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:
N340514: The tariff classification and country of origin of a double flanged wheel hub assembly
| HTS: 8708.99.5800, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Double flanged wheel hub units incorporating ball bearings.” |
| Origin: Thailand |
| Item: A Double Flanged Wheel Hub Assembly With Ball Bearings with Splining and ABS Components Without Splining. The wheel hub bearing unit includes the inner and outer flanges, the inner ring, the gear ring rotating body, the anti-lock braking system (ABS) components, and the sealing assembly. The outer and inner flanges are sourced in Thailand. The rest of the components, such as the inner ring, steel ball, seal ring, cage, bolt, grease, and packaging are made in China and imported into Thailand for processing and final assembly. Prior to the final assembly, the inner ring, and the inner and outer flanges undergo various processes. In Thailand, the raceway, inner and outer diameter of the inner ring, and the sidewall of the inner ring, which are of Chinese origin, are finely grinded. Afterward, the raceway undergoes super fine grinding. The outer and inner flanges, which are of Thai origin, are subject to fine turning, followed by the drilling, chamfering and tapping of drill holes. The flanges then undergo heat treatment processes (quenching and tempering) and the raceway, end face, inner diameter, and outer diameter are fine turned. The outer diameter, the inner diameter, and the raceway undergo fine grinding, and the raceway undergoes super fine grinding. The inner flange includes a spline broaching step. |
| Reason: The fundamental character and use of ball bearings are determined after the steel rings are ground and finished into races with precision raceways and they are no longer considered steel rings. Here, the inner ring, which is the inner race of the bearing, and the inner and outer flanges, which are the outer race of the bearing, are formed in Thailand. |
| Ruling Date: July 3, 2024 |
N340513: The country of origin of a double flanged wheel hub assembly
| Origin: Thailand |
| Item: A Double Flanged Wheel Hub Assembly Incorporating Tapered Bearings With Splining and ABS Components. The outer and inner flanges are sourced in Thailand. The rest of the components, such as the inner ring, roller, seal ring, cage, gear ring, ABS sensor, bolt, grease, and packaging are made in China and imported into Thailand for processing and final assembly. Prior to the final assembly, the inner ring, and the inner and outer flanges undergo various processes. In Thailand, the raceway, inner and outer diameter of the inner ring, and the sidewall of the inner ring, which are of Chinese origin, are finely grinded. Afterwards, the raceway undergoes super fine grinding. The outer and inner flanges, which are of Thai origin, are subject to fine turning, followed by the drilling, chamfering and tapping of drill holes. The flanges then undergo heat treatment processes (quenching and tempering) and the raceway, end face, inner diameter, and outer diameter are fine turned. Excess material is milled off of the bevel of the outer flange. The outer diameter, the inner diameter, and the raceway undergo fine grinding, and the raceway undergoes super fine grinding. The inner flange includes a spline broaching step. |
| Reason: The fundamental character and use of the bearings are determined after the steel rings are ground and finished into races with precision raceways and they are no longer considered steel rings. Here, the inner ring, which is the inner race of the bearing, and the inner and outer flanges, which are the outer race of the bearing, are formed in Thailand. |
| Ruling Date: July 3, 2024 |
N340848: The tariff classification and country of origin of a jack handle
| HTS: 8431.10.0090, 9903.88.01, free + 25%, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8425: Other.” |
| Item: An unfinished Torque Jack handle, which is described as a steel handle that is designed to replace the traditional S-shaped handle on a trailer jack or landing gear. While the finished Torque Jack can serve as a manual handle, it also incorporates gearing so that a power tool can be used to rotate a drive bolt that then lowers or raises the trailer jack. In its condition as imported, the item is unfinished and consists of a handle that contains a slave gear, drive bolt, and worm gear. Separately included with each handle are unassembled side plates, which are described as covers that fit over the slave gear. A slave gear and worm gear are machined in China and incorporated into a handle that is also cast in China. Next, a smooth bore and a chamfered edge are created along the inner diameter of the slave gear so that an extension pipe can be installed in the United States. Holes are drilled into the lower body of the handle for the spinner handle and threaded holes are tapped into the upper body for the side plates. The item is shot blasted, electrostatically coated, and packaged for export. In the United States, an extension pipe is pressed into the center of the slave gear and welded in place. A hole is drilled into the extension pipe so that a threaded bolt and nut can be inserted, which are used by the consumer to secure the Torque Jack handle to the trailer jack. Lastly, the spinner handle and side plates are fastened to the handle. |
| Reason: The unfinished Torque Jack handle has a pre-determined end-use prior to being subjected to the described assembly processes in the United States. It is not substantially changed by the addition of the remaining components, nor are the finishing and assembly operations complex enough to transform the handle into a new article. While not ready for direct use, when the handle is exported from China it has the final shape and outline of the finished article and can only be used as a Torque Jack handle upon completion. |
| Ruling Date: July 5, 2024 |
N340947: The tariff classification of an outdoor squash court from China
| HTS: 7308.90.9590, 9903.88.01, free + 25%, "Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other." |
| Item: A complete, unassembled outdoor squash court. The court will be assembled after importation into the United States. The entire court comprises the following components: (1) a galvanized steel structure, that has the approximate dimensions of 21.3’ x 33’ x 19.5’; (2) safety glass panels measuring 0.5” in thickness; (3) 24 plastic grid floor panels; and (4) nylon sports nets that will be suspended above the glass panels to prevent the ball from getting out of the court. |
| Reason: As the squash court includes a steel frame, glass walls, plastic floor panels, and nylon netting, all of which are classifiable in different headings, it is a composite good in accordance with GRI 3(b). The steel components assemble to form the structure of the court. Therefore, the essential character of the unassembled squash court is imparted by the steel structure, which is classified in heading 7308. |
| Ruling Date: July 9, 2024 |
N340939: The tariff classification of the game “Rummikub” from China
| HTS: 9504.90.6000, free, "Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games…parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice." |
| Item: A game called “Rummikub.” It is a game that is played with tiles, akin to Dominoes and Mah-Jong, however, instead of tiles featuring characters and symbols or dots, “Rummikub” uses different colored numbers. The game contains 106 plastic tiles that are comprised of 2 sets, that are numbered 1-13 in 4 distinct colors, black, blue, yellow, and red, along with 2 joker tiles. Also included are 4 plastic tile racks and an instruction manual. The game is played with 2-4 players with each player drawing 14 tiles with the remaining tiles placed face down in the center. Players take turns placing numbered tiles in runs (consecutive numbers of the same color, e.g. 2, 3, 4 in red) or in groups (three or more of the same number in different colors, e.g. a red 9, a blue 9, and a black 9), as in the card game rummy. The joker tiles are considered wild cards and can be used as any color or number. When a player cannot make a move, he must draw an additional tile. The object is to be the first player to play every tile on your rack. Players keep track of who wins each round and the player who wins the most agreed upon rounds, wins the game. |
| Reason: N/A |
| Ruling Date: July 9, 2024 |
N340862: The tariff classification of a beeswax candle from China
| HTS: 3406.00.0000, free, "Candles, tapers and the like.” |
| Item: An aromatic candle made wholly from bee wax. The candle is in the three-dimensional shape of a flower with molded pink petals. It includes a wick made of flat cotton threads interwoven with paper threads. The candle measures 6.7 inches by 9 inches by 4 inches. The candle will be imported with a paper packaging box. |
| Reason: When the box and candle are imported together, the box will be classified with the candle and will not need to be classified separately under General Rule of Interpretation 5(b). |
| Ruling Date: July 9, 2024 |
N340845: The tariff classification of a Pet Office Chair with Ramp made in China
| HTS: 7326.90.8688, 2.9%, "Other articles of iron or steel, other, other … other." |
| Item: A pet office chair with ramp. The foam cushion portion of the chair is made of polyester. The material covering the cushion is made of polyester and features a zippered closure. The chair is connected to a steel frame with four screws. The ramp is attached to the frame by screws and a nylon sliding track. The item is imported plastic wrapped, unassembled, inside a 200# Edge Crush Test (ECT) corrugated carton. Also included inside the carton are assembly instructions, screws inside a plastic zippered bag, and an Allen wrench inside a plastic zippered bag. All of the components that comprise the pet office chair with ramp are packed in a cardboard retail box in China. The boxes are shipped to the U.S. for sale to users without repacking. |
| Reason: Steel comprises the frame and the ramp, and the steel components provide the bulk of the weight to the product. Therefore, it is the steel that imparts the essential character to the composite article. |
| Ruling Date: July 9, 2024 |
N340825: The country of origin of battery chargers
| Origin: Malaysia |
| Item: Battery chargers. The PCBAs for each model under consideration are produced in Malaysia by surface mount/through-hole insertion soldering of various electronic components, such as resistors, capacitors, transformers, diodes, triodes, and integrated circuits, etc., onto a bare printed circuit board. Also in Malaysia, the PCBAs are loaded with firmware and tested prior to being sent to China. In China, the main PCBAs are assembled with the balance of parts and components that are all of Chinese origin, which include plastic covers, electrical cables, connectors, labels, etc., by inserting, gluing, screwing, and soldering. Once assembled in China, the battery chargers are tested and packaged for export. |
| Reason: The assembly of the PCBAs in Malaysia by soldering the individual components onto the bare board results in a substantial transformation of the components to produce PCBAs of Malaysian origin. Furthermore, the PCBAs, which function to convert the input voltage and control the charging of the attached batteries, establish the essential character of the electrical charging function. The assembly processes performed in China, which consists of inserting, attaching, screwing, etc., are not complex and are considered basic assembly. |
| Ruling Date: July 9, 2024 |
N340760: The tariff classification of a bubble remover utensil from China
| HTS: 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: A household utensil used to preserve food in jars. The article is made of polypropylene plastic material and measures approximately 8.86 inches long by 1.19 inches wide by 0.12 inches in thickness. The blue plastic stick has a jagged edge on one end and a rounded edge on the other. The rounded edge of the stick is inserted into a jar to release air bubbles before sealing the jars. The jagged edge of the stick contains measure marks for measuring the headspace in the jars to avoid overfilling. |
| Reason: N/A |
| Ruling Date: July 9, 2024 |
N340699: The tariff classification of an artificial nail set from Vietnam
| HTS: 3926.40.0090, 5.3%, "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” |
| Item: A set of 20 children's artificial nails themed around the Disney character “Stitch” that are food inspired in their design. They are intended to be pressed onto the natural nails without the use of glue. They are pre-glued and not intended for long term use. |
| Reason: The age-appropriate artificial nails, which a child can use for adornment, are not prima facie classifiable as toys of heading 9503. Rather, artificial nails are more appropriately provided for elsewhere in the tariff. |
| Ruling Date: July 9, 2024 |