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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N346117: The tariff classification of textile Christmas and Halloween decorations from China
| HTS: (Snowman, Gnome Pals, Candy Cane, Ornaments, Penguin Party, and Santa) 9505.10.2500, 9903.01.20, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” (Pumpkin Pals and Ghost Trio) 9505.90.6000, 9903.01.20, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: 8 Quick Wraps which are an illuminated, printed textile decoration to be secured around vertical surfaces like pillars, trees, posts or columns with four sets of adjustable fabric ties. The man-made woven textile decoration measures approximately 34” wide by 57” long and features battery powered LED illumination that can be activated remotely. The flimsy decoration can only be spot cleaned, and the LED illumination is attached with hot glue. Pumpkin Pals depicts three jack-o’-lanterns and a conical witch hat. Ghost Trio depicts three ghosts with a spider, angry black cat and jack-o’-lantern. Snowman depicts a snowman with holly leaves and berries. Gnome Pals depicts three gnomes with a candy cane, a santa hat and wrapped present. Candy Cane depicts a candy cane. Ornaments depicts four Christmas tree ball ornaments with crowns. Penguin Party depicts three penguins with a candy cane, wrapped presents and a Noel song book. Santa depicts Santa Claus and the phrase “Merry Christmas.” |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N346274: The tariff classification of mobile beer kiosk from China
| HTS: 8704.60.0000, 9903.01.24, 9903.88.02, 25% + 20% + 25%, “Motor vehicles for the transport of goods: Other, with only electric motor for propulsion.” |
| Item: The item under consideration is an electric scooter with a built-in concession beer dispensing kiosk. The principal use will be for marketing purposes at business events. The vehicle's production model name is "Beer Piaggio." |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N346281: The tariff classification of Thanksgiving decorations from China
| HTS: 9505.90.6000, 9903.01.24, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: Artificial pumpkin decor items made of agglomerated stone powder and resin. The pumpkin bodies and stems are molded in one single piece. The exterior of the pumpkins are covered with polyester flocking. Each pumpkin has a large flat tag measuring approximately 2.44” long by 1.18” wide, threaded onto a beaded jute cord tassel. The tags carry the very prominent phrase “Happy Thanksgiving” on the top of the tag, the underside has the word “Thankful.” The words are etched into the tags and hand painted. These tags are permanently attached to the stems of the pumpkins with glue and a small metal hook. CVS item number 644035 measures approximately 7.4” tall x 7.2” wide. CVS item # 645953 measures approximately 7” tall x 6” wide. The items are marketed and sold as decorations for the home for Thanksgiving and are removed from the shelves after that holiday. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N346302: The country of origin marking of a coffee table book
| Marking: Sufficient |
| Item: The product under consideration is a hardcover coffee table book, “The Arc of Skiing Jackson Hole, 45 Years Behind the Lens” by Wade McKoy, containing 384 pages of photographs. The country of origin marking, “Printed in China” will appear near the bottom of page three in 8pt Swiss 721 Cn BT Regular font. The copyright information and photographer/publisher’s U.S. address appear in the same location and in the same size font. Page three directly faces page 2, the title page, and is essentially acting as a continuation of the title page. |
| Reason: The proposed marking of the imported book as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking. |
| Ruling Date: March 10, 2025 |
N346303: The Country of Origin of titanium and stainless-steel golf club driver heads finished in China
| Origin: Vietnam |
| Item: The merchandise under consideration concerns three models of golf club heads imported by Cobra Golf Inc., which are identified as the “CPG- 001 Driver”, the “CPG-002 Fairway” and the “CPG-003 Hybrid” heads. The manufacturing process for all three golf club heads occurs in Vietnam. The titanium driver golf heads, stainless-steel fairway heads, stainless-steel hybrid heads are formed through a series of casting processes in Vietnam using raw titanium or raw stainless-steel sourced from China. The production process for the driver, fairway, and hybrid heads includes treating, melting and casting raw titanium or stainless-steel using wax injection molds. Specifically, the process begins by injecting wax into a tooling or mold to form the shape of the finished golf head. The waxes, carrying the construction and characteristic details of a golf head, are assembled and layered together to create thick, heat-resistant hard-shell clusters. The titanium or stainless-steel material is melted in a high-temperature furnace and is then cast into the de-waxed, pre-heated shell clusters. After the casting is complete, the shell clusters undergo a deshelling process and are broken into individually casted golf heads. Each casted titanium or stainless-steel golf head is further sandblasted and polished into the final size and shape of the corresponding golf head model. The golf heads are then inspected, packed and shipped to China for the final cosmetic finishing operations.The finishing operations in China include face/crown/sole welding or bonding, hosel machining, masking and painting or PVD coating, and decal application resulting in the cosmetically finished golf heads. The finished golf heads are then inspected, packed and exported to the U.S. |
| Reason: In this instance, the manufacturing operations of “CPG- 001 Driver,” the “CPG-002 Fairway” and the “CPG-003 Hybrid” driver heads in Vietnam provide the essence of these articles. The above-mentioned titanium and stainless-steel casting processes from the raw materials to the final shape of the golf head takes place in Vietnam. The finishing processes performed in China give the aesthetics to the casted golf heads, which originated from Vietnam. These items are not substantially changed by the welding, machining or the cosmetic finishing processes performed in China. Therefore, the country of origin of the “CPG- 001 Driver”, the “CPG-002 Fairway” and the “CPG-003 Hybrid” driver heads is Vietnam. |
| Ruling Date: March 10, 2025 |
N346402: The tariff classification of a molded wooden toilet seat from China
| HTS: 4421.99.9880, 9903.88.03, 9903.01.24, 3.3% + 25% + 25%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: The product under consideration is a lidded toilet seat made from 80% wood powder sourced from scrap wood and 20% glue. The wood powder and glue are molded into shape with heat compression. Plastic fittings to secure the toilet seat to the toilet are also included. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N345848: The country of origin of Deflazacort Tablets
| Origin: Italy |
| Item: Deflazacort, imported in 6 mg, 18, mg, 30 mg and 36 mg tablets, 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.The active pharmaceutical ingredient (API), Deflazacort, is manufactured in Italy and that the finished Deflazacort Tablets in dosage form are also made in Italy. In Italy, the Deflazacort will be mixed with various inactive ingredients to produce the final Deflazacort Tablets in dosage form. |
| Reason: In this case, the active ingredient Deflazacort is made in Italy and the mixing of the API with the inactive ingredients into the final tablets is also made in Italy. The country of origin will be Italy for the Deflazacort Tablets, where the API is made. |
| Ruling Date: March 7, 2025 |
N345859: The country of origin of an electric garage heater
| Origin: China |
| Item: The product under consideration is an electric garage heater. This heater is assembled in Vietnam from parts sourced in China and Vietnam. Much of the outer case is manufactured in Vietnam through laser cutting, bending, welding, and forming to shape. Key components such as the heating element, fan blade, motor, and thermostat are sourced from China. |
| Reason: The Chinese parts, including the heating element, fan, and motor, provide this heater with its basic nature. The parts manufactured in Vietnam enclose and enhance these Chinese components. As the Chinese components undergo a simple assembly process to form the completed heater and are not changed to the point that they emerge with a new name, character, or use that is different from what they possessed prior to processing, we hold the opinion that they are not substantial transformed in Vietnam. Thus, from the details submitted, the country of origin for this electric garage space heater is China. |
| Ruling Date: March 7, 2025 |
N345964: The country of origin of ball point pens
| Origin: Italy |
| Item: The merchandise under consideration are ballpoint pens. The ink cartridge is manufactured in Italy from German ink, a ballpoint tip from India, and a U.S.-manufactured ink cartridge tube. In Italy the ink is injected into the cartridge tube and sealed with the ballpoint tip transforming it into a complete ink cartridge. The barrel (body), ratchet, grip, clip, plunger, and nose tip are imported from the U.S. The spring is imported from Mexico. China is where the final assembly of components takes place. As part of the final assembly steps that take place in China, the spring is slid onto the ink cartridge assembly. The ink cartridge assembly and spring are inserted into the barrel. The plunger and ratchet are assembled and secured at the top of the barrel. The barrel and nose tip are screwed together, completing the core structure of the pen. The rubber grip is slid or pressed onto the body of the pen for added comfort. The clip (metal or plastic) is attached to the pen for convenience and functionality. |
| Reason: The process of creating a complete ink cartridge in Italy resulted in a substantial transformation of the components. The assembly of the remaining components in China does not constitue a change in name, character, or use. |
| Ruling Date: March 7, 2025 |
N346005: The country of origin of vent free gas logs and a vent free stove
| Origin: China |
| Item: The items under consideration are vent free gas logs and a vent free stove used to bring warmth to a home. The vent free freestanding gas log model 1 consists of a Chinese-origin log set, shut-off valve, flex line, 3/8" flare x 1/2" MIP connector, 3/8" orifice fitting (NG), burner tube; and the Vietnamese made grate riser, cover plate, grate and burner holder. The vent free freestanding gas log model 2 consists of a Chinese-origin log set, grate, grate end cap, oxygen depletion sensor (ODS) pilots (for NG and LP), selector knob, ignitor module, thermostat valve, burner, shutter; and the Vietnamese-originating regulators (for NG and LP), selector valve, bottom panel, selector valve bracket and L-shape connector. The vent free freestanding stove comprises two parts, a stove cabinet and an insert. The stove cabinet consists of Chinese-origin components, i.e., a screen assembly, M6 flange nuts, legs, and cabinmate panels. The insert consists of a Chinese-origin log set, ODS pilots (for NG and LP), selector knob, ignitor module, thermostat valve, burner; and the Vietnamese made regulators (for NG and LP), control cover assembly, main plate and selector valve bracket, and main bracket.In the manufacturing process scenario, the factory in Vietnam assembles the components of both Chinese-origin and Vietnamese-origin to manufacture the gas logs and stove. The manufacturing process includes laser cutting, bending forming, painting and silk printing. |
| Reason: The majority of the parts or components are from China, especially the components imparting the character, including the ignitor, burner assembly, and logs originate in China, and the majority of value comes from China. Further, although the Vietnam assembly process involves some complex operations to an extent, the majority appear simple in nature, such as painting, bending, “assembling,” tightening, and testing. Therefore, the country of origin of the vent free gas logs (models 1 and 2) and the vent free stove is China for purposes of current Section 301 duties. |
| Ruling Date: March 7, 2025 |