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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N344245: The Country-of-Origin of E-bikes from Vietnam
| Origin: Vietnam |
| Item: The item under consideration is the “Magnum Lowrider 2.0”. The E-bike frame has been 100% assembled in Vietnam. All components and materials in this manufacturing process were sourced in Vietnam. In addition to the frame, the wheel rims, rear carrier, and front fork are also produced in Vietnam. These components make up approximately 35% of the cost of the completed product. The remaining parts that are assembled onto the frame are produced and assembled onto the body or frame of the vehicle in Mainland China. These parts make up approximately 65% of the cost of the completed product: |
| Reason: The frame, which in this case is a product of Vietnam, is the part of a bicycle, or in this case, E-bike, that imparts its “essence”. Based on this information, the culmination of production processes performed in China to the Vietnamese frame and fork does not substantially transform the frame. Accordingly, the merchandise will be a product of Vietnam, and the Section 301 measures will not apply. |
| Ruling Date: Dec. 20, 2024 |
N344420: The tariff classification of cellulose in suspension from The Netherlands
| HTS: 3912.90.0090, 5.2%, Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms: Other: Other. |
| Item: The products under consideration are identified by the name Valida, specifically, “Valida S191A+,” “Valida S231C,” and “Valida L.” Each is an aqueous solution consisting of 2.5% to 10% cellulose and 90% to 97.5% water. The cellulose is obtained from coniferous wood that has undergone multiple refining processes, ultimately yielding a fibrillated cellulose suspension in water. The CAS number for this product is 9004-34-6. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344429: The tariff classification of plastic food storage containers from China
| HTS: (1) 4202.99.9000, 9903.88.03, 20% + 25%, other containers and cases, other, other, other. (2), (3), (4) 3924.10.4000, 3.4%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: The items under consideration are food storage containers, the Snap/Lock Deviled Egg Carrier, the Snap/Lock Pie Carrier, the Snackle Box with Handle 8 Compartment, and the Snap/Lock Snackle Box with Handle. All four items are safe for food contact. The Snap/Lock Deviled Egg Carrier (1), comprises 100% polypropylene. The article is a molded plastic case with an interior that is specially shaped and fitted to contain twenty-four eggs. It is designed to provide storage, protection, organization and portability to two dozen eggs. It features two handles and two snap-on lids. The egg carrier measures approximately 10.25 inches long by 7.75 inches wide by 2.5 inches deep. The Snap/Lock Pie Carrier (2), is mostly composed of polypropylene. The square carrier features two handles and a snap-on lid. It measures approximately 12.4 inches long by 12.4 inches wide by 3.5 inches deep. It is designed to hold and store pies, desserts, and appetizers. The Snackle Box with Handle 8 Compartment (3), comprises 40% polypropylene, 50% polyethylene terephthalate, and 10% silicone. The square box contains eight square bowl compartments for separating food and ingredients and features two handles and a snap-on lid. Each compartment measures approximately 4 inches long by 4 inches wide by 2.56 inches deep. The box measures approximately 12.2 inches long by 9.25 inches wide by 2.6 inches deep. It is designed to hold and store fruits and various snacks. The Snap/Lock Snackle Box with Handle (4), is mostly composed of polypropylene. The square box has four irregularly shaped compartmental bowls, and one dip bowl with a lid. The article features two handles and a snap-on lid. Each compartment measures approximately 6 inches long by 6 inches wide by 3.5 inches deep. The box measures approximately 12.4 inches long by 12.4 inches wide by 3.5 inches deep. It is designed to hold and store dips, appetizers, desserts, and pies. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344474: The tariff classification, country of origin determination, and marking of dog beds from China and Taiwan; 19 CFR 102.21(c)(2); 102.21(c)(5)
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: Taiwan and China |
| Item: Four dog beds, the "Lazy Bed," the "Foldable Bed," the "Mini," and the "Air Bed," which consist of dog bed covers and removable cushion inserts, constructed in part in Taiwan and China. |
| Reason: With respect to the “Lazy Bed” and “Foldable Bed,” the dog beds are comprised of multiple layers of fabric formed in a single country, that is China; therefore, the country of origin of the “Lazy Bed” and “Foldable Bed” dog bed is conferred in China, including for purposes of determining the application of Section 301 duties. With respect to the “Mini,” the dog bed is comprised of multiple layers of fabric for the dog bed cover and cushion inserts, which are formed in a single country, that is China; therefore, under the country of origin of the “Mini” dog bed is conferred in China, including for purposes of determining the application of Section 301 duties. With respect to the “Air Bed,” the fabrics for the dog bed are manufactured in China and Taiwan. The outer cover of the dog bed is woven in China. The cushion insert fabric is woven in Taiwan. As the weight of the cushion insert fabric is more than 7% of the total weight of the finished dog bed, the cushion insert fabric cannot be disregarded when determining the country of origin under the De Minimis rule per 19 CFR 102.13 (c). Hence, the “Air Bed” does not meet the terms of the tariff shift and paragraph (c)(2) of Section 102.21 is inapplicable. Accordingly, with respect to the “Air Bed” dog bed, country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Taiwan. |
| Ruling Date: Dec. 20, 2024 |
N344481: The tariff classification of a hat from China
| HTS: 6505.00.6090, 9903.88.03, 20¢/kg + 7% + 25%, " Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” |
| Item: The “Dog Walkin’ Trucker Hat,” is an adult baseball-style cap composed from knit and woven fabric. The two center crown panels and brim are constructed of 100% cotton woven fabric. The three remaining panels of the crown are constructed of polyester mesh, which is a knit fabric. The cap features a fabric covered button at the apex of the crown, an adjustable snapback closure and a decorative woven tag that is stitched onto the front of the hat. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344525: The tariff classification of a pumpkin carving kit from China
| HTS: 8205.51.3060, 9903.88.03, 3.7% + 25%, hand tools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). |
| Item: An Easy Punch-In Pumpkin Carving Kit. The kit contains a polypropylene mallet and 15 stainless-steel stencils. The stencils consist of various shapes that are used in conjunction with the mallet to cut out different faces into pumpkins. The kit will be imported packaged for retail sale and nothing will be added to the kit after importation. The Easy Punch-In Pumpkin Carving Kit is imported in a single retail package that contains articles that are classifiable under different headings of the tariff. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344580: The tariff classification of a children’s costume from China
| HTS: (Jacket) 6211.43.1092, 9903.88.15, 16% + 7.5%, “Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.” (Blouse) 6106.20.2010, 9903.88.15, 32% + 7.5%, “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s.” (Toys) 9503.00.0073, free, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” (Headband) 9615.11.4000, 5.3%, “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” (Bracelet) 7117.90.7500, free, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” |
| Item: The “Doc McStuffins Doctor’s Dress Up Set,” is a children’s costume that consists of two upper body garments, a plastic toy otoscope, a plastic toy name tag, a plastic headband and a plastic bandage cuff bracelet. The lab coat, identified as “jacket” is made of a knit 100% polyester fabric; however, it is observed to be of a woven fabric. It features a well-made 2 ply collar, lapels, heart shaped buttons, buttonholes, patch pockets and sturdy seams. The second upper body garment is a blouse made of 100% polyester woven fabric; however, it is observed to be of a knit fabric. The loose-fitting sleeveless garment extends from the shoulders to below the waist and has well-made finished and turned edges on the neck and armholes except for the full back opening which has an overlocked edge and three 1-inch square hook and loop tabs. The costume will be imported in children’s sizes 4 to 6X. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344583: The tariff classification of Imitation Brandy with Natural Flavors from the United States
| HTS: 2208.90.7100, free, Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: (con.): Other: Other: Imitations of brandy and other spirituous beverages. |
| Item: The subject merchandise is Imitation Brandy with Natural Flavors. It is comprised predominately of water and neutral grain spirits. The product is an 80-proof spirit, with 40% alcoholic strength by volume. The water and neutral grain spirits are mixed with brandies and flavors to imitate the look and taste of brandy. The Imitation Brandy is blended in the United States. It contains water – deionized processed, spirits neutral grain corn, brandy, French brandy, sherry, high-fructose corn syrup, barrel aged flavoring, vanilla flavoring, kerry flavoring, givaudan flavoring and natural dark flavoring. The product will be packaged in 1-liter glass bottles before being exported to the Netherlands or Ireland for labeling and international distribution. Some of the previously exported product will be returned to the United States. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344584: The tariff classification of Imitation Gold Tequila from the United States
| HTS: 2208.90.7100, free: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: (con.): Other: Other: Imitations of brandy and other spirituous beverages. |
| Item: The subject merchandise is Imitation Gold Tequila with Natural Flavors. It is comprised predominantly of water and neutral grain spirits. The product is an 80-proof spirit, with 40% alcoholic strength by volume. The water and neutral grain spirits are mixed with tequila and flavors to imitate the look and taste of tequila. The Imitation Gold Tequila is blended in the United States. It contains water – deionized processed, spirits neutral grain corn, gold tequila, dark tequila, corn syrup, tequila flavoring and blender neutral. The product will be packaged in 1-liter glass bottles before being exported to the Netherlands or Ireland for labeling and international distribution. Some of the previously exported product will be returned to the United States. |
| Reason: N/A |
| Ruling Date: Dec. 20, 2024 |
N344611: The country of origin regarding napkins
| Origin: Indonesia |
| Item: The items under consideration are packages of paper napkins, including “dinner napkins,” “luncheon napkins,” “beverage napkins,” “off-fold napkins,” “interfold napkins,” tall napkins,” and “low fold napkins.” They come in a variety of plies (single, double, and triple) and folds (1/4, 1/2, 1/6, 1/8). The bulk rolls of tissue 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 600 mm up to 2800 mm and have a maximum roll diameter of 1440 mm, with a core diameter of 76 mm, are then sent to China, where the paper is embossed, cut to size, folded, subjected to quality control, and packaged. |
| Reason: In China the tissue 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. |
| Ruling Date: Dec. 20, 2024 |