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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N343900: The tariff classification of a ribbon with woven selvedges from China
| HTS: 5806.32.1060, 9903.88.03, 6% + 25%, “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 nylon: With woven selvedge: Other.” |
| Item: A ribbon wholly composed of nylon, which is of woven construction, and contains a woven selvedge on each edge. The ribbon is printed with the terms “HAPPY BIRTHDAY” and “American Girl,” and measures approximately 7 mm in width. The ribbon will be used for dolls hair. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2024 |
N343956: The tariff classification of motor vehicles from Mexico and Canada
| HTS: (1, 3 cylinder) 8703.22.0110., 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: New.” (1, 4 cylinder) 8703.23.0140, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders: Other.” (2) 8703.24.0160, 2.5%, “Motor cars and other motor vehicles principally designed for the transport of persons…, including station wagons and racing cars: Other vehicles, with only spark-ignition internal combustion piston engines: Of a cylinder capacity exceeding 3,000 cc: Other: New: Having engines with more than 6 cylinders.” (3) 8704.31.0120, 2.5%, “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. (4) 8704.51.0020, 2.5%, “Motor vehicles for the transport of goods: Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons”. |
| Item: The first vehicle (1) is the Bronco Sport, a sport-utility vehicle. The Bronco Sport has either a 1.5-liter, 3-cylinder or a 2.0 liter, 4-cylinder internal combustion gasoline engine. Each is equipped with four-doors and a rear liftgate with seating for five, including the driver. Every seat has a seatbelt and there are windows for each row of seats. There are airbags and knee protection for the driver and front seat passenger.The second vehicle (2) is the Mustang GTD, a two-door coupe. The Mustang GTD is powered by a 5.2-liter, 8-cylinder supercharged gasoline engine. Each seat is equipped with safety belts and air bags. There is no useable cargo area, the “trunk” is covered by a removable panel and contains the battery, suspension, and electronics.The third vehicle (3) is the Ford Maverick, a small pickup truck powered by a 2.0-liter spark ignition gasoline engine. The Ford Maverick is equipped with four-doors and two rows of seating for five, including the driver. The vehicle has front seat and side curtain airbags. Each seat is equipped with a seatbelt. The rear has an open cargo bed with a drop-down tailgate. The Gross Vehicle Weight (GVW) is approximately 4100 lbs., or 1.86 metric tons.The fourth vehicle (4) is a hybrid gasoline/electric version of the Ford Maverick. The hybrid system does not allow for external charging. The specifications of the hybrid Ford Maverick are the same as the spark ignition gasoline engine version, except that the GVW is approximately 4300 lbs., or 1.95 metric tons. |
| Reason: N/A |
| Ruling Date: Nov. 21, 2024 |
N343970: Country of origin and marking determination for microplush blanket; 19 CFR 102.21(c)(2); tariff shift
| Origin: Egypt |
| Item: The subject “Threshold Microplush Blanket,” is made from a single layer of 100% polyester knit fabric that is dyed a single uniform color. All four edges of the blanket are hemmed. The blanket will be imported in following sizes: Twin/Twin Extra Long, Full, Queen and King, packaged for retail sale. The manufacturing operations for the blanket is as follows: In China, bottles are collected and made into pellets, the pellets are extruded and made into yarn, the yarn is exported to Egypt.In Egypt, fabric is knitted and dyed a single uniform color, fabric is cut and sewn into a blanket, the blanket is inspected, packaged and exported to U.S. |
| Reason: As the fabric comprising the blanket is formed in a single country, that is, Egypt, per the terms of the tariff shift requirement, the country of origin is conferred in Egypt. |
| Ruling Date: Nov. 21, 2024 |
N343992: The tariff classification and country of origin of a seat
| 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: Taiwan |
| Item: The “Ergonomic Office Hi-Back Chair,” is a manual gas lift, variable height adjustment, swivel seat that is constructed of a plastic and metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh is constructed of a polyester co-polymer with elastomeric monofilament and the seat foundation is constructed of polyurethane foam encased in textile. Seating is provided for a single individual. The seat approximates 28.34” in width, 28.15” in depth, and 44.49” in height. The seat will be packaged unassembled for retail sale and will contain all hardware required for assembly.The seating components (plastic backrest frame, plastic seat foundation frame, plastic armrests, aluminum seat base, assembly hardware) will be sourced in China. The backrest mesh polyester co-polymer with elastomeric monofilament fabric will be sourced in the United States. The seating components will be shipped and exported to Taiwan. In Taiwan, additional materials (plastic casters, metal gaslift, textile fabric, polyurethane foam, thread, glue, labels, plastic bags, cardboard, packing materials) will be locally sourced. In Taiwan, the incomplete, unassembled, and unfinished seating components will undergo manufacture, inspection, packaging, and then exportation to the United States. |
| Reason: The Chinese components and the United States component lose their identity during manufacture and undergo a substantial transformation in Taiwan to become a complete and unassembled seat, thereby, taking on a new name, character, and identity. In view of these facts, the country of origin for the seat will be Taiwan. |
| Ruling Date: Nov. 21, 2024 |
N343447: The country of origin and applicability of Section 301 remedies regarding a sink faucet and pop-up drain
| HTS: 6404.19.9060, 9903.88.15, 9% + 7.5%, footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. |
| Item: The item under consideration is a double-handle, three-hole bathroom sink faucet with four-inch center handle spacing and a mid-arc spout, packaged for retail with an accompanying pop-up drain assembly There are four country of origin scenarios for consideration.In scenario one, the assembly of the faucet occurs in Thailand of primarily Thai and Chinese components. First, zinc alloy ingots are melted in a furnace and formed into the desired shapes of faucet handles and the cover plate using Thai-designed and manufactured diecast tools. The die cast parts are then sanded and machined to tap and notch the items for mating with other parts of the system for functional purposes. After sanding, the parts are electroplated for corrosion resistance and durability. Throughout the initial assembly process, the components undergo testing for quality control.Scenario two is the same as scenario one except the plastic cartridge housing will be produced in Thailand via injection molding. Scenario three is the same as scenario one except the zinc faucet parts, i.e., handles, waterspout, and base plate will be produced in China. Scenario four is the same as scenario one except the plastic cartridge housing will be produced in Thailand via injection molding and the zinc faucet parts, i.e., handles, waterspout, and base plate will be produced in China. |
| Reason: Regarding the origin of the valve, in scenario one, the valve body, which performs the essential function of the sink faucet, is assembled in Thailand from Thai and Chinese components. The assembly of the cartridges to the valve body involves complex steps and therefore, combined with the manufacturing of the valve body, constitutes a substantial transformation. Accordingly, the origin of the valve is Thailand. As the origin of the valve is Thailand, the country of origin of the sink faucet in scenario one will be Thailand. In scenario two, shifting the origin of the plastic cartridge housing from China to Thailand will not change the country of origin because it will match the origin of the determining valve body (Thailand). The country of origin of the sink faucet in scenario two will be Thailand. In scenario three, sourcing the zinc faucet parts, i.e., handles, waterspout, and base plate from China, will not change the country of origin because they are less significant components and will be substantially transformed during assembly in Thailand. The country of origin of the sink faucet in scenario three will be Thailand. In scenario four, shifting the origin of the plastic cartridge housing from China to Thailand will not change the country of origin because it will match the origin of the determining valve body (Thailand). Additionally, sourcing the zinc faucet parts, i.e., handles, waterspout, and base plate from China will not change the country of origin because they are less significant components and will be substantially transformed during assembly in Thailand. Regarding the pop-up drain, the drain stopper and valve body perform the essential function of regulating the flow of water in the assembly and constitute a valve. The drain stopper and valve body are manufactured in Thailand and fitted with less significant Chinese components such as gaskets, a metal cover, and metal trim. Therefore, the origin of the valve is Thailand. |
| Ruling Date: Nov. 20, 2024 |
N343672: The tariff classification of a cast aluminum pan with a glass lid from China
| HTS: 7615.10.2025, 3.1%, “Table, kitchen or other household articles and parts thereof, of aluminum; Other: Cooking and kitchen ware: Enameled or glazed or containing nonstick interior finishes: Cast: Other.” |
| Item: The article is a cast aluminum pan with a glass lid. The three-quart sauté pan is cast aluminum with a phenolic plastic material handle. The pan has a ceramic nonstick interior coating and features a fitted glass tempered lid. It measures 18.39 inches long by 10.71 inches wide by 5.63 inches deep with a lid. The cast aluminum cookware pan with glass lid is for use on the stovetop. |
| Reason: N/A |
| Ruling Date: Nov. 20, 2024 |
N343683: The tariff classification, marking, and country of origin of a plastic horseshoe kit
| HTS: 3926.90.9989, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Origin: Austria |
| Marking: Sufficient |
| Item: The SHS glue-on horseshoe kit which includes thermoplastic polyurethane horseshoes that feature very high bond (VHB) tape on its tabs to secure the shoes to the horse hoof, a liquid primer, and a nylon brush with a wood handle to be used with the primer. The primer will come in a glass jar with a metal twist-off cap, and all the contents will be packaged together in a cardboard box. The horseshoes are injection-molded in Austria from Italian-sourced thermoplastic polyurethane granulate, the bonding tape and liquid primer are sourced from the United States, and the brush is of Chinese origin. |
| Reason: The plastic glue-on horseshoes impart the essential character. The Italian plastic granulate is substantially transformed in Austria to form the finished horseshoes, and the country of origin for this glue-on horseshoe kit is Austria. Marking the exterior packaging box is acceptable for the importation of these glue-on horseshoe kits, as the container will reasonably indicate the origin of these articles to the ultimate purchaser. Though, as it contains products sourced from multiple countries that have not also been substantially transformed in Austria, the box will need to be marked to indicate each component’s specific country of origin. |
| Ruling Date: Nov. 20, 2024 |
N343687: The tariff classification of roller pumps and power take-off shaft couplers from China
| HTS: 8413.60.0070, 9903.88.01, free + 25%, Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Other rotary positive displacement pumps: Other: Roller pumps.8483.60.8000, 9903.88.03, 2.8% + 25%, Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings; housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Clutches and shaft couplings (including universal joints): Other. |
| Item: A series of roller pumps (1), which are types of positive displacement pumps equipped with one inlet and one outlet port. The pumps are commonly equipped with four, six, or eight nylon rollers in a stainless steel or cast-iron pump housing with bearings and sealing elements and are used with agricultural spraying equipment. During operation, the steel shaft is coupled with a PTO shaft of a tractor, gas engine, or electric motor. As the PTO shaft rotates, torque is transmitted to the pump steel shaft which rotates the rollers. Fluid is displaced as the rollers rotate within the housing. Depending on the size and number of rollers, the pumps can weigh between 5 and 25 pounds and can handle 540-2,600 revolutions per minute, flow rates of 9-25 gallons per minute, and pressures of 20-300 pounds per square inch. The second items are a series of PTO shaft couplets (2), which facilitate the connection and torque transmission between roller pumps and PTO shafts. The couplers, which are made from diecast metal or forged steel, are adaptable to a variety of different configurations such as 5/8” flat and 15/16” keyed pump shafts, and 1-3/8” 6-tooth and 21-tooth PTO shafts. They are comprised of a coupler body, coupler collar, spring, plastic retention balls, steel set screws, and safety labeling. |
| Reason: N/A |
| Ruling Date: Nov. 20, 2024 |
N343804: The tariff classification of a tack button from China
| HTS: 9606.22.0000, 9903.88.03, free + 25%, Buttons, press-fasteners, snap-fasteners and press-studs, button molds and other parts of these articles: Button blanks: Buttons: Of base metal, not covered with textile material. |
| Item: A tack button that consists of a button and a corresponding tack. The button features a top diameter of 20 mm and has an iron face, an iron back plate, and an internal crimp made of polypropylene. The tack is a single piece made of aluminum. The buttons and tacks will be imported together in equal quantities in the same shipment in separate bulk packaging. Eight buttons and eight tacks will be packaged together in a polybag for retail sale in the United States. The button and tack are designed to function together as a fastening mechanism for garments, accessories, or other fabric based items. |
| Reason: It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the tack button is used as a fastening mechanism for garments, accessories, or other fabric based items. The function of the button is to fasten the garment and the tack ensures that the button is securely fastened to the garment. The button predominates by weight and cost. Therefore, the button imparts the essential character to the composite article. In accordance with GRI 3(b) the tack button will be classified as a button. |
| Ruling Date: Nov. 20, 2024 |
N343914: The country of origin of post-industrial recycling (PIR) polyethylene terephthalate (PET) flakes
| Origin: Canada |
| Item: The merchandise is post-industrial recycling (PIR) polyethylene terephthalate (PET) flakes. They are also sometimes referred to as “regrinds”. The PIR PET flakes are produced as a result of manufacturing operations performed at Polarpak’s Canadian manufacturing facility.Virgin PET pellets will be imported from various countries, including China, to its manufacturing facility. At the Canadian facility, the pellets are melted and extruded into PET sheets. The sheets are heated and stamped; the stamped PET is then formed into finished food packaging containers.After cooling, the remaining Canadian origin PET sheets, which are irregular in shape as well as the trim scrap are ground into flakes. The grinding process, which also takes place at the Canadian facility, results in the production of PIR PET flakes. |
| Reason: The process of transforming the imported virgin PET pellets into PET sheets in Canada results in a substantial transformation. Therefore, the country of origin of the PET sheet, the irregular sheets and the trim scrap will be Canada. The process of grinding Canadian origin irregular PET sheet and trim scrap into PIR PET flakes in Canada results in a substantial transformation. Therefore, the PIR PET flakes are not subject to Section 301 duties. |
| Ruling Date: Nov. 20, 2024 |