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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N337307: The country of origin of a Silicon Carbide MOSFET
| Country of Origin: U.S. |
| Item: A silicon carbide metal-oxide-semiconductor field-effect transistor (MOSFET). This transistor is produced in the U.S. in wafer form. It is produced from silicon carbide ingots (boules) that are also produced in the United States. All of the “front-end” manufacturing steps for the production of the finished die (crystal growth, fabrication, epi-growth, photolithographic, physio-chemical processing, and chip probing) are conducted in the U.S. After fabrication, the die, in wafer form, is shipped to China for “back-end” manufacturing steps including wafer dicing and packaging, after which the finished product is shipped back into the United States. |
| Reason: The front-end manufacturing process that takes place in the U.S. imparts the essence to the MOSFET. The wafers (which contain the die incorporating the complete transistor circuitry), manufactured within the United States do not undergo a substantial transformation as a result of the back-end processing that takes place in China. The product identity and predetermined end use is retained. |
| Ruling Date: Jan. 22, 2024 |
N337255: The tariff classification of a snack food from Taiwan
| HTS: 1905.90.9030, 4.5%, "bread, pastry, cakes, biscuits and other bakers’ wares … other … other … corn chips and similar crisp savory snack foods" |
| Item: A crispy ramen snack having the appearance of crisp, brown-colored, noodle-like strands. The crispy ramen snack has wheat flour, palm oil, tapioca starch, chili seasoning powder, sodium L-glutamate, salt, sugar, seasoning powder, protein hydrolysate, and onion extract. It is prepared by stirring the raw materials, ripening, rolling into thick noodles, subsequent to being cut, steamed, seasoned, dried, fried and crushed. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2024 |
N337440: The tariff classification of a boy’s adaptive garment from Vietnam
| HTS: 6114.20.0020, 10.8%, "Other garments, knitted or crocheted: Of cotton: Bodysuits and bodyshirts." (Secondary Classification) 9817.00.96, free of duty and user fees, "as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind)" |
| Item: A boy’s one-piece pullover sewn to a bodysuit-style garment that extends to the midthigh. The pullover features a round front neckline, hemmed sleeves and a hemmed straight bottom that reaches below the waist. The bodysuit is attached to the pullover along the shoulder sides and seams. The garment also features two specially designed abdominal openings located on the front of the bodysuit hidden under the pullover. The hidden abdominal openings are intended to accommodate ports for medical devices and/or feeding tubes. |
| Reason: The product, with its specially designed abdominal openings, is similar in form and function to the adaptive garments described in NY N323384. As a result, the product is consistent with items that are specially designed and adapted for use by those who are permanently or chronically physically or mentally handicapped. |
| Ruling Date: Jan. 23, 2024 |
N337364: The tariff classification of a textile costume from China and Vietnam
| 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: An adult-sized Hooded Vampire costume which consists of a long-sleeved pullover dress, choker, and waist sash with buckle. The waist has narrow exposed elastic stitched on with a single line of loose straight stitching. The dress is entirely constructed with large, loose straight stitching and features large, visible, loose overlock stitching at the front neck and hood opening, the bottom hem and sleeves are raw and unfinished. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made knitted textile dress imparts the essential character of the set. |
| Ruling Date: Jan. 23, 2024 |
N337539: The tariff classification of galvanized steel sheets from China
| HTS: 7210.49.0091, 9903.88.15, free + 7.5%, "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated: Otherwise plated or coated with zinc: Other: Other: Of a thickness of 0.4 mm or more." (Additional) Must classify under Chapter 99 subheading at time of importation. Could be subject to 9903.80.01, 25%. |
| Item: Cold-rolled, zinc-coated, nonalloy steel sheets. The hot-dipped galvanized steel sheets are made to ASTM 653 and will be used primarily in HVAC duct fabrication. The sheets measure 0.47 mm, 0.51 mm or 0.63 mm in thickness, 1219 mm or 1524 mm in width and will be imported in either 8 foot or 10-foot lengths. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2024 |
N337423: The tariff classification of a tunnel formwork system from Turkey
| HTS: 8480.60.0090, free, “Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for mineral materials: Other types.” |
| Items: The MESA KRTF tunnel form system has a complete, steel-fabricated modular tunnel formwork system used in molding concrete into desired shapes. Once assembled at the U.S. job site, the tunnel formwork system will be comprised of 71 tunnel forms, 16 table forms, 14 integrated work platforms, and all required components, bracings, and joining connectors needed to assemble these structures. A tunnel formwork system is a type of modular formwork that allows contractors to pour reinforced concrete walls and slabs in a single daily operation. The system is used to construct repetitive cellular (i.e., room-sized) structures or units and enable the construction of floors and walls together. The system consists of inverted L-shaped half tunnels, one vertical panel and one horizontal panel, joined together to create a “tunnel” form. Each room structure will have two L-shaped tunnel forms that are connected to each other by roof locks within the room. These structures are then joined together with the adjacent room’s formworks by tapered ties. The horizontal and vertical panels of the tunnel form system are braced by articulated struts and a wheeled triangular stability system, all constructed of steel. The tunnel formwork system will also include integrated lifting components that attach to the vertical panels and are needed to lift and lower the tunnel forms into position using a crane. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2024 |
N337422: The tariff classification of Atrazine (CAS no. 1912-24-9) from China
| HTS: 2933.69.6021, 9903.88.15, 3.5% + 7.5%, "Heterocyclic compounds with nitrogen hetero-atom (s) only: Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: Other: Other: Pesticides: Other." |
| Item: The subject product, Atrazine Technical, is an herbicide. It is also known as 1-Chloro-3-ethylamino-5-isopropylamino-2,4,6-triazine. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2024 |
N337414: The classification and country of origin of multilayer wood flooring
| HTS: 4412.10.0500, 8%, "Plywood, veneered panels, and similar laminated wood: Of bamboo: Plywood." |
| Country of Origin: Thailand |
| Item: Bamboo “engineered” multilayer flooring panels. The panels are constructed of six layers of wood, none of which exceeds 6mm in thickness. The face ply consists of bamboo strips glued side by side and measures 0.5mm in thickness. The remaining layers are eucalyptus (a non-coniferous wood). The grains of the layers are oriented at a 90-degree angle to the adjacent layers. The panels are tongued and grooved on all edges and ends, and are finished with a colorless, transparent coating. The substrate consists of veneers cut in Thailand from Thai eucalyptus logs. The veneers are made into plywood in Thailand. The Chinese bamboo veneer will be laminated onto the plywood base in Thailand. The profiling, finishing, and coating will also take place in Thailand. |
| Reason: In Thailand, logs are substantially transformed into veneers and veneers are substantially transformed into plywood. When the Chinese bamboo veneer is added to the Thai plywood substrate, the resulting product is still plywood and the panel is not substantially transformed. |
| Ruling Date: Jan. 24, 2024 |
N337356: The country of origin of a hydraulic excavator
| Country of Origin: Indonesia |
| Item: The SY35 series of crawler hydraulic excavators. The SY35 series is a line of excavators propelled by a tracked undercarriage and features a revolving superstructure with a mechanical boom and arm. They will be imported into the United States without a primary attachment but will be equipped with a bulldozer blade attached to the undercarriage. The SY35 series of excavators will be assembled in Indonesia using components sourced from China, Indonesia, and Japan. |
| Reason: The sum of the operations and processing performed in Indonesia results in a substantial transformation. All of the major structural components, including the boom, arm, upper frame, and lower frame, are completely manufactured in Indonesia. These components serve as critical components of the propelling base, the structural frame, and the mechanical arm of the finished machine. |
| Ruling Date: Jan. 24, 2024 |
N337691: The tariff classification of a textile costume from China and Vietnam
| 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: An adult-sized Deluxe Abominable Snowman costume with Premium Fur. It is exactly the same as item numbers 01082 and KM724, ruled on in NYRL N051819. The only difference in this request is the use of more realistic faux fur textile. The Deluxe Abominable Snowman consists of a long-sleeved jumpsuit, mask, gloves, and boot covers. |
| Reason: General Rule of Interpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy man-made faux fur textile jumpsuit provides the essential character of the set and although the jumpsuit is said to have well-made hanger loops, the jumpsuit is overwhelmingly flimsy, with a loose, visible overlock stitched neck and seams as well as loose, visible overlock stitching or raw edges at the arms and hem. |
| Ruling Date: Jan. 25, 2024 |