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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N346482: The tariff classification of surfboard blanks from Brazil
| HTS: 9506.29.0030, free, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Surfboards." |
| Item: The products under consideration are surfboard blanks. The blanks are composed of polyurethane foam in the shape of a surfboard, with a thin strip of wood that runs from the nose to the tail down the center of the board referred to as a stringer. As imported, the surfboard blanks are not finished products and require further processing in the United States. The finishing process consists of shaping and coating the blanks with fiberglass and polyester resin to produce a final product that is ready for use. |
| Reason: N/A |
| Ruling Date: March 12, 2025 |
N345862: The country of origin of LED flashlights
| Origin: U.S. |
| Item: The merchandise is two models of flashlights, identified as the ABC and DF. The ABC is in an oval shape and the DF is in a cylindrical shape. The LED flashlights each consist of a light head and a plastic housing. The light head, depending on the model, comprises the components, e.g., a lens retainer, lens, reflector, bezel, metal core board, and PCBAs (printed circuit board assemblies). The housing comprises a plastic body, switch and an end cap, etc.The final assembly will occur in the United States. The factory(ies) in the United States will import all of the components or parts from various countries, e.g., China, Vietnam, etc., and assemble them with the U.S.-origin PCBAs (which form the LED light source) to make the finished flashlights. In the presented manufacturing processing scenario, the PCBAs are the only components made in the United States. The assembly process in the United States begins with the production of the PCBAs, in which, the PCBs or PWBs (printed wiring boards) are populated with the electronic components via the SMT (surface mount technology) process. The SMT process involves mounting the main integrated circuit, as well as various capacitors, transistor, varistors, connectors, fuse and diodes, etc. In particular, the PCBAs (for the light heads) are populated with the LEDs to make the light source during the process.In the final assembly, the process for model ABC is as follows: assemble main PCBA and outer body case, assemble heatsink assembly, apply glue to the switch cover, assemble flashlight body and heatsink, glue switch cover to body, test the flashlight to ensure proper functionality, then attach belt clip to body, appearance quality check, and finally package for delivery. Similarly, the process for model DF is as follows: assemble bezel assembly, test bezel assembly and adjust as necessary, assembly body portion, assembly bezel and body together, additional function test, appearance quality check, and finally package for delivery. |
| Reason: Although almost all the parts or components are imported (non-U.S.-origin) and the assembly operations of components into the finished flashlights are not complex, the PBCAs (including light source) are fabricated in the United States. They are the most important or critical components in the subject LED flashlights, which also impart the character of the LED flashlights in this case. The SMT process with other assembly operations performed in the United States are complex and meaningful, thus, the substantial transformation has occurred, and the country of origin of the LED flashlights is the United States for marking purposes. |
| Ruling Date: March 11, 2025 |
N345891: The tariff classification and country of origin determination for a pillow cover; 19 CFR 102.21(c)(2)
| HTS: 6307.90.9891, 7%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: Taiwan |
| Item: A pillow cover formed from a 100% polyester woven fabric. The exterior of the pillow cover is printed with a water repellant and UV fade resistant treatment. The face fabric is printed with a red floral design and the back fabric is printed with a blue floral design. The cover measures approximately 17 x 17 inches. The pillow cover is stitched on four sides and features a 6 inch long opening with a zipper closure along one of the sides. After importation, the pillow cover will be stuffed and zippered closed. The finished pillow cover is designed for indoor and outdoor use on various pieces of furniture. |
| Reason: The pillow cover is comprised of fabric that is formed by a fabric-making process in a single country, that is Taiwan. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the pillow cover is Taiwan |
| Ruling Date: March 11, 2025 |
N345900: The tariff classification of a padded gun sleeve from China
| HTS: 4202.92.6091, 9903.88.03, 9903.01.24, 6.3% + 25% + 20%, "other bags and containers, with outer surface of sheeting of plastics or of textile materials, of cotton, other." |
| Item: A gun sleeve with an outer surface of 100% cotton. The cotton is waxed. The visible and tactile outer surface of the sleeve is the cotton textile material. The article is designed to provide storage, protection, portability, and organization to a gun and its accessories during travel. It features a three-sided zipper closure, one adjustable shoulder strap, and two handles. The front features one pocket with a hook-and-loop closure flap. The gun sleeve measures approximately 52 inches (L) by 2 inches (W) by 10 inches (H). |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N345903: The tariff classification of a duffle bag, a backpack, and a gun sling from China
| HTS: (Duffle and backpack) 4202.92.1500, 9903.88.03, 9903.01.24, 6.3% + 25% + 20%, "travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton." (Gun sling) 4202.92.6091, 9903.88.03, 9903.01.24, 6.3% + 25% + 20%, "other bags and containers, with outer surface of sheeting of plastics or of textile materials, of cotton, other." |
| Item: The duffle bag is designed to provide storage, protection, portability, and organization to articles of clothing and other personal effects during travel. It features a three-sided zipper closure at the top and two carrying handles. Each side features one open pocket. It measures approximately 11 inches (L) by 17.5 inches (W) by 13.5 inches (H). The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. It features three compartments with zippered closures. The front features two pockets with zippered closures. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The article measures approximately 12 inches (W) x 19 inches (H) x 3 (D) inches.The gun sling is designed to provide storage, protection, portability, and organization to a gun and its accessories during travel. It features an adjustable metal buckle closure and one adjustable shoulder strap. The gun sling measures approximately 52 inches (L) by 10 inches (W). |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N345963: The country of origin of a thin-film transistor (TFT) liquid crystal display (LCD) module
| Origin: Japan |
| Item: The merchandise under consideration is a thin-film transistor (TFT) liquid crystal display (LCD) module. This display is designed for integration into automotive systems for the rearview mirror. Its primary operational functions encompass the following: (1) signal reception, inclusive of Low Voltage Differential Signaling (LVDS); (2) signal distribution to individual pixels; and (3) image displaying. The subject TFT-LCD module does not contain any video signal conversion capabilities.In Japan, the following steps occur. First, the process starts with a glass substrate, which entails multiple steps in the chemical vapor deposition machines to build a TFT array structure on the substrate. The next step consists of the color filter built-up. Then, the LCD panel is filled using a one-drop fill (ODF) process, applied to the entire TFT array substrate, in which the liquid crystal material is compressed between the TFT array sides, and the color filter glass substrate is added and aligned on top. This process creates a sheet of TFT-LCD cells that will later be cut into individual cells.In China, the substrate is cut into “chips” (individual LCD panels) and the module is assembled. The assembly consists of taking the LCD cell (the "chip"), and affixing driver integrated circuits (ICs), adding the polarizers, the flexible printed circuit(s) (FPC(s)), a backlight, and a frame. Lastly, it passes through outgoing quality testing. |
| Reason: The completed TFT-LCD cells, regardless of where they are cut to size, are the dominant component that provides the character of the finished flat panel display modules. The complex manufacturing process performed in Japan renders the end-use of the cells predetermined, as they cannot be used for any other purpose than a display. Further, the assembly processes performed in China would not substantially transform the cells into new and different articles of commerce with a name, character, and use distinct from that of the exported good. Therefore, the country of origin of the subject TFT-LCD module is Japan. |
| Ruling Date: March 11, 2025 |
N345976: The country of origin of gas heaters
| Origin: China |
| Item: From China:Front panel assembly, burner assembly, oxygen depletion sensor (ODS) assemblies (for LP and NG), thermocouple connection wire, ignition wire, thermostatic gas valve, regulator bracket, wall mounting bracket, ignitor module, ignitor bracket, selector valve knob, hardware pack, nozzles (for LP and NG), aluminum tubes and back panel assembly. In addition, Model BF30DMF also includes the primary air shield, front air deflector and front grille. Made in Vietnam: Gas selector valve, regulators (for LP and NG), propane 10" WC, and natural gas 5" WC. A manufacturing process scenario, in which the factory in Vietnam assembles the components of both Chinese-origin and Vietnamese-origin to manufacture the gas heaters. The manufacturing process includes cutting, hole punching, painting, bending, “assembling,” tightening, and testing. |
| Reason: The majority of the parts or components are from China, especially the components imparting the character, including the ignitor, burner assembly, and housing 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, hole punching, and testing. Therefore, the country of origin of the gas heaters is China for purposes of current Section 301 duties. |
| Ruling Date: March 11, 2025 |
N346340: The country of origin of a shovel
| Origin: Cambodia |
| Item: The shovel is comprised of a steel head that is attached to a wood handle with rivets. The manufacturing process begins in China, where metal plate is stamped into a flat outline of the shovel head. It is then sent to Cambodia, where is heated and shaped into the final form of the shovel head. This includes rolling and bending the steel to form the blade of the shovel, its scooped shape and the socket that accommodates the handle. The fully formed head is then heat-treated, polished and assembled with a Cambodian-origin wood handle. Finally, the finished shovel is packaged for retail sale for export to the United States. |
| Reason: There is no dispute that the outline of the shovel head, which is stamped from metal plate in China, is dedicated for use in the finished shovel. However, while this is a consideration, it does not assure a finding of substantial transformation. The piece of flat stamped metal plate is neither clearly recognizable as a shovel head nor in the final form of a shovel head. Rolling and bending the steel to form the shovel head provides the essence of the finished shovel. This includes rolling and bending the steel to form the blade of the shovel, its scooped shape and the socket that accommodates the handle. Therefore, the totality of the circumstances indicates that the country of origin of the finished shovel is Cambodia. |
| Ruling Date: March 11, 2025 |
N346001: The tariff classification of plastic bowls from China
| HTS: 3924.90.5650, 9903.88.15, 9903.01.24, 3.4% + 7.5% + 20%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” |
| Item: The five items are inflatable PVC (polyvinyl chloride) plastic bowls. When fully inflated, the bowls will measure approximately 15 inches wide by 15 inches deep by 11.8 inches high. The inflatable plastic bowls will be marketed and sold during Halloween. The bowls are not food-safe but can hold wrapped Halloween candy, nonfood treats, and gifts. The plastic bowls are for indoor and outdoor household use and are suitable for ages 14 years and up. |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N346237: The tariff classification of decorative ceramic articles from China
| HTS: 6913.90.5000, 9903.88.15, 9903.01.24, 6% + 7.5% + 20%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: The items are decorative mushroom statues. One measures approximately 5.5 inches high by 4 inches wide. The mushroom’s cap is made of dolomite ceramic, and orange polyester is applied over the entire cap. The cap is attached to a wooden stalk.The other measures approximately 5.5 inches high by 4 inches wide. The mushroom’s cap is made of dolomite ceramic, and white polyester is applied over the entire cap. The cap is attached to a wooden stalk. |
| Reason: The dolomite ceramic accounts for the majority of the weight and bulk of the decorative mushroom statues. Therefore, the dolomite ceramic imparts the essential character. |
| Ruling Date: March 11, 2025 |