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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N340519: The tariff classification of stainless steel flat bars from India

HTS: 7222.19.0054, 9903.80.01, free, “Other bars and rods of stainless steel: angles, shapes and sections of stainless steel: Bars and rods, not further worked than hot-rolled, hot-drawn or extruded: Other: Other: Other: Containing 8 percent or more but less than 24 percent by weight of nickel. ”
Item: Type 304L stainless steel flat bars containing between 8% - 11% nickel. These hot-rolled, annealed, pickled bars will be imported in thicknesses ranging from 5 mm - 30 mm, widths of 20 mm - 150 mm, and lengths of 12 feet - 22 feet. The flat bars are used in various applications (i.e., automotive, appliances, industrial products, structural, etc.).
Reason: N/A
Ruling Date: June 24, 2024

N340517: The country of origin of a filter press

Country of Origin: South Korea
Item: A filter press, which is a high-efficiency solid-liquid separation device. The equipment is a fully automatic device that realizes solid-liquid separation by quickly filtering the slurry through a filter cloth using the pressure of a pump, the weight of the material, and the compression action of the diaphragm. It is widely used in metallurgy, mining, chemical, coal chemical, titanium dioxide, paper, food, pharmaceutical, environmental production, and many other industries as an alternative to conventional filtration and pressure filtration equipment. In Korea, the manufacturing process starts with obtaining all of the materials. The main raw materials and origin used in the manufacture of the filter press include the main frame, control panel, and pressed water tank that are from South Korea. The hydraulic cylinder, filter cloth, and filtration gun drive device are all manufactured in China.
Reason: The manufacturing and assembly process creates a new name, character, and use different from the individual components.
Ruling Date: June 24, 2024

N340482: The country of origin of a road roller

Origin: India
Item: A road roller is heavy machinery used during construction to compact soil, gravel, concrete, or asphalt.The road roller is self-propelled and features a single vibratory drum located at the front of the machine. The road roller is assembled in India using components sourced from China, Germany, India, the United Kingdom, and the United States. The road roller consists of four main sections, which are identified as a rear frame, roller drum, hydraulic system, and engine. The rear frame and roller drum are manufactured at SANY’s facility in India.
Reason: The sum of the manufacturing, preassembly of core components, and final assembly in India constitutes a substantial transformation.
Ruling Date: June 24, 2024

N340365: The tariff classification of children’s waterproof boots from Poland

HTS: 6401.92.9060, 37.5%, “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other.”
Item: Children’s, closed toe, closed heel, over the ankle, below the knee, waterproof boots. The boots have been molded in one piece and consist of Poly-Ethylene Vinyl Acetate (EVA). A removeable innersole is placed into the boot for comfort.
Reason: The boots consist of molded Ethylene-Vinyl Acetate (EVA) and not PVC. EVA is not specifically named in the subheading text of 6401.92.6000, and will be classified elsewhere.
Ruling Date: June 24, 2024

N337589: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s trousers from Guatemala

HTS: 6203.49.5015, 27.9%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Other: Of artificial fibers: Trousers, breeches, and shorts: Other: Other: Trousers and breeches: Men’s."
DR-CAFTA: Eligible
Item: A pair of men’s trousers. A flat waistband; a zippered fly front opening with a metal clasp closure and a button closure on the waistband; two inset pockets at the waist; two rear welt pockets with button closures; and hemmed leg openings. While the waistband of the submitted sample has six belt loops, larger sizes may feature eight belt loops. The item is cut, sewn, and assembled in Guatemala from fabric of Chinese origin, and that the finished garments will be exported directly from Guatemala to the United States.
Reason: It was determined that the fabric does conform to the exact description and specifications set out in short supply number 150.
Ruling Date: June 24, 2024

N340753: The tariff classification of the “swisstrailbell®” metal bicycle bell from Switzerland and Germany

HTS: 8306.10.0000, 5.8%, "bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof."
Item: The “swisstrailbell” bicycle bell. It is designed to resemble a pear-shaped Swiss Alpine cow bell and is secured onto a bicycle’s handlebar with an attached Velcro strap. The metal bell measures 2” x 2” x 1.25” and is rung by a loose metal tongue, known as a clapper. When the bell is shaken, the clapper hits against the body of the bell to create a soft ringing sound. The metal bell rings without rider interaction while the bicycle is in motion to alert others of an approaching cyclist. The Velcro strap, securing the bell to the bicycle, measures 6” long x 3/4” wide and has an additional strap measuring 4" long x 3/4" wide with a magnet on its end. The magnet on the strap is a simple silencing mechanism that prevents the clapper from hitting the body of the bell when a rider wishes the bell to be silent. The bell comes in a selection of 4 motifs with different colors and graphics printed on the waist, at the exterior widest portion.
Reason: N/A
Ruling Date: June 25, 2024

N340713: The tariff classification of battle rope from China

HTS: 5609.00.3000, 9903.88.03, 4.5% + 25% “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.”
Item: A “Battle Rope,” is a textile rope designed to be anchored on a post and intended to be used for physical strength training at a gym or fitness facility. The battle rope is composed of 100 percent polyester yarns, dyed black. The single braided rope is constructed from three strands and twisted 16 turns per meter. Each end of the braided rope is wrapped with 8 inches of polyvinyl chloride (PVC) and secured with an aluminum collar.
Reason: N/A
Ruling Date: June 25, 2024

N340693: The country of origin of booster cables

Country of Origin: Thailand
Item: Automobile booster cables used to assist in charging the battery of the vehicle. The specific part numbers and descriptions are listed below. The first three cables are comprised of a length of insulated cable conductor at varying length and thickness depending on the model with two clamps at each end. The fourth cable is comprised of a length of insulated cable with clamps on one end and lug connectors on the other. The final cable is comprised of a length of cable with lug connectors on one end and a two-pronged plastic connector at the other. The manufacturing process for all items is substantially similar and occurs in Thailand through the following steps. Copper wire of Thai origin is twisted and braided before being insulated via the extrusion process. The various connectors and clamps, of Chinese origin, are then assembled and added to the ends of the cables. The finished cables are then retail packaged for shipment to the United States.
Reason: The Thai origin copper wire imparts the character of the finished articles. The addition of the Chinese connectors does not substantially transform the insulated conductor into a new and different article of commerce with a name, character, and use distinct from the individual components.
Ruling Date: June 25, 2024

N340684: The tariff classification of bean bag sets

HTS: 9503.00.0090, free, “Tricycles, scooters, pedal cars and similar wheeled toys … dolls, other toys … puzzles of all kinds; parts and accessories thereof … Other.”
Item: 5 bean bag sets. The sets are offered in a variety of colors, quantities, and compositions with each bean bag in a set measuring 6 inches by 6 inches square.
Reason: N/A
Ruling Date: June 25, 2024

N340672: The tariff classification of an embalming fluid from the United Kingdom

HTS: 3824.99.2900, 6.5%, "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: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other."
Item: An embalming fluid with the product name of “GreenMBalm Nontoxic Anatomical Embalming Fluid." It is a nontoxic tissue preservative fluid that can be used in the long-term preservation of human cadavers for anatomical study in medical education (training and research) and also in funeral homes. It is said to consist of Bitrex denatured Ethanol, Deionized Water, Propylene Glycol, Ethylene Glycol Phenyl Ether, Glycerin, DMDM Hydantoin, and trace amounts of several other substances.
Reason: N/A
Ruling Date: June 25, 2024