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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N345743: The tariff classification of footwear from China
| HTS: (1) 6404.19.3660, 9903.01.20, 7.5% + 10%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For women.” (2) 6402.91.4050, 9903.01.20, 6% + 10%, “other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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 women: other.” (3) 6402.91.9065, 9903.01.20, 9903.88.15, 20% + 10% + 7.5%, “other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle; other; other; other; valued over $12.00/pair; other; for women; other.” (4) 6404.19.9060, 9903.01.20, 9903.88.15, 9% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women.” (5) 6404.19.9060, 9903.01.20, 9903.88.15, 9% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women.” |
| Item: (1) The Alpargata Classic Espadrille is a below the ankle, closed toe, closed heel, slip on, flat shoe. The upper consists of sewn together textile material (68% jute and 32% cotton) and lined with cotton. The rubber/plastics outer sole has a very thin application of non-durable textile fibers covering the majority of the external surface that comes in contact with the ground. This style does not have a foxing or a foxing-like band. |
| Item: (2) The Elena Boot is an over the ankle, closed toe, closed heel, fashion boot. It has a sewn together 100% rubber or plastics (polyurethane) upper decorated with two straps, and a pull-on loop at the back of the ankle. One of the straps has a non-functional metal buckle on the lateral side. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The wedge-shaped rubber or plastics midsole, resembling stacked leather, measures approximately two inches at its tallest height. The outer sole is rubber or plastics. It does not have a foxing or a foxing-like band. |
| Item: (3) The Ana Chelsea Boot is an over the ankle, closed toe, closed heel, fashion boot. The upper of the boot consists of sewn together rubber or plastics (polyurethane) and textile gore on the lateral side. It has a pull-on loop at the back of the ankle. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The rubber/plastics pieces of the upper make up 90 percent or less of the external surface area of the upper. The rubber or plastics outer sole measures approximately 6/16 inch to approximately 1 ½ inches. It has a decorative welt but does not have a foxing or a foxing-like band. The value is $13.87 per pair. |
| Item: (4) The Ana boot is an over the ankle, closed toe, closed heel, fashion boot. The upper of the boot consists of sewn together textile (polyester) material. It has a pull-on loop at the back of the ankle. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The rubber or plastics outer sole measures approximately 6/16 inch to approximately 1-1/2 inches. It has a decorative welt but does not have a foxing or a foxing-like band. The value is $16.51 per pair. |
| Item: (5) The Elena boot is an over the ankle, closed toe, closed heel, fashion boot. It has a sewn together 100 percent textile (polyester) upper decorated with two straps, and a pull-on loop at the back of the ankle. One of the straps has a non-functional metal buckle on the lateral side. The boot is secured to the foot with a sewn in functional slide fastener on the medial side. The wedge-shaped rubber or plastics midsole, resembling stacked leather, measures approximately two inches at its tallest height. The outer sole is rubber or plastics. It does not have a foxing or a foxing-like band. The value is $12.76 per pair. |
| Reason: N/A |
| Ruling Date: March 3, 2025 |
N345897: The tariff classification and country of origin of a tape gun
| HTS: 8422.30.9191, free, “Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages; parts thereof: Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other.” |
| Origin: Cambodia |
| Item: A tape and dispenser set, which includes two rolls of heavy-duty tape along with a tape dispenser. The items are packaged together and imported under one item number. The heavy-duty tape is used for sealing shipping packages. The tape dispenser is made of metal with a plastic handle, an adjustable tension brake for easy dispensing, and a blade that cuts through tape for removal. The tape and paper core from Taiwan represents roughly forty percent of the overall cost of the set, while the tape dispenser from Cambodia represents fifty-four percent. The remaining percentage includes a synthetic paper label, shrink film, and the shipping carton from Taiwan. In Taiwan, the process begins with the preparation of the raw material. This includes dehumidifying the cut paper cores before production. Next, the coated jumbo rolls are placed on the slitting machine and the required length is programmed. The individual paper cores are then placed into the slitting machine with sensors tasked to detect whether there is a cut paper core on each axle. Using rotary circular blades, the slitting machine cuts the jumbo tape roll into the desired length with sensors facilitating the alignment of the cores to produce cut rolls of tape. This is followed by offloading the tapes onto the conveyer. A worker will then manually place one tape roll onto the tape gun (which is fully constructed in Cambodia) and put another roll beside the gun before wrapping in film. Stickers are then placed on the film and the completed sets are packaged for shipping. |
| Reason: The essential character of this set is imparted by the dispenser. The combining of the Taiwanese produced tape with the Cambodian produced tape dispenser in Taiwan does not substantially transform the dispenser. The dispenser is the essential component of the set and does not result in a new name, character, or use when combined with the tape, which is a replaceable component. As a result, the country of origin for the tape and dispenser set will be Cambodia upon importation into the United States. |
| Ruling Date: March 3, 2025 |
N345836: The tariff classification and country of origin of bulkhead assemblies
| HTS: (36NiFe Bulkhead Assembly) 7305.31.6090, free, “other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel: other, welded: longitudinally welded: other: of alloy steel, other.” (LTCS Bulkhead Assembly) 7305.31.4000, free, “other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel: other, welded: longitudinally welded: other: of iron or nonalloy steel.” |
| Origin: Germany and UK |
| Item: The products under consideration are identified as two types of bulkhead assemblies: (1) the 36% Nickel Alloy Bulkhead Assembly (“36NiFe Bulkhead Assembly”) and (2) the Low-Temperature Carbon Steel Bulkhead Assembly (“LTCS Bulkhead Assembly”). The bulkhead assemblies are a type of cryogenic insulated pipeline system which consists of pipe in an insulated pipe-in-pipe (PIP) pipeline system. The 36NiFE Bulkhead Assembly consists of a cold-rolled longitudinally welded inner pipe with an outside diameter (OD) of 865.2 mm, a cold-rolled welded outer pipe with an OD of 1018 mm, a cold-rolled welded outer pipe sleeve with an OD of 1168.4 mm, concentric reducers, all of which are made from Invar 36% nickel alloy steel, steel transition pieces, Izoflex pipes, and a stainless steel Inline Bulkhead. The nickel alloy pipes predominate by weight over the other components. The LTCS Bulkhead Assembly is comprised of a cold-rolled longitudinally welded inner pipe made from Invar 36% nickel alloy steel with an OD of 712.8 mm, a cold-rolled longitudinally welded outer pipe with an OD of 863.6 mm, a cold-rolled longitudinally welded outer pipe sleeve with an OD of 1016 mm, concentric reducers, all of which are made from carbon (nonalloy) steel, steel transition pieces, Izoflex® pipes, and pipes and an Inline Bulkhead made of stainless steel. The nonalloy steel components (i.e., outer pipes, concentric reducers, and outer pipe sleeve) account for over 52% of the total weight of the LTCS Bulkhead Assembly. |
| Reason: The pipes, concentric reducers, transition pieces, etc. are sent to Italy where they are assembled into the final product (bulkhead assemblies). The assembly operations, welding, and the coating undertaken in Italy do not result in a substantial transformation in which a new product emerges having a different use. The essential character of the 36NiFe Bulkhead Assembly is the nickel alloy steel pipes of German origin which predominate by weight over the other bulkhead components. As such, the country of origin for the 36NiFe Bulkhead Assembly for marking purposes is Germany. Regarding the LTCS Bulkhead Assembly, the essential character is imparted by the nonalloy steel pipes from the U.K. which predominate by weight over the other components that make up the assembly. Therefore, the country of origin of the LTCS Bulkhead Assembly for marking purposes is the United Kingdom. |
| Ruling Date: Feb. 28, 2025 |
N345796: The tariff classification of disc brake pads from Cambodia
| HTS: 8708.30.5090, 2.5%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Brakes and servo-brakes; parts thereof: For other vehicles: Other.” |
| Item: The articles under consideration are aftermarket mounted disc brake pads, which are used in passenger and heavy-duty vehicles. The brake pads are responsible for making contact with the brake rotor to generate friction, slowing or stopping the vehicle's movement. The mounted brake pads are placed on top of a rotor to slow down the vehicle when the pads are activated; however, the rotor is not part of this request. The brake pads are composed of a friction material, backing plate, retainer, buffer layer, and accessories, such as sensors or bolts if applicable. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N345909: The tariff classification of a rubber waterproof boot from China
| HTS: 6401.92.9060, 9903.01.20, 9903.88.15, 37.5% + 10% + 7.5%, “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole not assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other.” |
| Item: The Rubber Scout Boot is a man’s, over the ankle, below the knee, waterproof boot. The external surface area of the upper consists of rubber or plastics (not PVC) and textile covered neoprene on the medial and lateral sides. The constituent material of the upper is rubber/plastics. The inside of the boot is lined with a short fiber textile lining. The juncture between the upper and the rubber or plastics outer sole is reinforced with a foxing band. The constituent material of the external surface of the outer sole touching the ground is rubber/plastics. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N345910: The tariff classification of wading pants 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: “Brown 2S Wading Pant” and “The Waterproof Wading Pant With Waterproof Rubber Boot Permanently Attached” is a man’s wading pant that extends from the waist, down to the permanently attached rubber/plastic boots. The pants portion includes two front pockets with magnetic closures. It is imported with a removable harness system comprised of a shoulder yoke with adjustable textile straps. The external surface area of the upper consists of the molded rubber or plastics (boot upper) and the textile pants, 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: N/A |
| Ruling Date: Feb. 27, 2025 |
N345913: The tariff classification of a boot 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, over the ankle, thigh-high, waterproof boot. The external surface area of the upper consists of the molded rubber/plastics and the neoprene of the boot and a tall flexible textile shaft. The textile flexible shaft has adjustable nylon straps sewn from the elasticized topline to the knee area on the lateral sides. The purpose of the strap is to secure the top of the shaft to a belt to keep the shaft fully extended. The constituent material of the upper is textile. The constituent material of the outer sole is rubber/plastics. |
| Reason: N/A |
| Ruling Date: Feb. 27, 2025 |
N345997: The country of origin of position sensors
| Origin: Thailand |
| Item: A crankshaft/camshaft position sensor for use in vehicles. The subject device is comprised of an electromagnetic core within a housing with a connector at one end. The devices are used within the engine compartment of a vehicle and provide position and speed of the camshaft and crankshaft of the vehicle. This information is gathered by the Electronic Control Unit (ECU) of the vehicle for interpretation. The devices function as a transducer by creating a magnetic field that, when broken by the presence of a metal object (i.e. the engine part), creates and electrical signal that is then sent to the ECU.The manufacturing process occurs entirely in Thailand. The process begins with German originating enameled wire being wrapped around the plastic coil frame, which also incorporates the electrical connection portion of the device and originates in Thailand. A magnet, also originating from Thailand, is then attached along with an iron core. This assembly is then encased within a plastic enclosure before it is inspected, tested, and packaged for shipment to the U.S. |
| Reason: The enameled wire is substantially transformed by the process performed in Thailand. Further, the magnetic and electrical capabilities, which impart the character of the device, are added by these processes. Based upon these facts, the origin of the crankshaft/camshaft position sensor will be Thailand. |
| Ruling Date: Feb. 27, 2025 |
N346000: The country of origin of a speed sensor
| Origin: Thailand |
| Item: A speed sensor for use in a vehicle. The subject device is comprised of an electromagnetic core within a housing with a connector at one end. The device is attached within the wheel of a vehicle in order to detect the speed of the wheel. This function is achieved by the device creating a magnetic field around the target wheel. As the wheel rotates, the magnetic field is broken and an electrical impulse is sent to the vehicle’s Electronic Control Unit (ECU) for interpretation of the wheel’s speed and rotation.The manufacturing process occurs entirely in Thailand. The process begins with German originating lacquered wire being wrapped around the plastic coil frame, which also incorporates the electrical connection portion of the device and originates in Thailand. A magnet, also originating from Thailand, is then attached along with an iron core. This assembly is then encased within a metal housing prior to the sensing head being attached. The finished device is then inspected and packaged for shipment to the U.S. |
| Reason: The operations performed in Thailand result in a substantial transformation of the German wire into a new and different article of commerce. Further, the Thai magnetic and electrical components impart the character of the finished device. Based upon these facts, the origin of the speed sensor is Thailand. |
| Ruling Date: Feb. 27, 2025 |
N340852: The tariff classification of a woven polyester upholstery fabric from China
| HTS: 5515.12.0090, 9903.01.20, 9903.88.03, 12% + 10% + 25%, “Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other.” |
| Item: Flexsteel Pattern 300 (Diamond) is a bonded fabric consisting of a woven face fabric bonded to a woven backing fabric and is composed wholly of polyester. The woven face fabric is of dobby weave construction, weighs 268.6 g/m² and is composed of 66% staple fibers and 34% filament yarns of different colors. The woven backing fabric is of plain weave construction and weighs 103.6 g/m². The total weight of the bonded fabric is 372.2 g/m². This fabric will be imported in 55-inch widths and will be used for upholstery. |
| Reason: Based on the relative weights, quantity, and end-use of the face and backing fabrics, it is the face fabric which imparts to this product the essential character. |
| Ruling Date: Feb. 28, 2025 |