene plastic, and an ethylene propylene diene monomer (EPDM) rubber gasket. The port is designed to be installed in a 55-gallon drum container containing a standard 2-inch fine NPS threaded opening. The TruStream Drum Port, when fitted with a TruStream Septum, allows the customer to collect a liquid sample from the contents within the drum using a needle and syringe without opening the drum. |
| Reason: This article will not function as a cap or stopper for the drum, and that the plastic would impart the essential character. |
| Ruling Date: Feb. 21, 2024 |
N337940: The tariff classification of a seat from China
| HTS: 9401.71.0011, 9903.88.04, free + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with metal frames: Upholstered: Other household.” |
| Item: The “Kneeling Chair,” is an upholstered seat affixed to a black powder coated steel metal frame and equipped with a bookrack and a padded kneeler. Seating is provided for a single individual. The seat contains no armrests. The seat foundation and backrest are constructed of 4-5” thick molded foam padding encased in textile fabric. Located underneath the seat foundation and affixed to the metal frame is the metal wire frame book rack. Metal stretcher rails are located on the left and right sides of the seat. The padded kneeler is affixed to the metal frame legs and may be used for resting in a kneeling position for those in attendance during church services. |
| Reason: After U.S. importation, the seats are not destined to a church supply store, but a church itself. However, Chapter 98 U.S. Note 2 does not consider articles of furniture as “regalia,” therefore classification in subheadings 9810.00.1500 or 9810.00.4500 are precluded. |
| Ruling Date: Feb. 21, 2024 |
N337936: The tariff classification of a rodent trap with lure from New Zealand
| HTS: 8479.89.9599, 2.5%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Items: The AT2020 is a battery-powered, automatic self-resetting rodent trap and kill device. This cage-like device with an open bottom is mounted on a tree or other elevated surface and incorporates a high-tension spring-powered kill bar. The trap is used in conjunction with a lure to attract larger pests such as rats, mongooses, possums, and other small to medium forest vertebrates. Pests attracted by the lure enter the trap, which |
| Reason: The AT2020 is used to trap and kill possums, rats, mice, and other vermin. Marketing material for these traps states that they can be used not only in forests, but in urban environments as well. These functions and uses are inconsistent with forestry machinery. In order for an item to be included within heading 8543 it must function primarily electrically. Though the trap contains some electrical components, these electrical functions are subsidiary to the mechanical function, which is the principal component of the finished device. |
| Ruling Date: Feb. 21, 2024 |
N337918: The tariff classification of Eucalyptus Super Combi Prime Wall Panels from Brazil
| HTS: 4412.92.5215, free, “Plywood, veneered panels and similar laminated wood: Other: Other, with at least one outer ply of nonconiferous wood: Other: Other: Other.” |
| Item: A multilayer, multiuse, wood panel. The panel is constructed of 11 veneers, each measuring approximately 3mm in thickness, laminated one on top of the next. The two outermost face plies and the two outermost back plies are eucalyptus (a nonconiferous wood) wood, while the core plies are pine (a coniferous wood). The grains of the face ply and the two adjacent plies are oriented parallel to the length of the panel. |
| Reason: Veneered panels are specifically provided for in heading 4412 and the instant panels are classified in that heading in accordance with General Rule of Interpretation 1. |
| Ruling Date: Feb. 21, 2024 |
N337860: The tariff classification of Cabotegravir (CAS No. 1051375-10-0) in bulk powder form, from Brazil
| HTS: 2934.99.3000, 6.5%, “Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: Other: Other: Aromatic or modified aromatic: Other: Drugs.” |
| Item: Cabotegravir is an antiretroviral drug indicated for the treatment of HIV infection. It is an inhibitor of HIV integrase, which reduces viral replication. |
| Reason: N/A |
| Ruling Date: Feb. 21, 2024 |
N337837: The tariff classification of Tobramycin Injection in dosage form, from China
| HTS: 3004.20.0075, 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, containing antibiotics: Other: Other: Other.” |
| Item: Tobramycin Injection is a medicinal preparation containing Tobramycin, an aminoglycoside antibiotic, as the active ingredient. It is indicated for the treatment of certain bacterial infections including septicemia, lower respiratory tract infections, serious central-nervous-system infections (meningitis), intra-abdominal infections, skin, bone, and skin-structure infections and urinary tract infections. |
| Reason: N/A |
| Ruling Date: Feb. 21, 2024 |
N337835: The tariff classification of Ampicillin Sodium/Sulbactam Sodium Injection in dosage form, from Italy
| 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: Ampicillin Sodium/Sulbactam Sodium Injection is a medicinal preparation containing a mixture of Ampicillin Sodium, a penicillin-type antibiotic and Sulbactam Sodium, a beta-lactamase inhibitor, as the active ingredients. It is indicated for the treatment of a variety of bacterial infections. |
| Reason: N/A |
| Ruling Date: Feb. 21, 2024 |