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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N335485: The country of origin marking of components for spectacle frames and sunglasses
| Country of Origin: United States |
| Items: (1) Acetate-based spectacle frames, which are comprised of foreign components from Italy, China, and Germany. A semi-finished acetate eye front slab is sourced from either Italy or China. This piece is presented in varying forms, but in all cases it is a solid piece of acetate that will need further work to become an eyeglass front. This slab is cut and molded into the desired shape and an acetate finish is added to the outside. The temples are then formed using the acetate slab and the same procedure. A core wire of German origin is inserted into the temples and German hinges are added to the outside of the fronts. The temples and fronts are then assembled together to create the finished frames. (2) Finished acetate-based Plano sunglasses, which are comprised of foreign components from Italy, China, Germany, and Taiwan. The semi-finished acetate slabs, in this instance, are also sourced from China or Italy. |
| Reason: The foreign origin imported spectacle components, when incorporated with other components to produce finished spectacle frames and sunglasses, are substantially transformed into articles with a new name, character or use. |
| Ruling Date: Oct. 2, 2023 |
N335509: The tariff classification of 3-wheeled electric scooter from China
| HTS: 8703.90.0100, 9903.88.01, 2.5% + 25%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with only electric motors for propulsion: Other.” |
| Item: An electric 3-wheeled scooter. The scooter is equipped with a 36v 300-watt electric engine with a top speed of 9 mph, and a range of 12 miles. |
| Reason: N/A |
| Ruling Date: Oct. 2, 2023 |
N335524: The tariff classification of a textile car seat canopy from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A textile cover designed to be used with an infant car seat or hang over the headrests of a vehicle. The cover is intended to provide shade to an infant or child. The cover is composed of two layers of 100% cotton woven, dyed, fabric. The top layer is printed. The front layer also features two self-fabric ties and two straps with a hook-and-loop fastener. The fabric ties are intended to be tied to a grab handle of the vehicle and the fabric straps allow the user to secure the cover around the handle of an infant car seat. The back layer features two adjustable 100%polyester woven webbing straps with a plastic buckle. |
| Reason: N/A |
| Ruling Date: Oct. 2, 2023 |
N335205: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of ADVA® Cast 575 from Canada
| HTS: 3824.40.5000, 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: Prepared additives for cements, mortars or concretes: Other." |
| USMCA Elgibility: Eligible |
| Item: A high efficiency, low addition rate polycarboxylate-based high-range water reducer designed for the production of a wide range of concrete mixes, from conventional to self-consolidating concrete. It is designed to impart extreme workability without segregation to the concrete. It is said to be comprised of crude, & refined glycerol, sodium hydroxide, a blue colorant, two different types of biocides, a concrete admixture, and a polycarboxylic ether. |
| Reason: N/A |
| Ruling Date: Sept. 29, 2023 |
N335260: The country of origin marking of men’s reversible shorts from Pakistan
| Marking: A fabric label stating “Made in Pakistan" is sewn to the bottom of the waistband between the inner surfaces of the two fabrics is not conspicuous enough for the marking statute. |
| Item: A pair of men’s two-layer reversible shorts constructed from two different 100% polyester knit fabrics, each of which forms one layer of the shorts. Style UKS536M features an elasticized waistband and hemmed leg openings. The two layers of the shorts are sewn together at the waistband, hang freely at the leg openings, and are loosely attached to each other at the midpoint of each inner leg seam via a one-inch-long strip of narrow fabric. Regardless of which layer is used as the outer surface, the shorts feature a heat seal logo on the upper right leg panel and two overlay stripes on the lower left leg panel. A drawstring threaded through the waistband and a woven label at the center back of the waistband are visible only when one of the two layers is used as the outer surface of the shorts. |
| Reason: Regardless of which layer of fabric is exposed as the garment’s outer surface, the country of origin label remains concealed between the two layers. |
| Ruling Date: Sept. 29, 2023 |
N335274: The United States-Mexico-Canada Trade Agreement (USMCA), country of origin marking, and the applicability of Section 301 trade remedy of an automobile seat component.
| Country of Origin: Mexico |
| USMCA Eligibility: Ineligible |
| Section 301 Applicability: Not subject |
| HTS: 9401.99.1085, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of seats of a kind used for motor vehicles: Other.” |
| Item: A seat component constructed of metal and plastic that will be permanently affixed to the metal frame of an automobile seat. The assembly will serve two functions: speed-controlled horizontal movement of an automotive seat through the conversion of motor rotation to the track system and longitudinal strength through the joinder of the car body to the seat to ensure passenger safety. The assembly contains no upholstery, cushions, seat foundation, backrest, legs, or armrests. The assembly will be incorporated into the front and second seat rows of motor vehicles, according to Original Equipment Manufacturer (OEM) specifications. |
| Reason: A tariff shift does not occur with 4 of the discrete foreign origin Chinese material components; they are classified in subheading 9401.99, HTS, at the time of importation into Mexico. |
| Ruling Date: Sept. 29, 2023 |
N335287: The tariff classification of Safflower Coloring Extract from China
| HTS: 3203.00.8000, 9903.88.03, 3.1% + 25%, "Coloring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on coloring matter of vegetable or animal origin: Other. " |
| Item: A liquid concentrate form. It is intended to be used as a color additive for the food industry (food coloring). Safflower (Carthamus Tinctorius) is a highly branched, herbaceous, thistle-like annual plant in the Asteraceae family, which is commercially cultivated for various uses. You state that during the production process, harvested Safflower goes through extraction, filtration, concentration, pasteurization, and packaging for export to the United States. |
| Reason: N/A |
| Ruling Date: Sept. 29, 2023 |
N335353: The tariff classification of Soup from Brazil
| HTS: 1806.90.9090, 6%, "Chocolate and other food preparations containing cocoa…other … other…other.” |
| Item: A powdered dietary supplement meal with formula number FF005027. The product is said to be packaged in a plastic canister of 432 grams containing sixteen servings of three tablespoons. The item is described as being made by placing three tablespoons into a dish, adding 250 ml of warm water or nonfat milk, and mixing with a spoon. Ingredients include soy protein isolate, corn starch, black bean powder, cellulose powder, sunflower oil, inulin (chicory), salt, beans and bacon flavor, salt flavor, silicon dioxide, cocoa powder, dark brown coloring, lecithin powder, chives, magnesium oxide powder, yeast extract flavor, onion powder, natural annatto coloring, beet red powder coloring, onion flakes, vitamin premix, xanthan gum, mineral premix, garlic powder, black pepper powder, rosemary extract, and natural tocopherols. |
| Reason: N/A |
| Ruling Date: Sept. 29, 2023 |
N335441: The tariff classification of footwear from Vietnam
| HTS: 6403.19.5061, free, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: for women: other." |
| Item: A woman’s, closed toe/closed heel, below-the-ankle, lace-up, golf shoe. The external surface area of the upper consists of leather, plastic, and textile. The esau is predominantly bovine leather materials. The shoe features a separately attached tongue and a cushioned collar. The rubber/plastics outer sole has small, spiked cleats. Most measure ¼ of inch. |
| Reason: N/A |
| Ruling Date: Sept. 29, 2023 |
N335354: The tariff classification of a pet carrier toy from China
| HTS: 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: A pet carrier toy which is comprised of a plastic carrying case in the shape of a backpack with two nylon straps, a plush miniature pet approximately 6” tall, and an assortment of miniature accessories for feeding and grooming the pet. The two sides of the carrier swivel out and the top flips up to reveal a play environment where the child can use their imagination to roleplay as a pet owner. The carrier contains plastic toy accessories which include a food bowl, food, an empty pet food can, 2 pet collars, a blow dryer, brush, comb, clippers, buzzer, and 2 cards. We note that all of the items are flimsily constructed, non-functional, and will be used by the child to pretend to groom and care for the plush pet. |
| Reason: N/A |
| Ruling Date: Sept. 28, 2023 |