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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N339304: The country of origin of control arms for passenger vehicles
Country of Origin: Vietnam |
Item: Control Arms, which are used in passenger vehicles. The control arms are responsible for facilitating the vertical movement of the wheels, effectively absorbing shocks and vibrations caused by uneven road surfaces. Their primary function is to ensure that the tires maintain constant contact with the road, providing traction, stability, and control. The control arms absorb the impact caused by irregularities on the road, acting as a barrier between the road imperfections and the passengers inside the vehicle. Their role is to absorb these impacts and provide a smoother and more comfortable ride. They play a crucial role in determining suspension geometry for precise steering, handling, and minimizing tire wear, and also assist with managing the forces exerted during braking and acceleration. The control arms have two main components: the control arm subassembly, which is produced in China and the ball joint, which is made in Vietnam. Both components are then imported to South Korea for final assembly with a Korean made protection cover, and packaged for sale. |
Reason: The joining of the components in South Korea doesn't result in substantial transformation of the components. The character of the control arms are the ball joints. |
Ruling Date: May 3, 2024 |
N336309: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a men’s shirt from Guatemala
HTS: 6205.20.2051,19.7%, "Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s." |
DR-CAFTA: 9822.05.01, entitled to free rate of duty. |
Item: A men’s shirt constructed from 98% cotton and 2% spandex woven fabric. The garment features a self-fabric button-down collar; a left-over-right, full front opening with seven button closures; long, vented sleeves with two adjustable buttons on each cuff and one button on each vent; a back yoke; and a curved, hemmed bottom. |
Reason: Testing revealed that the fabric of the garment is constructed of 96% polyester and 4% spandex woven fabric that conforms to all of the specifications set out in short supply number 28. |
Ruling Date: May 3, 2024 |
N336139: The tariff classification of a men’s windbreaker from Vietnam
HTS: (1) 6201.40.7000, 7.1%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant." (2) 6201.40.7511, 27.7%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Men’s." |
Item: A men’s windbreaker constructed from 91% nylon, 9% spandex treated with a durable water repellent. The garment features a full front opening with a zipper closure that extends to the base of a scuba-type hood, an inner storm flap, long sleeves with elasticized cuffs, and an asymmetrical hem. The hood contains an elastic drawcord for adjusting peripheral vision, and the hem casing contains an elastic drawcord for tightening to the body. (1) Waterproof (2) Not waterproof |
Reason: An independent laboratory report said the fabric style, which will be used to make the Drift windbreaker, qualifies as water resistant when tested under AATCC Test Method 22. CBP has not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. |
Ruling Date: May 3, 2024 |
N336113: The tariff classification of men’s mountain bike pants from Vietnam
HTS: (1) 6203.43.7590, 7.1%, "Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trouser, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Water resistant trousers or breeches: Other." (2) 6203.43.9011, 27.9%, “Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trouser, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Other.” |
Item: A pair of men’s mountain bike pants constructed from multiple fabric components. The seat, front thighs, and lower legs are constructed from 86% polyester, 14% spandex woven fabric bonded to a 93% polyester, 17% spandex woven fabric. The balance of the garment is constructed from 87% polyester, 13% spandex woven fabric. The garment fabric is treated with Teflon EcoEliteTM durable water repellent (DWR). The bonded fabric does not contain a sheet or film of plastics, and the plastic adhesive bonding the layers together is not visible in cross section. The pants feature a zippered fly with a snap closure and an adjustable hook and loop waistband. The garment also includes zippered side pockets and hemmed leg openings. (1) Waterproof (2) Not waterproof |
Reason: An independent laboratory report says the fabric style used to make the Skyline Chill pants qualifies as water resistant when tested under AATCC Test Method 35. CBP has not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. |
Ruling Date: May 3, 2024 |
N339660: The tariff classification of a light up gift bow from Vietnam or Cambodia
HTS: (1) 4602.90.0000, 3.5%, Basketwork, wickerwork and other articles, made directly to shape from plaiting materials…: Other.” (2) 5609.00.4000, 3.9%, “Articles of strip or the like of heading 5404, not elsewhere specified or included; Other.” |
Item: Light Up Gift Bows. The bows are constructed of plastic ribbon that has been looped several times to form a rosette. In the middle of each bow a spray of short fiberoptic filaments lights up to create a colorful stamen effect. The bows are mounted to a small plastic housing that holds an LR44 battery (included) to power the lights. An on/off switch on the side of the housing allows for control of the lights that will change color and flash. A small, adhesive-backed paperboard card is affixed to the underside for attaching to packages and the like. The bows will come in multiple sizes made from plastic ribbon of various widths: (1) 3 mm, (1) 5 mm, (2) 6 mm, (2) 8 mm, (2) 18 mm, and (2) 30 mm. |
Reason: Plastic strip, including plastic ribbon, over 5 mm in width is considered to be a “plaiting material,” as defined by Note 1 to Chapter 46 of the Harmonized Tariff Schedule of the United States and by General Note (3) to the Explanatory Notes to the Harmonized Commodity Description and Coding System. |
Ruling Date: May 3, 2024 |
N339653: The tariff classification and country of origin of tape dispensers and tape
HTS: 3926.10.0000, 5.3%, “Office or school supplies.” |
Item: A refillable desktop tape dispenser and eight rolls of clear adhesive tape sized to fit the dispenser. The dispenser is made of rigid molded plastic. Per your description, the dispenser and tape rolls will be packaged together for retail sale. |
Reason: The dispenser imparts the essential character to the set. |
Ruling Date: May 3, 2024 |
N339631: The tariff classification of plastic drinking vessels from China
HTS: (1a) 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” (1b, 2) 9817.95.05, free, "articles classifiable in subheadings 3924.10….the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." |
Item: (1) A Red Ornament Cup with straw and (2) a Clear Ornament Cup with straw. Both items will be marketed and sold during the Christmas season. The first item is a three-dimensional plastic drinking vessel with a straw. The cylindrical red Christmas ball ornament features a silver plastic finial screw-on cap and a red and white striped drinking straw. The second item is a three-dimensional plastic drinking vessel with a straw. The cylindrical clear transparent Christmas ball ornament features a silver plastic finial screw-on cap and a red and white striped drinking straw. |
Reason: The Red Ornament Cup with straw and the Clear Ornament Cup with straw, incorporates a motif associated with Christmas. |
Date: May 6, 2024 |
N339513: The country of origin of an angle valve
Country of Origin: Thailand |
Item: An angle valve. The angle valve is described as a 1/4 turn valve. The valve body is threaded to be used as a connection between household water devices, plumbing equipment, and plumbing supplies. In your letter, you explain the valve body of the angle valve is forged, cut, and machined in Thailand from a brass rod. Afterwards, the valve body is subject to a chrome plating process in China. The final assembly of the valve occurs in China using a Thai valve body, a Thai bonnet, and components that are manufactured in China: a brass stem, two brass rings, a brass ball, two sealing washers, a plastic handle, and a stainless steel screw. The Thai bonnet, and Chinese ring, ball, and sealing washers are inserted into the valve body using a machine. Afterwards, the handle is manually situated on top of the valve body and a brass ring and Thai brass nut are screwed onto the bonnet. The second brass ring and Thai brass nut are screwed onto the valve body. The finished valve is then packaged. It is mentioned that testing and inspections are completed as required during the assembly. |
Reason: The processes don't constitute a substantial transformation. The valve body provides the essence of the valve. |
Ruling Date: May 6, 2024 |
N339722: The tariff classification of steel wire and rod from Luxembourg
HTS: (1) 7217.90.1000, 9903.80.01, free + 25%, "Wire of iron or nonalloy steel: Other: Coated with plastics." (2) 7229.90.5051, 9903.80.01, free + 25%, "Wire of other alloy steel: Other: Other: Round wire: Other: With a diameter of 1.5 mm or more." (3) 7228.60.8000, 9903.80.01, free + 25%, "Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel: Other bars and rods: Other: Cold-formed." |
Item: Vineyard wire and pencil rods. The wire is made of either nonalloy or alloy steel and is cold-drawn, galvanized, and lacquered. The alloy steel pencil rods are cold-drawn, galvanized and ribbed by cold deformation. |
Reason: N/A |
Ruling Date: May 7, 2024 |
N339518: The country of origin of plastic urinary bags from the Dominican Republic
Country of Origin: Dominican Republic |
Item: There are two types of bags under consideration, a 24-hour style and a single specimen style. The bags are used to collect urine specimens. The opening of the bags contains a pressure-sensitive adhesive which affixes the bag to the skin. Except for certain packaging materials, all components of the urinary bag are of Chinese origin. Many of the manufacturing steps are performed in the Dominican Republic. |
Reason: The Chinese plastic film, along with the other components, have a different name, character, and use when substantially transform into the urinary specimen bags in the Dominican Republic. |
Ruling Date: May 7, 2024 |