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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N344695: The country of origin of hypodermic syringes with needles
| Origin: Cambodia |
| Item: Hypodermic syringes with needles for animal use. In China, hollow steel tubes of Chinese origin will be cut to length and cut or sharpened to a sharp tip on one end, resulting a basic steel needle. A Chinese hub will then be attached to the blunt end of the needle with adhesive. These hubbed needles will be exported to Cambodia for final production. In Cambodia, plastic syringe parts (barrels with tips, plungers, and plunger seals) and plastic needle caps are produced by injection molding. The graduated markings will be printed on the barrels in Cambodia. The plastic syringe parts will be assembled into syringes, the hubbed needles will be attached to the syringes by screwing them in, and the plastic caps will be attached to the needles. The hypodermic syringes with needles will be sterilized, packaged, and exported to the United States. |
| Reason: In this case, the assembly of the final syringes and the manufacture of the plastic syringe parts in Cambodia when considered together create a new article with a new name, use, and character and constitute a substantial transformation. As such, the country of origin of the hypodermic syringes with needles is Cambodia. |
| Ruling Date: Jan. 6, 2025 |
N344539: The tariff classification of automotive brake components from multiple countries
| HTS: (Rotors) 8708.30.5030, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Brake rotors (discs).” (Brake Pad) 8708.30.5090, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Other.” |
| Item: Four scenarios of automotive brake component combinations. The first combination, Scenario 1, consists of two aluminum rotors and two calipers from China, and a box containing brake pads form Mexico, clippings, which are hardware components, from China, and lubricant (PSLUBE) from the United States. The second combination, Scenario 2, consists of two aluminum rotors from Vietnam, two calipers from China, and a box containing brake pads, clippings from China, and lubricant (PSLUBE) from the Unites States. The third combination, Scenario 3, consists of two aluminum rotors from China, two calipers from Taiwan with the brake pads from India mounted on the calipers, clippings from China, and lubricant (PSLUBE) from the United States. The fourth combination, Scenario 4, consists of two aluminum rotors from China, and a box containing brake pads from India, clippings from China, and lubricant (PSLUBE) from the United States. |
| Reason: The rotors with or without calipers are not packaged in the same box as the pads, clippings, and lubricant. Although the rotors with or without calipers and the rest of the components may be advertised together as a set, the addition of the rotors in the same shipping box with the brake pad kit does not constitute a retail set for CBP purposes. As a result, the rotors with or without calipers in Scenarios 1, 2, and 4 will be classified separately from the brake pad kit. The brake pad kit, which includes brake pads, clippings, and lubricant, is a set and will be classified according to its essential character. The brake pads impart the essential character of the entire kit. |
| Ruling Date: Jan. 3, 2025 |
N344646: The tariff classification of Hypophosphorous Acid from India
| HTS: 2811.19.6190, 4.2% Other inorganic acids and other inorganic oxygen compounds of nonmetals: Other inorganic acids: Other: Other: Other. |
| Item: Hypophosphorous Acid (50% aqueous solution), CAS number 6303-21-5. This product is an inorganic acid in liquid form, which is intended to be used as a reagent for chemical synthesis, polymerization catalyst, and electroplating additive. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2025 |
N344671: The tariff classification of an Optical Module from China
| HTS: 9021.90.8100, free, “[o]rthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: [o]ther: [o]ther.” |
| Item: An Optical Module for eSight Go consisting of a magnesium frame, two Micro OLED displays, one right eye optic, one left eye optic, 4 screws, and two graphene tapes. The frame is the mechanical base that other components are attached to. The displays are high resolution, compact displays that use light emitting elements to emit light when an electrical charge is applied. The optics have multiple surfaces to magnify, reflect, and focus light for the user to view the projected images from the Micro OLED displays. On the back of the optics, there is a black opaque coating with a reflective material that acts as a reflective surface to direct the light back toward the user. The screws attach the optics to the frame and the graphene tapes adhere the Micro OLED displays to the frame. The function of the tapes is to transfer and dissipate heat from the displays to the frame. After importation into the United States, the Optical Module is assembled into a finished good, the eSight Go wearable device. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2025 |
N344719: The tariff classification of iron metal baskets from China
| HTS: 7323.99.9080, 9903.88.03, 3.4% + 25%, “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other. Other.” |
| Item: Three styles of 100% iron metal baskets. All of the iron baskets will be used to hold and store general-purpose household items and are not safe for food contact. The metal iron baskets will be sold in the home décor section and are intended for household use. |
| Reason: N/A |
| Ruling Date: Jan. 3, 2025 |
N344475: The country of origin of grills
| Origin: Thailand |
| Item: The merchandise at issue is two grills, the Genesis E-315 liquid propane and natural gas grills and the Genesis E-330 liquid propane and natural gas grills, to be used for cooking food.The grills each consist of a main lid, fire box, griddle plate or cooking area, gas train assembly, control panel, cart frame, side shelves and burners.In the proposed manufacturing process scenario, the factory in Thailand assembles the components of both Chinese-origin and Thai-origin to manufacture the gas grills, including the production of certain components and sub-assemblies, and the final assembly process occurs in Thailand. The production steps by the Thai factory for the E-330 are largely the same as those for the E-315 grills. The primary difference is that the E-330 grills include a sear station, controlled through the additional red dial causing the E-330 grills to have four burners (instead of three). There is also a modular storage feature on the E-330 grills. For this reason, certain sub-assemblies (e.g., manifold/valve) differ between the two models, however the manufacturing processes (e.g., stamping, assembly) are overall the same between the two models. The cook box, warming racks, knobs, and gas trains are from China. The burner tubes are mainly from China or Taiwan. The components and sub-assemblies are made in China and imported into Thailand for final assembly, testing, and packing in Thailand. Those Chinese-origin components and sub-assemblies include the cook box and end caps, etc. The processes performed in China for such Chinese origin components and sub-assemblies include die casting and injection. The lids, carts, control panels, tray grease assemblies, doors, trim tables, and hanger tanks are made in Thailand from the Chinese-origin materials, such as metal sheets. The process involves the operations of stamping, punching, blanking and piercing, deburring, bending, welding, shearing, etc. Certain Thai-made sub-assemblies including the lid, cart, and table components are key sub-assemblies of the grills. The operations performed at the Thai factory on the grills are extensive, requiring skilled labor, specialized industrial equipment, and multiple rounds of quality control and inspection. |
| Reason: A significant number of components including certain key components and subassemblies, are made in Thailand from the materials, e.g., the sheet steel from China. The production of these components subassemblies from the Chinese-origin sheet steel, along with the processing activities, would constitute a substantial transformation in Thailand when they are manufactured into subassemblies, which are ultimately assembled into the subject grills. The manufacturing process performed in Thailand does constitute a substantial transformation of the Chinese materials. The manufacturing process in Thailand involves complex operations, which is more than a simple assembly. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Thailand. Thus, the country of origin for the grills will be Thailand, and the China Section 301 remedies do not apply. |
| Ruling Date: Jan. 2, 2025 |
N344477: The country of origin of griddles
| Origin: Thailand |
| Item: The merchandise at issue is two griddles, identified as the Weber 28" flat top griddle and the Weber 36" flat top griddle, to be used for cooking food. The griddles each consist of a lid assembly, gas train assembly, grease tray, control panel, cart with side panels, side tables, and burners. In the proposed manufacturing process scenario, the factory in Thailand assembles the components of both Chinese-origin and Thai-origin to manufacture the gas griddles, including the production of certain components and sub-assemblies, and the final assembly process occurs in Thailand. The production steps by the Thai factory for the Weber 36” are largely the same as those for the Weber 28” griddles. The primary difference is that the WEBER 36” is 8" wider than the Weber 28" griddle, leading to the addition of a fourth burner, a reinforced lid, an expanded cook box, and a four-wheel base as opposed to two wheels. The Weber 36" lid contains additional brackets, stamped in Thailand from Chinese-origin cold rolled steel sheet and modified hinges stamped and welded in Thailand with brackets welded onto the lid. The cart legs, cartwheels, knobs, gas trains and the steel burner tubes are from China. The submitted documents (Bill of Materials, Standard Operation Procedures, etc.) indicate that the components and sub-assemblies are made in China and imported into Thailand for final assembly, testing, and packing in Thailand. The processes performed in China for such Chinese-origin components and sub-assemblies include laser cutting and stamping of legs and stamping of the tank holder and gas train fixed bracket. The cook box, grease tray, cart side panels, side tables, control panels, and lids are made in Thailand from the Chinese-origin materials, such as metal sheets (for the making of grease tray, cook box and side tables) and steel tubes (for the making of cart legs). The process involves the operations of deep drawing, stamping, punching, blanking, piercing, deburring, bending, welding, shearing, laser cutting, etc. Certain Thai-made sub-assemblies including the cook box, lid, cart, and side table components are key sub-assemblies of the griddles. The operations performed at the Thai factory on the griddles are extensive, requiring skilled labor, specialized industrial equipment, and multiple rounds of quality control and inspection. |
| Reason: A significant number of components, including certain key components and subassemblies, are made in Thailand from the materials, e.g., the sheet steel and steel tubes from China. The production of these components and subassemblies from the Chinese-origin sheet steel and steel tubes, along with the processing activities, would constitute a substantial transformation in Thailand when they are manufactured into subassemblies, which are ultimately assembled into the subject griddles. The manufacturing process performed in Thailand does constitute a substantial transformation of the Chinese materials. The manufacturing process in Thailand involves complex operations, which is more than a simple assembly. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Thailand. Thus, the country of origin for the griddles will be Thailand, and the China Section 301 remedies do not apply. |
| Ruling Date: Jan. 2, 2025 |
N344548: The tariff classification of gloves from China
| HTS: 6116.10.5520, 9903.88.15, 13.2% + 7.5%, Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof: Subject to man-made fiber restraints. |
| Item: A neoprene rubber-dipped, string knit work glove stated to be constructed of 72.7% aramid, 16.7% glass fiber, 6% acrylic, and 4.6% spandex. The glove features a rubber coating on the palm, overlapping the backside fingertips, sides, and a portion of the palm side cuff. The glove contains 50% or more of textile fibers. The style will come in styles XS - 2X and the “x” in the style number will change depending on the size. |
| Reason: N/A |
| Ruling Date: Jan. 2, 2025 |
N344607: The tariff classification of two folding cots from Mexico
| HTS: 9403.20.0090, free, “Other furniture and parts thereof: Other metal furniture: Other: Other.” |
| Item: This ruling is for two folding cots, FEMA-ADA-IV and FEMA-ADA. They will be made for the Federal Emergency Management Agency and are not for home use. They are heavy-duty folding cots with incorporated mattress pads. They are made of 1" diameter steel tube and can support a 375 lbs. user. The steel frame at the head of each cot can be raised in several discrete increments as a backrest to provide the user with a seated or semi-reclining position. The 3.1"-thick foam mattress pads are covered in a PVC-coated polyester fabric that is sewn onto a heavy nylon fabric that is permanently attached to 54 steel springs extending inward from the tubular frame. When set up for use, the cots measure 33.5" (W) x 78" (L) x 16" (H) and when folded for storage, they measure 33" (W) x 38" (L) x 12" (H). The cots weigh approximately 33 lbs. The FEMA-ADA-IV adds a vertical metal bar to support an IV bag. They are made in Mexico. |
| Reason: The essential character of the subject cots is imparted by the steel frames, as the frames provide the support and stability to the cots and make up the majority of the cots’ value and weight. |
| Ruling Date: Jan. 2, 2025 |
N344643: The tariff classification of tower boxes from China
| HTS: 4823.90.8680, 9903.88.03, free + 25%, Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other. |
| Item: The products under consideration are “tower boxes”, i.e., decorative figures consisting of three decorated, stacked paperboard boxes. There are five styles: Santa Claus, Penguin, Gnome, Fox, and Snowman. The tower boxes are elaborately decorated to appear as three-dimensional season-themed figures. Each is made of 90% paper and 10% textile, with the exception of the Gnome, which is 80% paper and 20% textile. The Santa Claus measures 7” wide by 5” deep by 14” tall when stacked. The bottom box forms the chimney, the middle box is the torso with textile arms, and the top box is the head with beard, face, and textile hat. The boxes are elaborate and reusable as a Santa Claus table decoration. |
| Reason: N/A |
| Ruling Date: Jan. 2, 2025 |