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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N345604: The tariff classification of girls’ shoes from Hungary
| HTS: 6403.91.9051, 10%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: other.” |
| Item: Five shoe styles valued over $17/pair. Style 1 and 2 are closed-toe/closed-heel, above-the-ankle, girls’ boots. The external surface area of the uppers is predominately made of cowhide leather. Both styles are secured to the foot by two straps with hook and loop closures on the lateral side. The rubber/plastic outer soles have heels incorporating wedges that promote the outward rotation of the foot. Because the styles are readily wearable by the general population, not custom-made, and are manufactured for both feet in various sizes, they are considered footwear classifiable in Chapter 64 and not orthopedic appliances. Style 3 is a closed toe/closed heel, above-the-ankle, girl’s shoe. It features cutouts on the vamp and sides of the foot. The external surface area of the upper consists of cowhide leather. Style 4 is an open toe/closed heel, above-the-ankle, girl’s shoe. The rubber/plastic outer sole has a heel incorporating a wedge that promotes the outward rotation of the foot. Because the style is readily wearable by the general population, not custom-made, and is manufactured for both feet in various sizes, it is considered footwear classifiable in Chapter 64 and not an orthopedic appliance. Style 5 is an open toe/closed heel, above-the-ankle, girl’s shoe. The leather upper features three straps. The rubber/plastic outer sole has a heel that incorporates a wedge that promotes the outward rotation of the foot. Because the style is readily wearable by the general population, not custom-made, and is manufactured for both feet in various sizes, it is considered footwear classifiable in Chapter 64 and not an orthopedic appliance. |
| Reason: N/A |
| Ruling Date: Feb. 21, 2025 |
N345609: The tariff classification of boys’ shoes from Hungary
| HTS: 6403.91.6090, 8.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: for men, youths and boys: other: other: other.” |
| Item: five boys’ casual shoes valued at over $20 per pair |
| Reason: N/A |
| Ruling Date: Feb. 21, 2025 |
N343594: The country of origin of sucralose (CAS No. 56038-13-2) imported in bulk form
| HTS: 3901.90.1000, free, “polymers of ethylene, in primary forms: other: elastomeric.” |
| Item: Sucralose (CAS No. 56038-13-2), is an artificial sweetener used as a sugar substitute.Sucralose-6-acetate sourced from Country A is shipped to Country B where the manufacturing process occurs. The production begins with an alcoholysis process which constitutes dissolving sucralose-6 acetate in methanol, followed by a reaction with sodium methoxide to produce sucralose and methyl acetate. The resulting product is neutralized through a resin bed and further subjected to a series of processes to recover reagents, remove impurities, and obtain dried sucralose. The processing performed in country B demonstrates that a chemical reaction occurs transforming sucralose-6-acetate (CAS No. 105066-21-5) into sucralose (CAS No. 56038-13-2). |
| Reason: The country of origin of the sucralose, having undergone a chemical reaction, will be Country B. Country B is a country other than China and the sucralose is therefore not subject to Section 301 trade remedy duties. |
| Ruling Date: Feb. 20, 2025 |
N344377: The tariff classification of a trimer acid mixture (CAS# 68937-90-6) from China
| HTS: 3824.99.4190, 9903.88.03, 9903.01.20, 4.6% + 25% + 10%, “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: Fatty substances of animal or vegetable origin and mixtures thereof: Other.” |
| Item: The instant product is a trimer acid mixture (CAS # 68937-90-6). It has the product code of BX-6T. It is a black viscous liquid at room temperature, non-toxic and non irritating, soluble in most solvents and insoluble in water. Among its various uses are as a corrosion inhibitor, lubricant, alkyd resin epoxy ester resin comonomer, polymer building block, and a surfactant for industrial applications. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345371: The classification and country of origin of a vacuum seal bundle
| HTS: 8414.10.0000, 2.5%, “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Vacuum pumps.” |
| Origin: Taiwan |
| Item: The merchandise in question is the SealVax Premium Special Bundle. The bundle consists of a vacuum pump, a universal serial bus (USB) charging cable, threaded seal rings, two 32-ounce Mason Seal glass jars and three 46-ounce Season-Seal glass containers. Also, packaged in the bundle are two stainless-steel lids and three plastic easy lock lids. Each lid features a plastic one-way valve. In use, a lid is secured to a glass container or jar, and the vacuum pump is connected to the one-way valve. Once the pump is powered, a white light on the button indicates air is being removed. The pump automatically stops vacuuming when the process is complete. The vacuum pump is assembled in Taiwan from components that are of Chinese and Taiwanese origin. Prior to the final assembly of the vacuum pump, various components are manufactured in Taiwan using an injection molding process. Such components are an upper shell, a component bracket, a bottom plate, a dust cover, a light guide upper cover, a light guide column, the upper and lower components of a check valve and a three-way connector. |
| Reason: The vacuum pump imparts the essential character of the SealVax Premium Special Bundle. Here, components from China and Taiwan are assembled to each other in Taiwan to produce a vacuum pump, which imparts the essential character of the SealVax Premium Special Bundle. When considering the totality of the circumstances of the vacuum pump, the manufacturing and assembly processes that will occur in Taiwan, taken as a whole, are sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character and use. Based on the manufacturing and assembly processes described in the submission, the country of origin of the vacuum pump is Taiwan. Accordingly, the country of origin of the SealVax Premium Special Bundle for the purpose of Section 301 Trade Remedies is Taiwan, when imported into the United States. The Chinese origin components packaged in the SealVax Premium Special Bundle are not substantially transformed as a result of being packaged with the Taiwanese component, and the individual components and the origin of all items packaged with the bundle must be identified. Consequently, each article must be individually marked with their country of origin, provided such marking is visible through the retail packaging of the systems, or the packaging must identify the origin of each of these items. |
| Ruling Date: Feb. 20, 2025 |
N345399: The tariff classification of a trunk from Japan
| HTS: 4202.19.0000, 20%, “trunks, suitcases, vanity cases, and similar containers, other.” |
| Item: The article in question is a trunk constructed of plywood and aluminum sheets. It is designed to provide storage, protection, portability, and organization to a medical device. The article measures 24.4 inches (W) by 40.4 inches (L) x 26 inches (D). |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345401: The country of origin of an automotive seat cover
| HTS: 8708.99.8180, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Origin: Malaysia |
| Item: The item under consideration is a universal-fit car seat cover, which is used on the front seats of a motor vehicle. It is made from textile fabric or faux leather and sponge foam. The seat cover is designed to fit standard bucket seats. The primary purpose of the seat cover is to protect the car's seat from dirt, moisture and wear, and to enhance the overall interior appearance of vehicles. The seat cover is constructed from Malaysian-sourced foam and Chinese fabric and faux leather, which are imported to Malaysia in rolls. In Malaysia, they undergo a lamination process. The blended material is then cut to shape and sewn together to create a seat cover. After that, the product is inspected and packaged for import into the Unites States. |
| Reason: The lamination process and cutting to shape transforms the Chinese fabric and faux leather into an identifiable automotive seat cover. Therefore, the country of origin of the universal-fit car seat cover will be Malaysia. |
| Ruling Date: Feb. 20, 2025 |
N345470: The tariff classification of painted, beaded fiberboard panels from Brazil
| HTS: (panels measuring less than 5mm) 4411.12.9090, 3.9%, “Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness not exceeding 5 mm: Other: Other: Other: Other.” (panels measuring more than 5mm but less than 9mm) 4411.13.9090, 3.9%, “Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 5 mm but not exceeding 9 mm: Other: Other: Other: Other.” (panels measuring more than 9mm) 4411.14.9090, 3.9%, “Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 9 mm: Other: Other: Other: Other.” |
| Item: The product under consideration is a panel measuring 4’ wide by 8’ long and which may range in thickness from 4.8mm to 19mm. The fiberboard panels are made from the “dry production process,” wherein dry wood fiber is agglomerated with resin and pressed into panels. The panels are then continuously shaped with regularly spaced beads. The panels are to be used as decorative wall coverings. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345508: The tariff classification of decorative phone straps from an unspecified country
| HTS: (Strap 1, Strap 3, and Strap 5) 7116.20.0500, 3.3%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” (Strap 2, and Strap 4) 7117.19.9000, 11%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
| Item: Strap 1 is a phone strap that comes in both 32 cm, as a wristlet to be wrapped around the wrist, and the longer version of 137.2 cm to be worn across the body from shoulder to hip. It is made of zinc alloy and the decorative stones include quartz, apatite, rose quartz, and crystal. Strap 2 is a phone strap comes in both 32 cm as a wristlet to be wrapped around the wrist, and the longer version of 137.2 cm to be worn across the body from shoulder to hip. It is made of a stainless-steel chain, zinc alloy charms, and imitation pearls. Strap 3 is a phone strap comes in both 32 cm as a wristlet to be wrapped around the wrist, and the longer version of 137.2 cm to be worn across the body from shoulder to hip. It is made of zinc alloy and the decorative stones are synthetic quartz, green turquoise, malachite, and tigers eye. Strap 4 is a phone strap comes in both 32 cm as a wristlet to be wrapped around the wrist, and the longer version of 137.2 cm to be worn across the body from shoulder to hip. It is made of stainless-steel chain with decorative zinc alloy charms. Strap 5 is a phone strap comes in both 32 cm as a wristlet to be wrapped around the wrist, and the longer version of 137.2 cm to be worn across the body from shoulder to hip. It is made of zinc alloy with decorative stones of rose quartz, synthetic quartz, apatite, and crystal. |
| Reason: N/A |
| Ruling Date: Feb. 20, 2025 |
N345710: The country of origin of Cherry Candy Canes
| Origin: Cambodia |
| Item: The subject merchandise is Cherry Candy Canes composed of white granulated sugar (product of Thailand), corn syrup (product of China), water, natural and artificial flavoring (product of China), titanium dioxide, and FD&C No. 40 (both are products of India).All manufacturing is conducted in Cambodia. White granulated sugar, corn syrup and water are boiled, air is pumped out and the pot is cooled. Natural and artificial flavoring, titanium dioxide and FD&C Red No. 40 are added and blended evenly. The preparation is cooled and mixed (different colored sugar masses together) and the sugar stands are pulled into candy cane shapes. The candy canes will be packed into paper boxes, 12 candy canes per box totaling 170g in net weight. |
| Reason: The mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the Cherry Candy Canes is Cambodia. |
| Ruling Date: Feb. 20, 2025 |