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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N345734: The tariff classification of a steel, round-head, fin-neck bolt from China
| HTS: 7318.15.2055, 9903.01.20, 9903.88.03, free + 10% + 25%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Bolts and bolts and their nuts or washers entered or exported in the same shipment: Having shanks or threads with a diameter of 6 mm or more: Other: With round heads: Other.” |
| Item: The product is a steel round head fin neck bolt, commonly known as a timber bolt. This partially threaded fastener is made of carbon steel with either a mill finish or a hot-dip galvanized finish. There are 4 fins under the round head that prevent the bolt from turning in the timber. The bolt is available in two sizes: 7/8 inches in diameter by 46.5 inches in length, or 1 inch in diameter by 46.5 inches in length. The bolts are imported with their nuts or washers in the same shipment. The nuts and washers are shipped in woven bags and packed together with their bolts. You state this bolt is specifically designed for use in wood-to-wood or wood-to-metal connections and can be used in applications such as heavy timber construction, bridges and boardwalks, utility poles and cross arms, docks and marine structures, and wooden playgrounds and parks. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345770: The tariff classification of a plastic bushing from Vietnam
| HTS: 3926.90.9989, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The product is “BUSHING, 1.75 x 1.5, NYLON.” It is made wholly of nylon plastic and is a part of the extension foot assembly for a table leg. The bushing measures 1.5 inches in height and at the widest point is 1.75 inches in diameter. The exterior of the bushing features rungs and the interior is hollow with threading. This component will be imported in bulk as a replacement part. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345907: The tariff classification of elastomeric ethylene copolymers from Belgium
| HTS: 3901.90.1000, free, “polymers of ethylene, in primary forms: other: elastomeric.” |
| Item: Item 1 is ELVALOY AC 3217 Acrylate Copolymer. The product is a copolymer of ethylene and butyl acrylate. The ethylene monomer comprises greater than 50 percent, but less than 95 percent by weight of the copolymer. It is available in pellet form and is used in medical packaging. Item 2 is FUSABOND A560 Functional Copolymer. The product is a chemically modified ethylene acrylate copolymer. The ethylene monomer comprises greater than 50 percent, but less than 95 percent by weight of the copolymer. The product is used as an impact modifier to provide a combination of flow and toughness for glass-filled polyamide compounds. It is available in pellet form. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345287: The country of origin of a yacht
| Origin: Taiwan |
| Item: The article is the Nordhavn 80 yacht, built in Taiwan and China. The hull or superstructure of the yacht is manufactured in Taiwan of fiberglass reinforced plastic or “FRP.” The construction of a FRP yacht uses a series of molds for the hull, the decks, the fuel tanks, waste tanks, and water tanks. The molds are prepared for construction with a machine buffing, and layers of wax are applied to the surface to ease the eventual release of the part from the mold. After this, many layers of laminate, which is fiberglass that has been wetted with resin, is then laid by hand into the mold and rolled out. While the hull is in the mold, there are engineered stringers that are added into the hull by laminating them to the hull structure to provide additional strength. Once the stringers are added bulkheads will be laminated into the hull structure at the specified (engineered) locations. The tanks and the decks are laminated using molds and the same procedure as above. Once the hull, the tanks and decks are cured the tanks are added into the hull, and further parts are added into the hull. The next step is joining the decks to the hull. The wheelhouse, Portuguese bridge, salon and bulwarks are also crated in a single mold for a strong joint-free structure. When the yacht departs Taiwan for China, the engines from the United States and the stabilization system have already been installed. The labor performed in China is to finish the interior woodwork, install the cabinetry, the stone counter tops, the stone floors, finish painting the interior, finish the plumbing and wiring, and install the appliances, such as a washer, dryer, stove, oven, refrigerator, coffee maker, and a wine cooler, parts, and accessories. |
| Reason: The processes performed in China do not transform the yacht into a new and different article. The installation of the cabinetry, appliances, etc., and painting are finishing operations to enhance the yacht. As a result, no substantial transformation occurs in China. Therefore, the country of origin of the Nordhavn 80 yacht will be Taiwan for Section 301 and marking purposes. Therefore, trade remedies under Section 301, as amended, from China will not apply. The appliances, such as the washer, dryer, stove, oven, refrigerator, coffee maker, and wine cooler will retain their country of origin where they underwent a production. Trade remedies and other restrictions may apply to the appliances, when imported installed into the Nordhavn 80 yacht. |
| Ruling Date: Feb. 19, 2025 |
N345328: The country of origin of OLED modules
| Origin: Korea |
| Item: The merchandise is OLED Modules for smartphones and tablets. These OLED display screen modules, which are designed to display information, are intermediate articles intended for use in the manufacturing of smartphones or tablets. The manufacturing steps performed in Korea to create the OLED cell for model 1, which is used in a smartphone, includes a fabrication process that consists of the following steps: the thin film transistor (TFT) process, the evaporation (EV) process, the encapsulation (EN) process, and the cell cutting process. The TFT and EV processes determine the resolution, size, luminance, maximum scanning rate, color depth, etc., of the OLED modules. The first step in creating the OLED cell is the FAB process. During this process, the TFTs are formed on a glass substrate by repeating patterning and deposition; thereby, forming a TFT glass. The second step is the EV process. An EV glass is formed from the TFT glass by depositing organic electroluminescent layers and cathodes on top of the glass substrate formed by the TFTs. The TFT and EV processes determine the resolution, size, luminance, maximum scanning rate, color depth, etc., of the OLED modules. The third step is the (EN process), in which the EV glass is bonded to another glass or covered by a thin film to prevent oxygen and moisture from penetrating the EV glass, thereby forming an EN glass. Lastly, the cell is cut into the final products and tested. For model 2, the cutting processes are performed in China. In China, the assembly process occurs for both models. |
| Reason: The Korean OLED panel, which is the dominant component of the OLED module, does not undergo a substantial transformation as a result of the processing that takes place in China. The OLED panels have a predetermined end use when they are exported from Korea and retain that identity after the processing that takes place within China. Therefore, since a substantial transformation does not occur as a result of the Chinese processing, the country of origin of the finished OLED modules will be Korea for origin purposes at the time of importation into the United States and as such, the Section 301 Trade remedy would not be applicable. |
| Ruling Date: Feb. 19, 2025 |
N345329: The country of origin of OLED modules
| Origin: Korea |
| Item: The merchandise is OLED modules for tablets and smartphones. These OLED display screen modules, which are designed to display information, are intermediate articles intended for use in the manufacturing of smartphones or tablets. The components of the OLED Module are the OLED cell, which enables the OLED characteristics of the module, the polarizer (POL), the display driver integrated circuit (DDI), the flexible printed circuit assembly (FPCA), and the display cover window. The OLED Cell, which is composed of self-illuminating organic materials for each model in question, is manufactured in Korea. The OLED Cell Fabrication process involves the following steps: the thin film transistor (TFT) process, evaporation (EV) process, encapsulation (EN) process, and cell cutting process. During the first step in creating the OLED cell fabrication (FAB process), the TFTs are formed on a glass substrate by repeating patterning and deposition, thereby forming a TFT glass. In the second step, the (EV process), produces/creates an EV glass from the TFT glass by depositing organic electroluminescent layers and cathodes on top of the glass substrate formed by the TFTs. Both the TFT and EV processes determine the resolution, size, luminance, maximum scanning rate, color depth, etc., of the OLED modules. The third step is the (EN process), in which the EV glass is bonded to another glass or covered by a thin film to prevent oxygen and moisture from penetrating the EV glass, thereby forming an EN glass. Lastly, the cell is cut into the final products and tested. In Vietnam, where the second step occurs, the assembly (ASSY) process occurs for both models. |
| Reason: The Korean OLED panel, which is the key component of the OLED module, does not undergo a substantial transformation as a result of the processing that takes place in Vietnam. The OLED panels have a predetermined end use when they are exported from Korea and retain that identity after the processing that takes place within Vietnam. Accordingly, the country of origin of the finished OLED modules will be Korea for origin purposes at time of importation into the United States and as such, the Section 301 Trade remedy would not be applicable. |
| Ruling Date: Feb. 19, 2025 |
N345496: The country of origin of Thin Film Transistor Modules
| Origin: Taiwan |
| Item: The item under consideration is a Thin Film Transistor Sensor Module, which is a device designed to detect or sense light of extremely short wavelength and convert electrical (analog) signals into digital signals. The module measures roughly 269.2mm by 362.1mm by 15.5mm. These modules are designed for use in a variety of applications, including medical imaging, security screening, industrial inspection, astronomy, and archaeology. Critical components of the TFT Sensor Module will be produced primarily in Taiwan, with some processing taking place in China. The core parts of the TFT Sensor Module will be manufactured under the first two processing steps in Taiwan. First, the TFT-Photodiode Sensor Process, and second, the Driver COF and Readout COF Bonding Process. The third step occurs in China where a processing step to deposit a layer of chemical and aluminum will take place. The fourth step is back in Taiwan and includes the system board and component assembly process. Finally, the finished articles are packaged and shipped from Taiwan. |
| Reason: Regarding the country of origin of the subject TFT Sensor Module, the TFT-photodiode sensors manufactured in Taiwan imparts the essence of the finished module. At the end of step two, the semi-finished TFT Sensor Module is capable of detecting light and converting it into electrical (analog) signals, which the Readout COF then converts into digital signals. At this point, the end-use of the module is predetermined, as it could not be used for any other purpose than that of a light sensor module. Further, the additional processing performed in China simply enhances the capabilities of the module and does not substantially transform the module into a new and different article of commerce with a name, character, and use distinct from that of the exported good. Therefore, the country of origin of the TFT Sensor Module is Taiwan. |
| Ruling Date: Feb. 19, 2025 |
N345564: The tariff classification of a women’s upper body garment from China
| HTS: 1901.90.9195, 9903.01.20, 9903.88.15, 6.4% + 10% + 25%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: The knitted vest poncho is a poncho-like garment constructed from 45% recycled polyester, 37% polyester, 8% acrylic, 7% wool, and 3% spandex. The garment is a pull-over type that drapes over the shoulder. The no-sleeve garment extends from the shoulder down to below the waist, features a V-shaped front neckline with open sides from shoulder down to the hem, and side ties on each side. |
| Reason: N/A |
| Ruling Date: Feb. 19, 2025 |
N345644: The country of origin of a garage door opener set
| Origin: China |
| Item: The EasyRoller14 Operator is an automatic garage door opener for rolling sheet doors. It is intended for commercial applications and imported as a set containing a main operator unit, wall transmitter, remote control transmitters, and photo electric safety beams. The remote control transmitters are used to wirelessly open and close the rolling sheet door. The wall transmitter serves the same purpose but can operate as either a wired or wireless device. The components for the EasyRoller14 Operator set are consolidated, assembled, and programmed in Australia. The remote control transmitters, wall transmitter, and photo electric safety beams are sourced from China as pre-built units. |
| Reason: When the printed circuit board assembly arrives in Australia, it is already populated with the necessary electrical components and electrical connectors (e.g., terminal blocks, headers, jumpers, etc.) for a corresponding subassembly. These subassemblies arrive in Australia ready for final assembly and incorporate components that are critical to the unit’s function, such as the gear and motor assembly, clutch assembly, and more. The subsequent operations that occur in Australia do not change the foreign subassemblies. Thus, based on the totality of the circumstances, the country of origin of the EasyRoller14 Operator set, as described above, will be China. |
| Ruling Date: Feb. 19, 2025 |
N345699: The Country of Origin of Fully Cooked Chicken
| Origin: China |
| Item: Portions of chicken that is raised, slaughtered, cut and packed in the United States are exported to China, where they are processed into five finished products of seasoned chicken. |
| Reason: Regarding the fully cooked chicken products, the articles are substantially transformed by the processing that occurred in China. Accordingly, the finished goods are products of China. |
| Ruling Date: Feb. 19, 2025 |