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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N345569: The tariff classification of empty plastic bottles with caps from China
| HTS: 3923.30.0010, 9903.88.03, 3% + 25%, "articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: of a capacity not exceeding 50 ml." |
| Item: The product under consideration is an empty plastic nasal spray bottle with integrated applicator tip and a removable plastic cap. After importation, the bottles will be filled with the medicament. The bottles are designed to permit patients to self-administer nasal spray and are disposable. The product is dispensed by pressing the “belly” of the bottle. The bottles are manufactured in 30 ml and 15 ml sizes and will be imported with their caps. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2025 |
N341935: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s trousers from Guatemala
| HTS: 6203.49.5015, 27.9%, "Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Other: Of artificial fibers: Trousers, breeches, and shorts: Other: Other: Trousers and breeches: Men’s." |
| DR-CAFTA: No |
| Item: A pair of men’s trousers stated to be constructed from 70% rayon, 26% nylon, and 4% spandex woven fabric. It features a flat waistband; a zippered fly front opening with a metal clasp closure and a button closure on the waistband; two inset pockets at the waist; two rear welt pockets with button closures; and hemmed leg openings. While the waistband of the submitted sample has six belt loops, larger sizes may feature eight belt loops. The product is cut, sewn, and assembled in Guatemala from fabric of Chinese origin, and that the finished garments will be exported directly from Guatemala to the United States. |
| Reason: Since the fabric of the trousers is produced in China, the trousers are not wholly produced within the DR-CAFTA territory or produced entirely within the DR-CAFTA territory exclusively from originating materials. Moreover, they do not meet the specific rule of origin, set out in HTSUS, GN 29(n)/62.15, that applies to their tariff classification. |
| Ruling Date: Feb. 4, 2025 |
N344992: The tariff classification of a seawater treatment barge from Indonesia
| HTS: 8905.20.0000, free, “Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms: Floating or submersible drilling or production platforms.” |
| Item: The article under consideration is the Seawater Treatment Plant Barge. The STP Barge is designed to support sustained oil production by treating seawater for injection into subsurface reservoirs. The purpose is to maintain the oil reservoir pressure, which naturally declines as oil is extracted, facilitating oil extraction by pushing the remaining oil out of the reservoir pores. The STP Barge is a combined asset consisting of a flat-bottomed, unpowered floating barge from South Korea, and a seawater treatment plant (STP) manufactured in Indonesia subsumed into its deck in Indonesia. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2025 |
N345056: The tariff classification of a men’s upper body garment from China
| HTS: 6110.30.3053, 9903.88.15, 32% + 7.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." |
| Item: A men’s upper body garment constructed from a 73% polyamide and 27% spandex knit fabric bonded with bonding glue to a 73% polyamide and 27% spandex knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. Since the garment fabric is not assembled with a sheet or film of plastic, it does not meet the definition of a laminated fabric as described in Note 3 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS). Also, the glue between the fabric layers is not visible in cross-section. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2025 |
N345175: The tariff classification of a plastic bank from China
| HTS: 3924.90.5650, 9903.88.15, 3.4% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: The item is the Plush Pig with bank feature. The article is available in five different styles. Santa Claus Plush Pig with bank feature, Polar Bear Plush Pig with bank feature, Penguin Plush with bank feature, and Halloween Ghost Plush with bank feature. All the items are made of 100% knitted polyester fabric and contain a plastic coin slot. |
| Reason: This item is a composite good within the meaning of General Rule of Interpretation (GRI) 3. Coins and bills can be accessed and stored in the banks’ plastic components. The banks serve a utilitarian purpose. The banks’ knitted polyester fabric material performs a subordinate role. Therefore, the plastic material components provide the essential character within the meaning of GRI 3(b). |
| Ruling Date: Feb. 4, 2025 |
N345204: The tariff classification of aluminum light poles from Canada
| HTS: 9405.99.4020, 6%, "lamps and light fittings..., parts, other, other..., lampposts and bases for lampposts, of aluminum." |
| Item: Light poles each consisting of a 4-inch or 5-inch round or square aluminum tube with a base plate that can range in height from 8 feet to 30 feet.The customer has the option to choose a hand hole opening welded to the side of the poles. Each pole can have different “add-on” components in use. These components will include the aluminum base covers, aluminum bullhorns and galvanized steel anchor bolts for the installation of the light poles. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2025 |
N345211: Country of origin determination for a plush toy elephant and blanket; 19 CFR 102.21(c)(2); tariff shift
| Origin: Vietnam and China |
| Item: The blanket and plush toy elephant are composed of 100% polyester knit pile fabric. The blanket measures 30 x 40 inches with edges folded over and sewn. The plush toy elephant measures 14 x 5.5 inches.The manufacturing operations are as follows: In China, Pile fabric is knitted and exported to Vietnam in rolls. In Vietnam: Blanket fabric is cut and sewn. Plush toy is cut, sewn to shape, stuffed and hand-stitched closed. This will be sold in the United States as a set.The plush toy elephant and blanket are not to be considered a set under the General Rules of Interpretation (GRI), as they are easily separated from one another and each may be used alone for distinctly different activities. Due to the independent nature of the plush toy elephant and blanket, they will be classified separately. |
| Reason: Regarding the plush toy elephant, the fabric composing the toy’s body shell is sourced in China and shipped to Vietnam in rolls (i.e., uncut and not sewn to shape). In Vietnam the plush toy elephant is cut and sewn to shape using the fabric sourced in, and shipped from, China. It is the cutting and sewing to shape that determines the character of the article, namely the elephant toy shape. Therefore, the fabric sourced in China and shipped to Vietnam undergoes a substantial transformation by being cut to shape, sewn, stuffed and hand-stitched into the plush toy. Therefore, the country of origin of the plush toy elephant is Vietnam. The fabric comprising the blanket is formed by a fabric-making process in China. Thus, per the terms of the tariff shift requirement under paragraph (e) and in accordance with 19 C.F.R. 102.21(c)(2), the country of origin of the blanket is China. |
| Ruling Date: Feb. 4, 2025 |
N345355: The tariff classification of a 1998 Land Rover Defender 110 from South Africa
| HTS: 8704.31.0120, 25%, “Motor vehicles for the transport of goods: Other, with only spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons: G.V.W. not exceeding 2.5 metric tons.” |
| Item: A 1998 Land Rover Defender 110, VIN SALLDHM97WF828812, manufactured in South Africa. The headlights/taillights will be changed to LED and the carpet on the floor replaced with a teak wood flooring. Additionally, there were two safari hatches installed in the roof by a previous owner. These changes are not substantial and would not change the ultimate classification or admissibility of the vehicle into the United States. |
| Reason: N/A |
| Ruling Date: Feb. 4, 2025 |
N345420: The tariff classification of casters from Germany
| HTS: (1) 9402.90.0020, free, “[m]edical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: [o]ther: [o]ther.” (2) 9018.90.6000, free, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …; parts and accessories thereof: … [e]lectro-medical instruments and appliances and parts and accessories thereof: [e]lectro-surgical instruments and appliances, other than extracorporeal shock wave lithotripters; all the foregoing and parts and accessories thereof.” |
| Item: (1) Integral Smart Casters are single-wheeled swivel casters. Each caster comprises a plastic wheel, a housing made of steel sheet, and a stem fitting with a cam hole for profile bars. The wheel measures 150 mm in diameter with a tread width of 32 mm. Both casters are suitable for use solely or principally with the birthing bed. (2) Integral Casters are rigid casters with a central lock. Each caster comprises a plastic wheel, a housing, and a stem fitting with a cam hole for profile bars. The wheel measures 100 mm in diameter with a tread width of 32 mm. They are solely used on the da Vinci Surgical Robot. |
| Reason: The flimsy man-made textile dress provides the essential character of the set. |
| Ruling Date: Feb. 4, 2025 |
N344961: The country of origin of automotive radiators
| Origin: Thailand |
| Item: The articles under consideration are radiators with an oil cooler and without an oil cooler, which are essential parts of a car’s cooling system. The tank, gasket, head plate, flat aluminum material, side plate, other accessories, and the oil coolant, when applicable, are imported into Thailand from China. In Thailand, the Chinese-origin raw aluminum is folded, rolled, and cut to length to form welded flat tubes in a special welding tube machine. To manufacture the fins, the Chinese origin raw aluminum is sent through another machine where it is formed, compressed, and cut to length to create the fins. The radiator core is fabricated by assembling the welded flat tubes and cooling fins in alternating layers. Once the desired length of the core is achieved, the header plates and side plates are joined tightly to the core. After fabrication, the radiator core must undergo a brazing process to ensure that all joints and spaces are tightened together and sealed to prevent any fluid leaks. |
| Reason: The substantial transformation of the flat raw aluminum from China into radiator cores occurs in Thailand and the final assembly of all components is also done in Thailand. As a result, the country of origin for the Radiators With Oil Cooler, Radiators Without Oil Cooler, will be Thailand and trade remedies under Section 301, as amended, from China will not apply. |
| Ruling Date: Feb. 3, 2025 |