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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N339869: The tariff classification of a laminated nonwoven fabric from China
| HTS: 5603.94.3000, 9903.88.03, free + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Laminated Fabrics.” |
| Item: “Surface Protection Felt,” which will be used to protect floors during various projects, for example, painting. The product insert is a roll of material 40 inches wide by 45 feet long (150 square feet); however, the material will be imported in additional sizes with dimensions of 40 inches by 84 feet and 35 inches by 100 feet. The fibers used in the construction of the textile portion of the material are staple fibers. The rolls of material will be imported in swathes 40 inches wide by 84 feet, and 35 inches wide by 100 feet. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2025 |
N344557: The tariff classification of a men’s upper body garment from China
| HTS: 6103.32.0000, 9903.88.15, 13.5% + 7.5%, Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Suit-type jackets and blazers: Of cotton. |
| Item: A men’s upper body garment constructed from 70% cotton, 26% nylon, and 4% spandex knit fabric. The garment is constructed from four panels sewn together lengthwise and features a self-fabric spread collar; a left-over-right, full front opening with four button closures; long, hemmed sleeves; a vertical inset pocket on each front panel below the waist; a horizontal inset pocket on the inner left front panel; a horizontal inset pocket with flap and button closures on the inner right front panel; a hanger loop at the inner rear neckline; and a straight, hemmed bottom. The front panels, upper back, and sleeves are lined with 100% polyester woven fabric. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2025 |
N344668: The Tariff Classification and Country of Origin of Frozen Squid Rings
| HTS: 0307.43.0029, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process: Cuttlefish and squid: Frozen: Squid: Other: Other.” |
| Origin: Argentina |
| Item: The whole, uncleaned frozen squid (Illex argentinus, also known as Argentine shortfin squid) of Argentine origin will be harvested from the Food and Agriculture Organization (FAO) of the United Nations Major Fishing Area 41 (Atlantic - Southwest) and shipped to China. In China, the wild-caught squid will be thawed, skinned, gutted, and cut into rings. The product will then be packed, frozen, and shipped to the United States for sale to food service providers, wholesalers, and retail markets. |
| Reason: The article is not substantially transformed due to processing that is performed in China. Accordingly, the squid rings are a product of Argentina. |
| Ruling Date: Jan. 14, 2025 |
N344694: The tariff classification and country of origin of an e-scooter
| 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.” |
| Origin: China |
| Item: The item under consideration has been identified as the “Lightfoot,” a solar and regenerative braking-powered seated e-scooter. The Lightfoot will be primarily used as a personal conveyance by adults to commute to work or to other activities of up to a dozen miles a day, primarily in urban or other locations with bike lanes. Lightfoot will ship fully assembled from a factory located in Taiwan. |
| Reason: The frame imparts the character of the scooter, which in this case is a product of both China (Solar Panels) and Taiwan (Inner Frame). The solar panels, which provide not only power, but are integral parts of the frame body of the e-scooter, impart the character of the product. Based on this, the culmination of production processes performed in Taiwan to the Chinese solar panel and inner Taiwanese frame does not substantially transform the solar panels. Accordingly, the merchandise will be a product of China, and the Section 301 measures will apply. |
| Ruling Date: Jan. 14, 2025 |
N344776: The tariff classification, country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a flame retardant
| HTS: 3824.99.9397, 5%, 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: Other: Other: Other: Other. |
| Origin: Canada |
| USMCA Eligibility: Yes |
| Item: The item in question has the product name of Pur Guard-2000 Flame Retardant (PG2000) It is a homogeneous liquid substance of various ingredients that is brought about by mixing and heating. PG2000 is added to materials like polyurethane foam, where it acts as a flame retardant and smoke suppressant during combustion. |
| Reason: The proprietary ingredients of PG2000, which are different from other similar use fire retardant/smoke suppressant products give it a superior performance over those products. Product testing demonstrates the superiority of PG2000 over its comparators in the areas of flame spread, smoke generation, burn temperature, and mass loss. As there appears to be a change in character and use of the completed product, there is a substantial transformation of the starting materials. Therefore, PG2000 will have a country of origin identity of Canada.PG2000 will qualify for USMCA preferential tariff treatment, because it will meet the requirements of HTSUS General Note 11(b)(iii). This good will therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: Jan. 14, 2025 |
N344805: The tariff classification of a billboard upgrade sign from Canada
| HTS: 4911.10.0080, free, “Trade advertising material, commercial catalogs and the like: Other.” |
| Item: The “Branded Billboard Upgrade” under consideration is designed for attaching to a portable scoreboard (made by Score Titan, for use in a sports capacity) to replace the original generic top portion of the scoreboard with a custom advertisement. The upgrade sign will display a custom-printed advertisement for the team and/or its sponsors and is built to withstand outdoor environmental conditions. The piece measures 20.5” (W) x 9.5” (H) x 0.25” (D) and consists of a polycarbonate panel fronted by a printed vinyl decal bearing the advertisement. The piece will be attached by hinges to the digital scoreboard. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2025 |
N344807: The tariff classification of a fan blade set from India
| HTS: 8414.59.6590, 2.3%, Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Axial. |
| Item: The merchandise in question is a fan blade set joined by a hub plate. The set comprises eight fan blades that are joined to a centrally positioned hub using hardware and bolts. The fan assemblies are used in cooling towers or heat exchange systems, and once mounted to an existing motor or gearbox, the blades rotate and draw air through an industrial tower to cool water that has been heated in industrial processes. The weight of the eight blades and the hub is approximately 344 kilograms and 470 kilograms, respectively. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2025 |
N344837: The country of origin determination of a pillow; 19 CFR 102.21(c)(2); tariff shift
| Origin: China |
| Item: The subject article is identified as the Adorable Dog Shaped Pillow. It is a decorative pillow in the form of a small, long, short-haired dog with large floppy ears and a short upright tail. It has a beige 100% polyester knit plush outer fabric (210 gsm) and a non-removable dark green 100% polyester tufted green sweater with two embroidered strings of multi-colored Christmas tree lights. The pillow is stuffed with 100% polyester fiber fill. The pillow measures approximately 20" (L) x 13" (H) x 3" (D) and weighs approximately 0.8 lbs.The two fabrics that comprise the pillow shell are made in China. They are exported to Vietnam where they are cut, sewn and filled with Vietnamese-origin fiber fill prior to packaging and export to the United States. |
| Reason: The subject pillow is not classified among the paragraph (e)(2) exceptions to the tariff shift rule. In accordance with the tariff shift rule, since the fabrics comprising the pillow are formed in a single country, the origin of the pillow is conferred by the origin of the fabrics, which in this case is China. The country of origin of the subject Adorable Dog Shaped Pillow, is China. |
| Ruling Date: Jan. 14, 2025 |
N344848: The tariff classification of printed microporous polyethylene film from Turkey
| HTS: 3921.19.0000, 6.5%, “Other plates, sheets, film, foil and strip, of plastics: cellular: other plastics.” |
| Item: The product under consideration is a microporous polyethylene film. Polyethylene pellets, calcium carbonate, and other additives are mixed together and extruded into a film. The film then undergoes mechanical stretching which causes the calcium carbonate to form microscopic pores within the film. The film is then printed with various diaper designs. The film will be imported in a thickness of 17-20 microns on rolls. After importation, it will be used as the outer layer of disposable diapers. |
| Reason: N/A |
| Ruling Date: Jan. 14, 2025 |
N344861: The tariff classification, country of origin, and status under the United States-Korea Free Trade Agreement (UKFTA) of a spray bottle
| HTS: 8424.89.9000, 1.8%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other Appliances: Other.” |
| Origin: South Korea |
| UKFTA: Yes |
| Item: The item under consideration is a vacuum pump container. The device combines a plastic cosmetic container with an attached pump, button, snap on cap, and over cap. The vacuum pump container will be imported empty and later filled with cosmetic creams, lotions, or other similar products in the United States. In operation, the user will open the plastic cap and then press the plastic button on the top of the pump as many times as needed to draw out the desired amount of liquid from the cosmetic tube and into the user’s hand. |
| Reason: While the assembly process is fairly simple, the use of the individual items changed. The combining of the parts in Korea changes the individual items into a different article of commerce with a name, character, and use distinct from the individual components. Essentially, a Chinese container used to hold liquids is transformed by the essential components (the pump and button) into a spray bottle. Accordingly, the country of origin of the vacuum pump container will be South Korea, which is where the button and pump are manufactured and where the final assembly process is performed. Since the tube-shaped sleeve changes from a simple plastic sleeve of Chapter 39 to a fully functional vacuum pump container of subheading 8424.89, the tariff shift requirement is met. The goods are eligible for UKFTA preferential treatment, because they meet the requirements of HTSUS General Note 33(b)(ii). 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. 14, 2025 |