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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N345979: The tariff classification of an artificial graphite powder from various countries
| HTS: 3801.10.5090, 9903.88.03, 9903.01.20, 3.7% + 25% + 10%, “Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures: Artificial graphite: Other: Other.” |
| Item: The merchandise in question is an artificial graphite powder. This graphite powder will be derived from calcined petroleum coke, with a fixed carbon content of 99.22%, an ash content of 0.3% by mass, and an apparent specific gravity between 1.5 and 1.6. After importation, the powder will be used as a recarburizing agent. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N346109: The tariff classification of two glass candle holders from China
| HTS: 9405.50.4000, 9903.88.03, 9903.01.20, 6% + 25% + 10%, “Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Non-electrical lamps and lighting fittings: Other: Other.” |
| Item: The merchandise under consideration is decorative candle holders, identified as the Short Vase/Candle Holder CVS and Tall Vase/Candle Holder CVS. The two candle holders are identical in construction except for the differences in height and the shapes of the midsections. Constructed of red/purple colored glass, the candle holders each consist of a flared base, a midsection and a cylindrical design atop to secure a taper candle. The Short Vase/Candle Holder measures 8.9 inches and the Tall Vase/Candle Holder measures 10.2 inches in height. The Short Vase/Candle Holder midsection features a large globe connected with two small globes and the Tall Vase/Candle Holder has three globes connected in a wavy design pattern. The candle holders can be placed on any flat surface. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N346167: The tariff classification of umbrellas from Thailand
| HTS: 6601.99.0000, 8.2%, “Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Other.” |
| Item: The products under consideration are umbrellas, in various styles. Most measure 2.5’ across the open canopy and have 28” shafts with handles. Some are also offered in sizes for children that measure 1.5’ across and have 20” shafts with handles. The shafts are not telescoping. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N342649: The tariff classification of microarray cartridge from Singapore
| HTS: 3824.99.9397, 6%, “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: Each cartridge consists of probes on a glass substrate glued into a plastic cartridge composed of three pieces with two septa in the back cover. Each microarray plate consists of probes on a glass substrate glued onto a plastic post. The product is produced by synthesizing oligonucleotide probes onto quartz glass (fused silica substrate) using a photolithographic process. After that, the wafer is cut into smaller sections which become chips that are then glued into the appropriate cartridges or plates which are in turn packaged and labelled for sale. The cartridges and plates are different formats for the same type of scientific process. At the time of importation into the United States, each probe consists of nucleotides as well as a silane linker molecule. After importation, in a laboratory, the ultimate customer will process a DNA sample which will be isolated from cells or tissue and amplified. The DNA sample will be labeled with a fluorescent material. Then the sample will be hybridized to the microarray by binding the sample to the probes. Next, the microarray is washed to remove any unbound sample nucleic acids. Finally, the microarray is imaged by the GeneChip or GeneTitan instrument to determine gene expression levels. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2025 |
N345445: The tariff classification of a trunk organizer with an insulated cooler bag from China
| HTS: 4202.92.9700, 9903.88.03, 9903.01.20, 17.6% + 25% + 10%, “other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other.” |
| Item: The article consists of a trunk organizer and a removable insulated cooler bag. It is designed to provide storage, protection, organization, and portability to items such as books, toys, water bottles, auto accessories, or other personal effects. The organizer is composed of Recycled Polyethylene Terephthalate (RPET) in the form of textile with an outer surface of plastic sheeting. It is designed to be used in the trunk of an automobile. The organizer is a square shaped. It is divided into three equal sections with two handles. The article measures approximately 23 inches (L) by 14 inches (W) by 12 inches (H). |
| Reason: N/A |
| Ruling Date: Feb. 26, 2025 |
N345519: The tariff classification of Deflazacort Tablets and Deflazacort Oral Suspension in dosage form, from Italy
| HTS: 3004.32.0000, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other, containing hormones or other products of heading 2937: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Deflazacort is in a class of medications called corticosteroids. It is indicated for the treatment of Duchenne muscular dystrophy (DMD) in patients 5 years of age and older. Deflazacort will be imported both as an oral suspension and in dosage tablets of 6 mg, 18, mg, 30 mg and 36 mg. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2025 |
N345537: The tariff classification of a polyvinyl chloride (PVC) laminated fabric from China
| HTS: 3921.90.1100, 9903.01.20, 9903.88.02, 4.2% + 10% + 25%, “other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing not more than 1.492 kg/m2: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: over 70 percent by weight of plastics.” |
| Item: “Laminated PVC Vinyl with Scrim,” is a material composed of a knitted polyester textile layer weighing 74.60 g/m2, which has been laminated on both sides with polyvinyl chloride (PVC) films which have a combined weight of approximately 349.2 g/m2. The films are of compact plastic. The material will be imported on rolls 80.5 inches in width and will be used to make mattress covers. |
| Reason: N/A |
| Ruling Date: Feb. 26, 2025 |
N345782: The tariff classification and country of origin of a backseat car organizer; 19 CFR 102.21 (c)(2)
| HTS: 6307.90.9891, 9903.88.15, 9903.01.20, 7% + 7.5% + 10%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: China |
| Item: A “Car Seat Organizer,” is a textile over-the-seat car organizer. The flat, rectangular shaped organizer consists of three panels. The top and bottom panel is composed of 100% polyester woven printed oxford fabric with a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. The middle panel is composed of 100% polyester dyed (black) woven oxford fabric with a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. The panels are joined together by a polyethylene (PE) cardboard strip sewn on top of the panels and the organizer is finished with a 100% polypropylene woven binding. The completed organizer measures 23 inches in length by 18 inches in width. The front side of the organizer features three mesh open pockets sewn on top of the middle panel. Each pocket, measuring 6 ½ inches in length by 6 ½ inches in width, is composed of 100% polyester dyed (black) knit mesh fabric and finished with a 100% polypropylene woven elastic binding on the top edge. The back side of the organizer features two adjustable 100% polypropylene woven webbing straps with a plastic formaldehyde buckle, allowing the user to secure the item to the front seat of a car. |
| Reason: The car seat organizer comprises multiple panels of fabric sewn together, and each of these fabrics are formed by a fabric-making process in a single country, that is China. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the car seat organizer is China. |
| Ruling Date: Feb. 26, 2025 |
N345785: The country of origin of a micro secure digital (SD) memory card with reader
| Origin: Taiwan |
| Item: The merchandise under consideration is a microSD memory card imported packaged for retail sale with a “reader.” The subject microSD memory card, which contains 16GB of internal memory, is used to store and transmit photos, videos, sound, and file storage. The card reader/adapter is used with devices that do not have the microSD card slot, such as computers, smartphone, digital camera, etc. The Koda microSD card with card reader will also be manufactured in three additional memory sizes.The PCBA and the memory chip are both manufactured in Taiwan. The PCBA is manufactured through surface mount processing of electronics components onto a bare printed circuit board. The Taiwanese wafer is transformed into a memory chip through tapping, grinding, polishing and dicing processes. Next, the memory chip will be encapsulated and molded into the microSD card. The memory chip is attached to the PCBA, and then encapsulated, which produces a functional microSD card.The card reader is also manufactured in Taiwan. The Taiwanese upper case and lower case of the card reader are pressed together by the ultrasonic pressing machine.After the microSD memory card and card reader are produced, they will be shipped to Vietnam for the final testing, laser edging, and packaging. |
| Reason: The microSD memory card imparts the essential character of this set.The PCBA with the memory chip imparts the prominent character of the device. The PCBA with the memory chip performs the primary and vital functions of the finished device. Further, all components that originate from outside of Taiwan are ancillary and, thus, are substantially transformed by the processes performed in Taiwan. Accordingly, the country of origin of the subject microSD card with reader, model number TM067, will be Taiwan. |
| Ruling Date: Feb. 26, 2025 |
N345851: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Origin: South Korea |
| Item: The items under consideration are replacement water filters for refrigerators. The lead-free replacement refrigerator filters are designed to reduce chlorine, contaminates, and odor for better tasting water. The filters are pressed into a designated slot of the water filtration system of a refrigerator, and purified water is then dispensed through the door of the refrigerator. The filters are to be replaced by a consumer approximately every six months and discarded. The filters are substantially similar and are only differentiated by a slight change in shape that allows them to fit into a specific model refrigerator. The filters are assembled in China using components manufactured in the United States, South Korea, and China. The filter element is composed of a Chinese O-ring, upper cover, middle cover, bottom cover, sump, transparent protective film, showing stand, price tickets, filling box and a South Korean carbon block. The EQG-2-S filters have a radio frequency identification (RFID) chip manufactured in the United States, which enables the water filter to be recognized by the refrigerator as a compatible filter element. The carbon block removes contaminants from water through a process called “adsorption.” Adsorption is a process in which contaminants are attracted to the surface of the carbon granules and become trapped in the small pores of the filtration media. The carbon block requires substantial processing to create and accounts for the most substantial costs of the overall filters. |
| Reason: The assembly process performed in China is not considered complex and does not constitute a substantial transformation. While there are many different individual components, each component only performs a small function for the overall system. Additionally, the construction of the filter itself predominantly involves gluing, welding, and pressing various components into place. The combining of all of the parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. Therefore, to determine the country of origin of the replacement water filters, it is the origin of the carbon block, which is the essential component of the system. It is the carbon block from South Korea which requires considerable technical experience and customized equipment to produce. It is also the most expensive portion of the system and is the item performing the filtering of the water. Accordingly, for origin and marking purposes, the country of origin of the replacement water filters will be South Korea, which is where the carbon block is manufactured. |
| Ruling Date: Feb. 26, 2025 |