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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N344019: The tariff classification of power train flanges from Japan
| HTS: (1), (3) 8708.99.6890, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other parts for power trains: Other.” (2) 8708.50.8900, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: Parts: For vehicles of heading 8703: Other: Other: Other.” |
| Item: The products under consideration are three separate power train parts for passenger vehicles that include a drive shaft companion flange (1), a rear axle differential flange (2), and a transfer case flange (3). The drive shaft companion flange is designed to connect the propeller shaft to the differential. Its primary function is to effect power transmission between the drive shaft and the differential assembly. The differential unit's role is to distribute power between the two rear wheels, but the flange is not an integral part of the differential assembly itself, as it does not perform the actual power distribution function. The rear axle differential flange is designed to connect the differential output to the drive shaft. The rear axle differential flange is an integral part of the differential assembly playing an important role in the power transmission from the differential to the road wheels, ensuring efficient vehicle operation and control, and without which the differential unit cannot effectively transmit power to the wheels. The transfer case flange is designed to connect the transfer case of the transmission to the propeller shaft. The transfer case flange ensures the transfer of power between the shafts, playing an important role in the power transmission to the final gear assembly. |
| Reason: N/A |
| Ruling Date: Nov. 29, 2024 |
N343715: The tariff classification of textile bandages from China
| HTS: (3) 3005.90.5090, free, “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other.” (4) 5803.00.5000, 9903.88.03, free + 25%, “Gauze, other than narrow fabrics of heading 5806: Of other textile materials: Of man-made fibers.” (1), (2) 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” |
| Item: Item #1, described as a “Tronex Single Self-Closure, EBV Series,” is a non-sterile textile elastic bandage intended to be used for general-use support and moderate compression applications. The bandage is composed of 85% polyester and 15% spandex woven fabric. The bandage features a hook and loop fastener sewn with an overlock stitch on one end. The other end is finished with an overlock stitch. Each bandage roll is imported ten per box. Item #2, described as a “Tronex Dual Self-Closure, EBD Series,” is a non-sterile textile elastic bandage intended to be used for general-use support and high compression applications. The bandage is composed of 75% polyester, 15% spandex, and 10% cotton woven fabric. The bandage features a hook-and-loop fastener sewn with an overlock stitch on each end. The bandage roll having a length of 5 yards will be imported ten per box and the bandage rolls having lengths of 10 and 15 yards will be imported four per box. Item #3, described as a “Tronex Dual Self-Closure, EBS Series,” is a sterile textile elastic bandage intended to be used on open wounds, post-surgical sites, or any situation where infection control is critical. The bandage is composed of 75% polyester, 15% spandex, and 10% cotton woven fabric. Each bandage is imported inside a sealed peel-pouch blister packaging ten per box. Item #4, described as a “Tronex Clipped-Closure, EBC Series,” is a non-sterile textile elastic bandage intended to be used for general-use support and low-compression applications. The bandage is composed of 90% polyester and 15% spandex gauze (also referred to as “leno”) woven fabric. |
| Reason: N/A |
| Ruling Date: Nov. 27, 2024 |
N343777: The country-of-origin of a plush dinosaur toy
| Origin: Vietnam or China |
| Item: The product under consideration is a plush dinosaur toy measuring 22” in length and 12” in width. There are two manufacturing operations scenarios for the plush dinosaur toy. In the first scenario, the polyester knit fabric, which is used for the toy’s body shell, and the polyester Micromink faux fur fabric which is used for the toy’s dorsal fin, is sourced from China. In China the fabrics are cut to shape, sewn and embroidered. A gap is left in seam of the body shell to facilitate stuffing. The product is then shipped to Vietnam for further processing. In Vietnam the toy is filled with polyester fiber fill stuffing and a mesh bag containing TPE plastic pellets. The plush dinosaur toy is sewn closed and finished with seam binding and labeling. The polyester fiber fill stuffing, TPE plastic pellets, mesh bag, seam binding, washing instructions label, hangtag, polybag, and master carton are all sourced from Vietnam. The finished product is then shipped to the United States. In the second scenario rolls of the polyester knit fabrics described above, are sourced from China and shipped to Vietnam. In Vietnam the fabric is cut to shape, sewn and embroidered to form the body and dorsal fin of the plush dinosaur toy. The toy is then filled with polyester fiber fill stuffing and a mesh bag containing TPE plastic pellets. The plush dinosaur toy is sewn closed and finished with seam binding and labeling. The polyester fiber fill stuffing, TPE plastic pellets, mesh bag, seam binding, washing instructions label, hangtag, polybag, and master carton are all sourced from Vietnam. The finished product is then shipped to the United States. |
| Reason: With respect to the first scenario, the polyester knit fabric that is used for the toy’s body shell and the polyester Micromink faux fur fabric that is used for the toy’s dorsal fin is sourced in China, and the fabrics are cut to shape and sewn in China. While the final assembly of the plush dinosaur toy occurs in Vietnam, where it is stuffed, sewn closed, and washing instructions and product labels are put on, the plush dinosaur toy is not substantially transformed by these operations in Vietnam. In the second scenario the plush dinosaur toy is cut and sewn to shape in Vietnam using the fabrics sourced in and shipped from China. While both scenarios involve stuffing and finishing operations occurring in Vietnam, it is the cutting and sewing to shape that determines the character of the article, namely the dinosaur toy shape. Therefore, in second scenario, the fabrics sourced in China and shipped to Vietnam undergo a substantial transformation by being cut to shape, sewn, and embroidered into the plush dinosaur toy without filling. |
| Ruling Date: Nov. 27, 2024 |
N343888: The country of origin of a hoverboard from Vietnam
| Origin: Vietnam |
| Item: A hoverboard consisting of a shaft assembly, frame components, a controller, and a battery. The manufacturing and assembly of the shaft assembly, along with the associated frame components (foot pedal frames), occurs entirely in Vietnam. Specialized tools and custom-engineered screws and connectors are used to assemble the shaft to the left and right-side frames. The shaft connects essential components, including the gyroscope, motor controller, and steering mechanisms and facilitates signal transmission from the gyroscope and sensors to the motor controller. Further, the shaft assembly, aligned with both side frames, ensures proper balance and load distribution across the hoverboard. The shaft assembly and the frame components provide the foundational structure and essential functionality of the hoverboard. |
| Reason: The shaft assembly, which, in this case, is a product of Vietnam, along with the associated frame components manufactured in Vietnam, are the components of the hoverboard that impart its “essence.” Based on the information provided, the production processes performed, and electronic components added in China to the Vietnam shaft assembly/components do not substantially transform the shaft and frame. Accordingly, the merchandise will remain a product of Vietnam. |
| Ruling Date: Nov. 27, 2024 |
N344009: The tariff classification of a hair mat from India
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: India |
| Item: The "Henna Hair Mat” is a textile drop cloth used to protect the floor from any spills or stains while applying Henna products to one’s hair. The hair mat consists of two layers: a top layer of 100% polyester woven dyed fabric, and a bottom layer of 100% cotton woven fabric coated with a clear acrylic polymer that contains anti-skid properties. The item is square in shape, measures 57 inches in both length and width, and is hemmed on four sides. The mat is washable and reusable. |
| Reason: Regarding the above-described cleaned frozen squid product, the article is not substantially transformed due to processing that is performed in China. Accordingly, based on the information presented, the squid is a product of India. |
| Ruling Date: Nov. 27, 2024 |
N344052: The classification of a gazebo from China
| HTS: 9403.20.0050, 9903.88.03, free + 25%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: The Cantina Gazebo, is an outdoor gazebo that measures 7.6 ft. (W) x 7.6 ft. (D) x 8.4 ft. (H). The gazebo has two large metal counters, one on either side. There is a small metal shelf under one counter and metal storage drawers under the other counter. The roof is metal, and the primary structural supports are wood. The gazebo is intended for entertaining in a household garden or patio. It has neither lighting nor electrical connections. It is made in China and imported in a flatpack. |
| Reason: The gazebo is made primarily of metal and wood. The value and weight of these materials, as well as their overall surface area and visual impression, do not convincingly favor classification of the gazebo as an article of either one material or the other. However, the metal counters, metal drawers and metal roof, are primarily responsible for providing the gazebo with its utility. Given the greater importance of the metal components over the wooden components, the metal components impart the essential character to the gazebo. |
| Ruling Date: Nov. 27, 2024 |
N344095: The country of origin of two comforter and pillow sham sets
| Origin: Vietnam |
| Item: Two comforter and pillow sham sets. In China, the back fabric is formed, and the binding fabric is formed.In Vietnam, the face fabric is formed, the filling is formed, the quilting and sewing threads are formed, and the fabrics are cut, quilted, sewn, and packaged. |
| Reason: In Vietnam the face fabric is formed, the filling is formed, the quilting and sewing threads are formed, and most importantly, the fabrics are cut, quilted, and sewn creating the finished products. In accordance with 19 CFR 102.21(c)(4), the most important assembly or manufacturing process occurs in Vietnam. |
| Ruling Date: Nov. 27, 2024 |
N344110: The tariff classification and country of origin of an electric all-terrain vehicle (ATV) 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 (other than those of heading 8702), including station wagons and racing cars: Other vehicles, with only electric motors for propulsion: Other” |
| Origin: China |
| Item: A 4-wheel single rider ATV from China powered by lithium-ion batteries. The vehicle is 82" long x 43" wide x 44" high, with a seat height of 33". The vehicle weighs 550 lbs. with a maximum speed of 31 miles per hour. The charge time is between 4-8 hours and will run for approximately 3-5 hours depending on use. The intended use for this vehicle is for farm/off road use by adults only. The vehicle is compliant with the ANSI/VAIS codes. The product is manufactured by China Clover Industrial & Trading Co. Limited. |
| Reason: N/A |
| Ruling Date: Nov. 27, 2024 |