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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N344809: The country of origin of speed sensors
| Origin: Thailand |
| Item: Speed sensors for use within vehicles comprised of a Hall Effect sensor integrated circuit (IC) within a plastic housing with a connection point at one end. The devices are installed within the transmission system of a vehicle and provide speed information for the wheels and turbines within the system. This is accomplished by the sensors acting as a transducer by creating a magnetic field around the target wheel or turbine. As a target passes through the field, the Hall Effect IC registers this presence and transfers this to an electrical impulse that is sent to the Transmission Control Unit (TCU). The TCU then interprets and processes this signal into a speed for the wheel or turbine. This allows the transmission to effectively shift gears as the vehicle is in motion.The manufacturing process is virtually identical for the two models and occurs in Thailand. The Hall Effect IC, which in both cases is manufactured in Thailand, is attached to a Printed Circuit Board (PCB) of Thai origin. Based on the information provided, this process consists of bending and soldering the leads of the IC to the PCB. Further, the PCB does not contain any other active elements and is only used as a connection point. The IC and PCB subassembly are then enclosed within the plastic shell and combined with various ancillary parts that originate from Thailand and China. The finished device is then inspected, tested and packaged for shipment to the U.S. |
| Reason: Regarding the origin of the subject sensors, the Hall Effect IC sensor imparts the character of the finished device as it provides the essential function of the device. Further, no foreign components are added that are critical to the function of the device through the process performed in Thailand. Based upon these facts, the country of origin of the speed sensors will be Thailand. |
| Ruling Date: Jan. 10, 2025 |
N344826: The tariff classification of aluminum foil lidding stock from Germany
| HTS: (Roll Foil) 7607.19.6000, 9903.85.01, 3% + 10%, aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: other. (Pre-cut Foil) 7607.19.3000, 9903.85.01, 5.7% + 10%, aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: cut to shape, of a thickness not exceeding 0.15 mm. |
| Item: Two Aluthene products which are of similar construction. Aluthene® 70 IIE 116/8 has a lacquer, in liquid form, applied to the foil, while Aluthene 70 IIE 116/9 has overlacquer, color, white ink, and prelacquer, all in liquid form, applied to the foil. In both types of Aluthene, a polypropylene layer is applied by a coextrusion process. Polypropylene resins, in granular form, are fed into an extruder. Heat and pressure melt the polypropylene granules, which is then applied to the foil. The combined effect of pressure, cooling, and oxidation forms the appropriate adherence to the foil. Aluthene 70 IIE 116/9 is imported both as pre-cut and in rolls, while Aluthene® IIE 70 IIE 116/8 is imported as pre-cut. |
| Reason: N/A |
| Ruling Date: Jan. 10, 2025 |
N344595: The country of origin of a Driver Behavior Smart Camera
| Origin: Taiwan |
| Item: The “Driver Behavior Smart Camera,” model DBC2 (also referred to as the SR5 Smart Camera). The Driver Behavior Smart Camera, which is mounted to the front windshield or dashboard of a vehicle, is an in-cab, driver and road-facing camera. The DBC2 is manufactured through a series of manufacturing processes in Taiwan and assembly processes in China. This camera contains five printed circuit board assemblies (PCBAs), which are all manufactured via surface mount assembly and dual in line package techniques in Taiwan. The surface mount assembly technique is a surface mounting or installation method that mounts the components on the surface of the bare printed circuit board or other baseplates. It uses reflow soldering or dip wave soldering to solder the components onto the board. This surface mount technology (SMT) process loads a bare PCB with diodes, transistors, capacitors, resistors, memory, and other task-specific integrated circuits. After the SMT process is complete, the PCBA will go to a Dual In-Line Package (DIP) Wave machine that will install the additional components to the PCBA through wave soldering. The PCBAs are then programmed with firmware and final inspections are performed. The finished PCBAs are shipped to China. The final assembly process occurs in China. This process involves combining PCBAs with enclosures, LCD panels, lenses, and other components. Assembly is done manually using screws and adhesives. |
| Reason: The PCBAs, which are made in Taiwan, contribute to the main functionality of the finished products. The complex SMT manufacturing production of the PCBAs, which includes placement and soldering of numerous individual components onto a bare PCB, creates a functional PCBA that results in a substantial transformation of the components to produce PCBAs of Taiwanese origin. Furthermore, the assembly process performed in China, would not substantially transform the PCBAs of Taiwanese origin into a new and different article of commerce with a name, character, and use distinct from that of the exported good. Accordingly, the DBC2 would be considered a product of Taiwan for origin purposes at the time of importation into the United States. |
| Ruling Date: Jan. 8, 2025 |
N344724: The tariff classification of a kitchen dish drying and appliance mat from China
| HTS: 6304.99.3500, 9903.88.15, 11.3% + 7.5%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other.” |
| Item: A dish drying and appliance counter mat designed to be used in the kitchen or bathroom to protect countertop surfaces from water and moisture. It can also be used under appliances and storage containers to protect surfaces from heat, spills, and scratches. The mat is constructed of woven jute burlap fabric laminated to a backing of vulcanized rubber and is printed on the bottom right corner with the name “Ternal” and its logo. The finished mat has rounded corners and measures 12 × 19 inches. The mat may be sold individually or in sets and is packaged for retail sale in protective plastic. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2025 |
N344734: The tariff classification of a chemical leavening agent from Brazil
| HTS: 3824.99.3990, free, Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures of two or more inorganic compounds: Other: Other. |
| Item: The item in question has the product name of Cal-Rise FG 25KGBG. It is a combination of calcium acid pyrophosphate, and monocalcium phosphate. It is used as a replacement for sodium-based leavening acids like SAPP28 that are used in a variety of bakery mixes, tortillas, cookies, and crackers. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2025 |
N344747: The tariff classification of ROOTONIX S.O.S. CICA Shampoo from South Korea
| HTS: 3305.10.0000, free, “Preparations for use on the hair: Shampoos.” |
| Item: ROOTONIX S.O.S. CICA Shampoo is packaged for retail sale in a 500ml bottle. It is a soothing shampoo for seborrheic and inflamed scalps. It contains 17 natural extracts including Centella asiatica (CICA) which is effective in relieving itching, inflammation and dandruff. Additional ingredients include water, sodium C14-16 olefin sulfonate, cocamidopropyl betaine, glycerin, sodium chloride, guar hydroxypropyltrimonium chloride, fragrance, linalool, limonene, hexyl cinnamal, sodium benzoate, menthol, salicylic acid, dexpanthenol, polyquaternium-10, citric acid, disodium EDTA, polyquaternium-7, butylene glycol, 1,2-hexanediol and sodium hyaluronate. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2025 |
N344750: The tariff classification of ROOTONIX Intensive Moroccan Hair Oil from South Korea
| HTS: 3305.90.0000, free, “Preparations for use on the hair: Other.” |
| Item: The subject product is ROOTONIX Intensive Moroccan Hair Oil packaged for retail sale in a 100ml bottle. It provides hydration, shine and protection from external damage to the hair. It contains argan oil and black truffle. Additional ingredients include cyclopentasiloxane, disiloxane, dimethicone, fragrance, isopropyl myristate, tuber melanosporum extract (1,000ppm), linalool, water, butylene glycol, cornus officinalis fruit extract, rehmannia chinensis root extract, alisma orientale tuber extract, dioscorea japonica root extract, magnolia officinalis bark extract, poria cocos sclerotium extract, paeonia suffruticosa root extract, ribes nigrum (black currant), sesamum indicum (sesame) seed extract, oryza sativa (rice) extract, 1,2-hexanediol, glycine max (soybean) seed extract, rubus fruticosus (blackberry) fruit extract, ethylhexylglycerin, CI 26100 and CI 47000. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2025 |
N344777: The tariff classification of plastic storage trays from China
| HTS: 3926.90.9910, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [l]aboratory ware.” |
| Item: The two products under consideration are the “High Density (HD) Storage Tray” and the “Standard Density (SD) Input/Output Tray,” Azenta. The trays are used to store racks that hold laboratory samples in Azenta’s SampleStore and BioStore (now SampleArc and BioArc) automated cold storage systems. The trays consist of slots designed to grip racks or plates that hold microtubes, SBS plates or vials, or a combination within the same tray. The store robot and tray transfer component moves the dedicated airlock tray and storage trays between the storage racking, airlock, picking station tray set downs, and inter-store transfer set downs. Both trays are made of polycarbonate plastic and can withstand temperatures in the range of -20 to +20 degrees Celsius. The HD Storage Tray is typically only used inside the store and can hold four racks which each hold up to 252 tubes, for a total of 1,008 tubes. The SD Input/Output Tray is used both inside and outside the store and can hold up to six racks. While these trays are compatible with the automated cold storage systems to aid in the retrieval of samples, they are not required for the function of the systems. The trays are used principally in a laboratory environment. |
| Reason: N/A |
| Ruling Date: Jan. 8, 2025 |
N344791: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s knit top from El Salvador
| HTS: 6114.30.1020, 28.2%, Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. |
| DR-CAFTA Eligibility: Yes |
| Item: A women’s sleeveless top with a built-in shelf bra that is securely sewn at the top of the garment. The top is constructed from 78% nylon, and 22% elastane knit fabric. The top has a U-shaped front neckline, shoulder straps measuring over 2 inches in width, extends from the shoulders to the hips, and has a straight hemmed bottom with side seam slits. The primary shelf bra portion has a mesh lining constructed from 83% nylon and 17% elastane knit fabric, and the secondary shelf bra lining is constructed from 92% polyester and 8% elastane jersey knit fabric. The shelf bra reaches just below the bust with a ¾ inch elasticized banded bottom. |
| Reason: The garment qualifies for CAFTA-DR preferential treatment, because it meets the requirements of HTSUS General Note 29 (b)(ii)(A). The merchandise will therefore be entitled to a free rate of duty under the CAFTA-DR upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: Jan. 8, 2025 |
N344829: The classification of three side tables from Vietnam
| HTS: 9403.20.0050, free, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: The three articles are identified as Thaddeus Side Tables made of solid brass, patinated solid brass, and solid stainless steel. They are round side tables with a 1/2"-thick circular clear glass tabletop. They are 22" high, have a 22" diameter, four legs and a circular rim into which the glass tabletop is nested. The legs are connected to one another by an X-shaped crossmember approximately 6" above the ground. Each frame is forged from one piece of metal and accounts for 70% to 85% of the table’s weight and cost, with the glass tabletop accounting for the remaining 15% to 30% weight and cost. |
| Reason: Based on the side tables’ functionality and look, in addition to the relative bulk, cost and weight of the metal frame versus the glass tabletop, the composition of the tabletop does not impart the essential character to the side tables, but rather the essential character is imparted by the side tables’ metal frames. The tables’ metal frames, in addition to providing significant aesthetic appeal, account for between 70% and 85% of both the weight and cost of these tables. |
| Ruling Date: Jan. 8, 2025 |