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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N342618: The tariff classification and country of origin of an acrylic roller shade
| HTS: 3925.30.1000, 3.3%, builders’ ware of plastics, not elsewhere specified or included: shutters, blinds (including venetian blinds) and similar articles and parts thereof: blinds (including venetian blinds). |
| Origin: Vietnam |
| Item: A “blackout polyester fabric roller shade.” The shade material consists of polyester fabric coated on both sides with acrylic. CBP Lab analysis confirmed that the product is a polyester fabric covered on both sides with cellular plastic material. The shade is on a convolute paper tube roll, reinforced with a steel insert. It is designed for installation with steel brackets inside or outside a window frame and will be imported with mounting hardware. The shade also features a cordless spring mechanism inside the convolute tube and is operated by raising and lowering the bottom hem slat. The shade has a thickness of 0.38 millimeters and measures 55 ¼ inches wide and 72 inches long. It will be sold in retail establishments. |
| Reason: The totality of operations performed in Vietnam results in a substantial transformation of the components into a finished vinyl roller shade. Therefore, the country of origin of the acrylic roller shade is Vietnam, for tariff purposes. |
| Ruling Date: Dec. 3, 2024 |
N343743: Country of origin and status under the United States-Israel Free Trade Area Implementation Act (IFTA Act) determination for sheet sets; Qualifying Industrial Zone (QIZ); General Note 3(a)(v); 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2)(ii); tariff shift
| Origin: China |
| Item: The subject merchandise consists of sheet sets made from 100% polyester microfiber, dyed, woven fabric. The sets will be available in twin/XL, full, queen and king sizes and will consist of a flat sheet, a fitted sheet and two standard pillowcases with the exception of the twin/XL sets, which will have one pillowcase. Each set will be imported in a self-fabric bag. |
| Reason: Based upon the production information provided, the sheets have been processed in an Egyptian QIZ; however, the sheets have been determined to be products of China under the applicable rules of origin for textiles. Therefore, these sheets do not qualify for preferential treatment under the IFTA Act. |
| Ruling Date: Dec. 3, 2024 |
N343758: The tariff classification of garlic chips from China
| HTS: 2005.99.9700, 9903.88.03, 11.2% + 25%, other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 … other vegetables and mixtures of vegetables ... other … other. |
| Item: The subject merchandise, “Crispy Fried Garlic Chips,” are ready to eat crispy garlic pieces that are fried and lightly seasoned for use in a variety of cuisines ranging from Italian pasta dishes to Asian Poke bowls. The garlic chips contain garlic, sunflower oil and salt, measure approximately 2.5 centimeters in size and have a golden to brown appearance. The crispy fried garlic chips are prepared in China by selecting the garlic, rehydration, moisture removal, seasoning, frying, draining oil, filling and sealing into 1kg. plastic pouches for import to the United States. |
| Reason: N/A |
| Ruling Date: Dec. 3, 2024 |
N343802: The tariff classification of two reusable tote bags from China
| HTS: 4202.92.4500, 9903.88.03, 20% + 25%, travel, sports, and similar bags, with outer surface of sheeting of plastic, other. |
| Item: Children’s reusable tote bags made of clear polyvinyl chloride (PVC) plastic sheeting. The articles are of a durable construction and suitable for repetitive use. The bags are designed to provide storage, protection, organization, and portability to children’s personal effects such as food, candy, toys, or a child’s other personal effects. Each features an open top and two handles. Each interior has one compartment. Each front features a battery powered LED lighting strip around three sides. Each bag measures approximately 10 inches high by 8 inches wide by 4 inches deep. |
| Reason: The flimsy man-made knitted textile robe imparts the essential character of the set. |
| Ruling Date: Dec. 3, 2024 |
N343928: The tariff classification of Bupivacaine Hydrochloride Injection in dosage form, from Spain
| HTS: 3004.90.9244, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Dermatological agents and local anesthetics: Other.” |
| Item: Bupivacaine hydrochloride Injection, imported in dosage vials of 2.5 mg/mL and 5 mg/mL, is a local anesthetic. It's used in a wide variety of superficial and invasive procedures to numb an area of the body to relieve pain during surgery, medical procedures, childbirth or dental work. The country of origin is Spain and the medicaments are exported from India. |
| Reason: N/A |
| Ruling Date: Dec. 3, 2024 |
N343997: The tariff classification of flashing overlay from China
| HTS: 7216.91.0090, 9903.88.03, free + 25%, Angles, shapes and sections of iron or nonalloy steel: Other: Cold-formed or cold-finished from flat-rolled products, Other. |
| Item: The product under consideration is Valley Armor, which is a flashing overlay system designed for use on flat tile roofs. The product is made of cold-rolled nonalloy galvanized steel and consists of (1) seven left and seven right-angled trapezoidal panels measuring 18.5 inches high with a 25.5-inch bottom width and by 2.5-inch top width, (2) five “v” shaped ridge caps measuring 1.5 inches in height by 25 inches in length, (3) one angular back splash measuring 1.5" by 2.5" by 18.5", and (4) 15 1.5-inch self-tapping screws. |
| Reason: N/A |
| Ruling Date: Dec. 3, 2024 |
N344044: The tariff classification of an optical fiber cable from Japan
| HTS: 8544.70.0000, free, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Optical Fiber cables.” |
| Item: A single mode optical fiber cable. The cable is constructed of 48, single-mode optical fibers bundled together and wrapped with a proprietary covering referred to as spider web ribbon. These bundles are further wrapped in tape and insulated with sheathing. The finished cable incorporates strength members throughout. The subject cable is rated for outdoor use and is used to transfer data in a variety of telecommunications installations. |
| Reason: N/A |
| Ruling Date: Dec. 3, 2024 |
N344091: The country of origin and United States-Mexico-Canada Agreement (USMCA) eligibility of a cylindrical battery can
| Origin: Mexico |
| USMCA Eligibility: Yes |
| Item: The merchandise under consideration is referred to as a 4680 cylindrical can assembly. The subject cylindrical can assembly will be produced in Mexico using steel sourced from Korea, and incorporates a rivet and gasket that are also sourced from Korea. |
| Reason: The foreign materials used during production -- namely the nickel-plate steel, polybutylene terephthalate gasket and aluminum rivet -- are classified outside of heading 8507, HTSUS. Since all the foreign components satisfy the tariff shift rules set forth in 19 C.F.R. § 102.20, the country of origin of the 4680 cylindrical can assembly, for marking purposes, is Mexico. The 4680 cylindrical can assembly is eligible for preferential tariff treatment under the USMCA. |
| Ruling Date: Dec. 3, 2024 |
N344120: The tariff classification of an electric 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 My Tiny Car is akin to mobility scooters, but unlike traditional mobility scooters that don't have enough power or stability for outdoor or off-road conditions, this scooter's wider wheelbase allows the user to climb hills without worry of tipping or failing to climb the steeper hills. The My Tiny Car is designed to resemble the 1908 Ford Model T. My Tiny Car measures 72 inches long by 42 inches wide and is capable of reaching a top speed of 30 km/h (19 mph). The weight of the vehicle varies from 700 pounds, if imported with a lead acid battery, to 600 pounds, if imported with a lithium-ion battery. It is powered by a 1200w motor, with options for 1800w and 2400w motors. |
| Reason: N/A |
| Ruling Date: Dec. 3, 2024 |
N344170: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-sized costume identified as Moon Glow Witch, which consists of a long-sleeved pullover top, backless bib skirt referred to as a dress, and conical hat, which has large, visible, loose overlock stitching on the neck. The sleeves are raw with jagged cut edges, giving a tattered appearance. The hem bottom is raw and unfinished. The top is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made textile top provides the essential character of the set. |
| Ruling Date: Dec. 3, 2024 |