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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N345058: The tariff classification of the “American Girl Star Squad Mini Backpack & Accessories” from China
| HTS: 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.” |
| Item: The articles under consideration are accessories proportionally sized and designed to fit a doll up to 18 inches in length. The accessories include a doll-sized pink beret, beaded bracelet, mini backpack, and a nonfunctional travel mug. In addition, the retail package includes a child-sized matching beaded bracelet intended to be worn by a child. Together the items have the essential character of doll accessories specifically designed for the American Girl Doll. The “American Girl Star Squad Mini Backpack & Accessories” set is principally designed for the amusement of children 6 years of age and older. |
| Reason: The overall combination of the doll’s accessories possesses the essential character of toys of heading 9503. The defining purpose of the “American Girl Star Squad Mini Backpack & Accessories” is to promote amusement that is of the type normally derived from items commonly recognized as toys. The non-toy item, a children’s beaded bracelet, adds to the amusement value of the toys with which it is packaged. |
| Ruling Date: Jan. 16, 2025 |
N344773: The country of origin of furskin rugs
| Origin: New Zealand or Turkey |
| Item: A sheepskin area rug imported into the United States. It consists of multiple sheepskins sewn together in China to create a finished furskin rug. The raw skins of sheep (classifiable in heading 4102) are preserved and undergo further processing (pre-tanning and tanning process) in New Zealand or Turkey. The tanned furskins are then exported to China to undergo further operations. In China, the sheepskins are sewn together to create a rug (classifiable in heading 4303). |
| Reason: The tanning of the raw sheepskin in New Zealand or Turkey constitutes a substantial transformation of the raw sheepskin into a new and different article, the finished tanned sheepskin, having a new name, character and use. Therefore, New Zealand or Turkey is the country of origin. |
| Ruling Date: Jan. 15, 2025 |
N344803: The tariff classification of four dental application products from Lichtenstein
| 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 items in question are dental application substances that are comprised of various inorganic oxides, elemental materials, and pigments. They have the product names of IPS e.max Ceram Dentin 100g D4, IPS InLine Sy Powder Opaquer 80g A3, IPS Classic V Incisal 10 G 2, and IPS Style Ceram Incisal 20g BL. With the exception of the IPS e.max Ceram Dentin 100g D4, they are glass ceramic veneering materials that are designed to be applied to a metallic framework, that ultimately would be made into products for dental patients who are partially or fully missing teeth. IPS e.max Ceram Dentin 100g D4 is a glass ceramic that will be applied to a ceramic framework material in order to produce a customized fabrication for an aesthetic restoration in a dental prosthesis. |
| Reason: N/A |
| Ruling Date: Jan. 15, 2025 |
N344821: The tariff classification of gloves from Pakistan
| HTS: 3926.20.4050, 6.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Gloves, mittens and mitts: Other: Other: Other.” |
| Item: A cut resistant winter work glove with a palm side outer shell constructed of 40% nylon, 30% polyurethane, 30% polyvinyl chloride nonwoven fabric, which is synthetic leather. The palm side features coated cellular plastic (polyvinyl chloride) overlays covering approximately 90% of the palm from fingertips to wrist. The back side is stated to be constructed of 80% polyester, 10% neoprene, 9% nylon, 1% Lycra (spandex). Underneath the outer shell the glove features a layer of plastic, a layer of insulation, and a separate knit textile lining. The glove has knuckle padding, a neoprene cuff sandwiched between knit fabric, a hook and loop closure at the wrist and fourchettes. The style will come in sizes S - 2X and the “x” in the style number will change depending on the size. |
| Reason: The essential character of the glove is imparted by the cellular plastic-coated overlays. |
| Ruling Date: Jan. 15, 2025 |
N344824: The tariff classification of a decorative glass article from China
| HTS: 7013.99.8090, 11.3%, “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) (con.): Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each….Other.” |
| Item: The subject merchandise, which is an “hourglass” is composed of clear glass that is filled with white sand. The item, which cannot stand on its own, fits securely into an open black metal stand. The dimensions of the hourglass is 7.48 inches in height and 4.13 inches in width at its widest point. The unit value for this product is over $3 but not over $5 each. |
| Reason: The glass component provides the essential character of the hourglass. |
| Ruling Date: Jan. 15, 2025 |
N344854: The tariff classification of two glass beaded handbags from Cambodia
| HTS: 7018.90.5000, 6.6%, “Glass beads, imitation pearls, imitations precious and semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…Other: Other.” |
| Item: Two styles of a glass beaded handbag with a shoulder strap. The exterior surface is completely covered with glass beads. The interior is lined in black polyester fabric and has one interior side pocket. One item measures approximately 10 inches in length, 5.8 inches in height, and 1 inch in depth. The other item measures approximately 5.8 inches in length, 7.8 inches in height, and 1 inch in depth. |
| Reason: N/A |
| Ruling Date: Jan. 15, 2025 |
N344905: The country of origin of a sprocket
| HTS: Origin: Vietnam |
| Item: The subject article is a sprocket used in earth-moving machinery. The manufacturing process initiates in Vietnam with the casting process. Molten alloy is poured into a sand mold to form a ring with 23 teeth. Afterwards, the ring featuring teeth is sent to China, where it is subject to a heat treatment for hardness, a machining process that creates the final tolerances of the surface and teeth, and a drilling activity that creates the 16 holes that are used to affix the sprocket to the final drive of its respective machine. Lastly, the sprocket is painted according to the customers’ preferences and afterwards packaged for shipment. |
| Reason: The casting features an outer profile with teeth and a circular center hub that has an internal diameter discernable to the perimeter of the final drive prior to being exported from Vietnam. In this condition, the casting is recognizable as a sprocket that will transmit power. It has a pre-determined end use prior to being subject to the described finishing processes in China. As such, the processes completed in China do not substantially transform the sprocket casting, nor do they change the shape, character, or predetermined use of the Vietnamese casting. The sprocket casting is not transformed in China into a new and different article of commerce with a name, character, and use distinct from the article exported from Vietnam. Accordingly, the county of origin for the finished sprocket is Vietnam for the purpose of Section 301 Trade Remedies. |
| Ruling Date: Jan. 15, 2025 |
N344938: The tariff classification of a solar soil activation device from the Philippines
| HTS: 8543.70.9860, 2.6%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: The merchandise under consideration is the GroStik which is a solar soil activation device. The subject device comprises a solar panel that is enclosed in a plastic shell and attached to two graphite rods by electrical cables. The device is designed to be placed in the soil near the desired plants. The solar panel collects the energy from the sun and converts this to an electrical charge that is delivered into the soil via the graphite rods. The charge electrifies the soil and stimulates plant growth. The GroStik is imported in packs of two. |
| Reason: N/A |
| Ruling Date: Jan. 15, 2025 |
N345016: The tariff classification and country of origin of the Nuance Select
| HTS: 8537.10.9170, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” |
| Origin: Taiwan |
| Item: The merchandise under consideration is the Nuance Select which is an electrical controller that is used to control the selection of audio input and output devices. The Nuance Select consists of a metal enclosure having four printed circuit board assemblies (PCBAs), numerous user interface switches, and multiple input/output sockets. In use, the Nuance Select allows users to select and switch between different sources and outputs of audio monitors and speakers. |
| Reason: Each of the PCBAs, which are manufactured in Taiwan, contain numerous switches, electrical connectors, relays, sockets, and other electrical connection apparatus. Also manufactured in Taiwan are the power supply and the power cord. The enclosure and the control knobs are manufactured in China, while the enclosure feet, wire, and various fasteners/consumables are from Canada and/or the United States. The assembly process occurs in Canada by attaching electrical cables to the PCBAs, inserting the PCBAs into the enclosure, securing the boards with fasteners, connecting additional wires and cables, and securing the front panel with fasteners. Regarding the origin of the Nuance Select, the assembly process in Canada does not effect a substantial transformation on any of the PCBAs that are incorporated into the device. Furthermore the PCBAs establish the character and function of the Nuance Select because they are the components within the device that control and switch audio inputs and outputs. As a result, the country of origin for the Nuance Select will be Taiwan upon importation into the United States. |
| Ruling Date: Jan. 15, 2025 |
N345034: The tariff classification of gear reducer from China
| HTS: 8483.40.5010, 9903.88.03, 2.5% + 25%, “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately; ball or roller screws; gear boxes and other speed changers, including torque converters: Gear boxes and other speed changers: Fixed ratio speed changers, multiple and variable ratio speed changers each ratio of which is selected by manual manipulation: Other: Fixed ratio speed changers.” |
| Item: The product at issue is the SN-90 fixed-ratio planetary gear reducer. The gear reducer, which is configured as a planetary gearbox, is designed to be bolted to a separately imported motor, which receives rotational power from the driveline. Once the system is in operation, the input rotation received by the gears is immediately transferred to the output shaft at a constant ratio of 20/1. The gear reducer transmits power within a conveyor packaging machine that packages and seals food products. |
| Reason: N/A |
| Ruling Date: Jan. 15, 2025 |