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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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.
N343881: The tariff classification of a wood and silver bracelet charm from Thailand
| HTS: 7113.11.2000, 13.5%, “Articles of jewelry and parts thereof: Of silver: Other: Valued not over $18 per dozen pieces or parts.” |
| Item: The item under consideration is a charm comprising of a wood bead set in sterling silver. The charm is intended for use with charm bracelets. |
| Reason: N/A |
| Ruling Date: Nov. 15, 2024 |
N343372: The country of origin of brake assemblies
| Origin: China |
| Item: A 12" Light Duty Brake Assembly, which is used with electric brakes in utility trailers. The brake assembly consists of fifteen main components: brake backing plate, brake reinforcing plates (front and back), pivot joint pin, pivot actuating lever pin, actuating levers (left and right), actuating block, magnet device, primary and secondary brake shoes, brake adjuster assembly, adjusting wheel, adjuster housing, and shoe retainer. The above components from China are imported into Mexico for further assembly with miscellaneous components from the United States and Mexico to produce a finished brake assembly. |
| Reason: None of the components from China undergo any physical change. Rather, they are assembled together to become parts of a whole brake assembly. The components from China have a pre-determined use when they are imported into Mexico. The assembly performed in Mexico is not complex enough to be a substantial transformation of Chinese components imported into Mexico. As a result, it is the opinion of this office, that no substantial transformation occurs in Mexico. Therefore, the country of origin of the brake assembly will be China for purposes of applying trade remedies under Section 301. |
| Ruling Date: Nov. 14, 2024 |
N343412: The tariff classification of three ribbons from India
| HTS: 5806.32.1040, 6%, “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of man-made fibers: Ribbons: Other: Of a width not exceeding 12 cm: Of polyester: Other. |
| Item: The first ribbon is a satin woven fabric wholly of polyester which is 1.3 cm in width and weighs 124 g/m2. The next ribbon is a satin woven fabric wholly of polyester which is 3.3 cm in width and weighs 119 g/m2. The last ribbon is a satin woven fabric wholly of polyester which is 6.3 cm in width and weighs 112 g/m2. The ribbons are woven on a water jet fabric weaving loom and are cut from wider pieces of fabric. A polyurethane starch is applied to each fabric to provide stiffness and a water repellent coating is applied to repel water. The ribbons intended use is for gift decorations, floral arrangements, crafts, etc. The ribbons have been cut using a method that has heat sealed the edges which create false selvedges for the purposes of the Harmonized Tariff Schedule. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2024 |
N343415: The country of origin of a coated microporous polyethylene sheet
| Origin: China |
| Item: A High-Performance Coated Separator for EV batteries. The product is composed of a high molecular weight polyethylene substrate with a single-application coating of polymer and ceramic materials. It is intended for use as a battery separator in electric vehicle (EV) batteries. The product is the result of a multi-phase production process that includes initial processing in China and additional processing in Hungary. In China, polyethylene powder is processed through a feeding system in which the powder is mixed with antioxidants and paraffin oil-based solvent. The mixture is extruded using a die into a thin sheet-like form, cooled, stretched and then run through a tub of methylene chloride with extracts the paraffin oil to create micropores into the membrane. The microporous sheet is then slit to sizes that can be processed by coating machines. The microporous polyethylene sheet is then shipped to Hungary for final processing. When received in Hungary, the microporous polyethylene sheet will be coated with a Proprietary Coating, manufactured in Hungary using imported materials. The coating comprises a proprietary mix or organic and inorganic materials, including multiple polymer binders and ceramics that confer the desired performance to the final product. The coating is pumped into the coating machine. A device unwinds the roll of microporous sheet. The microporous sheet goes through a flattening system to ensure that it is sufficiently flat when passing through the coating roller so that the slurry coating is evenly transferred. After the sheet is coated with the slurry, it is subject to drying in an oven to remove solvent and then cooled so that the shape can be set. It is inspected and wound back into rolls and packaged for shipment to customers. |
| Reason: The proprietary coating may enhance the performance of the sheet, however, both coated and uncoated microporous polyethylene sheets have the same function as battery separators and are not recognized as different products within the Harmonized Tariff Schedule of the United States. Therefore, coating the microporous polyethylene sheet in Hungary does not substantially transform it into a new and different product. Therefore, the country of origin of the coated microporous polyethylene sheet remains China. |
| Ruling Date: Nov. 14, 2024 |
N343422: The tariff classification of an electric mobility vehicle from China
| HTS: 8703.90.0100, 9903.91.03, 2.5% + 100%, “Motor cars and other motor vehicles principally designed for the transport of persons…including station wagons and racing cars: Other” |
| Item: The Tiger E-Trike is powered by an 800-watt motor and has a top speed of 17.3 miles-per hour. The Tiger E-Trike has a 30-mile range, and is designed for off-road, farms, or urban commutes. The Tiger is equipped with front and rear baskets, a cargo box, and hydraulic shocks and drum brakes. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2024 |
N343423: The tariff classification of an electric mobility vehicle from China
| HTS: 8703.90.0100, 9903.91.03, 2.5% + 100%, “Motor cars and other motor vehicles principally designed for the transport of persons…including station wagons and racing cars: Other” |
| Item: The E40 Panda electric mobility scooter. The Panda features electromagnetic brakes with stable performance, strong climbing ability, and an extended range. It is designed for seniors and physically challenged individuals, as all controls, including acceleration and brakes, are on handlebar. It is marketed for use in homes, hotel reception areas, as well as other indoor and outdoor venues. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2024 |
N343442: The tariff classification of a stainless steel sink strainer from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, Other articles of iron or steel: Other: Other … Other. |
| Item: A stainless steel sink strainer. The sink strainer has a small, perforated basket attached to a flat rim. It fits over the drain of a sink to prevent solid objects from going down the drain while allowing liquids to pass through. |
| Reason: The flimsy man-made knitted textile night gown imparts the essential character of the set. |
| Ruling Date: Nov. 14, 2024 |
N343494: The country of origin of a Discrete Power Transistor and a Transistor Power Module
| Origin: U.S. |
| Item: Two transistor products referred to as: Discrete Power Transistor and Transistor Power Module. These items are silicon-carbide (“SiC”) based transistor products used in power systems, such as motor drives and AC/DC power supplies. The product packaging is what differentiates the discrete power transistors from the transistor power module. The discrete power transistor consists of a single packaged transistor, whereas the transistor power module consists of multiple such transistors packaged together.The Discrete Power Transistor and Transistor Power Module share the same manufacturing process. That process is divided into two basic phases: (1) the front-end manufacturing process, which occurs in the United States and Malaysia; and (2) the back-end manufacturing process, which occurs in Malaysia and China. The front-end manufacturing process determines all of the inherent electrical performance parameters of the products. At the end of the front-end manufacturing process, the transistor dice are complete, having their essential character and full operational capability. The transistor dice then undergo packaging through Wolfspeed’s back-end manufacturing process, to be sold in Discrete Power Transistor and Transistor Power Module formats. |
| Reason: The front-end processing that takes place within the United States is both meaningful and complex, resulting in the creation of wafers which incorporate numerous finished transistors. All non-originating materials/elements used in the manufacture of the wafers/transistors substantially transformed as a result of the United States manufacturing process. The character of both products (Discrete Power Transistor and Transistor Power Module) is imparted by the transistors which would be considered the dominant component of each assembly. The transistors do not undergo a substantial transformation as a result of the testing conducted as the final front-end step within Malaysia or the back-end manufacturing process that takes place in Malaysia and China. The transistor die retain their identity and predetermined end use. Therefore, since a substantial transformation does not occur as a result of the testing conducted as the final front-end step within Malaysia or the back-end processing that takes place within Malaysia and China, the country of origin of the finished Discrete Power Transistor and Transistor Power Module will be the United States for marking purposes at time of importation into the United States. |
| Ruling Date: Nov. 14, 2024 |
N343510: The tariff classification of a water bottle cage from China
| HTS: 8714.99.8000, 9903.88.15, 10% + 7.5%, “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other.” |
| Item: A water bottle cage that can be attached to many different devices including walkers, strollers, golf carts, and bicycles. The item can be attached/mounted with bolts, zip ties, and Clicgear universal adapters. Attachment hardware will not included and will be provided by the end user. The item is made of Nylon 66 or Polypropylene. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2024 |
N343523: The tariff classification of seat components from China
| HTS: (wooden seat components) 9401.91.9090, 9903.88.03, free + 25%, Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of wood: Other: Other.” (foam seat components) 9401.99.3580, 9903.88.03, free + 25%, Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” (metal seat components) 9401.99.9081, 9903.88.03, free + 25%, Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other.” |
| Item: Item 1 consists of unassembled seat components that include (1.) steel metal seat frames, metal foot glides, (2.) wooden seat foundation decks, wooden seat backrest decks, and (3.) 3” foam that may be glued and cut to the size and shape of seat foundations and the seat backrests. Item 2 consists of unassembled seat components that include (1.) aluminum metal seat frames, metal foot glides, (2.) wooden seat foundation decks, wooden seat backrest decks, and (3.) 2.5-3” foam that may be glued and cut to the size and shape of seat foundations and the seat backrests. After U.S. importation, the seats will undergo U.S. manufacture and the inclusion of additional raw material components (textile fabrics). After U.S. manufacture, item 1 dimensions will approximate 19” in width, 24” in depth, and 35.5” in height of which 18.5” exists from the floor to the seat foundation. After U.S. manufacture, item 2 dimensions will approximate 23.5” in width, 23” in depth, and 37” in height of which 18.5” exists from the floor to the seat foundation. |
| Reason: N/A |
| Ruling Date: Nov. 14, 2024 |