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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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.
N345799: The tariff classification of Icee Freeze Pops from Serbia
| HTS: 2202.99.9120, 0.2¢/L, “Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other: Other.” |
| Item: Blue Raspberry Icee Freeze Pops are composed of water, sugar, fruit juice from apple and raspberry concentrate, citric acid, natural flavoring, carboxymethyl cellulose, blue 1, potassium sorbate, and sucralose. The product is imported in liquid form and in sealed 50 ml. pouches. Cherry Icee Freeze Pops are composed of water, sugar, fruit juice from apple and cherry concentrate, citric acid, natural flavoring, carrot blackcurrant concentrate, carboxymethyl cellulose, potassium sorbate, sulphite ammonia caramel, and sucralose. The product is similarly imported in liquid form and in sealed 50 ml. pouches. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2025 |
N345955: The tariff classification of outdoor air conditioning units from South Korea
| HTS: 8415.90.8085, 1.4%, “Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Parts: Other: Other: Other.” |
| Item: The products at issue are outdoor hydro air conditioning units. Each model features a chassis that incorporates a compressor, a solenoid valve, a heat exchanger, and an evaporative condenser. When paired with a separately imported indoor unit, the complete residential system lowers the temperature and humidity of air. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2025 |
N345994: The country of origin marking of non-prescription eyewear
| Marking: Acceptable |
| Item: Non-prescription reading glasses and sunglasses imported from various countries, including China, and sold at retail stores throughout the U.S. The subject glasses are marked on the inside of one arm with the country of origin. The glasses are then attached to a cardboard hanging tag designed to allow the glasses to be hung from a rack at the store. On the back of the tag will be the words “Distributed by: FGX International Inc. Smithfield, RI 02917 USA.” Directly below this statement will be the words “Made in the Country Indicated on Eyewear.” |
| Reason: The marking of the country of origin that is printed on the inside of the arm, is sufficiently legible, indelible, permanent, and conspicuous to satisfy the marking requirements set forth in 19 U.S.C. 1304 and 19 CFR Part 134. Further, the addition of the wording “Made in Country Indicated on Eyewear” is not presented in a way that would deceive or confuse the ultimate purchaser as to the true country of origin of the good. The words referenced above are placed in close proximity and are in comparable size to the U.S. company reference. As such, the proposed marking of the glasses and the tag is acceptable per the relevant authorities. |
| Ruling Date: Feb. 28, 2025 |
N346105: The tariff classification of a two-axis turret base from Mexico
| HTS: 9305.91.3030, free, “Parts and accessories of articles of headings 9301 to 9304: Other: Of military weapons of heading 9301: Other: Other.” |
| Item: The item under consideration is a two-axis turret base manufactured primarily from aluminum, steel, and acetal plastic components. Using computer numerical control (CNC) milling and lathe machines, the metal components undergo machining before powder coating, painting, assembly, testing, and packaging. At importation, the subject turret base is merely an inoperable metallic base, intended to serve only as a component of a completed turret base, and has no stand-alone functionality. Electronic components such as cameras, servomotors, and other elements will be incorporated after importation. During operation, the completed two-axis turret base supports and rotates a firearm to neutralize unmanned aerial vehicles kinetically. The completed turret base is designed for use with M240B and M240C machine guns. |
| Reason: N/A |
| Ruling Date: Feb. 28, 2025 |
N345612: The country of origin of multilayer wood flooring panels
| Origin: Thailand |
| Item: A scenario in which multilayer wood flooring is manufactured in multiple countries. The country of harvest of the trees is not indicated, but the substrate plywood is wholly manufactured in Thailand. The veneers are peeled, glued, laid up into sheets, hot and cold pressed, and cut in Thailand. Oak, hickory, or walnut lumber is manufactured into veneers in Eastern Europe. The veneers are shipped to Thailand, where they are individually applied to the plywood substrate panels. After this, the panels are sent to China, where they will be profiled with tongue and groove joinery, sanded, and surface coated with stain and clear, protective coatings. The flooring panels are packaged in China and then shipped to the United States. |
| Reason: A substantial transformation occurs when veneers are made into the substrate plywood in Thailand. The addition of a face veneer still yields plywood. The profiling and sanding of the plywood yields plywood that is merely improved. The application of coatings in China does not change the nature of the panels from plywood to a new and different article. Therefore, the country of origin for Customs purposes of the instant flooring panels is Thailand. |
| Ruling Date: Feb. 27, 2025 |
N345613: The tariff classification and applicability of Trade Programs or Trade Agreements of Desmoflex PU, Desmoflex PU Fibre Fix, and Desmoflex Epoxy Primer from Greece
| HTS: 3214.90.5000, 3.25%, “Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Other: Other.” |
| Item: Item 1: Desmoflex PU is a polyurethane based, white or grey, glossy, one-component liquid membrane used for long term waterproofing. Due to its polyurethane technology, it provides solutions to problems of waterproofing where other methods fail, such as surfaces with stagnant water and ice. Desmoflex PU is based on pure elastomeric hydrophobic polyurethane resins, which result in excellent mechanical, chemical, thermal, UV, and natural element resistance properties. Desmoflex PU polymerizes with the moisture of the subsoil and air. Item 2: Desmoflex PU Fibre Fix is a liquid applied polyurethane waterproofing membrane. Alternative liquid membrane for roof details. Item 3: Desmoflex Epoxy Primer is a transparent two component epoxy primer. It is a water-based universal primer used in waterproofing, sealing and floor coating applications. Desmoflex Epoxy Primer cures by reaction (cross linking) of the two components. It also provides high tensile and impact strength. Desmoflex Epoxy Primer is mainly used as a primer for polyurethane waterproofing coatings, polyurethane joint sealants, and polyurethane and epoxy floor coatings on absorbent and non-absorbent surfaces. |
| Reason: Products from Greece, classified in subheading 3214.90.5000, HTSUS, are not included in any existing Trade Programs or Trade Agreements indicated in the column 1 “Special” subcolumn. |
| Ruling Date: Feb. 27, 2025 |
N345789: The tariff classification of silicone plastic blending tool 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 product under consideration is a “Silicone Makeup ‘Brush’ (Blender).” While this item is “referred to as a brush, it has no bristles.” This blender measures 3.5 inches by 0.625 inches with the body made of polystyrene (PS) plastic and aluminum. It features a smooth tip made of silicone plastic which is designed to blend makeup onto the user’s skin. |
| Reason: The silicone plastic tip imparts the essential character to this article, General Rule of Interpretation 3(b) noted. |
| Ruling Date: Feb. 27, 2025 |
N345805: The tariff classification of Human Tissue Specimens from the United Kingdom
| HTS: 0511.99.4070, 1.1%, “Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: Other: Other: Other: Other.” |
| Item: The subject merchandise is four types of biological tissue specimens taken from the human body during surgeries or biopsies. The merchandise is used for therapeutic clinical trials, and to help researchers understand disease mechanisms, develop treatments, and evaluate the safety and efficacy of medical interventions. The four items are imported not for commercial sale or resale and with no commercial value, as follows: The first item is Formalin-Fixed Paraffin Embedded (FFPE) Tissue Block. Once the human tissue specimen is collected, it is fixed in formalin and embedded in paraffin wax. The blocks are shipped at room temperature or with cold packs to maintain stability. The second item is Frozen Tissue. The human tissue specimens are snap frozen in liquid nitrogen and shipped on dry ice to preserve molecular integrity. The third item is Fresh Tissue. The fresh human tissue specimens are collected soon after being removed from the body, placed in an unspecified medium, and shipped with ice packs to keep them cool. The fourth item is Human Tissue Slides. The human tissue sections are mounted on slides and shipped at room temperature or with cold packs, depending on specified requirements. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N345888: The tariff classification of a support bodysuit from Sri Lanka
| HTS: 6212.90.0030, 6.6%, “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics.” |
| Item: A woman’s support bodysuit constructed of 44% elastane, 33% cotton, and 23% polyamide knit fabric. The undergarment extends from above the bust to the leg opening and can be worn either strapless or with straps. The undergarment is tight fitting, supportive throughout and has been designed to shape the upper body. It features an approximately 1 ½-inch wide knit band at the top of the garment, a change in knit patterns with different levels of compression, a thong styled rear bottom that has no opening, and removable adjustable elasticized narrow shoulder straps. The undergarment will be marketed as shapewear to be worn under clothing. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N345906: The tariff classification of chest waders with boots from China
| HTS: 6404.19.2030, 9903.01.20, 37.5% + 10%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: for men.” |
| Item: A man’s chest wader that extends from the chest down to the permanently attached rubber/plastic boots. The wader portion includes a belt and many insulated storage pockets. It is imported with a removable harness system comprised of a shoulder yoke and adjustable textile straps. The external surface area of the upper consists of the molded rubber or plastics boot upper, the textile chest wader, yoke and straps. The constituent material of the upper is textile. The constituent material of the outer sole that comes in contact with the ground is rubber/plastics. |
| 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. 27, 2025 |