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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N343842: The tariff classification of a laminated narrow woven fabric from China
| HTS: 5903.20.2500, 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Item: Footwear GORE Seam Tape XT WHT, is a laminated narrow woven fabric. The fabric is composed of three layers. The adhesive top layer is composed of thermoplastic polyurethane (“TPU”), while the bottom layer is composed of knit nylon. A middle layer of polyurethane is sandwiched between the top and bottom layers. The middle layer is a membrane layer used for waterproofing. The seam tape will be used in the production of footwear in the United States. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2024 |
N343891: The tariff classification of Mint Chocolate Protein Pudding from Finland
| HTS: 1901.90.2500, free, “Food preparations of flour, groats, meal, starch or malt extract … food preparations of goods of headings 0401 to 0404, not containing cocoa … not elsewhere specified or included: Other: Puddings ready for immediate consumption without further preparation.” |
| Item: Valio PROfeel Mint Chocolate Protein Pudding is composed of milk protein concentrate, skimmed milk, low-fat cocoa powder, chocolate, modified starch, carrageenan, acesulfame potassium, sucralose, flavors, salt, and lactase enzyme. The mint chocolate flavored ready-to-eat pudding item will be imported refrigerated in cups with a net weight of 5.3 ounces (150 grams) each. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2024 |
N343893: The tariff classification and country of origin of an oil seal and tapered roller bearing cone assembly
| HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Origin: Mexico and India |
| Item: An automotive Oil Seal and Tapered Roller Bearing Cone Assembly, designed to be used with motor vehicles. This item consists of an automotive rubber, donut-shaped oil seal, and a tapered roller bearing cone of steel. No tapered roller bearing cup, which is a necessary component for the bearing cone to function correctly, is imported with this assembly. The bearing cone is therefore not capable of effectively reducing friction at the time of importation without the corresponding bearing cup.The item will be produced in Taiwan, Mexico, and China simultaneously, and imported into the United States. The assembly process includes permanently joining the oil seal to the bearing cone. The oil seal and bearing cone are placed on corresponding specialized assembly tools, and with the bearing cone stationary, the oil seal is pressed onto the bearing cone with a significant force, beyond 1,000 ft. pounds of force, achieving a permanent connection. There are three manufacturing scenarios, one in Taiwan, Mexico, and China. |
| Reason: In the present case, the pressing of the oil seal into the bearing cone is not a complex process and does not result in a substantial transformation of the components. As a result, no substantial transformation occurs in Taiwan, for the first scenario, or China, for the third scenario. Although the oil seal is an important component of the item that complements the functionality of the bearing cone, it is the bearing cone which is an integral part of the wheel hub assembly that reduces friction. As a result, the character item is the bearing cone, and thus, the country of origin in the first and third scenarios will be India for marking purposes and for purposes of applying trade remedies under Section 301, as amended, from China. The tariff shift is met in the second scenario and the country of origin will be Mexico for marking purposes. |
| Ruling Date: Dec. 4, 2024 |
N343999: The tariff classification of a bra from China
| HTS: 6212.10.9020, 9903.88.15, 16.9% + 7.5%, “Brassieres … whether or not knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.” |
| Item: A bra constructed of 95% nylon, 5% spandex knit fabric. The bra is double layered and features a scoop front and a change in knit pattern. It has adjustable elasticized shoulder straps, elasticized neckline and armhole edging, a front magnetic multi clasp closure and an approximately 1-inch knit bottom band. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2024 |
N344012: The tariff classification of a pneumatic pressure redistribution device from China
| HTS: 3926.90.7500, 4.2%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Item: The Toto Lateral Turning System. It is intended to be used as a reactive pressure redistribution device to prevent bedsores. The system includes a digital control unit, a platform made of thermoplastic polyurethane (TPU) with a fitted cover, a pair of air cells made of nylon and TPU that feature quick connectors, a CPR deflation valve and tubing set, and a transport/storage bag.The platform containing the air cells is placed underneath a hospital bed mattress. Air inflation hoses connect the air cells to the control unit, which can be programmed with timed inflation and rest duration intervals between 30 and 120 minutes. As alternating air cells within the platform are inflated, pressure is redistributed by turning the patient laterally via the mattress surface. The quick release CPR deflation valve allows for rapid deflation for emergency procedures.Two versions of the platform are available, the Toto® Platform and the Toto® Cradle Platform. Both measure 1,850 millimeters in length by 745 millimeters in width, yet the Toto® Cradle, when turning to 30 degrees, activates a secondary inflation of nine degrees on the opposite side to enhance comfort and support particularly for lighter weight patients. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2024 |
N344026: The country of origin of Ciclopirox Topical Solution, 8% (Nail Lacquer)
| Origin: Finland |
| Item: Ciclopirox Topical Solution, 8% (Nail Lacquer), imported in 6.6 mL bottles, is a broad-spectrum topical antifungal agent. It is indicated as topical treatment in immunocompetent patients with mild to moderate onychomycosis of fingernails and toenails without lunula involvement, due to Trichophyton rubrum.The active pharmaceutical ingredient (API), Ciclopirox, is manufactured in Finland and that the finished Ciclopirox Topical Solution in dosage form is made in India. In India, the Ciclopirox will be mixed with various inactive ingredients to produce the final topical solution in dosage form. |
| Reason: The mixing of the active ingredient Ciclopirox (made in the Finland) with the inactive ingredients into the final topical solution in India does not result in a substantial transformation and the country of origin will be Finland. |
| Ruling Date: Dec. 4, 2024 |
N344050: The country of origin of the LED Ceiling Panel Fixture
| Origin: Mexico |
| Item: The LED Ceiling Panel Fixture consists of a cold rolled steel housing and an aluminum frame, within which are 84 individual LED diode mounted on six parallel light strips wired to a low voltage (12-24V), direct-current driver, and covered by a clear polystyrene light diffusion panel. The housing and frame, diffusion panel, driver, DC terminal are of Chinese origin. The LED light source production line generates the LED light strips used to illuminate the LED Panel Fixture. Each light strip is composed of an aluminum printed circuit board, PCB, to enhance heat dissipation, multiple LED diodes (3500K, 5000K, or both) with lenses, and resistors. The unpopulated aluminum substrate sheets (later cut into individual strips) are placed onto the loading machine to begin the light source production line. Numerous electronic components will be placed onto the PCB sheet to produce the LED light source strip via SMT process. The operations include paint solder paste application, surface mounting components, reflow soldering, solid adhesive dispensing, lenses addition, and light up testing.In the main production line, the process starts with the robotic arm placing the housing into position, then it goes through operations of silicon dispensing, light source sheet slitting, LED driver terminal formation, light strip adhesion, frame and diffusion panel affixing, hook installation, driver box and LED driver installation, and lighting testing. |
| Reason: The operation of assembling the Chinese origin components and the Mexican origin PCBAs to make the finished LED Ceiling Panel Fixture in Mexico results in a substantial transformation. The SMT and wave soldering processes, the making of the light source and PCBA etc., along with other assembly activities are sufficiently “complex and meaningful” operations. The assembly of the individual components to produce the finished light fixtures in Mexico does create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Mexico. Therefore, the country of origin of the LED Panel Fixture is Mexico, China Section 301 remedies do not apply. |
| Ruling Date: Dec. 4, 2024 |
N344234: The tariff classification of a storage shed from China
| HTS: 9403.70.8031, 9903.88.04, free + 25%, “Other furniture and parts thereof: Furniture of plastics: Other: Other.” |
| Item: The subject article is identified as the Lifetime Vertical Storage Shed. The shed measures 4.6' (W) x 2.4' (D) x 5.6' (H) when assembled and weighs approximately 98 lbs. The walls, flat roof, floor, shelves and door handles are molded of non-reinforced, non-laminated high-density polyethylene (HDPE) plastic. There are four 30" x 10" shelves supported by a vertical metal brace with positionable supports and six metal wall hooks. The door can be latched closed with a zinc slide-bar latch. The textured wood-like exterior is UV-protected and weather resistant for outdoor use. The shed is made in China and imported unassembled. |
| Reason: The essential character of the subject shed is imparted by the plastic components. |
| Ruling Date: Dec. 4, 2024 |
N344236: The tariff classification of an iTero Lumina disposable sleeve from Mexico
| HTS: 9018.19.9560, free, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …: [e]lectro-diagnostic apparatus …: [o]ther: [o]ther: [o]ther: [p]arts and accessories.” |
| Item: The product under consideration is an iTero Lumina Disposable Sleeve made of plastic with a small glass window on top. The product is described as a single-use disposable “spectacle frame” designed for and used exclusively with an iTero Lumina intraoral scanner. The intraoral scanner consists primarily of a full HD touch-screen computing unit and a wand (scanning unit) and uses optical scanning technology to capture high-resolution 3D images of a patient's teeth, oral tissues, and bite relationships. Data generated from iTero Lumina may be used in conjunction with the production of dental restorations, orthodontic appliances, etc. The iTero Lumina intraoral scanner is indicated for oral health assessment and dental treatment planning and follow-up. The disposable sleeve will be clicked in or clicked out of the tip of the wand. |
| Reason: While the iTero Lumina intraoral scanner does not diagnose an illness per se, it assists in identifying structural issues (such as bite misalignments), gum health, or other potential concerns and therefore, it is an electo-diagnostic apparatus. As such, the sleeve will be classified as an accessory of an electo-diagnostic apparatus. |
| Ruling Date: Dec. 4, 2024 |
N344242: The tariff classification of wall decor from China
| HTS: 4911.91.4040, 9903.88.15, free + 7.5%, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other.” |
| Item: The products under consideration are two similar versions of decorative wall signs consisting of framed MDF boards that have been silk screened with autumn-themed phrases and motifs, such as “We harvest love here” and “I love fall most of all” surrounded by leaves and pumpkins. Each one measures 15.75” high and 11” wide. A metal sawtooth hanger and jute rope facilitate hanging. |
| Reason: N/A |
| Ruling Date: Dec. 4, 2024 |