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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N344160: The tariff classification of a fluid pressure system from the United Kingdom
| HTS: 9026.80.2000, free, “Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: Other instruments and apparatus: Electrical.” |
| Item: The item under consideration is the ExiFlo, which is a hardware device that tests the integrity of fluid channels within a heat exchange system. The device identifies leaks between plates and the outside environment without the need to take the system offline. The tests are carried out before and after each production cycle to ensure that each product batch receives a pass or fail certification before leaving for distribution. ExiFlo produces a test result (electronic certificate) informing the user if they have a defect within their heat exchanger that the device is installed into and provides the micro liter reading on a graphical user interface. The ExiFlo can be installed to existing lines with different types of heat exchangers or tanks and provides a quantification of leaks. Additionally, data-driven maintenance information is available in real-time, remotely, or at the module. ExiFlo’s primary task is to measure flow, however, pressure sensors are used internally within ExiFlo as well. The ExiFlo is comprised of a manifold, valves, sensors, a micropump, and electronic printed circuit boards. The device measure 52cm by 45cm by 34cm and weighs 18kg. |
| Reason: N/A |
| Ruling Date: Dec. 9, 2024 |
N344188: The country of origin of an LED emergency light
| Origin: Vietnam |
| Item: The LED emergency light consists of a plastic back plate, batteries, a main printed circuit board assembly (PCBA), a plastic housing (to which two LED lamps or light heads are attached), two plastic lamp housings, two LED PBCAs (one for each lamp), a reflector and two lenses. The LED PBCAs are populated with LEDs forming the LED light boards (light source).All of the components and materials are from China except that the main PCBA, two LED PBCAs, user instructions, labels and packaging materials are made in Vietnam.The main PCBA and PCB light boards are manufactured in Vietnam, which start with the production of the PCBs with the Chinese origin electronic components via the SMT (surface mount technology) process. The SMT process involves mounting the main integrated circuit, as well as various capacitors, varistors, fuse and diodes, etc., which goes through the steps of inkjet printing, SPI (solder paste inspection), chip mounting, reflow soldering, high-low current test, parallel transplanting, cooling, gluing, AOI (automated optical inspection), lens chip mounting, electrical testing, darkroom testing, visual inspection, loading, etc. in particular, the PCBAs (for the light heads) are further populated with the LEDs to make the PBC light boards (light source) in Vietnam during the process.The back plate, housings, reflectors, lenses, etc., are assembled with the PCBAs to make the finished LED emergency light. A series of inspection and testing are performed during and after the final assembly. |
| Reason: Although a significant number of the parts or components are made in China, the main PBCA and PBC light boards are the most important and critical components in the subject LED emergency light. The assembly operations (including the SMT process) performed in Vietnam substantially transform the Chinese origin components into Vietnam products. The manufacturing process in Vietnam does create a new and different article of commerce with a distinct character and use that is not inherent in the components imported into China. Therefore, the country of origin of the LED emergency light is Vietnam for the purposes of China Section 301 remedies. |
| Ruling Date: Dec. 9, 2024 |
N344321: 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-size costume identified as Queen of the Dark Hearts which consists of a long-sleeved pullover overdress, underdress, crown with headband and fingerless gloves and features a single ply foam collar and open sleeves with raw, unfinished edges. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem and front opening are raw and unfinished. The overdress is stitched long, loose straight stitches. |
| Reason: The flimsy man-made knitted textile overdress provides the essential character of the set. |
| Ruling Date: Dec. 9, 2024 |
N344324: 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-size costume identified as Charm School Witch which consists of a long-sleeved pullover dress, cape, conical hat and socks and features large, visible, loose overlock stitching on the collar. Although the collar has some stiffener, the dress is not well-made. The deep back opening is closed with two small tabs of hook and loop fastener. The sleeves and hem of the shapeless dress are raw and unfinished. The dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Dec. 9, 2024 |
N344325: 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-size costume identified as Cheer-ful Clown Girl which consists of a pullover sleeveless dress, collar, pom-poms, hair ribbons, and leg warmers and features large, visible, loose overlock stitching on the neck. The deep back opening is raw and unfinished and is closed with a single small tab of hook and loop fastener. The armholes have large, visible, loose overlock stitching. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem is raw and unfinished. The dress is stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: Dec. 9, 2024 |
N339073: The tariff classification of acrylic yarns from Turkey
| HTS: (If 1-ply) 5509.31.0000, 9%, “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Single yarn.” (If 2-ply) 5509.32.0000, 10%, “Yarn (other than sewing thread) of synthetic staple fibers, not put up for retail sale: Containing 85 percent or more by weight of acrylic or modacrylic staple fibers: Multiple (folded) or cabled yarn.” |
| Item: A green yarn which is a dyed 100% acrylic staple fiber yarn. The yarn construction can be either a single ply or 2 ply. The yarn will be imported on a paper tube and will be used in commercial settings to produce knitted socks and circular knit fabrics. The sample is a 1-ply staple yarn composed wholly of acrylic fibers with a decitex of 844 and has 239 twists per meter. The weight of the yarn with support is 862.2 grams. |
| Reason: Weighing more than 85 grams, the yarn does not meet the definition of "put up for retail sale." The holdings set forth above apply only to the specific factual situation and merchandise description as identified in the ruling request. In the event the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling. |
| Ruling Date: Dec. 6, 2024 |
N343983: The country of origin marking of firewood from Mexico
| Marking: Satisfactory |
| Item: The product to be imported is a package of firewood containing approximately a dozen pieces. The firewood is packaged in a bag made of high density polyethylene (HDPE) coated with polypropylene. The country of origin label has two markings - “Made in USA” and “Made in Mexico” – placed side-by-side, each with a check-box. The appropriate box will be marked corresponding to the country of origin of the firewood contained within. The marking will be large, spanning approximately two-thirds of the width of the package bottom. |
| Reason: The manner of marking is legible, conspicuous, and permanent. CBP has no objection to a “check the box” format of marking. Therefore, the marking “____Made in USA/_____Made in Mexico” with a check mark next to the appropriate country is satisfactory. |
| Ruling Date: Dec. 6, 2024 |
N344002: The country of origin of hermetic compressors
| Origin: Mexico |
| Item: Hermetic compressors for refrigeration appliances. During operation, the compressors function to move refrigerant through the cooling system of an attached appliance. The primary components of hermetic compressors are the stator, rotor, housing, crankcase, crankshaft, piston, piston pin, connecting rod, internal discharge tube, oil pump, valve components, nameplate, and cover. Assembly of the hermetic compressors will occur in Mexico of mostly Chinese origin components, with the exception of aluminum ingot purchased in Mexico but sourced from India, assembly oil sourced from the U.S., and packing materials sourced from Mexico. Of note, the stators and rotors will be manufactured in Mexico from Chinese-origin materials. The mechanical unit consisting of the motor, cylinder, and valves will be assembled into the bottom housing in Mexico. The manufacturing process requires several trained employees and various machinery to complete 86 separate operations that cover the stator, rotor, lower housing, and compressor. |
| Reason: Due to the extensive manufacturing operations and sum of the final assembly operations in Mexico, a substantial transformation occurs because the individual components lose their separate identities and become a new article, i.e., hermetic compressors. As such, the country of origin for Section 301 purposes is Mexico. Therefore, the three hermetic compressor models are not subject to additional duties pursuant to Section 301 upon importation into the United States. |
| Ruling Date: Dec. 6, 2024 |
N344010: The tariff classification of inflatable cushions/pads and a textile cover from the United Kingdom
| HTS: (1-4) 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.” (5) 6307.90.9891, 7%, “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” |
| Item: The first product is an inflatable cushion intended to be used either with a static chair with armrests or a wheelchair for pressure redistribution. The cushion features a valve allowing the included proprietary inflation regulating pump to inflate the interior thermoplastic polyurethane (TPU) cell. The second product is an inflatable pad designed for use on a standard double bed for pressure redistribution. The overlay features a valve allowing the included proprietary inflation regulating pump to inflate the interior TPU cell. The third product is an inflatable overlay that features straps to aid in manual lateral transfers and is intended to reduce the risk of shear and friction associated with these transfers. This overlay includes a textile fabric covering and features a valve allowing the included proprietary inflation regulating pump to inflate the interior TPU cell. The fourth product is an inflatable heel offloading cushion which is designed to provide pressure relief across the surface of the lower leg, protecting the Achilles tendon, by placing the knee in slight flexion. This cushion features a valve allowing the included proprietary inflation regulating pump to inflate the interior TPU cell. The fifth product is a textile cushion cover designed to protect and cover a Repose® cushion. The cover is composed of three layers. The outer surface, front and back, of the cover is comprised of a 100% polyester knitted fabric with a polyurethane coating on one side. The middle layer is comprised of a 100% cotton knitted fabric. |
| Reason: N/A |
| Ruling Date: Dec. 6, 2024 |
N344038: The tariff classification of a men’s and women’s heated jacket from China
| HTS: (Women's) 6102.30.2010, 28.2%, Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. (Men's) 6101.30.2010, 28.2%, Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. |
| Item: A women’s and men's heated jacket constructed from a 3-layer laminated fabric comprising an outer layer of 92% polyester and 8% spandex woven fabric, a middle layer of TPU film, and an inner layer of a 100% polyester knit microfleece pile fabric. The garment body and sleeves are lined with 100% polyester woven fabric, and the collar facing, hood, and cuff facing are lined with 100% polyester knit microfleece. In addition, the garment is insulated with 100% polyester polyfill between the outer shell and the lining. The garment features a full front opening with a reverse coil zipper that extends through the top of a stand-up collar, an inner storm flap, a detachable hood that includes an elastic drawcord for adjusting around the face, long hemmed sleeves, and a hemmed bottom. An elastic drawcord with locks is inserted through the hem casing for adjusting around the body. The garment also includes reverse coil zippered pockets below the waist and a reverse coil zippered chest pocket. Both jackets are equipped with three integral heating panels, each connected by a wire inside a pocket for attaching a removable, rechargeable lithium battery. The battery powers a button on the jacket chest that controls both the power and heat settings. A built-in LED indicator lights up in different colors to show the power status and temperature levels. The jacket, battery, and charging cord will be packaged and sold together. The battery and charging cord will either be shipped inside the jacket pocket or in a pouch attached to the garment. The battery and charging cord are dedicated for use with the jacket and cannot be used with other goods. |
| Reason: Even though replacement batteries and charging cords are sold separately, heated jackets are generally packaged and sold with the battery and charging cord. The heated jacket, imported with the battery and charging cord, is a composite good with the jacket imparting the essential character. |
| Ruling Date: Dec. 6, 2024 |