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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N344612: The country of origin for toilet paper
| Origin: Indonesia |
| Item: The item under consideration is toilet paper. The toilet paper comes in a variety of plies (single, double, and triple). Bulk rolls of toilet paper are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 1/2; with a 12-18 GSM. These parent rolls of paper, which measure in multiple widths from 10 mm up to 93 mm and have a maximum roll diameter 2800, are sent to China, where the paper is embossed, converted by cutting to width and length and re-rolling onto smaller tubes, subjected to quality control, and packaged. |
| Reason: In China the toilet paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, cutting, folding, and packaging. The country of origin of the finished toilet paper is Indonesia. Therefore, the toilet paper will not be subject to Section 301 remedies. |
| Ruling Date: Dec. 20, 2024 |
N344662: The tariff classification of an Electric Motorcycle from China
| HTS: 8711.60.0090, 9903.88.02, free + 25%, “Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: With electric motor for propulsion: Other.” |
| Item: A child's electric motorcycle, with the following features: Maximum 400w, Maximum speed 13 mph, Maximum rider weight 120lbs, Maximum range 6-7 miles, age designation 5+ years. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344742: The tariff classification of the “Twister Splash” water game from China
| HTS: 9506.99.6080, 9903.88.15, 4% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| Item: An inflatable splash mat measuring 68” x 52", replicating the classic Twister game. The mat attaches to a garden hose and expels water from the colored dots printed on the mat. Players of the “Twister Splash” game follow hand and foot placements directed by the spinner while continuously being sprayed with water. The strategy of the game is to move toward an opponent's portion of the mat, forcing them to go over or under the players’ body to place a hand or foot on the board. Any player who falls, or touches the mat with an elbow or knee, is immediately out of the game. The last player left in the game is the winner. The “Twister Splash” is an outdoor water game designed for adults or children ages 6 and older. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344131: The tariff classification and country of origin of a sunshade and seat cover
| HTS: (Sunshade) 8708.29.5160, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” (Seat Cover) 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: Cambodia |
| Item: A Sunshade and Atlanta Black Seat Cover, designed to be used with passenger vehicles. The sunshade is foldable and made from reflective polyethylene (PE) plastic and aluminum film materials that block ultraviolet (UV) rays and heat. The sunshade is designed to fit most windshields and comes with a suction cup for easy installation. The seat cover is a universal-fit car seat cover made from polyester textile fabric and sponge foam. The cover is designed to fit standard bucket and bench seats. The seat cover features a waterproof backing and is machine washable. |
| Reason: The sunshade is constructed from the combination of aluminum film and PE plastic particles. The aluminum film is imported in rolls from China to Cambodia, where it undergoes a lamination process with the Cambodian-sourced plastic particles. The particle materials are laminated into a bubble layer by a mold and then laminated with the film. The product material is then cut, pressed to create folding lines, and the edges are sewn. Finally, the item is inspected, folded, and packaged for shipment. The lamination process and cutting into shape substantially transforms the Chinese film into an identifiable article -- sunshade. Therefore, the country of origin of the Sunshade will be Cambodia for marking purposes. Thus, trade remedies under Section 301, as amended, from China, are not applicable.The seat cover is constructed from the Cambodian-sourced foam and Chinese fabric, which undergo the lamination process in Cambodia to be blended together. After that, the blended material is cut to shape, sewn to create a seat cover, inspected, and packaged for import into the United States. The lamination process and cutting into shape substantially transforms the Chinese fabric into an identifiable article -- seat cover. Therefore, the country of origin for the Atlanta Black Seat Cover will be Cambodia for marking purposes. Thus, trade remedies under Section 301, as amended, from China, are not applicable. |
| Ruling Date: Dec. 19, 2024 |
N344168: Articles for the handicapped; Subheading 9817.00.96; Quilted Bonded Fabric
| Nairobi Protocol Eligibility: No |
| Item: The fabric in question is constructed of multiple components. The face fabric is woven and bonded to a needle punched nonwoven “soaker” fabric, via stitching. This transforms the material into a quilted fabric. The quilted fabric is then combined to a circular knit backing fabric with an adhesive. The fabric is said to be specifically designed to be manufactured into incontinence pads after it is imported into the United States.At the time of importation the identity of the fabric is fixed with certainty. Moreover, the fabric, as imported, is manufactured for a single end-use, and that its design, functionality, and cost, all of which are fixed with certainty at the time of importation, make it not commercially capable of any other use, and the minor finishing operations conducted in the United States post-importation have no appreciable impact on such design, functionality, and cost. The products are sold to a single distributor, and from there exclusively provided to institutional and hospital laundry systems. |
| Reason: The identity of the roll of fabric as imported is neither fixed with certainty as an article specifically designed or adapted for the use of benefit of physically handicapped persons, nor is it considered a part or accessory thereof.Specifically, the fabric could conceivably be used for moisture protection in a crib, or even a child’s bed. In these hypothetical situations the person benefitting from the use of the material may not even be considered a handicapped person.Therefore, the “coated fabric bed-pan materials” are ineligible for duty free treatment afforded under the provisions of the Nairobi Protocol |
| Ruling Date: Dec. 19, 2024 |
N344176: The country of origin of a tie rod assembly
| Origin: Thailand |
| Item: A tie rod assembly, and two components of the tie rod assembly, the outer tie rod end and inner tie rod end, which may be imported separately. The tie rod assembly and its parts are essential components of a vehicle’s steering system as they ensure that the wheels are aligned enabling the vehicle to be steered accurately. The outer tie rod end is composed of a ball pin, housing, dust boot, end cap, grease, and bearing. The ball pin, steel bar for the housing forging blank, and scrap metal for the end cap are imported from China to Thailand for further processing and final assembly, with the Thai sourced dust boot, grease, and bearing, into the outer tie rod end. In Thailand, the ball pin forging undergoes facing and rough turning, center hole drilling, rod finish turning, sphere turning, pin hole drilling and machine milling, threading, induction hardening (heat treatment), crack detection, coating, and polishing. The housing forging blank undergoes rough machining, hole drilling and machining of the sphere, tapping the housing, induction hardening (heat treatment), surface treatment (phosphate coating), and laser marking. The scrap sheets of metal for the end cap are cut into blanks, undergo precision machining, thread tapping, heat treatment, and surface treatment (phosphate coating). All components are then inspected before assembly, the bearing is greased, the ball pin and bearing are fitted together and assembled with the housing, the product is riveted, greased in the groove, and the dust boot is installed. Surfaces are cleaned and the finished product is inspected. The inner tie rod end is composed of a socket, rod pin, grease, bearing, and nut. The socket and rod pin forgings are purchased in China, and imported to Thailand for further processing, and assembled with the Thai sourced grease, bearing, and nut. In Thailand, the socket forging undergoes facing, hole finishing and chamfering, hole drilling, threading, induction hardening, and finish coating. The rod pin forging undergoes heat treatment, shot blasting, crack detection, precision machining flat end facing and chamfering, (groove, turning neck, turning sphere), finish coating, threading, and final inspection. All components of the tie rod are then inspected, the bearing is greased, the rod pin and bearing are fit together, the product is assembled with the socket, riveted, greased in the groove, and the nut is installed. Surfaces are cleaned and the finished product is inspected.Finally, to create the complete tie rod assembly, the outer tie rod end and the inner tie rod end are combined with the Thai sourced bellow kit, and the finished product is inspected and packaged for import. |
| Reason: Although assembling the components together is not complex enough to render a substantial transformation, there is a significant manufacturing that occurs in Thailand, which physically alters the Chinese forgings in such way that they become unrecognizable from their initial state as imported from China. After the processes in Thailand the forgings transform into identifiable and functional components of the outer and inner tie rod ends and the complete tie rod assembly. As a result, the outer and inner tie rod ends, and the complete tie rod assembly are substantially transformed in Thailand. Therefore, the country of origin of the outer and inner tie rod ends and the complete tie rod assembly is Thailand for marking purposes. |
| Ruling Date: Dec. 19, 2024 |
N344354: The tariff classification of an imitation meat product from the United Kingdom
| HTS: 2106.90.9995, 6.4%, food preparations not elsewhere specified or included…other…other…other…frozen. |
| Item: The subject merchandise, “Quorn Nacho Nuggets,” are a Quorn branded line of meat free products made from the principal ingredient mycoprotein, a meat free protein. The product is said to consist of a Quorn nugget component, vegan nacho cheese breader, vegan nacho cheese batter and vegan nacho cheese predust. Quorn Nacho Nuggets are said to contain approximately 49% mycoprotein, with the balance of the ingredients consisting of wheat flour, water, canola & sunflower oil blend, maize, egg white, 2% or less of wheat starch, milk proteins, natural flavors, maltodextrin, wheat gluten, spices, salt, onion powder, yeast extract, yeast, calcium chloride, calcium acetate, sugar, garlic powder, dextrose, pectin, barley malt extract, green jalapeno chilies, leavening agent (ammonium carbonate), spice extracts (paprika, turmeric, oregano) and origanum oil. Quorn Nacho Nuggets will be imported frozen, in 240-gram Quorn branded retail packaging. Directions on the packaging information provided instruct the consumer to cook the product in the oven for 15 minutes or an air fryer for 10 minutes. |
| Reason: N/A |
| Ruling Date: Dec. 19, 2024 |
N344376: The tariff classification of Cat Litter from Brazil
| HTS: (1) and (2) 1108.12.0090, 0.54¢/kg, “Starches: Corn (maize) starch: Other.” (3), (4) and (5) 1108.14.0000, free, “Starches: Cassava (manioc) starch.” |
| Item: The subject merchandise is “Catpee Premium Cat Litter.” Five types are under review, as follows:Product number one is composed of corn starch (90%) and cassava starch (10%). Product number two is composed of corn starch (100%). Product number three is composed of cassava starch (75%) and corn starch (25%). Product number four is composed of cassava starch (55%) and corn starch (45%). Product number five is composed of cassava starch (100%). For each of the above-described products, at the start of production, the corn starch and cassava starch are mixed in a liquid medium. Homogenization then occurs, after which excess water is removed from the mixture by filtration. The wet mass that is formed is then ground and, from it, grains are produced. The grains are gelatinized and dried at high temperatures, after which the product is separated by vibrating screens and packaged. |
| Reason: In products 1 and 2, the corn starch component provides essential character, while in products 3, 4 and 5, the cassava starch imparts essential character. |
| Ruling Date: Dec. 19, 2024 |
N344627: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Origin: South Korea |
| Item: The products under consideration are replacement water filters that provide clean water through an under-sink or countertop water filtration system. These products are certified to reduce 97% of chlorine, taste, and odor, providing better-tasting water and are lead-free. In operation, the filter connects to the under-sink or countertop water filtration system, and the purified water flows out through the faucet on the sink. The filters are to be replaced by a consumer approximately every six months and discarded. Each of the items listed above are substantially similar and are only differentiated by a slight change in shape. The filters are assembled in China using components manufactured in South Korea and China. The filter element is composed of a Chinese O-ring, upper cover, middle cover, bottom cover, sump, transparent protective film, and a South Korean carbon block. The carbon block removes contaminants from water through a process called “adsorption.” Adsorption is a process in which contaminants are attracted to the surface of the carbon granules and become trapped in the small pores of the filtration media. The carbon block requires substantial processing to create and accounts for the most substantial costs of the overall filters. |
| Reason: The assembly process performed in China is not considered complex and does not constitute a substantial transformation. The process predominantly involves gluing, welding and pressing various components into place. The combining of these parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. Therefore, to determine the country of origin of the replacement water filters, it is the origin of the carbon block, which is the essential component of the replacement water filters. It is the carbon block from South Korea which requires considerable technical experience and customized equipment to produce. It is also the most expensive portion of the filters and is the item performing the filtering of the water. Accordingly, for origin and marking purposes, the country of origin of the replacement water filters will be South Korea, which is where the carbon block is manufactured. |
| Ruling Date: Dec. 19, 2024 |
N344112: The tariff classification of fish products from Japan
| HTS: (1) and (2) 1604.20.2000, free, prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: other prepared or preserved fish: Other…not in oil: in airtight containers. (3) and (4) 2106.90.9995, 6.4%, food preparations not elsewhere specified or included……other …other …other …frozen. |
| Item: The subject merchandise is four frozen products containing fish. The products are steam cooked and frozen, then placed in plastic bags with a weight of between 900 and 1200 grams, depending on the variety. The horse mackerel fish ball (1) contains minced horse mackerel (32%), minced cod (8%) and sugar (1%). Other ingredients include vegetables, onion, green onion, ginger, breadcrumbs, starch, plant protein, vegetable oil, miso, soy sauce, salt, fermented seasoning, spice, glycine, seasoning (monosodium glutamine), trehalose, sodium acetate, pH adjuster, sucrose fatty acid ester, other carryover, and water. The red sea bream fish ball (2) contains minced cod (18%), minced red seabream (5%), and sugar less than (1%). Other ingredients include vegetables, onion, green onion, breadcrumbs, starch, plant protein, vegetable oil, seafood flavoring agent, plant protein, soy sauce, salt, seasoning (monosodium glutamine), other carryover, and water. The soymilk-based vegetable terrine (3) contains minced cod (19%) and sugar (2%). Other ingredients include vegetables, carrot green beans, burdock, vegetable oil, egg white, starch, plant protein, cloud ear mushroom, soy milk, sugar, salt, modified starch, seasoning, (monosodium glutamine), coagulant, and water. The hihiki (seaweed) and vegetable tofu terrine (4) contains minced cod (10%) and sugar (4%). Other ingredients include onion, soybeans, carrot, breadcrumbs, plant protein, starch, vegetable oil, hijiki seaweed, soy milk, vegetable oil, soy sauce, salt, pepper, seasoning (monosodium glutamine), coagulant, and water. |
| Reason: N/A |
| Ruling Date: Dec. 18, 2024 |