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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N340830: The tariff classification of a bonded fabric composed of a knit face fabric bonded to a woven backing fabric from China
| HTS: 6001.92.0030, 9903.88.03, 17.2% + 25%, Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. |
| Item: Flexsteel Pattern 99, Alvarado TC, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric. The face fabric has a textured faux-suede appearance. The printed face fabric is of warp knit construction. The fabric weighs 161 g/m2 and is composed wholly of polyester. Additionally, the fabric contains more than 12 stitches per centimeter in the vertical direction. The woven backing fabric weighs 326.9 g/m2. The total weight of the bonded fabric is 487.9 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts this product with the essential character. |
| Ruling Date: Oct. 31, 2024 |
N343004: The tariff classification of Organic Feta Cheese from Greece
| HTS: 0406.90.5900, 9.6%, “Cheese and curd: Other cheese: Other cheeses and substitutes for cheese, including mixtures of the above: Cheeses made from sheep’s milk: Other.” |
| Item: The subject merchandise is Organic Feta Cheese composed of pasteurized organic sheep’s milk, salt, rennet and lactic cultures. The moisture content is 50% minimum and 56% maximum, and the total fat content is 32%. The product is white, soft, and solid with some mechanical holes, and cut into slices that are then preserved in brine. The feta cheese is packed in a plastic Tupperware container with a net weight of 800 grams, and is intended for sale to supermarkets, delicatessen stores, and wholesalers upon importation to the United States. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2024 |
N343026: The tariff classification of Cheeses from Estonia
| HTS: 0406.90.9500, 10%, “Cheese and curd: Other cheese: Other cheeses, and substitutes for cheese, including mixtures of the above: Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): Other: Other: Containing cow’s milk (except soft-ripened cow’s milk cheese): Described in additional U.S. note 16 to chapter 4 and entered pursuant to its provisions.” If imported outside the quota (i.e., without a USDA cheese-import license), 0406.90.9700, $1.509/kg,“Cheese and curd: Other cheese: Other cheeses, and substitutes for cheese, including mixtures of the above: Other, including mixtures of the above (excluding goods containing mixtures of subheadings 0406.90.61 or 0406.90.63): Other: Other: Containing cow’s milk (except soft-ripened cow’s milk cheese): Other.” |
| Item: Tilsit Cheese composed of pasteurized cow’s milk, salt, enzymes, cultures and calcium chloride. The moisture is between 40-44%, and the fat content is 28-32%. The product is a yellow, slightly salt, slightly sour, semi-hard, full-fat, ripened cheese with evenly distributed angular and slot-like holes of uneven shape on the cut surface. Rikas Cheese composed of pasteurized cow’s milk, salt, enzymes, cultures and calcium chloride. The moisture is between 41-44%, and the fat content is 25-29%. The product is a yellow, slightly salt, slightly sour, semi-hard, full-fat, ripened cheese with a uniformly dense cut surface on which small slit-like holes may be present. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2024 |
N343073: The status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of undergarments from Nicaragua
| HTS: 6108.22.9020, 15.6%, Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of man-made fibers: Women’s. |
| DR-CAFTA Status: Yes |
| Item: Woman’s undergarments constructed of 83% nylon, 17% spandex knit fabric. The undergarment features narrow elastic around the waist, thermoplastic polyurethane around the front of the leg openings, silicone tape along the inside of the rear of the waist and a gusset crotch lining. A narrow band (approximately 2.5 inches) of warp knit lace-like trim runs across the front of the waist. The main body fabrics are manufactured in DR-CAFTA countries and classified in heading 6004. Nylon yarn is formed in DR-CAFTA, Canada, Mexico or Israel and classified in heading 5402. The spandex is formed in DR-CAFTA. Elastic less than 30 cm wide is knitted or woven in a DR-CAFTA country. Warp knit lace-like trim greater than 30 cm wide and classified in 6004 is knitted in Columbia. Sewing thread is formed and finished in DR-CAFTA. Silicone tape is formed outside DR-CAFTA. The processing steps in Nicaragua are as follows: the main body fabric is cut to shape. Narrow elastic is cut to length. Warp knit lace like trim less than 30 cm wide is slit to widths less than 30 cm wide (for style 0375631, the trim is also cut to shape after being slit to narrow width). Assembly of all components with the sewing thread. Finished undergarments are then packed and shipped directly to the U.S. |
| Reason: The goods described above qualify for DR-CAFTA preferential treatment because they will meet the requirements of HTSUS General Note 29(b)(ii)(A). The goods will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: Oct. 31, 2024 |
N343239: The tariff classification of silver nipple-protecting cup from an unknown country
| HTS: 7115.90.4000, 3%, “Other articles of precious metal or of metal clad with precious metal: Other, Other: Of silver, including metal clad with silver. |
| Item: A silver cup that is designed to protect nipples during the breastfeeding period, between feedings. The device is intended for female patients in the post-pregnancy and breastfeeding period. The cup is made of pure 925 silver. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2024 |
N343351: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Origin: South Korea |
| Item: Lead-free replacement refrigerator filters designed to reduce chlorine, contaminates, and odor for better tasting water. The filters are pressed into a designated slot of the water filtration system of a refrigerator, and purified water is then dispensed through the door of the refrigerator. The filters are to be replaced by a consumer approximately every six months and discarded. The filters are assembled in China using components manufactured in South Korea and China. The filter element is composed of a Chinese O-ring, upper cover, middle cover, bottom cover, sump, transparent protective film, and a South Korean carbon block. The carbon block removes contaminants from water through a process called “adsorption.” Adsorption is a process in which contaminants are attracted to the surface of the carbon granules and become trapped in the small pores of the filtration media. The carbon block requires substantial processing to create and accounts for the most substantial costs of the overall filters. |
| Reason: The assembly process performed in China is not considered complex and does not constitute a substantial transformation. The process predominantly involves gluing, welding, and pressing various components into place. The combining of these parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. Therefore, the origin of the carbon block determines the country of origin of the replacement water filters, as it is the essential component of the replacement water filters. It is the carbon block from South Korea which requires considerable technical experience and customized equipment to produce. It is also the most expensive portion of the filters and is the item performing the filtering of the water. |
| Ruling Date: Oct. 31, 2024 |
N343358: The tariff classification, country of origin, and marking of seats
| HTS: 9401.39.0010, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Vietnam |
| Marking: Sufficient |
| Item: A series of manual gas lift, variable height adjustment, ergonomic swivel seats that are constructed of metal frames. Each upholstered seat has a swivel mechanism, five wheeled casters, and no armrests. The backrests and seat foundations are constructed of polyurethane foam encased in textile. Seating is provided for a single individual. The seats will be manufactured in a variety of colors, packaged unassembled for retail sale, and will contain all hardware required for assembly.The seating components will be sourced in China and shipped and exported to Vietnam. In Vietnam, additional materials (polyurethane foam, plywood, thread, staples, glue, color labels, plastic bags, cardboard, and packing materials) will be locally sourced. In Vietnam, the incomplete, unassembled, and unfinished seating components will undergo manufacture, inspection, packaging, and then exportation to the United States. |
| Reason: The Chinese components lose their identity during manufacture and undergo a substantial transformation in Vietnam to become complete and unassembled seats, thereby, taking on a new name, character, and identity. In view of these facts, the country of origin for the seats will be Vietnam.The marking label dimensions are 130mm in length x 80mm in width, is indelible and permanent, conspicuous, and is visible in printed ink. However, the print size is not known. The print size may require an increase to ensure it is legible. The label identifies the name of the manufacturer, address, date of manufacture, Factory ID, SKU No, Date of Delivery, and in close proximity is the phrase “MADE IN VIETNAM.” In view of these facts, the proposed marking and label will meet the statutory requirements. |
| Ruling Date: Oct. 31, 2024 |
N343384: The country of origin and marking of two quilts and a quilted pillow sham
| Origin: China |
| Marking: Insufficient |
| Item: Two Target Pillowfort quilts which will be available in a twin size and in a full/queen size. The manufacturing operations are as follows: In China, the polyester microfiber face and back fabrics are woven, dyed and brushed. (They do not undergo bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing.) The polyester binding fabric is woven and dyed. The non-woven fiberfill batting is formed. The face fabric, back fabric, binding fabric, and fiberfill batting are exported to Vietnam. In Vietnam, the face fabric, back fabric, and fiberfill batting are placed on a multi-needle quilting machine to produce the quilted fabric. The fabrics are cut. Sewing and binding operations are performed to produce the quilts and sham. The quilts and sham are washed, inspected, and packaged. |
| Reason: The quilts are made of fabric that was formed by a fabric-making process in China. As such, pursuant to 19 CFR 102.21(e)(1), the origin of the quilts is China. Since the fabric used to produce the sham was not dyed and printed and did not undergo two or more of the requisite finishing operations, the country of origin cannot be determined based on (e)(2)(i). The sham is made of fabric that was formed by a fabric-making process in China. As such, pursuant to 19 CFR 102.21(e)(2)(ii), the origin of the sham is China. The proposed marking "Fabric Made in China, Cut and Sewn in Vietnam" or "Cut and Sewn in Vietnam from Chinese Fabric" is not an acceptable country of origin marking for the finished articles. Per the origin rules, the country of origin of the finished articles is China, where the fabric for the items was formed. The proposed marking "Fabric Made in China, Cut and Sewn in Vietnam" or "Cut and Sewn in Vietnam from Chinese Fabric" only indicates that the fabric is of Chinese origin, not that the quilts and sham are of Chinese origin, as determined above. Since this proposed marking conflicts with the origin determination for the articles made pursuant to Section 102.21, it does not satisfy the marking requirements of 19 U.S.C. 1304, and thus is unacceptable. |
| Ruling Date: Oct. 31, 2024 |
N343543: The country of origin of vehicle wire harnesses
| Origin: South Korea |
| Item: A wire harness specifically designed for motor vehicles. The subject harness is comprised of a group of insulated conductor wires bundled together and covered with plastic and terminated at the various ends with an assortment of connectors. This harness is installed within the engine compartment of a vehicle in order to transfer electrical signals through the coolant system. The manufacturing process is as follows. Insulated cable conductors are manufactured in South Korea and sent to China in bulk. In China, the cables are cut to the desired length and taped together in order to create the unterminated harness. The ends of the cables are then stripped and the connectors and terminals are assembled thereon. The finished harness is then shipped back to South Korea for final testing and packaging for shipment to the U.S. |
| Reason: Regarding the origin of the subject wire harness, the South Korean originating cable imparts the character of the finished article as they are the functional components of the harnesses. Additionally, the Korean wire assemblies are dedicated to use as the electrical conductors within the finished harness and are responsible for the primary connection and conduction functions. The addition of the connectors as well as the simple assembly performed to bundle the cables in China does not substantially transform the cables into new and different articles of commerce with a name, character, and use distinct from the individual components. Therefore, the origin of the wire harness assembly will be South Korea. |
| Ruling Date: Oct. 31, 2024 |
N343634: The classification of a 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: A pillow which is a plush three-dimensional representation of a 1/2-gallon milk carton with approximately 1” of a striped straw protruding from the top. The pillow measures approximately 14.5" (H) x 10.5" (W) x 10.5" (D). It is made of 100% polyester knit fabric and contains a 100% polyester fill. The front of the pillow displays an image of Hello Kitty (full body) drinking through a straw from a strawberry, and the back displays Hello Kitty’s head. The pillow background is pink with vertical white lines, and the words “Hello Kitty Milk” in light-blue bubble lettering adorn the front and back. The sides of the pillow have the same vertical white lines on a pink background with an image of the same strawberry with a straw and the words “Kawaii 100%” in pink bubble lettering on a white bubble background. The pillow is made in China. |
| Reason: N/A |
| Ruling Date: Oct. 31, 2024 |