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:
N340885: The country of origin of an inner and an outer tie rod
| Origin marking: (Scenario 1) China; (Scenario 2) South Korea and China |
| Item: Inner Tie Rod and Outer Tie Rods (tie rods) used in passenger vehicles. The inner tie rod consists of a threaded shaft that connects to the outer tie rod end. This threaded shaft allows for adjusting the overall length of the tie rod, which is essential for achieving the proper alignment of the front wheels. The outer tie rod end is responsible for linking the tie rod assembly to the steering knuckle. It is comprised of a ball joint enclosed within a housing, enabling flexibility and rotational motion. The outer tie rod end transfers the steering input received from the inner tie rod end to the steering knuckle, resulting in the desired wheel movement. There are two manufacturing scenarios: In Scenario 1, the inner tie rod contains a ball pin and inner tie rod socket of Chinese origin, and a ball seat of Korean origin. The outer tie rod consists of a ball stud and outer tie rod socket of Chinese origin, and a ball seat, boot, plug, clamp ring, and protective cover of Korean origin. In Scenario 2, the inner tie rod comprises the ball pin and ball seat from Korea, and the inner tie rod socket from China. The outer tie rod consists of the outer tie rod socket from China, and the rest of the components from Korea. In both scenarios, all components are imported into Mexico for final assembly into the inner and outer tie rods. |
| Reason: In Scenario 1, all components of the inner and outer tie rods that are classified in a tariff provision from which a change in tariff classification is not allowed are of Chinese origin. Accordingly, the country of origin of the tie rods for marking purposes is China. In scenario 2, the Korean ball pin in the inner tie rod is the bulkiest component and has the highest value compared to the rest of the components. As a result, the country of origin of the inner tie rod for marking purposes in Scenario 2 is South Korea. The outer tie rod includes the Chinese outer tie rod socket that has the highest value and the Korean ball stud, which is the bulkiest compared to the rest of the components. Although both components play a significant role in the function of the outer tie rod, it is the outer tie rod socket that swivels the wheels left and right during steering, while the ball stud allows for smooth swiveling. As a result, the essential character of the outer tie rod is the outer tie rod socket. Therefore, the country of origin of the outer tie rod for marking purposes is China in Scenario 2. |
| Ruling Date: July 17, 2024 |
N340869: The tariff classification of footwear from China
| HTS: 6402.99.3145, 6%, "Other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other." |
| Item: Men’s closed toe/closed heel, classic Whiddon Cap toe styled oxford dress shoes. The shoes do not cover the ankle and feature textile laces as a means of closure. The external surface area of the upper is 100% Polyurethane (PU). The outer sole consists of Thermoplastic rubber (TPR). The shoes do not have foxing or foxing-like bands. |
| Reason: N/A |
| Ruling Date: July 17, 2024 |
N340851: The tariff classification of footwear from China or Vietnam
| HTS: 6403.99.6075, 9903.88.15, 8.5% + 7.5%, "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youth and boys: other: other: for men: other." |
| Item: Men’s, closed toe/closed heel, below the ankle shoes designed for golf. The styles are the same in design and construction except for the addition of a fringed leather accessory/reinforcement through which the laces are threaded (Black Ball Kiltie). The external surface area of the uppers of both styles consist of leather and textile mesh, with the leather predominating, and have functional lace closures. The shoes are styled to resemble golf shoes with a “wing tip” design. The rubber/plastics outer soles of both styles have numerous evenly spaced molded pointed, alternating direction “spikes.” These “spikes” measure less than 1/4 of an inch each. In this regard, this style of footwear does not meet the requirements of “sports footwear” of Chapter 64, Subheading Note 1, and is not like the named exemplars. The shoes have foxing or foxing like bands. The F.O.B. price is over $12 per pair. |
| Reason: N/A |
| Ruling Date: July 17, 2024 |
N340827: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of Whipped Cream from Canada
| HTS: (In-quota) 0402.99.7000, 17.5%, “Milk and cream, concentrated or containing added sugar or other sweetening matter: Other: Other: Other: Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions.” (Out of quota) 0402.99.9000, 48.3¢/kg + 14.9%, “Milk and cream, concentrated or containing added sugar or other sweetening matter: Other: Other: Other: Other.” |
| USMCA Eligibility: Eligible |
| Item: Gay Lea Real Whipped Cream and Gay Lea Real Whipped Cream Light in aerosol cans. The regular whipped cream includes of 45-55% cream from Canada and 25-30% water from Canada. The light cream includes 42-50% water from Canada and 24-30% cream from Canada. Both whipped creams also have the following ingredients: sugars (8-20%, Canada, United States, Mexico, Argentina, Belize, Brazil, Colombia, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, and Paraguay), skim milk powder (4-10%, Canada), nitrous oxide (less than 4%, Canada), mono and diglyceride (less than 1%, U.S.), carrageenan gum (less than 1%, U.S.), and natural flavor (less than 1%, U.S., China, France, Indonesia, and Jamaica). The ready-to-eat products will be packed 12 cans per case. They are not yet available in the marketplace. |
| Reason: Since the non-originating ingredients are all classified in a heading other than heading 0401 through 0404, and since the non-originating ingredients are not classifiable in tariff items 1901.90.32, 1901.90.33, 1901.90.34, 1901.90.36, 1901.90.38, 1901.90.42 or 1901.90.43, then the tariff shift rule is met. Accordingly, the two products are eligible for preferential tariff treatment under the USMCA. |
| Ruling Date: July 17, 2024 |
N340826: The country of origin of Clindamycin Phosphate Gel, USP 1%
| Origin: China |
| Item: Clindamycin Phosphate Gel, USP 1%, a medicinal preparation containing Clindamycin Phosphate, an antibiotic, as the active ingredient. It is indicated for the treatment of acne vulgaris. The active pharmaceutical ingredient (API), Clindamycin Phosphate, is manufactured in China and the finished Clindamycin Phosphate Gel in dosage form is made in India. In India, the Clindamycin Phosphate will be mixed with inactive ingredients to produce the final Clindamycin Phosphate Gel in dosage form. |
| Reason: The mixing of the active ingredient Clindamycin Phosphate (made in China) with the inactive ingredients into the final Clindamycin Phosphate Gel in dosage form in India does not result in a substantial transformation and the country of origin will be China. |
| Ruling Date: July 17, 2024 |
N341304: The classification of a Scooby Mystery Machine Van Pillow from China
| HTS: 9404.90.2090, 9903.88.15, 6% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other." |
| Item: The Scooby Mystery Machine Van Pillow. The hexagon-shaped pillow depicts the Scooby Mystery Machine Van with the Scooby-Doo cartoon characters seated inside. It is made of 100% polyester knit fabric with 100% polyester fill. The pillow measures 13.25" x 7.75" x 6.75" and is made in China. |
| Reason: N/A |
| Ruling Date: July 18, 2024 |
N341257: The tariff classification of polypropylene self-adhesive tape from China
| HTS: 3919.10.2055, 9903.88.02, 5.8% + 25%, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: other: other: other." |
| Item: Prinko Fragile Packing Tape. The product is a packing tape composed of Biaxially Oriented Polypropylene (BOPP) and backed with adhesive. The tape is printed to say Fragile, measures 2 cm wide and is imported on 50-meter rolls ready for sale in the United States. |
| Reason: N/A |
| Ruling Date: July 18, 2024 |
N341256: The tariff classification of polypropylene self-adhesive tape from China
| HTS: 3919.10.2030, 9903.88.02, 5.8% + 25%, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: other: other: transparent tape, not exceeding 55 m in length: not exceeding 5 cm in width." |
| Item: Prinko Clear Office Tape. The product is a packing tape composed of Biaxially Oriented Polypropylene (BOPP) and backed with adhesive. The tape is transparent, measures 2 cm wide and is imported on 50-meter rolls ready for sale in the United States. |
| Reason: N/A |
| Ruling Date: July 18, 2024 |
N341255: The tariff classification of polypropylene self-adhesive tape from China
| HTS: 3919.10.2055, 9903.88.02, 5.8% + 25%, "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: other: other: other." |
| Item: Prinko Ebay Printed Tape. The product is a packing tape composed of Biaxially Oriented Polypropylene (BOPP) and backed with adhesive. The tape is printed with the Ebay logo. The tape is 2 cm wide and is imported on 50-meter rolls ready for sale in the United States. |
| Reason: N/A |
| Ruling Date: July 18, 2024 |
N341118: The tariff classification of a women’s knitted jacket from Korea
| HTS: 6102.20.0010, 15.9%, "Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s." |
| Item: A women’s jacket constructed from a 68% cotton, 32% polyester knit fabric napped on the inside. The garment features a full front opening secured with a zipper closure, a hood with a drawstring, long sleeves with ribbed knit cuffs, split kangaroo pockets below the waist, and a ribbed knit waistband. |
| Reason: N/A |
| Ruling Date: July 18, 2024 |