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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N345295: The tariff classification of note pads from China
| HTS: 4820.10.2020, 9903.88.03, free + 25%, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Memorandum pads, letter pads and similar articles.” |
| Item: The items under consideration are two styles of checklist note pads, which are glue-bound at the top, contain 50 pages, and measure 4” x 5.25” with a cardboard backer. The first style is a self-care tracker. Each page is printed with a list of goals down the left, such as “eat something green” or “tidy something up.” Several lines are left blank to write in your own goals. On the right side of the page is a seven day grid in which to place a checkmark once the daily goal is accomplished. At the bottom is a list of daily affirmations and space to write your own items to “release” or “embrace.” Style two is a novelty note pad of “Office Citations.” A checkmark can be placed in the box next to the specific listed office infraction, such as, “Being a Gossip,” “Talking too Loud,” or “Cooking Broccoli, Fish etc.” At the bottom are several lines for individualized notes and the words, “Don’t make me go to H.R.” |
| Reason: N/A |
| Ruling Date: Jan. 28, 2025 |
N345038: The country of origin of belt driven bicycles
| Origin: Taiwan |
| Item: The item under consideration is “Gates Carbon Drive belt-driven bicycles.” The bicycle frames will be made in Taiwan. The belt drive and transmission system will be made in the United States, the United Kingdom, Singapore, Japan or Malaysia. Lastly, the majority of small parts will be made in China, and China is where the final assembly will take place. |
| Reason: In the instant case, the essence of the Gates Carbon Drive belt-driven bicycles is its frame. The bicycle does not lose its essential character when the frame is assembled together with the other parts from other countries. The frame gives the bike is overall shape, size and character. In view of these facts, the frame sourced from Tawan is the essence of the Gates Carbon Drive belt-driven bicycles, and the assembly operations of the various components in China does not result in a substantial transformation of the bicycle frames. Therefore, the country of origin of the subject bicycles is Taiwan. |
| Ruling Date: Jan. 27, 2025 |
N345069: The tariff classification of a cup tray from Switzerland and a front frame from the Czech Republic
| HTS: 8419.90.9520, 4%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Parts: Other: Other: Of an apparatus of a type used in restaurants, hotels or similar locations.” |
| Item: The first item under consideration is a Cup Tray 208V Assembly. It is a stainless-steel top cover for the Nespresso Aguila Professional 220, a barista-quality commercial coffee maker. The Nespresso Aguila Professional 220 is intended for commercial use in professional environments and shops. The Cup Tray 208V Assembly serves as the top panel of the machine’s outer cabinet structure.The second item under consideration is a Frame Front Assembly Drip Tray. It is a stainless-steel aesthetical panel that frames the drip tray of the Nespresso Aguila Professional 220. Based on the submission, the assembly is uniquely shaped to the coffee maker and used to catch coffee or milk drippings. Both items can only be purchased through channels of trade that are exclusive to authorized repair personnel. |
| Reason: N/A |
| Ruling Date: Jan. 27, 2025 |
N345090: The tariff classification of carrot fiber powder from Germany
| HTS: 2106.90.9998, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The “BeniCaros SF Pure P” is a powder preparation for human consumption. The preparation is derived of a single ingredient, carrot root fibers (pomace). Illustrative literature states, “Benicaros SF Pure P is an enzymatic extract of carrot pomace enriched for carrot rhamnogalacturonan-I domains (cRG-I). Benicaros SF Pure P is derived from upcycled carrot pomace, a side stream of carrot juice production.” Manufacturing of the subject merchandise entails (1) enzymatic hydrolysis of carrot fibers, (2) enzyme inactivation, (3) solid/liquid separation, (4) liquid clarification, (5) ultrafiltration/diafiltration, (6) sterilization, (7) evaporation, (8) pasteurization, (9) drying, and (10) sieving and packaging. In the condition at the time of U.S. importation, the preparation is an intermediary ingredient packaged in bulk (10kg cartons), presented at an ambient temperature, and is not readily suitable for immediate human consumption. After U.S. importation, the preparation will undergo separate and distinct manufacturing operations and may include other ingredients. The final manufactured preparation will be made suitable for human consumption prior to being packaged, labeled, and offered for domestic sale through retail and food service channels. |
| Reason: N/A |
| Ruling Date: Jan. 27, 2025 |
N345182: The tariff classification of a powder food preparation from Germany
| HTS: 2106.90.9998 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The “Dymatize Creatine Monohydrate (DYM) – Unflavored (300g) Powder,” is a food preparation for human consumption. The preparation’s ingredient composition is creatine monohydrate (Creapure) (100%). The preparation contains no proteins, milk, sugar, or cocoa. Information provided states, “[C]reatine increases physical performance in successive bursts of short-term high intensity exercise.” The documentation provides a general manufacturing operation wherein intermediary ingredients are unbagged, sieved, ionized, weighed, inspected, and packaged. In the condition at the time of U.S. importation, the preparation will be presented at an ambient temperature and will undergo no further processing. At the time of U.S. importation, the preparation will be packaged and made available for retail sale “as is” in 10.5-ounce containers. Instructions direct the consumer to mix the powder with liquids and stir. |
| Reason: N/A |
| Ruling Date: Jan. 27, 2025 |
N345386: The country of origin of facial tissue
| Origin: Indonesia |
| Item: The items under consideration are packages of facial tissues. They come in double ply and in either 1 or 2 folds. The bulk rolls of facial tissue stock are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 2; with a 12-15 GSM. These parent rolls of paper, which measure 1800 mm in width and have a maximum roll diameter of 1800 mm, are then sent to China, where the paper is embossed, folded, cut, subjected to quality control, and packaged. |
| Reason: In China the facial tissues do 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. 29, 2025 |
N345088: The country of origin of a Printed Circuit Board Assembly
| Origin: U.S. |
| Item: The merchandise under consideration is the M66S Printed Circuit Board Assembly (PCBA), which is a populated PCBA designed for use with certain Bitcoin Mining machines. The subject PCBA is populated with various components, including up to 500 Application Specific Integrated Circuits (ASIC) chips that are specifically designed to run high speed calculations in order to effectively mine cryptocurrency.The manufacturing process for the board occurs in the U.S. after the importation of the various components from a variety of locations. This includes the importation of up to 500 ASIC chips from Korea and other electrical and electronic components from locations including China, Japan, Malaysia, and the Philippines. At the U.S. facility, the bare printed circuit board (PCB) is placed within a Surface Mount Technology (SMT) feeder machine where solder is applied in precise locations. The machine then places the ASIC chips as well as the rest of the electrical components (ICs, resistors, capacitors, etc.) in the appropriate locations. The board is then passed through an oven where the solder is solidified, securely bonding the electrical components. The finished PCBA is then tested and packaged for shipment to another location. |
| Reason: Regarding the origin of the subject PCBA, the SMT process performed in the United States is significantly complex in order to transform the individual components into a new and different article of commerce. Based upon these facts, the country of origin of the M66S PCBA, will be the United States. |
| Ruling Date: Jan. 24, 2025 |
N345195: A country of origin determination on dental and medical products
| Origin: Indonesia and China |
| Item: The finished goods to be imported are certain non-sterile, disposable, paper goods used either as “bibs” or “towels,” depending on the situation. The goods are rectangular sheets, which come in various sizes, colors, and configurations. When used in dental procedures, the product is referred to as a “bib” and is hooked around the patient’s neck using a “bib chain” or piece of paper with adhesive on each end (not imported with the bibs). The bibs absorb saliva and prevent moisture from soaking through to the patient’s clothing. When used in medical procedures, it is referred to as a “towel” and is used as a mat on the surface of a table to isolate medical instruments from the surface of the table. Some of the bibs/towels are composed of simply three-ply tissue paper, while most consist of a layer or layers of tissue paper embossed with a layer of polyethylene (PE) plastic. The paper portion provides absorption, while the plastic layer provides a fluid barrier. The bibs/towels are packaged 500 or 800 pieces per case. |
| Reason: For Item 1, the bib/towel constructed solely of three-ply paper, the paper did not undergo a substantial transformation in China by merely being cut to size and packaged. The country of origin is Indonesia.For Items 2, 3, 4, and 5, the parent rolls of paper from Indonesia and PE plastic from South Korea are substantially transformed when joined together in China, where the bibs/towels take on the additional functionality of preventing fluid soak-through not possessed by the items made solely of paper. When imported into the United States, the country of origin of these products for Section 301 purposes will be China. |
| Ruling Date: Jan. 24, 2025 |
N345207: The tariff classification of ROOT FARM Energy Volume Ampoule from South Korea
| HTS: 3305.90.0000, free, “Preparations for use on the hair: Other.” |
| Item: ROOT FARM Energy Volume Ampoule, packaged for retail sale in a 35ml bottle, is a scalp treatment ampoule used to strengthen hair from the roots. The product label provided further describes the product as “Relieving Hair Loss Symptoms” and lists the ingredients as water (aqua), alcohol, dipropylene glycol, PEG-60 hydrogenated castor oil, menthol, xanthan gum, sodium citrate, salicylic acid, panthenol, disodium EDTA, allantoin, butylene glycol, betula alba juice, various plant extracts, and other substances. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2025 |
N345208: The tariff classification of ROOTONIX Rosemary Scalp Tonic from South Korea
| HTS: 3305.90.0000, free, “Preparations for use on the hair: Other.” |
| Item: ROOTONIX Rosemary Scalp Tonic, packaged for retail sale in a 3.38 fluid ounce bottle, is a tonic for daily scalp care used to maintain a healthy scalp and strengthen the hair. The product label provided further describes the product as “Relieving Hair Loss Symptoms” and lists the ingredients as caffeine, menthol, biotin, rosemary and various other substances. |
| Reason: N/A |
| Ruling Date: Jan. 24, 2025 |