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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N341568: 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, 9903.01.20, 9903.88.03, 17.2% + 10% + 7.5%, "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 386 (Canvas) 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 14 stitches per centimeter in the vertical direction. The weight of the face fabric and coating is 317.8 g/m2. The weft knit backing fabric weighs 211.8 g/m2. The total weight of the bonded fabric 529.6 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: Feb. 11, 2025 |
N345171: The tariff classification of a nail art tool from China
| HTS: 9603.30.6000, free, “brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10¢ each.” |
| Item: The item under consideration is the “Nailed it!” nail art tool. It is a manual hand tool with interchangeable heads, that when not in use, are stacked together to form the handle of the tool. There are four heads in total: two nylon brush heads, one for striping and one for detailing, and two metal tool heads, one for dotting, and one for manipulating gemstones. The tool’s intended use is for creating handmade artwork upon nails, both real and artificial. |
| Reason: N/A |
| Ruling Date: Feb. 11, 2025 |
N345224: The tariff classification of media storage sleeves from China
| HTS: 3926.90.9989, 9903.01.20, 9903.88.15, 5.3% + 10% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The five products under consideration are sleeves used to store media discs, such as CDs and DVDs. Item number 1 stores one disc, item number 2 stores two discs, item number 3 stores three discs, and item number 4 stores four discs. These sleeves feature margin holes and are intended to be used with media storage binders. Item number 5 stores one disc and features an adhesive backing allowing it to be attached to a desired surface. All five sleeves are made from polypropylene plastic and have a spun-bond non-woven protective liner. |
| Reason: N/A |
| Ruling Date: Feb. 11, 2025 |
N345364: Classification and country of origin determinations for three decorative pillows; 19 CFR 102.21(c)(5), last country where an important assembly or manufacturing process occurred
| HTS: 9404.90.2090, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Origin: Cambodia |
| Item: Article 1, a 2-Tone Cable Knit Decorative Pillow, measures approximately 20" (L) x 20" (W) x 8" (H) and has a rumba red 100% polyester cable knit fabric on the front, and a bright white 100% polyester knit plush fleece fabric on the back. It is stuffed with 500 grams of 100% polyester fiberfill encased in a 100% polyester woven pillow shell. The pillow edge is formed by folding the front fabric over the back fabric and then sewing around the pillow to form a 1" rumba red border. Article 2, an Icon Knit Decorative Pillow, measures approximately 20" (L) x 20" (W) x 7" (H) and has a 100% polyester knit fabric on the front and a 100% polyester knit fabric on the back. The knitting on the front produces images of five plush brown snowmen on a beige background, and the knitting on the back produces the inverse image, that is, five beige snowmen on a plush brown background. It is stuffed with 500 grams of 100% polyester fiberfill encased in a 100% polyester woven pillow shell. The pillow is finished with a knife edge seam. Article 3, a Fair Isle Decorative Pillow, measures approximately 12" (L) x 24" (W) x 6" (H) and has a rumba red 100% polyester knit fabric with a white snowflake design on the front and a rumba red 100% polyester knit fabric on the back. It is stuffed with 350 grams of 100% polyester fiberfill encased in a 100% polyester woven pillow shell. The pillow is finished with a knife edge seam. |
| Reason: With respect to the articles, since the pillows’ inner shell fabrics and the pillow blanks were made in China, and the pillows’ front and back fabrics were formed in Cambodia, where the pillows were subsequently sewn, there is no single country in which the most important assembly or manufacturing process occurred. Accordingly, since the pillows’ front fabrics, back fabrics, and pillow blanks were manufactured into pillows in Cambodia, the origin of the three pillows is Cambodia. |
| Ruling Date: Feb. 11, 2025 |
N345372: The country of origin of the LED tape light
| Origin: Taiwan |
| Item: The merchandise at issue is a 5-meter-long strip of LED lights wound onto a spool and packaged in a static shielding bag. Depending on the application, the 5-meter strip may be cut into shorter lengths at designated locations called solder pads, designated by the scissor icon and vertical dashed line in the center marked in the tape. Alternatively, several 5-meter strips may be connected to one another to create longer lengths. The manufacturing process scenario is as follows: the factory in China uses the materials and components of Chinese or Taiwanese origin to manufacture the LED tape light. In particular, the component LED package is from Taiwan. The fabrication of the LED package involves two main processes: (1) the fabrication of the LED die, followed by (2) the assembly of the individual LED package which consists of the unmounted LED die, plastic frame with copper solder pads and gold wires. The Chinese-originating components include the flexible printed circuit board (FPCB) and auxiliary materials, e.g., solder paste, tin wire, chemical cleaner, heat shrink tube and drying agent. |
| Reason: Based on the information presented in the manufacturing scenario, the Taiwanese-originating LED package (light source) is the single most important and critical component of the LED tape light, and it has a pre-determined end-use when imported into China. It does not undergo a change in use due to the assembly process in China. Therefore, the country of origin of the LED tape light will be Taiwan, and the China Section 301 remedies do not apply. |
| Ruling Date: Feb. 11, 2025 |
N345400: The country of origin of a power strip
| Origin: Philippines |
| Item: The merchandise under consideration is identified as the Power Strip, which is a plastic enclosure with six 3-prong grounded electrical sockets, an electrically protected lighted rocker on/off switch, and a three-foot power cord. The power strip is used to control and distribute electricity and is rated at 125 VAC at 15 A. The power strip consists of the power cord, the three electrical terminals, and the top/bottom plastic housing that are sourced from the Philippines, along with the switch and two short pieces of electrical wire that are sourced from China. In the Philippines, the top/bottom plastic housings are manufactured by injection molding. The power strip is then assembled by inserting the electrical terminals and switch into the housing, soldering the two wires and the switch onto the terminals and the power cord, then gluing the covers together. The power strip is tested and packaged for export to the United States. |
| Reason: Regarding the origin of the subject power strip, the assembly of the terminals and the switch into the plastic housing in the Philippines is not complex and does not substantially transform the electrical connection apparatus being assembled. However, the terminal strips, which establish the electrical connection and make up the six electrical sockets, the cord, the housing, and the assembly process, are all manufactured and/or performed in the Philippines. While the Chinese electrical switch is a necessary component to the power strip, the sum of the Philippine components and assembly establish the country of origin of the product. As a result of the forgoing, the Power Strip, is considered a product of the Philippines for origin and marking purposes at time of importation into the United States. |
| Ruling Date: Feb. 11, 2025 |
N345475: The tariff classification of printed wooden figures and pens from China
| HTS: 4911.91.4040, 9903.01.20, 9903.88.15, free + 10% + 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 subject merchandise is the “Peanuts: Color-in Wooden Scene Kit.” The kit consists of eight thin (3 mm thick) die-cut wooden “coloring boards” that are pieces of wood shaped and printed to resemble characters from the Peanuts comic strip, a wooden stand, and 12 color markers, all packaged together for retail sale in a colorful cardboard box with handle. The wooden coloring boards are line-printed on their faces with images of the various characters, Charlie Brown, Lucy, Schroeder, Snoopy, Peppermint Patty, Linus, Franklin, and Sally. The purchaser will use the markers to color the characters. A coloring guide is provided. After completion, the characters can be displayed together on the wooden stand. |
| Reason: N/A |
| Ruling Date: Feb. 11, 2025 |
N345733: The tariff classification of a tin oxide nano-particle suspension from Japan
| HTS: 3824.99.9397 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: Other: Other: Other: Other." |
| Item: a tin oxide nano-particle suspension, which is a combination of tin oxide and acetic acid |
| Reason: N/A |
| Ruling Date: Feb. 11, 2025 |
N345193: The tariff classification and country of origin a woman’s blazer; 19 CFR 102.21(c)(2)
| HTS: 6204.32.2030, 9.4%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of cotton: Other: Other: Women’s." |
| Origin: Cambodia |
| Item: A woman’s woven blazer constructed from 99% cotton and 1% elastane woven fabric. The tailored jacket is fully lined and made from more than four panels sewn together lengthwise. The garment features long sleeves, a notched collar, two faux pockets at the waist, a full front opening secured by a single button closure, and a rear center vent. |
| Reason: The subject garment consists of a shell fabric and a lining fabric, sewn and assembled with additional trims and accessories. These unassembled components are shipped to Cambodia, where the unassembled component parts become an assembled good of heading 6204, Harmonized Tariff Schedule of the U.S. Cambodia is where the “two or more” unassembled component parts change into an assembled good of heading 6204, HTSUS. In accordance with 19 C.F.R. 102.21(c)(2), the terms of the tariff shift requirement in paragraph (e) are met and the country of origin for the woman’s blazer is Cambodia. |
| Ruling Date: Feb. 10, 2025 |
N345197: The tariff classification of a jacket from Cambodia and a sleeveless padded jacket from China
| HTS: (1) 6210.20.5029, 7.1%, "Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other." (2) 6201.40.6020, 9903.01.20, 9903.88.15, 14.9% + 10% + 7.5%, "Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Padded, sleeveless jackets: Other." |
| Item: Style 1 is a men's jacket made from a two-layer laminated fabric, consisting of an outer layer of 100% polyester woven fabric and an inner layer of thermoplastic polyurethane film, bonded together. The laminated fabric is quilted in horizontal rows to a nonwoven polyfill batting. The fully lined garment features a full front opening that extends to the base of a scuba-type hood, an inner storm flap, long sleeves with elastic cuffs, and an elastic hem. The hood contains an elastic drawcord with locks for adjusting around the face and a zip-off insulated trim. The garment also includes zippered pockets below the waist, an interior zippered chest pocket, and interior mesh pockets. Style 2 is a men’s sleeveless padded jacket made from a 100% nylon woven fabric quilted to a poly fill nonwoven batting and lined with 100% polyester woven fabric. The garment features a full front opening with a reverse coil zipper that extends to the top of a stand-up collar, reverse coil zippered pockets below the waist, elastic bound armholes, and a hemmed bottom fitted with an elastic cord and toggle for tightening around the body. The garment also includes an interior chest pocket that can be used to pack and store the garment. |
| Reason: N/A |
| Ruling Date: Feb. 10, 2025 |