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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N344988: The tariff classification of flocked leather textile fabrics from China
| HTS: 5907.00.6000, 9903.88.03, free + 25%, “Textile fabrics otherwise impregnated, coated, or covered; Other: Of man-made fibers.” |
| Item: The material “Rich Suede PU SN-2025F” is a woven fabric of man-made fibers that is coated with a polyurethane base on both sides and then covered with flocking of leather fibers on both sides. The fabric is constructed and finished to create a double-sided surface effect to imitate suede. The imitation suede material will be used in footwear. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2025 |
N345167: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a breakfast sandwich wrap
| HTS: 1905.90.1049, free, “bread, pastry cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other… bread, pastry, cakes, biscuits and similar baked products ... frozen ... other.” |
| USMCA: Yes |
| Item: The subject merchandise, “Spinach, Feta & Sun-Dried Tomato Wrap,” is a breakfast sandwich wrap filled with egg whites, feta cheese and sun-dried tomatoes wrapped in baked lavash bread. The sandwich wrap will be made in Canada. The product will be imported frozen, for retail sale, in 29.1-ounce (825-gram) packages. Each package will contain five individually sealed breakfast wraps weighing 5.82 ounces (165 grams). The breakfast wraps are contain baked wheat lavash (USA), egg patty (Canada & USA), cream cheese (Canada), skim milk powder (Canada), oregano (Turkey), onion powder (India), red hot chili (India), paprika (China), garlic powder (China), black pepper (Vietnam, Indonesia), tomato fillet (USA), salt (Canada), tomato puree-full red (USA), whey protein isolate (USA), citric acid (China), modified corn starch (USA), spinach (Greece), sun dried tomato (USA, Mexico and/or India), feta cheese (Canada) and water (Canada). |
| Reason: The breakfast wraps contain the following non-originating ingredients that need to undergo the tariff shift: oregano (Turkey), onion powder (India), red hot chili (India), paprika (China), garlic powder (China), black pepper (Vietnam, Indonesia), citric acid (China), spinach (Greece), and sun-dried tomato (when sourced from India). Because the non-originating materials contained in the subject merchandise are classified external to heading 1905, HTSUS, the tariff shift rule in Part 102.20 is met. In accordance with 19 C.F.R. § 102.11(a)(3), the country of origin of the breakfast wraps for marking purposes is Canada. Therefore, the breakfast wraps are an eligible good for preferential tariff treatment under the USMCA. |
| Ruling Date: Jan. 31, 2025 |
N345190: The tariff classification of body supporting undergarments from Sri Lanka
| HTS: 6212.90.0030, 6.6%, “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics.” |
| Item: A men’s compression crew neck short sleeve upper body garment constructed of 44% elastane, 33% cotton, and 23% nylon knit fabric. The garment is tight fitting and has been designed to shape the upper body. It features change in knit patterns with different levels of compression, a hemmed bottom and arm openings. A men’s compression sleeveless upper body garment constructed of 44% elastane, 33% cotton, and 23% nylon knit fabric. The garment is tight fitting and has been designed to shape the upper body. It features change in knit patterns with different levels of compression, a hemmed bottom and arm openings. |
| Reason: N/A |
| Ruling Date: Jan. 31, 2025 |
N345228: Classification and country of origin determination for a knit plush throw; 19 CFR 102.21(c)(3); knit to shape
| HTS: 6301.40.0020, 8.5%, “Blankets (other than electric blankets) and traveling rugs of synthetic fibers: Other.” |
| Origin: Cambodia |
| Item: The sample, “2-Tone Cable Knit Throw,” is a single tone white blanket. The blanket is composed of two layers: a 100% polyester knit to shape face side featuring a cable knit pattern and rib knit edges and a 100% polyester knit plush pile fabric on the bottom side. The sample has a 2-tone knit to shape front of predominately gray yarns with white yarns forming the cable pattern. The top layer is folded over the bottom fabric and sewn along the edges. The rectangular blanket measures 50 × 60 inches. The item will be imported and marketed under The North Pole Trading Co. brand. |
| Reason: The term knit to shape applies to any good of which 50% or more of the exterior surface area is formed by major parts that have been knitted or crocheted to the shape used in the good, with no consideration being given to patch pockets, appliques, or the like. Minor cutting, trimming or sewing of those major parts will not affect the determination of whether a good is "knit to shape."As the blanket consists of 50% or more of an exterior surface area formed by a major part that has been knitted directly to the shape, albeit rectangular, the blanket is considered to be knit to shape pursuant to Section 102.21(b)(3). Since the blanket is knit to shape in a single country, that is Cambodia, the country of origin is Cambodia in accordance with Section 102.21(c)(3)(i). |
| Ruling Date: Jan. 31, 2025 |
N345237: Country of origin determination for woven curtain; 19 CFR 102.21(c)(2); tariff shift
| Origin: China |
| Item: The item, “Sheer Window Curtain Panel White,” comprises 100% recycled non-textured polyester sheer woven fabric. It measures 60 X 84 inches. All four sides are hemmed. The panel features an interlining along the edges composed of 100% recycled polyester plain woven fabric. The curtain will be imported in two styles; one style includes hooks for hanging while, the other style includes eyelets. The panel will be sold at retail as a single panel. |
| Reason: As the fabrics comprising the curtain panel are not both dyed and printed, Section 102.21(e)(2)(i) is inapplicable. As the fabrics comprising the curtain panels are formed in a single country, that is, China, in accordance with Section 102.21(e)(2)(ii), the country of origin is conferred in China. |
| Ruling Date: Jan. 31, 2025 |
N345246: The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA), country of origin, and Section 301 trade remedy of a swivel seat
| HTS: 9401.39.0010, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Mexico |
| USMCA: Yes |
| Item: The “WP1000 Mesh Chair,” is a manual gas lift, variable height adjustment, swivel seat that is constructed of a plastic and metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh and fabric are constructed of 100% polyester and the seat foundation is constructed of 100% polyurethane foam encased in 100% polyester textile fabric. Seating is provided for a single individual. The seat approximates 28.54” in width, 27.76” in depth, and 38- 41.53” in height. The seat will be packaged unassembled for retail sale and will contain all hardware required for assembly. The seating components (textile mesh fabric, plastic foam, plastic armrests, plastic casters, metal seat foundation plate, metal gaslift, metal bolts, and metal assembly hardware) will be sourced in China. The seating components will be shipped and exported to Mexico. In Mexico, additional seating components (plastic backrest frame, plastic seat foundation frame, plastic swivel base) will be manufactured using injection molding machines. The Chinese textile mesh fabric will be cut to shape and sewn to form the seat backrest and seat foundation components using sewing machines and manufacturing fixtures. Additional seating components will be assembled using nail guns and hand tools. Labels and packing materials will be locally sourced. In Mexico, the incomplete, unassembled, and unfinished seating components will undergo additional manufacture, inspection, packaging, and then exportation to the United States. |
| Reason: Since the textile mesh fabric, plastic foam, plastic armrests, plastic casters, metal seat foundation plate, metal gaslift, and the metal assembly hardware of Chinese origin will only represent components of the finished swivel seat and additional raw materials and other seating components will be added in Mexico, GRI 2(a) does not apply. Further, since the change from 9401.91 through 9401.99 to 9401.39 HTS will occur as a result of the production in Mexico, the swivel seat will undergo the required change in tariff classification. Therefore, the tariff shift requirement of section 102.11(a)(3) is met. The country of origin of the “WP1000 Mesh Chair” for origin and marking purposes is Mexico. The net cost of the seat is $101.34. The value of non-originating materials is $32.67. The RVC is [(($101.34 - $32.67) /$101.34) * 100] = 67.76%. The RVC is above the 50% minimum required; the requisite tariff shift under GN 11(o), Rule 1 to Chapter 94 HTSUS, criterion (B)(2) is met. Therefore, the subject merchandise described above qualifies for USMCA preferential tariff treatment when imported into the United States from Mexico. In the instant case, the Chinese components lose their identity in Mexico and undergo a substantial transformation, thereby, taking on a new name, character, and identity. The joining, pressing, cutting to shape, sewing, and assembly of individual components into more substantial subcomponents that are then integrated into a larger more complex subassembly is distinguishable from the individual components sourced from China. Only through the integration of the material components into a more substantial subassembly is the functional end product created. In view of these facts, the “WP1000 Mesh Chair” is not subject to the additional duties under Section 301 of the Trade Act of 1974, as amended, upon importation into the United States. |
| Ruling Date: Jan. 31, 2025 |
N345261: The country of origin of bit sockets
| Origin: Vietnam |
| Item: The subject articles are the same bit socket but produced under two different production scenarios. A bit socket is comprised of a bit holder socket with a press-fit bit. One end of the bit socket has a permanently attached Torx screw bit that fits into a screw head. The other end of the bit socket has a 3/8” square hole. This end allows the bit socket to be attached for turning or torquing the screw to the 3/8” square driver of a screwdriver handle, ratchet handle, or power (electric or pneumatic) drill. Users are not able to change the bit. The bit is pressed into the socket with force that prevents removal by users. The subject bit sockets are designed for mechanics, who may need to provide more torque on a job, such as on screws found inside an automobile’s engine compartment. Scenario 1: In Vietnam, raw steel coils are molded into the socket blank with the 3/8” square hole on one end and the standard hexagonal end to receive the bit on the other end. Also in Vietnam, raw hexagonal bar is used to make a bit through processes of cutting, shaping and stamping that are completed in a CNC lathe machine. The fully formed bit is then heat-treated and coated. The socket blank and bit are sent to China where the exterior of the bit end of the socket blank is machined to make it thinner, and two grooves are machined into the exterior to make it less likely to slip from a user’s hand. It is then heat treated, coated, and assembled with the Vietnamese origin bit by pressing the two pieces together. Scenario 2: Raw steel coil is molded into the bit in Vietnam where raw hexagonal bar is used to make the bit through processes of cutting, shaping and stamping that are completed in a CNC lathe machine. The bit is fully formed and has a head for turning a particular type of screw, i.e., a Torx screw. The finished bit is sent to China. In China, raw steel coil is molded in a socket blank with the 3/8” square hole on one end and the standard hexagonal end to receive the bit on the other end. The socket blank’s exterior of the bit end is machined to make it thinner, and two grooves are machined into the exterior to make it less likely to slip from a user’s hand. It is then heat treated, coated, and assembled with the Vietnamese origin bit by pressing the two pieces together. |
| Reason: In the case of the bit sockets, the tool is comprised of two main components, i.e., a bit holder socket and a Torx screw bit. The bit holder socket allows for attachment to a handle or power tool for more torque, which is an extension of the function and force of the Torx bit head. The permanent attachment of the bit allows professional users to apply more force than a replaceable screw bit in a standard socket could apply. The bit is more durable because of this, as well. Therefore, the processing of the raw hexagonal bar into a fully formed Torx screw bit in Vietnam, provides the essential characteristic of the finished bit sockets. Accordingly, the country of origin for the finished bit sockets in both production scenarios is Vietnam for the purpose of Section 301 Trade Remedies. |
| Ruling Date: Jan. 31, 2025 |
N344099: The tariff classification of a bonded fabric consisting of a coated pile face fabric laminated to a knit backing fabric from China
| HTS: 6001.92.0010, 9903.88.03, 17.2% + 25%, “Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour.” |
| Item: Flexsteel Pattern 325 (Cameo) is a bonded fabric consisting of a warp knit face fabric laminated to a weft knit backing fabric and is composed wholly of polyester. Additionally, the face fabric is a brushed pile and has been coated with a type of rubber or plastic material; it contains 20 stitches per centimeter in the vertical direction. The weight of the face fabric and coating is 322.8 g/m2. The weft knit backing fabric weighs 203.5 g/m2. The total weight of the bonded fabric 526.3 g/m2. This fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts this product with the essential character. |
| Ruling Date: Jan. 30, 2025 |
N344934: The classification, country of origin, and country of origin marking of ActFast Naturals
| HTS: 3824.99.2900 6.5%, “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: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other.” |
| Origin: China, India, Sri Lanka |
| Item: The item in question has the product name of “ActFast Naturals.” ActFast Naturals is an “aromatherapy product” specially formulated with a blend of essential oils. It is designed to help ease discomfort associated with headaches, including migraines, sinus pressure, nausea, nervous tension, and sleeplessness. Coming in the form of a colorless oil at room temperature, it is intended for topical application to promote relaxation, soothe stress, and provide a calming effect. It supports a balanced nervous system while delivering a tonifying and revitalizing experience. |
| Reason: Among the many properties and uses for all of the ingredients of ActFast Natural are various calming, soothing, and analgesic effects. The basic properties of these ingredients in the processing described above remain essentially unchanged. There is no substantial transformation of the starting materials. Therefore, the ingredients of ActFast Natural retain their original country of origin identity. Specifically, the country of origin of natural menthol crystals, eucalyptus leaf oil, wintergreen leaf oil, and clove stem oil, is India, and the country of origin of natural camphor powder, turpentine bark oil, and peppermint leaf oil, is China. With regard to black cumin oil extracted from seeds of Indian origin in Sri Lanka, the country of origin of this ingredient is Sri Lanka, because oil is a new and different article of commerce which emerged after being extracted from the seeds. As there was no substantial transformation of the Chinese and Indian ingredients in ActFast Natural, the proposed marking “Made in Sri Lanka,” does not set forth the correct country of origin. Thus, the proposed marking is unacceptable for this item as the requirements of 19 U.S.C. 1304 and 19 CFR Part 134 have not been met. The final retail exterior packaging, and the roll on container should be marked “Product of China, India, and Sri Lanka.” |
| Ruling Date: Jan. 30, 2025 |
N344955: The tariff classification of a pair of costumes from China
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A pair of child-size costumes depicting different characters packaged and sold together. “Costume A” consists of a sleeveless pullover dress and headpiece and features large, visible, loose overlock stitching on the neck and deep back opening which is closed with a single small tab of hook and loop fastener. The spaghetti straps and armholes also have large, visible, loose overlock stitching as well as narrow exposed elastic stitched directly onto the straps with a single row of long, loose straight stitching. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem bottom has large visible loose overlock stitching, “Costume B” consists of a short sleeved pullover dress and headpiece and features large, visible, loose overlock stitching on the neck and deep back opening which is closed with a single small tab of hook and loop fastener. The short sleeves have large, visible, loose overlock stitching. The flimsy half elastic waist consists of a strip of exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The hem bottom has large visible loose overlock stitching, |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Jan. 30, 2025 |