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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N345326: The country of origin of a Koda Universal Serial Bus (USB) storage device
| Origin: Taiwan |
| Item: The Koda USB storage device. This USB drive has an internal memory size of 16 GB. It will also be manufactured with memory sizes of 32 GB, 64 GB and 128 GB. Moreover, the subject USB drive stores data, which can be read through the USB port on devices, such as computers, smartphones, digital cameras, etc. The production processes can be divided into three phases: printed circuit board assembly (PCBA) via a surface mount technology (SMT) process (performed in Taiwan), encapsulation process (performed in Taiwan), and testing and final packaging (performed in Vietnam). First, the PCBA is manufactured in Taiwan via the surface mount process. During this manufacturing process, Taiwanese electronic components are populated onto the bare printed circuit board. Next, the memory chip is manufactured in Taiwan. During this process, the Taiwanese wafer goes through several steps, such as grinding, polishing and dicing, which transforms the wafer into a memory chip. The memory chip is then assembled onto the PCBA. After that, the PCBA with memory chip goes through several processes of encapsulation, such as die-bonding, molding, etc., which produces the User Datagram Protocol (UDP). After the UDP is produced, it is shipped to Vietnam for final testing, laser edging, assembly with the USB housing, and packaging for shipment to the United States. |
| Reason: Regarding the origin of the subject USB drive, the PCBA with the memory chip imparts the character of the finished device. The PCBA with the memory chip performs the essential functions of the USB drive. Further, the assembly process performed in Vietnam does not substantially transform the PCBA with memory chip into new and different articles of commerce. Based upon the facts presented, the origin of the subject USB device will be Taiwan. |
| Ruling Date: Feb. 12, 2025 |
N345344: The tariff classification of plastic mesh from China
| HTS: 3926.90.9989, 9903.88.15, 9903.01.20, 5.3% + 7.5% + 10%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The merchandise under consideration is a polymeric mesh/netting made wholly of polyethylene plastic. The mesh is made through an extrusion die process and weighs 550 to 580 grams per square meter. It is used in construction to facilitate water drainage by creating an air space between the inner wall and the exterior cladding. The product is sold by the roll measuring 1 meter wide by 18.58 meters in length. |
| Reason: N/A |
| Ruling Date: Feb. 12, 2025 |
N345350: The tariff classification of IPS Ivocolor Essence 1.8g E22 Basic Yellow from Liechtenstein
| HTS: 3207.20.0000, 4.9%, "Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enameling or glass industry; glass frit and other glass, in the form of powder, granules or flakes: Vitrifiable enamels and glazes, engobes (slips) and similar preparations." |
| Item: The subject product, IPS Ivocolor Essence 1.8g E22 Basic Yellow, is a powder stain/glaze material used for the individual staining and glazing of dental ceramic materials. These products are coordinated with layering ceramics, press ceramics, and CAD ceramics. They are used to individually characterize dental restorations to imitate fissures or discolorations of the teeth, and to stain the dental restoration as closely as possible to the natural neighboring teeth using the different available shades. The subject product is primarily made up of silicone dioxide and inorganic pigments and used to create ceramic restorations for patients with permanent teeth. |
| Reason: N/A |
| Ruling Date: Feb. 12, 2025 |
N345397: The country of origin of NanoCure
| Origin: Mexico |
| Item: The SprintRay NanoCure is a post-curing device measuring 7.9 x 8 x 13.5 in. (W x D x H) that uses two wavelength (365 nm and 385 nm) LED lights to cure 3D printed dental appliances. It is designed for dental offices, enabling practitioners to have a curing device chairside. The device utilizes a combination of ultraviolet (UV) light and heat to transition 3D printed parts from their initial “green state,” where polymerization is incomplete, to a fully cured final state. The main components of the device are identified as a motherboard, a UV panel, a heater, and a fan. The NanoCure is designed and developed in the United States. Components from various countries are fully assembled in Mexico. |
| Reason: Based on the information presented, the NanoCure’s functionality is driven by its motherboard and UV LED boards, which are manufactured in Mexico. The production and assembly steps performed in Mexico in totality are complex and constitute a substantial transformation of the foreign origin components into a fully functional post-curing device. Accordingly, the country of origin of the NanoCure will be Mexico for purposes of applying trade remedies under Section 301. |
| Ruling Date: Feb. 12, 2025 |
N345520: The tariff classification of Phenol, 4-(1,1-dimethylethyl)-, polymer with sulfur chloride from China
| HTS: 3824.99.2900, 9903.01.20, 9903.88.03, 6.5% + 10% + 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: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other." |
| Item: The substance under review has a chemical name of Phenol, 4-(1,1-dimethylethyl)-, polymer with sulfur chloride, with a CAS Number of 60303-68-6. Rosinox is a bleaching agent and catalyst for the disproportionation of rosin and rosin esters, and also an antioxidant and stabilization agent for them as well. It is also used in adhesives, coatings, inks, and rubber applications. |
| Reason: N/A |
| Ruling Date: Feb. 12, 2025 |
N345524: The country of origin of Silicon Wafers
| Origin: Taiwan |
| Item: The items concerned are silicon wafers manufactured within Taiwan, which have an epitaxial growth layer added within China. At the time of manufacture within Taiwan, the wafers are almost 100% silicon and are doped for use in electronics. The wafers are doped with either boron, phosphorus, or arsenic based on the customer’s request and design. Boron is used for P-type doping to provide an excess of positive charge carriers called “holes.” Phosphorus and arsenic are used for N-type doping to provide an excess of negative charge carriers. The silicon epitaxial layer is also doped, with the same chemical element that is used to dope the wafer. Boron doped silicon wafers from Taiwan undergo boron doped epitaxy in China (homoepitaxy). Similarly, phosphorus doped silicon wafers from Taiwan undergo phosphorus doped epitaxy in China, and arsenic doped silicon wafers from Taiwan undergo arsenic doped epitaxy in China. As the epitaxial layer is doped with the same chemical element as the base wafer, (i.e. boron doped wafer with epitaxial layer of boron doped silicon) there is no change in the electrical attributes of the wafer. Once the epitaxial layer is added, the wafer does not incorporate a positive/negative (p/n) junction. The positive/negative(p/n) junction is formed during downstream customer fabrication. |
| Reason: The processing that takes place within Taiwan is both meaningful and complex, resulting in the creation of doped silicon wafers (blank wafers). The character of these particular wafers is imparted by the material used to manufacture the wafer (silicon) and the type of dopant used to provide a particular electrical attribute (positive or negative). The wafer would be considered the dominant component. The wafers do not undergo a substantial transformation as a result of the manufacturing process that takes place within China. The wafers retain their identity and predetermined end use. Their electrical attributes are not changed as a result of the Chinese processing, (i.e. no P/N junction is formed). Therefore, since a substantial transformation does not occur as a result of the Chinese manufacturing steps, the country of origin of the epitaxial (blank) wafers will be Taiwan for the purposes of applying current trade remedies under Section 301. |
| Ruling Date: Feb. 12, 2025 |
N345534: The tariff classification of peat-based growing media from Canada
| HTS: 2703.00.0000, free, "peat (including peat litter) whether or not agglomerated." |
| Item: The five products under consideration are peat-based growing media for commercial growers and consumers. Item 1 is Gardener’s SW Potting Mix. It consists of 85.81% sphagnum peat moss, 11.22% perlite, 0.18% wetting agent, 0.74% dolomite, 2.03% ground limestone, and 0.03% mycorrhizae. Item 2 is Premium Veg & Herb. It consists of 51.03% sphagnum peat moss, 44.98% sphagnum peat humus, 2.2% perlite, 0.09% wetting agent, 1.68% ground limestone and 0.02% mycorrhizae. Item 3 is BRK 20 Mycorrhizae. It consists of 48.08% sphagnum peat moss, 4.86% perlite, 44.44% processed bark, 0.12% wetting agent, 0.5% dolomite, 1.98% ground limestone and 0.02% mycorrhizae. Item 4 is BX Mycorrhizae. It consists of 85.62% sphagnum peat moss, 10.72% perlite, 0.17% wetting agent, 0.73% dolomite, 2.73% ground limestone and 0.02% mycorrhizae. Item 5 is FPX Perl MYC+BIOF. It consists of 87.01% sphagnum peat moss, 11.01% perlite, 0.75% dolomite, 1.12% ground limestone and 0.10% mycorrhizae. |
| Reason: N/A |
| Ruling Date: Feb. 12, 2025 |
N345555: The tariff classification of the “UNO SPIN” game from Vietnam
| HTS: 9504.90.9080, free, “Video game consoles and machines, articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other: Other: Other.” |
| Item: The article under consideration is the “UNO SPIN” game, consisting of 112 UNO cards, a 10 ½” plastic spin wheel, and instructions. The spin wheel rests flat on a surface and has two tray slots for cards in play, and cards discarded. The game is played in the same way as the classic UNO game, except for “spin cards” mixed into the deck directing a player to spin the wheel and get instructions for their next move. When a player has only one card left, they must yell "UNO!”. The first player to get rid of their last card wins the hand. The game is designated for ages 7 and above. |
| Reason: N/A |
| Ruling Date: Feb. 12, 2025 |
N345683: The tariff classification of a windbreaker from Vietnam
| HTS: 6202.40.7000, 7.1%:, “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Water resistant.” |
| Item: The item, Concurve GWS, is a women's windbreaker made from a 100% nylon woven fabric treated with a durable water repellent (DWR), and lined with a 2-layer laminated fabric consisting of a 100% polyamide knit fabric bonded to a polyethylene film. The lining extends to the zipper. The garment includes a lightweight, 100% polyester, knit pile fabric interlining sewn between the outer shell and the lining. The garment features a full front opening with a zipper closure extending to the top of a stand-up collar and an inner storm flap. It includes long sleeves with articulated elbows and elastic inserts, zippered welt pockets below the waist, and a curved hem with elastic inserts at the side seams. |
| Reason: N/A |
| Ruling Date: Feb. 12, 2025 |
N345712: The classification and country of origin of a lifejacket inflator and components of an inflator
| HTS: (1), (2) 8481.90.5000, 3%, “taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Parts: Other parts of hand operated and check appliances of other materials.” (3) 8481.80.5090, 3%, “taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: other appliances: hand operated: of other materials.” (4) 8481.80.5090, 3%, “taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: other appliances: hand operated: of other materials.” |
| Origin: Sweden |
| Item: The items in question are caps and bodies that make-up a mechanical inflator. The inflator is used to mechanically fill an inflatable lifejacket, e.g., USCG Type I or Type II. The user pulls a tab on the inflator that releases a coiled spring, and this action creates a force that punctures a cylinder containing CO2 gas. Item 1, the automatic/manual cap, imparts the "manual" feature of the inflator. It consists of a plastic "inflation" tab connected to a pull-cord mechanism. Item 2 (model numbers M1 or M2), a manual cap, can be used in place of the automatic/manual cap. Item 3 (model numbers MA1, M2, A1 and M1), the body, is designed to hold the compressed gas cylinder and contains a spring-loaded piercing device for puncturing the cylinder. Although the piercing device must be reset after each use, the internal body is not reusable. The internal body can be used with either the manual or the automatic cap. Item 4 (model numbers MA1, M2, A1 and M1) consists of a threaded cylinder filled with 10-60 grams of CO2 gas joined to a body (item 3). The final assembly for the individual cap and body occurs in Sweden. |
| Reason: When entered as a unit, the cap and the body are manually locked in place. This process does not result in a substantial transformation in Sweden. Each cap and body is assembled in Sweden from components manufactured in Sweden. Therefore, in the instances when the cap and body are entered separately or in different quantities, the country of origin for the individual cap (items 1 and 2) and body (item 3) is Sweden. When the cap and body, which are both of Swedish origin, are joined or entered together in the same shipment in the same quantities, the country of origin is Sweden. Regarding the country of origin of item 4, which is a composite good that consists of a Swedish manufactured body and a CO2 gas cylinder from Austria or Japan. The CO2 cylinder has undergone sufficient change in Sweden to afterwards emerge with a new name, character, and use that is different from what the gas cylinder possessed prior to the assembly process in Sweden. The assembly operation performed in Sweden, which includes attaching the cylinder to a Swedish manufactured body transforms the CO2 cylinder into an inflator for a life jacket. Based on the totality of the circumstances, the country of origin for item 4 is Sweden. |
| Ruling Date: Feb. 12, 2025 |