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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N343638: The country of origin of bow rakes and a post hole digger
| Origin: Vietnam |
| Item: The first bow rake has a carbon steel head with a fiberglass handle and plastic grip. The second bow rake has a carbon steel head and a wooden handle. The post hole digger incorporates a carbon steel head and wooden handles. The manufacturing process for both bow rakes is the same. It begins in Vietnam, where steel coil is cut into the overall rectangular shape of the rake head via a cutting machine. The cut rectangular steel is then turned, heated and shaped into the final design of the rake head by a forming machine. The rake head is then sent to China where it is heat-treated, powder-coated and polished. Finally, it is assembled by machine with either a fiberglass or wood handle. The handles will be of Chinese origin and will be printed with a logo according to the customer’s printing requirements. For the fiberglass handle only, a China-origin soft plastic grip will be inserted onto the end of the handle. The finished bow rake will then be packaged in accordance with customer requirements and shipped to the U.S. The manufacturing process for the post hole digger begins in Vietnam, where steel coil sourced from China is cut into the approximate shape of the two halves of the tool’s head by a cutting machine. The two halves of steel are then turned, heated and shaped into the final design of the post hole digger’s head by a forming machine. The head of the tool is then sent to China where it's heat-treated, powder-coated and polished. The head is then manually assembled with screws to Chinese-origin wooden handles. Finally, the finished post hole digger is packaged in accordance with customer requirements and shipped to the United States. |
| Reason: The initial cutting and the forming of the heads of the bow rakes and post hole digger in Vietnam provides the essential characteristic of the finished tools. During the finishing operations performed in China, the heads of each tool aren't substantially changed so as to transform them into a new article with a different name, character or use. Additionally, the heads of the tools aren't substantially transformed by the attachment of the handles. Therefore, the country of origin of the bow rakes and post hole digger is Vietnam. |
| Ruling Date: Nov. 8, 2024 |
N343694: 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 and discarded approximately every six months. The filters are substantially similar and are differentiated by only a slight change in shape that allows them to fit into a specific model refrigerator. 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 isn't considered complex and doesn't constitute a substantial transformation. The process predominantly involves gluing, welding and pressing various components into place. The combining of these parts in China doesn't create a new and different article of commerce with a name, character and use distinct from the individual components. Therefore, to determine the country of origin of the replacement water filters, the carbon block provides the essential component of the replacement water filters. It is the carbon block from South Korea that 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. Accordingly, for origin and marking purposes, the country of origin is South Korea. |
| Ruling Date: Nov 8, 2024 |
N343695: 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 and discarded by a consumer approximately every six months. The filters are substantially similar and are differentiated by only a slight change in shape that allows them to fit into a specific model refrigerator. 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 isn't considered complex and doesn't constitute a substantial transformation. The process predominantly involves gluing, welding and pressing various components into place. The combining of these parts in China doesn't create a new and different article of commerce with a name, character and use distinct from the individual components. Therefore, to determine the country of origin of the replacement water filters, it is the origin of the carbon block, which is the essential component of the replacement water filters. It is the carbon block from South Korea that 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. Accordingly, for origin and marking purposes, the country of origin is South Korea. |
| Ruling Date: Nov. 8, 2024 |
N343696: 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 and discarded by a consumer approximately every six months. The filters are substantially similar and are differentiated by only a slight change in shape that allows them to fit into a specific model refrigerator. 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 isn't considered complex and doesn't constitute a substantial transformation. The process predominantly involves gluing, welding and pressing various components into place. The combining of these parts in China doesn't create a new and different article of commerce with a name, character and use distinct from the individual components. Therefore, to determine the country of origin of the replacement water filters, it is the origin of the carbon block, which is the essential component of the replacement water filters. It is the carbon block from South Korea that 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. Accordingly, for origin and marking purposes, the country of origin is South Korea. |
| Ruling Date: Nov. 8, 2024 |
N343151: The tariff classification of Parmesan Style Aged Cheese from Estonia
| HTS: 0406.90.4100, 15%, “Cheese and curd: Other cheese: Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses: Other: made from cow’s milk: described in additional U.S. note 21 to chapter 4 and entered pursuant to its provisions.” |
| Item: Parmesan-style aged cheese composed of pasteurized cow’s milk, sea salt, cultures and enzymes. The moisture content is 34% minimum and 36% maximum, and the total fat content is 26%. The product is described as a yellow, hard, granular, slightly brittle, slightly sour, semi-fat, ripened cheese with small holes or cracks, and with maturation from seven to 12 months. The 33-kilogram cylindrical wheels with a natural rind are packed in cardboard boxes and intended for sale to supermarkets and delicatessen stores in the United States. |
| Reason: N/A |
| Ruling Date: Nov. 7, 2024 |
N343161: The country of origin of plastic medical syringes
| Origin: Thailand, Japan, and Philippines |
| Item: Plastic medical syringes without a needle. Each syringe consists of three parts: (1) a barrel with measurement markings, which is a cylindrical part of the syringe that holds the fluid; (2) a plunger, which is a rod that fits tightly inside the barrel; and (3) a rubber gasket (plunger seal) that ensures a tight seal within the barrel to prevent leakage. The barrel also includes a specific tip, such as a luer lok tip, a slip tip, or a catheter tip. Each barrel and tip design has a specific medical function/purpose depending on its shape and size. The tip is formed with the barrel as a “molded” plastic on the barrel. This syringe doesn't include a needle. Import Scenario 1: The barrels with measurement markings and tips originate in Thailand. The plungers and rubber gaskets originate in Vietnam. They are purchased and shipped to the Philippines, where the rubber gasket is fixed to the plunger with adhesive and the syringe is assembled by inserting the plunger with the affixed gasket into the barrel. The syringe is then sterilized, packaged and shipped in this condition to the U.S. Scenario 2: The products under consideration are plastic medical syringes with a needle. All the same facts from Scenario 1 apply except that there is also a stainless-steel needle that originates in Japan. The assembly process occurring in the Philippines includes an additional step: the needle is fixed to the barrel with adhesive. The other processes are the same as in Scenario 1. Scenario 3: The products under consideration are plastic medical syringes with a needle. All the same facts from Scenario 1 apply except that there is also a stainless-steel needle that originates in Japan and the barrel originates in the Philippines. The assembly process performed in the Philippines includes an additional step: the needle is fixed to the barrel with adhesive. The other processes are the same as Scenario 1. |
| Reason: Under the first scenario, the syringe assembly is a simple operation. It doesn't change the name, character and use of the barrel, plunger or rubber gasket imported from Thailand and Vietnam, respectively. No substantial transformation occurs in the Philippines. The barrel is the essential component because it performs the “essential function” of holding the fluid, whether it is injected or ejected. Therefore, the country of origin of the plastic medical syringes is Thailand. Under Scenario 2, there is also no substantial transformation occurring in the Philippines. The essential component is the needle imported from Japan. Its name, individual identity, and ability to perform its intended function do not change upon the simple assembly. Therefore, the country of origin of the plastic medical syringes with a needle is Japan. Under Scenario 3, the barrel is produced in the Philippines, in addition to the complete assembly of the syringe in the Philippines. The assembly of the syringe and the manufacture of the syringe barrel in the Philippines creates a new article with a new name, use and character, and constitutes a substantial transformation. It could be argued that the essence of the plastic medical syringes in this scenario is the needle similar to Scenario 2; however, the essence test is deemed irrelevant in this scenario due to the operations performed in the Philippines causing a substantial transformation. As such, in this scenario, the country of origin of the plastic medical syringes with a needle is the Philippines. |
| Ruling Date: Nov. 7, 2024 |
N343275: The tariff classification of plastic flocked hanger clips from China
| HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The “Flocked Finger Clip.” The clips are made of molded plastic and can be attached to the horizontal bottom section of a suit hanger as an added device from which to hang pants or skirts. They will not be sold with the hangers but will be sold separately. |
| Reason: N/A |
| Ruling Date: Nov. 7, 2024 |
N343405: The country of origin of Aceclidine Ophthalmic Solution (Aceclidine Hydrochloride 1.75%)
| Origin: U.S. |
| Item: Aceclidine ophthalmic solution is a medicinal preparation containing aceclidine hydrochloride, a parasympathomimetic miotic agent, as the active ingredient. It is under development for the treatment of presbyopia in adult patients, an age-related eye condition that makes it difficult to focus on nearby objects. The aceclidine ophthalmic solution will be packaged in single-use, blow-fill seal (BFS) ampoules (0.4 mL nominal fill volume) and shipped in cartons containing 5 pouches of 5 ampoules each (25 ampoules total). The active pharmaceutical ingredient (API), aceclidine hydrochloride, is manufactured in the U.S. and the finished aceclidine ophthalmic solution in dosage form is made in Germany. In Germany, the aceclidine hydrochloride will be mixed with inactive ingredients to produce the final aceclidine ophthalmic solution in dosage form. |
| Reason: The mixing of the active ingredient aceclidine hydrochloride (made in the U.S.) with the inactive ingredients into the final dosage aceclidine ophthalmic solution in Germany doesn't result in a substantial transformation and the country of origin will be the U.S. |
| Ruling Date: Nov. 7, 2024 |
N343445: The tariff classification of fondue baguettes from Canada
| HTS: 1905.90.1049, free, bread, pastry cakes, biscuits and other bakers’ wares, whether or not containing cocoa ... other ... bread, pastry, cakes, biscuits and similar baked products ... frozen ... other. |
| Item: Frozen bread that is hollowed out with fondue inside. The bread is fully manufactured via a cooking process. The bread is said to be comprised of enriched wheat flour, water, yeast, sugar, salt, soybean and/or canola oil, sodium stearoyl-2-lactylate, calcium propionate, diacetyl tartaric acid esters of mono and diglycerides, ascorbic acid and enzymes. The fondue, Swiss Gruyere and Emmental, is comprised of raw cow's milk, bacterial culture, salt, rennet, white wine, sulphites, garlic and corn starch. The product is said to be prepared via the following steps. The baguette is halved, with the inside then removed to create a hole for the cheese. The fondue mix is melted and then put into molds. After cooling, the cheese is filled into the baguette halves, which are put in the selling container, sealed and then placed into the freezer. |
| Reason: N/A |
| Ruling Date: Nov. 7, 2024 |
N343556: The tariff classification of a concertina from Ireland
| HTS: 9205.90.1800, 2.6%, “Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs: Other: Accordions and similar instruments; mouth organs: Accordions and similar instruments: Other.” |
| Item: A free-reed wind musical instrument that produces sound by pushing and pulling air through reeds using bellows, similar to that of an accordion. It contains two wooden sides, each with a leather strap for the player’s hands. On one side are 15 treble buttons and one air button, while 15 bass buttons are on the other side. The two sides are joined by paper and leather bellows. |
| Reason: N/A |
| Ruling Date: Nov. 7, 2024 |