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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N343367: The tariff classification of Dairy Based Dog Treats from Spain
| HTS: 2309.10.0010, free, “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers.” |
| The subject merchandise is Kong D’Lite Easy Treat. There are two flavors of the dairy based products as follows: Kong D’Lite Easy Treat™ Vanilla Flavor is composed of milk, cream, milk protein, lactase, beef gelatin, methyl cellulose, cellulose gum, carrageenan, disodium phosphate, mixed tocopherols, ascorbic acid, mono-di-tri-glycerides, turmeric, vanilla flavor, gas, and water. Kong D’Lite Easy Treat Chicken Flavor is composed of milk, cream, milk protein, lactase, beef gelatin, methyl cellulose, cellulose gum, carrageenan, disodium phosphate, mixed tocopherols, ascorbic acid, mono-di-tri-glycerides, turmeric, chicken flavor, carmine (color), gas, and water. |
| Reason: N/A |
| Ruling Date: March 5, 2025 |
N345752: The country of origin of an electronic, keyless entry lock system
| Origin: China |
| Item: The item under consideration is the ASSA ABLOY VingCard Signature Lock. It is a high-security, electronic, keyless, mortise entry lock system that is commonly used in hotels and secure facilities. It is operated by radio frequency identification (RFID), keycard, or mobile apps via Bluetooth to verify access credentials. The system consists of an assembled lock case, a lock control unit (LCU), a lock case adapter (LCA), inside and outside door handles, a thumb turn, battery cover, a hardware pack, and various individual parts. The components are supplied together; however, the physical installation of the system takes place at the point of installation. In the manufacturing scenario, approximately 109 separate components are shipped in bulk from China and other countries to Vietnam where they are assembled into various subassemblies that comprise the complete lock. |
| Reason: The VingCard Signature Lock assembly consists of two or more articles that are, prima facie, classifiable in different headings. The VingCard Signature Lock assembly also consists of articles put up together to carry out a specific activity (i.e., to lock and unlock a door). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the VingCard Signature Lock assembly is described within the meaning of "goods put up in sets for retail sale. "The assembled lock case imparts the essential character of the ASSA ABLOY VingCard Signature Lock because it is the main body of the lock and contains the working parts that allow a lock to secure a door. The assembled lock case’s functionality was predetermined by the lock case assembly of Chinese origin, and it did not undergo a substantial change when additional parts of locks (also of Chinese origin) were assembled into the completed lock case in Vietnam. While the work performed in Vietnam requires more than 60 steps by trained operators, it does not change the character of the Chinese lock case assembly. Based upon the facts presented, the assembly process performed in Vietnam did not result in a substantial transformation of the lock case. The Chinese components of the lock case were not transformed in Vietnam into a new and different article of commerce with a name, character, and use which were distinct from the articles exported from China. The culmination of the other production processes performed in Vietnam does not substantially transform the lock case. Therefore, the subject ASSA ABLOY VingCard Signature Lock will be subject to the additional duties under Section 301 of the Trade Act of 1974, as amended, upon importation. |
| Ruling Date: March 5, 2025 |
N345832: The tariff classification of Miglustat Capsules in dosage form, from India
| HTS: 3004.90.9291, 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: Other: Other: Other.” |
| Item: Miglustat, imported in 100 mg capsules, is a glucosylceramide synthase inhibitor. It is indicated as monotherapy for the treatment of adult patients with mild to moderate type 1 Gaucher disease for whom enzyme replacement therapy is not a therapeutic option. |
| Reason: N/A |
| Ruling Date: March 5, 2025 |
N345972: The tariff classification and country of origin of self-adhesive labels and perforated paper sheets
| HTS: (1) 4821.90.2000, free, “Paper and paperboard labels of all kinds, whether or not printed: Other: Self-adhesive.” (2) 4823.90.8680, free, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other.” |
| Origin: Vietnam |
| Item: The first item is Permanent File Folder Labels. The item is a package of sheets of self-adhesive file folder labels. Each sheet includes 30 labels measuring 2/3” high by 3 7/16” wide. The face side of the label sheets is unprinted. The release paper is printed on the back side with the “Office Depot” logo. In the manufacturing scenario the label jumbo roll is manufactured in China, but additional manufacturing takes place in Vietnam. The paper jumbo roll is shipped to Vietnam where it is die-cut into labels and applied to the release paper. The release paper is also printed in Vietnam. The packaging materials are manufactured in, and the labels are packaged in, Vietnam. The second item Name Badge Inserts. This item is a package of 50 8 1/2” x 11”, uncoated, microperforated paperboard sheets that separate into eight business card-sized name badge inserts. The sheets are made of paperboard estimated to be around 300 grams per square meter. The sheets are printed at the top with the “Office Depot” logo and around the edges with paper and printer information. The sheets are also microperforated to separate into business-card size cards by folding. The sheets are designed to be fed through a home office printer. In the manufacturing scenario the paper jumbo roll is manufactured in China, but additional manufacturing takes place in Vietnam. The paper jumbo roll is shipped to Vietnam where it is die-cut into sheets, printed, and microperforated. The sheets are then packaged in Vietnam. |
| Reason: For the Permanent File Folder Labels, a substantial transformation occurs when the self-adhesive paper is die-cut and combined with the release paper. At this point, the adhesive paper transforms into peelable, self-adhesive labels. We note that the operations in Vietnam change the heading from 4811 to 4821. Because these operations occur in Vietnam, the country of origin of the Permanent File Folder Labels will be Vietnam. For the Name Badge Inserts, a substantial transformation occurs when the base paperboard is printed and micro-perforated. At this point, the paperboard is transformed into printable business cards or name badge inserts. We note that the operations in Vietnam change the heading from 4802 to 4823. Because these operations occur in Vietnam, the country of origin of the Name Badge Inserts will be Vietnam. |
| Ruling Date: March 5, 2025 |
N345791: The tariff classification of Sugar Free Chocolate Masses from Latvia
| HTS: (1) 1704.90.3550, 5.6%, “Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other. The general rate of duty will be 5.6% ad valorem.” (2, if entered during the tariff-rate quota open period) 1806.32.6000, 7%, “Chocolate and other food preparations containing cocoa: Not filled: Other, dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” (2, if entered after the tariff-rate quota period is closed) 1806.32.7000, 37.2¢/kg + 6%, “Chocolate and other food preparations containing cocoa: Not Filled: Other: Containing less than 21% by weight of milk solids.” (3), (4) 1806.32.9000, 6%, “Chocolate and other food preparations containing cocoa: Not Filled: Other.” |
| Item: There are four products under review which are Sugar-free chocolate masses which can be used in the manufacture of various confectionary products: candies, chocolate, ice cream, baked goods, decorative elements, glaze, and cream for decorating for sweet products. (1) Red Delight Caramelized White Chocolate Mass Blonde (No added sugar) consists of 46% maltitol, 28.2% cocoa butter, 15% caramel powder (sweet whey powder, butter, maltodextrin, skimmed milk powder); 10% sweet whey powder, 0.5% soy lecithin, 0.2% PGPR, and 0.1% natural flavor vanilla. The total net weight is 0.8 oz. (2) Red Delight Milk Chocolate Mass (No sugar added and reduced calories) consists of 22.1% maltitol, 20% polydextrose, 16.5% whole milk powder, 14.2% coca butter, 13% chocolate liquor, 6.5% sweet whey powder, 6.4% erythritol, 0.5% soy lecithin, 0.5% PGPR, 0.2% natural flavor vanilla and 0.1% artificial flavor hazelnut. The total net weight is 0.8 oz. The Red Delight Milk Chocolate Mass is said to have a milk fat content of 4.3% and a milk solids content of 16.2%. (3) Red Delight Extra Dark Chocolate Mass (No added sugar, reduced calories, and 60% Cocoa) consists of 46% chocolate liquor, 15% maltitol, 13.5% cocoa powder, 13.4% erythritol, 9% polydextrose, 2% cocoa butter, 0.5% soy lecithin, 0.4% PGPR, and 0.2% natural flavor vanilla. The total net weight is 0.8 oz.(4) Red Delight Dark Chocolate Mass (No added sugar and reduced calories) consists of 39.5% chocolate liquor, 39.5% maltitol, 18% polydextrose, 2% cocoa butter, 0.5% soy lecithin, and 0.5% PGPR. The total net weight is 0.8 oz. |
| Reason: N/A |
| Ruling Date: March 4, 2025 |
N345881: The country of origin of an integrated circuit
| Origin: Japan |
| Item: The item concerned is an automotive direct injection, injector driver integrated circuit (IC). This IC will be installed within an automobile’s electronic control unit (ECU). The ECU acts as a computer that controls injection timing, amount, pressure, etc. Within Japan, the bare wafer is manufactured. Then electrical elements (i.e. diodes, transistors, capacitors, etc.) are formed on the surface of the wafer, forming all the essential circuitry needed to create a functional integrated circuit (IC). The individual die are cut from the wafer mounted on tapes and sent to China for mounting/packaging. |
| Reason: The manufacturing processes that take place in Japan are both meaningful and complex, resulting in the creation of ICs which incorporate all the essential circuitry needed to function. The ICs do not undergo a substantial transformation as a result of the manufacturing (mounting/packaging) process that takes place in China. They retain their identity as ICs with a predetermined end use. Therefore, since a substantial transformation does not occur as a result of the Chinese manufacturing process, the country of origin for the subject item will be Japan. |
| Ruling Date: March 4, 2025 |
N345935: The tariff classification and country of origin of a seat
| HTS: 9401.39.0010, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Vietnam |
| Item: The “Saphira Gaming Chair” is a manual gas lift and variable height adjustment swivel seat that is constructed of a plastic, wood and metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat incorporates a recline mechanism that allows the seat backrest to incline and decline. A retractable and padded leg rest is located underneath the seat foundation. The seat backrest and the seat foundation are constructed of polyurethane foam cushions encased in textile fabric and artificial leather. Seating is provided for a single individual. The seat foundation dimensions approximate 21.06” in length and 22.44” in width. The seat will be packaged unassembled for retail sale and will contain all hardware required for assembly. The seating components (textile fabrics, artificial leather, molded foam, plastic components (armrests, 60mm casters), and metal components (J-bar, base, gas lift, seat plate, bolts)) will be sourced in China. The seating components will be shipped and exported to Vietnam. In Vietnam, additional materials (polyurethane foam, plywood, thread, staples, glue, labels, plastic bags, cardboard, and packing materials) will be locally sourced. In Vietnam, the incomplete, unassembled, and unfinished seating components will undergo manufacture, inspection, packaging, and then exportation to the United States. |
| Reason: In the instant case, the Chinese components lose their identity during manufacture and undergo a substantial transformation in Vietnam to become a complete and unassembled seat, thereby, taking on a new name, character, and identity. In view of these facts, the country of origin for the seat will be Vietnam. |
| Ruling Date: March 4, 2025 |
N346279: The classification of animal-shaped shelves from China
| HTS: 9403.60.8093, 9903.88.03, 9903.01.20, free + 25% + 10%, “Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” |
| Item: The subject article is the MDF Animal Shape Hang Shelf and is a set of four MDF shelves, two with floral-laminate pig-shaped backer boards and two with floral-laminate cow-shaped backer boards. Each article will be hung on the wall suspended by a thin iron chain attached to screw hooks at either end of the animal’s backside. A thin iron chain supports the fold-out MDF shelf at one end. Each animal-shaped backer board measures approximately 14.5"(W) x 9.5" (H) and each fold-out shelf measures approximately 8" (W) x 4" (D). Folding the shelf out from the backer board into its horizontal position exposes a wire mesh. The items are made in China. |
| Reason: N/A |
| Ruling Date: March 4, 2025 |
N346316: The tariff classification of decorative wreaths from China
| HTS: 4602.19.6000, 9903.88.03, 9903.01.20, free + 25% + 10%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Wickerwork.” The wreaths constitute wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. |
| Item: The item under consideration is a decorative door wreath, which measures approximately 22” in diameter. The underlying circular wreath form is fashioned from bundled dried vine, Vitis Vinefera, wrapped with wire. The bottom several inches of the vine wreath form is bare and visible when displayed. The remaining portion of the wreath is decorated with sprays of artificial evergreen and natural pine cones. A textile bow is mounted at the top of the wreath, and two plastic, decorative bells (no clappers inside) hang in the middle. |
| Reason: The vines, the artificial foliage, pine cones, bow, and bells all contribute to the decorative appeal of the wreaths. The vines additionally provide the wreath’s structure and a base on which to mount the foliage etc. Due to the vine’s dual role providing both structural and decorative elements, the vines confer the essential character. The vines predominate by weight and value over the other components. |
| Ruling Date: March 4, 2025 |
N345669: The tariff classification of a Versace Elastic Loop with Bow from China
| 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.” |
| Item: A “Versace Elastic Loop with Bow” which consists of a textile prepared bow and band intended to slip over and securely wrap around a gift box. The prepared bow and band are each composed of a 100 percent Tencel dyed black narrow-woven fabric and features a continuous gold silk screen printing “Versace” logo. The band is formed by both ends of a narrow-woven fabric, measuring 56 inches in length by 5/8 inches in width, folded over and sewn onto a piece of 60 percent polyester and 40 percent elastane woven fabric, measuring 1-1/2 inches in length by 1/4 inches in width. The prepared bow is formed by a narrow-woven fabric, measuring 18 inches in length by 5/8 inches in width, wrapped around the band and tied into the shape of a bow. Both ends of the fabric are cut on the diagonal. There is no glue, staple, or other means holding the bow together. The completed item will always be imported separately from the gift boxes, packaged in a polybag of 20 completed items, and available in seven different sizes. |
| Reason: N/A |
| Ruling Date: March 3, 2025 |