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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N344843: The country of origin for an electric stand-up all-terrain vehicle (ATV)
| Origin: France |
| Item: The MIA 4 Stand-Up electric ATV, which will be imported from China and manufactured from parts from Italy, Taiwan, and China with the frame, in its entirety, being manufactured in France.The Mia 4 is a four-wheeled ATV designed for enhanced stability, safety, and versatility. The Ball Joints are sourced from Italy, the Shock Absorbers are sourced from Taiwan, and the Steering Tube, and all pieces of the Frame Assembly are sourced from China. The frame, consisting of extruded aluminum (in the form of tubes, sheets, profiles or sections) will be shipped from China to France where it will be cut, bent, shaped, welded, powder coated, and painted. The finished frame will be sent back to China for further assembly and packaging before being shipped to the United States. |
| Reason: The frame, which in this case is a product of France, is the part that establishes the character of the Stand-Up ATV. The culmination of the production processes performed in China does not substantially transform the frame. Since a substantial transformation does not occur as a result of the Chinese processing, the country of origin for marking purposes would be France upon importation into the United States and as such, the Section 301 trade remedy would not be applicable. Because the frame has been deemed the article that imparts the character of the product, and that frame being a product of France, the appropriate marking should indicate that the MIA 4 is “Made in France.” |
| Ruling Date: Jan. 22, 2025 |
N344850: The tariff classification of Diary Based Animal Treats from Spain
| HTS: (Under-quota) 2309.90.4490, 7.5%, “Preparations of a kind used in animal feeding: Other: Other: Animal feeds containing milk or milk derivatives: Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions: Other.” (Over-quota) 2309.90.4890, 80.4¢/kg + 6.4 %, “Preparations of a kind used in animal feeding: Other: Other: Animal feeds containing milk or milk derivatives: Other: Other.” The rate of duty will be . |
| Item: The subject merchandise is YowUp brand semi-liquid dairy-based treats. There are five products under review as follows: YowUp Yogurt Squeeze Digestive Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, fructooligosaccharide, artificial flavor, and lactic acid. YowUp Yogurt Squeeze Dogs Skin & Coat Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, salmon, fish oil, dried citrus pulp, beef hide (collagen), fructooligosaccharide, turmeric, artificial flavor, lactic acid, and vitamin E supplement. YowUp Yogurt Squeeze Dogs Joint Support Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, chicken, dried citrus pulp, beef hide (collagen), fructooligosaccharide, turmeric, glucosamine hydrochloride, chondroitin sulfate, artificial flavor, lactic acid, and vitamin E supplement. YowUp Frozen Yogurt Bacon Flavor Dog Wet Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, lactic acid, artificial bacon flavor, and vitamin E supplement. YowUp Frozen Yogurt Salmon Flavor Dog Wet Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, lactic acid, turmeric, artificial salmon flavor, and vitamin E supplement. The above-described products which can be consumed directly or mixed into animal feed are packed in retail sized stand up pouches with a net weight of 110 grams and 115 grams, respectively. The YowUp brand dairy based products which you state are specifically formulated for dogs will be sold to independent specialty pet shops, pet specialty chains, and convenience stores, etc. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2025 |
N344863: The country of origin of Divalproex Sodium Delayed-Release Capsules, USP
| Origin: Taiwan |
| Item: Divalproex Sodium, imported in 125 mg delayed-release capsules, is an anticonvulsant. It is indicated for the treatment and management of seizure disorders, mania and migraine headaches.The active pharmaceutical ingredient (API), Divalproex Sodium is manufactured in Taiwan and that the finished delayed-release capsules in dosage form are made in India. In India, the Divalproex Sodium will be mixed with various inactive ingredients to produce the final capsules in dosage form. |
| Reason: the mixing of the active ingredient Divalproex Sodium (made in Taiwan) with the inactive ingredients into the final dosage capsules in India does not result in a substantial transformation and the country of origin will be Taiwan. |
| Ruling Date: Jan. 22, 2025 |
N344910: The country of origin of a 3D printer and the applicability of certain trade remedies under Section 301
| Origin: Mexico |
| Item: The SprintRay Pro 2 additive manufacturing device, or 3D Printer, is a machine used by dental professionals. It produces three-dimensional products, such as dental models, dentures, retainers and surgical guides through stereolithography apparatus (SLA) technology. The Pro 2 selectively exposes a light-sensitive liquid resin (photopolymer) to a UV LED light source and optical panel (light mask) to harden and create thin layers of material that build up to form a solid object. The unit measures 15 x 18 x 21 in. and weighs 65 lbs. In Mexico, hundreds of components and materials from China and other countries are assembled into various subassemblies that comprise the finished Pro 2. |
| Reason: Regarding the finished Pro 2 3D printer, the production and assembly steps performed in Mexico constitute a substantial transformation of the foreign raw materials and components. Several aspects of these production and assembly processes are complex and require specialized tools, calibration, and programming. The China materials imported into Mexico to produce the Pro 2 do not have the essential character of a 3D dental printer and have no functionality, particularly without the motherboard which is fully assembled in Mexico. The motherboard imparts the essential character of the 3D printer in that it functions as the primary board and controls the machine’s key operations and is responsible for executing all high-level functions required for printing. Accordingly, the country of origin of the complete Pro 2 3D printer is Mexico. |
| Ruling Date: Jan. 22, 2025 |
N344930: The country of origin of stainless steel corrugated connector
| Origin: China |
| Item: The subject product is a “stainless steel corrugated connector that is used for the water supply of the water heater connector. One end will connect the water supply, and the other end will connect the water heater.” Normally the length is 12” to 36”. The tube is made of stainless steel strip and the two ends are various kinds of connections including female nut, male nut, sweat, cross-linked polyethylene (PEX), cold expansion PEX, push-to-connect, push-to-connector with ball valve, and PEX ball valve. The stainless steel tube is produced in Thailand and shipped from Thailand to Taizhou Kloe Dafeng Plumbing Co., Ltd. in China. The end fittings are various stainless steel or brass fittings that will be assembled at both ends of the tube. Next, the finished products will be packed in cartons. Finally, the finished stainless steel corrugated connector will be shipped from China to the United States. |
| Reason: Regarding the country of origin for the stainless steel corrugated connector under consideration, the stainless steel tube has undergone sufficient change in China to afterwards emerge with a new name, character, and use that is different from what the tube possessed prior to the assembly process in China. The assembly operation performed in China which includes attaching the connectors to the tube substantially transforms the tube into corrugated connector that is used to connect the water supply and the water heater. As a result, a substantial transformation occurs in China and the country of origin of the stainless steel corrugated connector is China. Therefore, the subject corrugated connector will be subject to the additional duties under Section 301 of the Trade Act of 1974, as amended, upon importation. |
| Ruling Date: Jan. 22, 2025 |
N344949: The tariff classification of fine brucite with a stearic acid coating from China
| HTS: 3824.99.9397, 9903.88.03, 5% + 25%, 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. |
| Item: The instant item has the product code of FB-3ST. It is a combination of brucite (a natural mineral form of magnesium hydroxide) combined with stearic acid. It will be used in manufacturing as a flame retardant filler in polymer cable compounds. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2025 |
N345101: The tariff classification of elastomeric ethylene copolymers from Belgium
| HTS: 3901.90.1000, free, polymers of ethylene, in primary forms: other: elastomeric. |
| Item: Four types of elastomeric ethylene copolymers known as ELVALOY™ AC 2116 Acrylate Copolymer. The product is a copolymer of ethylene and ethyl acrylate. The ethylene monomer comprises greater than 50%, but less than 95% by weight of the copolymer. The product meets the definition of “elastomeric” as provided for in Chapter 39 Additional U.S. Note 1. The product is commonly used in compounding, masterbatch and waterproofing membranes. It is available in pellet form for use in conventional extrusion and coextrusion equipment designed to process polyethylene resins. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2025 |
N345177: The tariff classification of wall decor from China
| HTS: 4911.91.4040, 9903.88.15, free + 7.5%, “Other printed matter… Other pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Other: Other.” |
| Item: The item under consideration is a framed, printed image on glass, measuring 6.75” by 6.75” by 0.625” deep. The frame is constructed of medium density fiberboard (MDF). The backing is face-covered with paper that has a random, all-over print of what appears to be stylized bubbles or flowers. The frame holds a piece of glass covering the front raised slightly above the backing. Silk printed on the glass is an illustration of a perfume bottle with its cap. The front label of the bottle reads, “Parfum.” A sawtooth hanger on the back allows for hanging. |
| Reason: N/A |
| Ruling Date: Jan. 22, 2025 |
N340688: The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of two knit fabrics from Mexico
| HTS: (1) 6006.32.0060, 10%, Other knitted or crotched fabrics: Of synthetic fibers: Dyed: Of double knit or interlock construction: Other. (2) 6006.33.0060, 10%: Other knitted or crotched fabrics: Of synthetic fibers: Of yarns of different colors: Of double knit or interlock construction: Other. |
| Item: Two knit fabrics. The first is a weft double knit fabric that is composed wholly of man-made staple yarns. The fabric weighs 193.9 g/m2 and has been dyed a single uniform color. The fabric is constructed of meta-aramid, modacrylic, para-aramid, and antistatic fibers. The fabric will be imported in widths of 60 ½ inches and will be used to create arc and flame resistant apparel. The second is a weft double knit fabric that is composed wholly of man-made staple yarns. The fabric weighs 316.8 g/m2 and is made of yarns of different colors. The fabric is constructed of meta-aramid, modacrylic, para-aramid, spandex, and antistatic fibers. The fabric will be imported in widths of 60 ½ inches and will be used to create arc and flame resistant apparel. |
| Reason: The country of origin of both styles is Mexico. The criteria required for preferential treatment under the USMCA has not been satisfied based upon an analysis of the facts provided. Therefore, both styles are ineligible for preferential treatment under the USMCA and will be subject to the column 1 General Rate of duty within the HTSUS. |
| Ruling Date: Jan. 21, 2025 |
N344880: The tariff classification of a lifting assembly from Italy
| HTS: 8431.49.1010, free, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Of machinery of heading 8426: Of machinery of subheadings 8426.11, 8426.19 and 8426.30.” |
| Item: The merchandise under consideration is a steel extensible lifting beam designed to be incorporated into an overhead crane. The beam is an assembly that consists of a steel body with a system for moving telescopic arms horizontally. It is also equipped with an electrical distribution and control system, which consists of lights, wiring, junction boxes, and other electrical components. Post importation, electromagnets are installed, creating an assembly dedicated to lifting individual steel tubes or bundles of steel tubes. The electromagnets are neither imported with the beam nor part of this request. Due to its design, the beam is not suitable for use as a general lifting beam nor as a spreader beam. Rather, the user manual specifies that it is configured to be permanently incorporated into a specialized overhead crane that has been modified for the subject beam, making the crane unsuitable for general lifting purposes and unable to accommodate other equipment. |
| Reason: N/A |
| Ruling Date: Jan. 21, 2025 |