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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N344748: The tariff classification of ROOTONIX R+ Core Essence Pack (White Hair Pack) and ROOTONIX R+ Core Essence Pack (Pink Hair Pack) from South Korea
| HTS: 3305.90.0000, free, “Preparations for use on the hair: Other.” |
| Item: ROOTONIX R+ Core Essence Pack (White Hair Pack) is packaged for retail sale in a 200ml/6.76 fluid ounce tube. It is a hair repair product formulated with hydrolyzed keratin that penetrates deep into the hair to strengthen and restore damaged strands. It features a warm vanilla scent with hints of coconut and amber. The ingredients include water, cetearyl alcohol, propylene glycol, amodimethicone, behentrimonium chloride, cetrimonium chloride, steartrimonium chloride, phenoxyethanol, trideceth-12, isopropyl alcohol, fragrance, panthenol, vitis vinifera (grape) seed oil, hydrolyzed keratin, butylene glycol, hydrolyzed silk, CI 19140, methylparaben, propylparaben and hexyl cinnamal.ROOTONIX R+ Core Essence Pack (Pink Hair Pack) is packaged for retail sale in a 200ml/6.76 fluid ounce tube. It is a floral-scented hair repair treatment with hydrolyzed keratin and silk proteins. It strengthens and nourishes each hair strand while leaving a lingering fragrance of pink iris and musk. The ingredients include water, cetearyl alcohol, propylene glycol, amodimethicone, behentrimonium chloride, cetrimonium chloride, steartrimonium chloride, phenoxyethanol, trideceth-12, isopropyl alcohol, fragrance, grape see oil, panthenol, butylphenylmethylpropional, hydrolyzed keratin, butylene glycol, hydrolyzed silk, red no. 227, methylparaben and propylparaben. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2025 |
N344771: The country of origin of a quilt, 19 CFR 102.21(c)(5); last country
| Origin: Vietnam |
| Item: The subject article is a Full/Queen Channel Stitch Velvet Quilt Cream. The face fabric is 100% woven cotton velvet, and the back fabric is 100% cotton woven fabric. The fill is 100% polyester fiber fill. The quilt measures 92" x 88". The manufacturing operations are as follows: In China, the face fabric yarn is woven into 100% cotton velvet fabric and is then exported to Vietnam. In Vietnam, the face fabric is inspected. The back fabric yarn is woven into 100% cotton fabric. The 100% polyester fiber fill is produced. The face fabric, back fabric and fill are placed on a multi-needle quilting machine. The quilted fabric is cut to size. The edges are sewn shut. The quilt is washed, inspected and packaged for export to the United States. |
| Reason: The country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject quilt, the country of origin is conferred by the last country in which an important manufacturing assembly occurred—that is, Vietnam. Therefore, the country of origin of the Full/Queen Channel Stitch Velvet Quilt Cream quilt is Vietnam. |
| Ruling Date: Jan. 13, 2025 |
N344833: The tariff classification of the “Connect 4 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: The article under consideration is an inflatable mat with 8 balls, (4 red, 4 yellow). The item measures 21” long x 12" wide and has 4 round holes down the center lengthwise. The holes are numbered 1 through 4 on either side. The game is intended to be played in a pool having the mat float and exposing the water beneath each hole. The object of the game is to throw the balls in the holes and score points based on the hole’s number. Every time a ball lands in a hole, it will create a splash, thus the game is named “Connect 4 Splash”. The first player to score 21 wins the game. The game is designed for players ages 6 and up. |
| Reason: N/A |
| Ruling Date: Jan. 13, 2025 |
N344916: The country of origin of paper napkins
| Origin: Indonesia |
| Item: The items under consideration are packages of paper napkins, including “dinner napkins,” “luncheon napkins,” “beverage 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 napkin stock are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 1/2; with a 12-19 GSM. These parent rolls of paper, which measure in multiple widths from 340 mm up to 1360 mm and have a maximum roll diameter 1440mm, 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: Jan. 12, 2025 |
N344917: The country of origin of 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). The bulk rolls of toilet paper are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer:2; with a 16-19 GSM. These parent rolls of paper, which measure 1840mm in width and have a maximum roll diameter 1440mm, 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, converting, and packaging. |
| Ruling Date: Jan. 12, 2025 |
N344918: The country of origin of hand towels
| Origin: Indonesia |
| Item: The products under consideration are rolls of single-ply paper hand towels. The bulk rolls of paper are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer:1; with a 16-38 GSM. These parent rolls of paper, which measure in multiple widths from 690 mm up to 800 mm and have a maximum roll diameter 1440 mm, 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 tissue paper does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, converting, and packaging. |
| Ruling Date: Jan. 12, 2025 |
N344625: The country of origin and status under the United States-Korea Free Trade Agreement (UKFTA) of the Pokit Pro
| Origin: China and South Korea |
| UKFTA Eligibility: Scenario C |
| Item: The Pokit Pro, which is a portable handheld multifunction device that includes a multimeter, oscilloscope, data logger, spectrum analyzer, and range tester. The Pokit Pro is designed to be connected to a smart device via the Pokit App. The Pokit Pro is a CAT III, 600V, 10A device that measures AC/DC voltage, AC/DC current, resistance, capacitance, temperature, continuity check, and diode check. The user can connect up to four devices for synchronous multi-channel access. It contains a rechargeable battery (USB-C) and an integrated flashlight. The provided case stores the probes and leads, and also delivers precise user calibration. The Pokit Pro will be manufactured in China and South Korea according to three scenarios. |
| Reason: In Scenario A the assembly process performed in Korea is not considered complex and does not constitute a substantial transformation. The PCBAs are fully functional when they are created in China for final enclosure assembly and packaging. The downloaded firmware is product specific and the PCBAs cannot be used for any other purpose than with the Pokit Pro. Therefore, to determine the country of origin of the Pokit Pro, it is the origin of the PCBAs, which are the essential components of the Pokit Pro. It is the PCBAs that are performing the measuring, and they do not change function when combined with the additional components. Accordingly, the country of origin of the Pokit Pro for marking purposes, for Scenario A, will be China, which is where the functional PCBAs are manufactured. Similarly, in Scenario B, despite additional assembly being performed in Korea, the assembly process is not complex. It predominately involves screwing, placing, and snapping goods into place. The ultrasonic welding is also not considered complex and does not change the use of the intended article. Therefore, similar to Scenario A, it is the origin of the PCBAs, which are the essential components of the Pokit Pro. It is the PCBAs that are performing the measuring, and they do not change function when combined with the additional components. Accordingly, the country of origin of the Pokit Pro for marking purposes, for Scenario B, will be China, which is where the functional PCBAs are manufactured. In Scenario C, the complete manufacturing of the PCBAs is performed in Korea. Despite the additional assembly process and welding being performed in China, the assembly is a simple assembly. Therefore, similar to the logic in Scenario A and B, it is the origin of the PCBAs, which are the essential components of the Pokit Pro. It is the PCBAs that are performing the measuring, and they do not change function when combined with the additional components. Accordingly, the country of origin of the Pokit Pro for marking purposes, for Scenario C, will be Korea, which is where the functional PCBAs are manufactured. For the goods imported under the conditions of Scenario A and B, the origin of the PCBA’s and other essential components was China. The non-originating components do not make a tariff shift as they would be considered an unassembled item classified in subheading 9030.39, HTSUS. Accordingly, the goods described in scenario A and B would not be eligible for UKFTA preferential treatment, and will therefore not be entitled to a free rate of duty under the UKFTA. However, for the goods imported under the conditions of Scenario C, the PCBAs manufactured in Korea were the essential component of the Pokit Pro. Each of the additional components manufactured in China are classified outside of subheadings 9030.33 through 9030.82. Therefore, the tariff shift requirement is met. The goods will therefore be entitled to a free rate of duty under the UKFTA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: Jan. 10, 2025 |
N344661: The classification and country of origin of a solar powered decorative steel Patio Pillar
| HTS: 8306.20.0000, free, bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. |
| Origin: Cambodia |
| Item: The item under consideration is a solar powered decorative Patio Pillar. This lighted steel decorative column is composed of a steel cylinder with a decorative floral cut work design and holes throughout. The cylinder is powder coated black with a golden color painted on the interior. It is 32 inches tall with an 8.25-inch diameter opening and total weight of 3.7 kg. The top cover for the pillar consists of the solar panel, battery box, LED, and a rechargeable battery. A steel three-legged stake allows the pillar to be installed into garden/yard soil. The lantern is intended for decorative purposes. The illumination it provides serves to create patterns of light through the open cut work design, thereby enhancing the decorative appeal of the metal Patio Pillar. Any lighting of the surrounding area is merely incidental. |
| Reason: The character of the Patio Pillar is imparted by the metal cylinder. The cylinder is made of steel sheet that is manufactured and cut in Vietnam. In Cambodia, the cut sheet is bent into shape and welded together, and the base, stakes, and cover are manufactured. These processes function to give the pillar its structural integrity, hold the lighting components, and allow the pillar to be secured into the ground. The assembly operations conducted in Cambodia are complex and substantially transform the individual components into a new article in name, character, and use. Therefore, the country of origin of the solar powered decorative Patio Pillar will be Cambodia for marking purposes. Thus, trade remedies under Section 301, as amended, from China, are not applicable. |
| Ruling Date: Jan. 10, 2025 |
N344782: The tariff classification of an artificial wreath from China
| HTS: 6702.90.3500, 9%, “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” |
| Item: The product under consideration is the “Rattan Floral Wreath.” The wreath consists of a circular iron frame that is wrapped with natural rattan, with artificial flowers and foliage affixed to the rattan. The artificial flowers and foliage are made from polyethylene plastic and polyester fabric. The outer diameter of the wreath is 20 inches. |
| Reason: The iron frame provides the internal support to the wreath, with the rattan and artificial flowers/foliage giving it its visual appeal. The artificial flowers and foliage significantly predominate over the other components, so this wreath is appropriately classified within heading 6702. Further, it is the polyester fabric flowers, particularly those of the three large sunflowers, that provide the most overall visual impact to this product and thus impart the essential character. |
| Ruling Date: Jan. 10, 2025 |
N344808: The country of origin of position sensors
| Origin: Thailand |
| Item: There are two items at issue, which are each described as crankshaft/camshaft position sensors. These devices are comprised of a Hall Effect sensor integrated circuit (IC) within a plastic housing with a connection point at one end. The devices are used within the engine compartment of a vehicle and provide position and speed of the camshaft and crankshaft of the vehicle. This information is gathered by the Electronic Control Unit (ECU) of the vehicle for interpretation. The devices function as a transducer by creating a magnetic field that, when broken by the presence of a metal object (i.e., the engine part), creates and electrical signal that is then sent to the ECU. The manufacturing and assembly process is virtually identical for both items and occurs primarily in Thailand. For both parts, the Hall Effect IC, which originates in Thailand, is attached to a Printed Circuit Board (PCB). Based on the information provided, this connection process includes bending the contacts and soldering them to the PCB. The PCB does not contain any other active elements and is only used as a connection point. The various plastic parts, which originate from Thailand and China, are then assembled around the sensor and the finished device is inspected and packaged for shipment to the U.S. |
| Reason: 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 crankshaft/camshaft position sensors will be Thailand. |
| Ruling Date: Jan. 10, 2025 |