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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N343877: The tariff classification of party favor sunglasses from China
| HTS: 9004.10.0000, 9903.88.15, 2% + 7.5%, “Spectacles, goggles and the like, corrective, protective or other: Sunglasses.” |
| Item: Two party favor sunglasses. The first is described as Pineapple Sunglasses Favors. The subject sunglasses consist of plastic, yellow-tinted lenses in the shape of a pineapple with green leaves extending from the top. The side pieces of the glasses are clear plastic. The items are intended to be packaged for sale in groups of three and meant to be used as novelty gifts. The second is described as Flamingos Sunglasses Favors. These sunglasses are comprised of plastic pink-tinted lenses within a frame designed to resemble two pink flamingos. The heads of the flamingos extend from the top of each lens and meet at the forehead of the wearer. The items are intended to be packaged in groups of three and meant to be used as novelty gifts. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2024 |
N343917: 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: Replacement water filters, designed to reduce chlorine, contaminants, 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 only differentiated by 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 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, to determine the country of origin of the replacement water filters, the origin of the carbon block provides 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. Accordingly, for origin and marking purposes, the country of origin of the replacement water filters will be South Korea, which is where the carbon block is manufactured. |
| Ruling Date: Nov. 14, 2024 |
N343918: 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: Replacement water filters, designed to reduce chlorine, contaminants, 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 only differentiated by 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 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, to determine the country of origin of the replacement water filters, the origin of the carbon block provides 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. Accordingly, for origin and marking purposes, the country of origin of the replacement water filters will be South Korea, which is where the carbon block is manufactured. |
| Ruling Date: Nov. 14, 2024 |
N343920: 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.” |
| Item: Replacement water 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 only differentiated by 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 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, to determine the country of origin of the replacement water filters, the origin of the carbon block provides 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. Accordingly, for origin and marking purposes, the country of origin of the replacement water filters will be South Korea, which is where the carbon block is manufactured. |
| Ruling Date: Nov. 14, 2024 |
N343921: 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.” |
| Item: Replacement water 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 only differentiated by 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 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, to determine the country of origin of the replacement water filters, the origin of the carbon block provides 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. Accordingly, for origin and marking purposes, the country of origin of the replacement water filters will be South Korea, which is where the carbon block is manufactured. |
| Ruling Date: Nov. 14, 2024 |
N343294: The tariff classification of powdered ovalbumin from an undisclosed country
| HTS: 3502.11.0000, 9903.88.03, 47.6¢/kg + 25%, Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 percent whey proteins, calculated on the dry matter), albuminates and other albumin derivatives: Egg Albumin: Dried. |
| Item: The subject product, a protein found in egg whites, is produced via fermentation rather than extraction from chicken eggs. As a result, no animals (chickens) are involved in the process. The fermentation process which is used to produce the product involves using microorganisms to produce the protein in a controlled environment. In this process, the specific genes responsible for producing ovalbumin are inserted into the microorganisms, which are grown in tanks. As the microorganisms grow, they utilize the genes to produce ovalbumin. After the fermentation process is complete, the ovalbumin is collected, purified, concentrated, and dried into a power; no ingredients are added to the final product. The protein is packaged in various size Kraft paper bags that have a moisture-resistant lining. The powdered ovalbumin can be used as an ingredient in a range of food products under different brands. |
| Reason: N/A |
| Ruling Date: Nov. 13, 2024 |
N343396: The country of origin of control arms
| Origin: Thailand |
| Item: A control arm which is used in passenger vehicles. The control arm is part of the automobile suspension system that connects the wheels to the body flexibly through ball joints or bushings to effectively absorb shocks and vibrations caused by uneven road surfaces. Its primary function is to ensure that the tires maintain constant contact with the road, providing traction, stability, and control. |
| Reason: Before the assembly of the control arms, the subcomponents of the ball joint from China - steel forgings and sheets undergo a major physical change when they are further processed in Thailand. This processing allows the control arms to fulfill their functioning as part of a suspension system to provide traction, stability, and control. In addition, the rest of the components of the control arm also undergo a physical change in Thailand. As a result, it is the opinion of this office that a substantial transformation occurs in Thailand. Therefore, the country of origin of the control arm is Thailand for marking purposes. |
| Ruling Date: Nov. 13, 2024 |
N343416: The country of origin of the JAS-JR Assembly-600kg
| Origin: South Korea |
| Item: An automated guided vehicle designed to lift and transport stacked trays containing battery jelly rolls. It navigates autonomously throughout a battery manufacturing facility, traveling to the designated pickup point. The vehicle positions itself underneath a tray, raises the tray using a built-in lifting mechanism, and transports it to the next location. The JAS-JR Assembly-600kg is assembled in Korea using components sourced from China, Germany, Japan, Korea, Singapore, and Taiwan. The components sourced from Germany and Japan are primarily sensors and the only component sourced from Taiwan is a Wi-Fi module. The final assembly process centers around two core subassemblies, identified as a lifting assembly and drive frame assembly. The drive frame assembly is described as the lower part of the vehicle. Its base is a drive plate chassis sourced from China and the foundation for numerous mechanical and electrical components. The assembly process begins with fastening the mechanical components, including a drive motor, drive assembly, casters, and collision bars, to the drive plate chassis. Next, a worker installs the electrical components, identified in your submission as a lifting motor, safety laser, Wi-Fi module, main control board, alarm, and sensors. A worker proceeds to complete the upper portion of the vehicle, a process that involves fastening a structural metal frame and an electrical lift assembly to the drive frame assembly. Both items are manufactured exclusively using Korean components and form the core of the vehicle’s lifting system. |
| Reason: The sum of the final assembly and the preassembly of core components in Korea constitutes a substantial transformation. Thus, based on the totality of the circumstances, the country of origin of the JAS-JR Assembly-600kg, as described above, will be South Korea. |
| Ruling Date: Nov. 13, 2024 |
N343479: The tariff classification of an espadrille from Vietnam and various footwear from China
| HTS: (1) 6402.91.4063, 6%, (2) 6402.91.4067, 6%, (3) 6402.99.3165, 6%, (4) 6404.19.3760, 12.5%, (5) 6404.19.3960, 9903.88.15, 37.5% + 7.5%. |
| Item: The MIA BOOT is an above the ankle, casual boot that will be imported in infant (1) and youth sizes (2). The ALPARGATA CLASSIC ESPADRILLE (3) is a below the ankle, closed toe, closed heel, slip-on, flat shoe. The external surface area of the upper consists of small, overlapping, rubber/plastic sequins that obscure the material underneath. The outer sole is rubber/plastics. The BIANCA DRESS CASUAL (3) style is a below the ankle, closed toe, closed heel, slip-on, flat shoe. It has a strap over the vamp that is secured to the lateral side with a sewn-in elastic loop. The CAMDEN SLIPPER (4) is a below the ankle, closed toe, closed heel, slip-on, casual shoe. The CAROLINA ESPADRILLE (5) is a below the ankle, closed toe, closed heel, casual, flat, slip-on shoe. The external surface area of the upper consists of woven, rubber/plastics coated textile strips. |
| Reason: N/A |
| Ruling Date: Nov. 13, 2024 |
N343511: The tariff classification of a flat panel display module from China
| HTS: 8524.91.9000, 9903.88.15, 4.5% + 7.5%, “Flat panel display modules, whether or not incorporating touch-sensitive screens: Other: Of liquid crystals: Other.” |
| Item: A 3.3-inch Thin Film Transistor (TFT), Liquid Crystal Display (LCD) module which contains a controller integrated circuit (IC) that features a serial communication interface, source and gate drivers, a power generator, and a timing controller. According to the information provided, this display module does not have a touch screen and cannot convert video signals. Moreover, the subject flat panel display modules are designed to be incorporated into devices such as rear-view mirrors with an integrated backup camera display section carved out of the mirror, a handheld glucose monitor reader display, etc. At the time of importation, these devices are not designed for use with only a single, specific end product. |
| Reason: N/A |
| Ruling Date: Nov. 13, 2024 |