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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N343348: The tariff classification of a men’s woven jacket and a women’s knit vest from Vietnam
| HTS: (1) 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. (2) 6110.30.3035, 32%, Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Vests: Women’s or girls’. |
| Item: (1) A men’s jacket constructed from a 67% polyester, 23% rayon, 6% spandex, 4% lyocell woven fabric. The garment features a full front opening with a 5-snap closure, a fold-over collar, long sleeves with snap cuffs, and a self-fabric banded bottom. The garment contains a self-fabric lining and pockets below the waist. In addition, the garment includes welt pockets with snap closures on the chest and unsecured pockets in the lower, inside front panels. (2) A women’s sleeveless vest constructed from 81% nylon, 19% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The vest features a full front opening with a zipper closure that extends to the top of a stand-up collar, shoulder inserts, and a ribbed knit bottom that extends below the waist. The garment also includes a patch pocket on the left-front chest, zippered pockets below the waist, and a zippered pocket on the lower back panel. |
| Reason: N/A |
| Ruling Date: Nov. 4, 2024 |
N343377: The country of origin of a flat-panel LCD module
| Origin: Japan |
| Item: A thin-film transistor (TFT) flat-panel liquid crystal display (LCD) module which is specifically designed for integration into automotive systems for heads-up displays (HUDs). This TFT-LCD module lacks any integral video signal conversion capabilities. In Japan, the manufacturing process starts with the glass substrate. Several steps are performed in chemical vapor deposition (CVD) machines to build up a TFT array structure on the substrate (for every subpixel). Next, a color filter is developed on a matching and separate glass substrate, color-by-color, starting with a black matrix (BM), then doing red, green, and blue for every subpixel. After that, the LCD panel is filled using a one drop fill (ODF) process applied to the entire TFT array substrate, in which the liquid crystal material is compressed between the TFT array, and the color filter glass substrate is added and aligned on top. This process creates a sheet of TFT-LCD cells that will later be cut into individual cells. In China, the substrate is cut into “chips,” which are individual LCD panels. Then, the module is assembled and completed by taking the LCD cell (the "chip") and affixing driver integrated circuits (ICs), polarizers, flexible printed circuits (FPCs), and then a backlight, frame, etc. Lastly, the completed LCD module goes through quality testing. |
| Reason: The completed TFT-LCD cells, regardless of where they are cut to size, are the dominant component that provides the character of the finished flat panel display modules. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they cannot be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. Therefore, based upon the facts presented, the country of origin of the subject TFT-LCD module is Japan |
| Ruling Date: Nov 4, 2024 |
N343386: The tariff classification of Enoxaparin Sodium Injection in dosage form, from China
| HTS: 3004.90.9221, free, “Medicaments… consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Cardiovascular medicaments: Other.” |
| Item: Enoxaparin Sodium Injection is a low-molecular weight heparin and an anticoagulant medication. It is indicated for the treatment of deep vein thrombosis, prophylaxis of ischemic complications of unstable angina and non-Q-wave myocardial infarction. |
| Reason: N/A |
| Ruling Date: Nov. 4, 2024 |
N343297: The classification and country of origin of a double flanged wheel hub assembly
| HTS: 8482.20.0020, 5.8%, Ball or roller bearings, and parts thereof: Tapered roller bearings, including cone and tapered roller assemblies: Cup and cone assemblies entered as a set: Wheel hub units: Flanged. |
| Origin: Thailand |
| Item: A double flanged wheel hub assembly with tapered bearings, without splining and anti-lock braking system (ABS) components. The wheel hub assembly is a non-driven structure which cannot be used on the driving wheels of a vehicle. It primarily consists of an inner flange with bolts, inside seal ring, two sets of tapered roller bearings with cages, outer flange, inner ring, and outside seal ring. The raceways of the bearing are formed by the articulating surfaces of the inner flange, outer flange, and inner ring. It is within these raceways that the tapered roller bearings, held within cages, provide low friction rotation. The outer flange directly connects to the steering knuckle. The inner flange directly connects to the brake disc and attaches to the wheel rim by bolts. The item will be assembled in Thailand from materials sourced from China and Thailand. Prior to final assembly, the inner and outer flanges of Thai origin and the inner ring of Chinese origin undergo various machining operations and processing in Thailand. The final assembly occurs in Thailand. |
| Reason: The fundamental character and use of the bearings is determined after the steel rings are ground and finished into races with precision raceways and they are no longer considered steel rings. The races with precision raceways are ground and finished into the articulating surfaces of the flanges and the inner ring in Thailand. Accordingly, the country of origin of the double flanged wheel hub assembly for Section 301 Trade Remedy applicability is Thailand. Therefore, additional duties under the Section 301 Trade Remedy do not apply to the wheel hub assembly under consideration. |
| Ruling Date: Nov. 1, 2024 |
N343157: Classification and country of origin determination for a hooded blanket from China; 19 CFR 102.21(c)(2); tariff shift
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: China |
| Item: A bear-shaped hooded blanket designed to provide warmth to a child. The blanket is comprised of two layers of 100% polyester knit fabric sewn along the edges. The outer layer of fabric is a long, faux fur knit plush pile while the reverse is a shorter velvet-like knit pile. When fully opened, the flat rectangular blanket measures 40 inches in length by 54 inches in width. A three-dimensional bear’s head, composed of faux fur fabric, forms the hood and is sewn to the center top edge. The hood measures 10 inches in length by 14 inches in width and is stuffed with 100% polyurethane sponge. A bear’s face is embroidered on the front of the hood and features a snout, eyes and two stuffed ears. In addition, the blanket also features two stuffed mitts sewn to the upper corners for inserting one’s hands and a stuffed tail sewn along the center of the bottom edge on the outer layer of fabric. |
| Reason: The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. The hooded blanket is comprised of multiple layers of fabric formed in a single country, that is China; therefore, under both proposed scenarios, the country of origin of the “Hooded Blanket” is conferred in China. |
| Ruling Date: Nov. 1, 2024 |
N343328: The country of origin of circuit breakers
| Origin: India |
| Item: The first item is the Single Pole Breaker, which is a conventional circuit breaker that uses thermal and magnetic tripping mechanisms to detect current overloading or short circuits in 120 V circuits and automatically stops the flow of electricity. The Single Pole Breaker consists of a plastic molded housing that incorporates the trip unit, the arc extinguisher, the operator, and electrical contacts/terminals. The second item is referred to as the Double Pole Breaker, which is a conventional circuit breaker that uses thermal and magnetic tripping mechanisms to detect current overloading or short circuits and automatically stops the flow of electricity but contains two single pole breakers working in unison for 240 V applications. The Double Pole Breaker consists of a plastic molded housing that incorporates the trip unit, the arc extinguisher, the operator, and electrical contacts/terminals. The third item is referred to as the Two-Pole Main Breaker, which is a circuit breaker that can disconnect an entire home's electrical system by providing overcurrent and short circuit protection using thermal and magnetic mechanisms. The Two-Pole Main Breaker consists of a plastic molded housing that incorporates the trip unit, the arc extinguisher, the operator, and electrical contacts/terminals. For the three variations of circuit breakers, the trip units are comprised of components, such as the bimetal strip, the current coil, the armature (in the case of the Two-Pole Main Breaker), and springs/screws, which are sourced from India. Also sourced from India is the arc extinguisher. From China, the plastic molded housing, the operating mechanism, and the electrical contacts/terminals are sourced. |
| Reason: The assembly operations performed in China, which consists mainly of inserting the components into a plastic housing, are neither complex nor do they substantially transform the articles being assembled. Further, the Indian origin trip unit and arc extinguisher components establish the function of the device because they are the articles within the assembly that are performing the thermal and magnetic tripping of the electrical circuit. Therefore, the Single Pole Breaker, the Double Pole Breaker, and the Two-Pole Main Breaker are considered products of India for origin and marking purposes at time of importation into the United States. |
| Ruling Date: Nov. 1, 2024 |
N343370: The tariff classification of Triacetin (CAS No. 102-76-1) in bulk form, from Poland
| HTS: 2915.39.4700, free, “Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Esters of acetic acid: Other: Other: Other: Acetates of polyhydric alcohols or of polyhydric alcohol ethers.” |
| Item: Triacetin (CAS No. 102-76-1) is also known as glyceryl triacetate. It is a triacetate ester of glycerol. Per Hawley’s Condensed Chemical Dictionary (Sixteenth Edition), glycerol is a trihydric (polyhydric) alcohol. Triacetin is a plasticizer used in making acetate tow filters. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2024 |
N343381: The tariff classification of scrim reinforced scaffold sheeting from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: Scaf-Lite Scaffold Sheeting, which are textile sheeting articles that, when attached to scaffolding at construction sites, protects workers from inclement weather, dust, and debris. The scaffold sheeting is a five-layer lamination consisting of a middle layer of high-density polyethylene (HDPE) woven mesh fabric, which has been laminated on each side with a low-density polyethylene (LDPE) film that has been melted to a linear low-density polyethylene (LLDPE) film. The sheeting features seven rows of 100% polyethylene woven coated reinforced webbing eyelet bands, laminated onto the sheeting for tie-down and rigging applications. String Reinforced Poly Sheeting, which is a textile sheeting article that, when attached to scaffolding at construction sites, protects workers from inclement weather, dust, and debris. The scaffold sheeting is a five-layer lamination consisting of a middle layer of high-density polyethylene (HDPE) woven mesh fabric, which has been laminated on each side with a low-density polyethylene (LDPE) film that has been melted to a linear low-density polyethylene (LLDPE) film. The sheeting features one row of an unperforated 100% polyethylene woven reinforced center band laminated onto the sheeting. |
| Reason: N/A |
| Ruling Date: Nov. 1, 2024 |
N343480: The tariff classification of reclaimed hardwood railroad ties from Canada
| HTS: 4401.49.0090, free, Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: Sawdust and wood waste and scrap, not agglomerated: Other: Other. |
| Item: Reclaimed hardwood railroad ties. The Canadian National Railway Company (CN) routinely removes and replaces old, worn railroad ties from their tracks. The ties will have been used for 10 to 40 years and will no longer be usable as railroad ties. These ties consist of creosote-coated wood of many species, including beech, yellow birch, cherry, hickory, gum woods, maple, oak sassafras, sycamore, and walnut. The species cannot be identified at time of importation. CN seeks to dispose of these ties by using them as fuel. CN intends to bring the ties to the US, where they will be immediately ground into a fine mulch to be incinerated for electricity generation. The ties will not be suitable for any other use or be actually used in any other way. |
| Reason: The railroad ties are not usable as timber and will be imported to be immediately mulched for use in electricity generation. The ties will not be used in another other manner than for electricity generation. For this reason, the railroad ties’ principal use is as wood waste. If the ties are used otherwise than as wood waste, such as for landscaping, they would not qualify as wood waste. |
| Ruling Date: Nov. 1, 2024 |
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: 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. |
| 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 |