Rulings, remedies and court proceedings for customs and trade professionals

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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N331953: The tariff classification of a woman’s top from India

HTS: 6211.43.1091, 16%, "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other."
Item: A woman’s top constructed from 100% polyester woven fabric. The garment features adjustable shoulder straps and extends from the shoulders to the waist area. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
Reason: N/A
Ruling Date: April 20, 2023

N331632: The classification, country of origin, marking and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for “Super seed cereal – Maple Brown Sugar” from Canada

HTS: (If in airtight containers) 1904.20.1000, 5.6%, "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: In airtight containers and not containing apricots, citrus fruits, peaches or pears."
(If in non-airtight containers) 1904.20.9000, 14.9%, "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: Other."
Country of Origin: U.S.
USMCA Eligibility: Eligible for preferential treatment
Item: “Super seed cereal – Maple Brown Sugar” is a dry blend composed of quick oats, hemp hearts, brown sugar, flaxseeds, maple flakes, ground cinnamon, and salt. The finished product will be packed in individual sachets, 5 single serving sachets in a master pouch for retail sale.
Reason: The “Super seed cereal – Maple Brown Sugar” does not meet the tariff shift because the foreign materials, quick oats, are also classified under heading 1904. Since the non-originating components (brown sugar and ground cinnamon) are classified in a heading other than subheading 1904.20, the tariff shift rule is met. Therefore the item is considered an originating good under the USMCA and is eligible for preferential treatment.
Ruling Date: April 19, 2023

N331709: The tariff classification of fiber optic enclosures and parts from China

HTS: (1), (2) 9013.90.8000, 9903.88.03, 4.5% + 25% “Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter: Parts and accessories: Other: Other.”
(3) 7616.99.5190, 9903.88.03, 2.5% + 25%, “Other articles of aluminum: Other: Other: Other: Other: Other: Other.”
(4) 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.”
(5) 3923.50.0000, 9903.88.03, 5.3% + 25%, “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps, and other closures.”
Items: (1) A fiber optic connection enclosure comprised of two plastic wire splice trays encased within a plastic enclosure. The enclosure does not contain any electrical or optical components. The enclosure will be used within a fiber optic network to align and connect optical fibers. (2) A similar fiber optic connection enclosure with connectors and with the addition of various optical, plastic, and aluminum articles. This enclosure contains a retention tray, fusion splice block, aluminum bulkhead, various rubber grommets, and a single strand fiber optic cable fitted with a connector. The item does not contain any active electronic or electrical components and does not alter a signal in any way. (3) An adapter bulkhead. The bulkhead is an aluminum mounting bracket with designated cutouts for the incorporated optical connectors. The bracket will be placed within the enclosure in order to support the internal optical connections. (4) A 1-hole grommet made of molded silicone plastic with a hole all the way through the middle. The grommet is installed within the bottom of the enclosure and allows for the protection of the fiber optic cables as well as adding weatherproofing to the enclosure. (5) A blank grommet similar to the fourth item with the only difference being that it does not incorporate a hole through the center.
Reason: As the subject enclosure is designed and specially outfitted to accommodate fiber optic cables and/or connections, and is not considered a part of electrical apparatus of headings 8538 through 8537, heading 8538 is not appropriate.
Ruling Date: April 19, 2023

N331775: The tariff classification of aroma diffusers from China

HTS: 8509.80.5095, 4.2%, "Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: other appliances: other: other.
Items: Four models of aroma diffusers with matte ceramic or metal covers. They each use an ultrasonic motor and a vibrating disk, aided by axial fans to diffuse aromas throughout a room.
Reason: N/A
Ruling Date: April 19, 2023

N331934: The country of origin of a power adapter set

Country of Origin: Philippines
Item: A retail package containing a wall power adapter plug and a 4-foot electric cable. The 12W power adapter is rectangular in shape with a two-prong electrical plug on one side and a single USB Type-A female socket on the other side. The 4-foot electric cable has a USB Type-A male connector on one end, and an 8-pin connector on the other end. The Wall Charger Set is intended to be used to power/charge various USB-enabled electronic devices.
Reason: The assembly of the printed circuit board assembly (PCBA) by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Philippine origin. The PCBA establishes the function of the electrical charging device because it is the article within the assembly that converts and supplies electricity to electronic devices via the USB sockets. The components that make up the Wall Charger Set are transformed in the Philippines into a new and different article of commerce with a distinct name, character, and use.
Ruling Date: April 19, 2023

N331935: The country of origin of a power adapter set

Country of Origin: Philippines
Item: A retail package containing a wall power adapter plug and a 4-foot electric cable. The 12W power adapter is rectangular in shape with a two-prong electrical plug on one side and a single USB Type-A female socket on the other side. The 4-foot electric cable has a USB Type-A male connector on one end, and a USB Type-C male connector on the other end. The Wall Charger Set is intended to be used to power/charge various USB-enabled electronic devices.
Reason: The assembly of the printed circuit board assembly (PCBA) by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Philippine origin. The PCBA establishes the function of the electrical charging device because it is the article within the assembly that converts and supplies electricity to electronic devices via the USB sockets. The components that make up the Wall Charger Set are transformed in the Philippines into a new and different article of commerce with a distinct name, character, and use.
Ruling Date: April 19, 2023

N331937: The country of origin of a charging cable

Country of Origin: Philippines
Item: A six-foot USB-C to Lightning cable. The cable consists of a 6-foot length of insulated cable affixed at one end with a USB-C connector and a lightning-style connector at the other. The subject cable is used to connect and charge a variety of mobile devices to host units and charging stations.
Reason: The addition of the Taiwan-origin connectors does not substantially transform the cable into a new and different article of commerce with a name, character, and use distinct from the individual components.
Ruling Date: April 19, 2023

N331938: The country of origin of a USB cable

Country of Origin: Philippines
Item: A six-foot USB-A to USB-B cable. The cable consists of a 6-foot length of insulated cable affixed at one end with a USB-A connector and a USB-B connector at the other. The subject cable is used to connect and charge a variety of mobile devices to host units and charging stations.
Reason: The addition of the Taiwan-origin connectors does not substantially transform the cable into a new and different article of commerce with a name, character, and use distinct from the individual components.
Ruling Date: April 19, 2023

N331939: The country of origin of an audio cable

Country of Origin: Philippines
Item: A six-foot 3.5mm audio cable. The cable consists of a 6-foot length of insulated cable affixed with 3.5mm audio jacks on both ends of the cable. The subject cable is used to connect a variety of audio devices such as headphones, stereo systems, laptops, and portable audio players.
Reason: The addition of the China-origin connectors does not substantially transform the cable into a new and different article of commerce with a name, character, and use distinct from the individual components.
Ruling Date: April 19, 2023

N331940: The country of origin of an HDMI Type-A cable

Country of Origin: Philippines
Item: A six-foot HDMI Type-A cable. The cable consists of a 6-foot length of insulated cable affixed with HDMI Type-A connectors on both ends of the cable. The subject cable is used to connect a variety of audio/visual (A/V) devices such as TVs, display monitors, A/V receivers, game consoles, projectors and computers.
Reason: The addition of the Taiwan-origin connectors does not substantially transform the cable into a new and different article of commerce with a name, character, and use distinct from the individual components.
Ruling Date: April 19, 2023