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:
Sign up for a free preview to unlock the rest of this article
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.
N346403: The country of origin of power banks
Origin: China |
Item: Rechargeable lithium-ion power banks assembled in Vietnam using components sourced exclusively from China. The process begins with the production of a printed circuit board assembly (PCBA) that incorporates USB functionality. The PCBA is assembled using surface-mount technology, a process that attaches circuit board components to the surface of a printed circuit board. The components added during this process include resistors, capacitors, integrated circuits, and various USB connectors. Next, a worker mounts the PCBA and a Chinese battery cell into the bottom shell of the housing, connects the PCBA to the battery, and installs the top shell. The completed power bank undergoes various types of testing, including charge testing and visual inspection. |
Reason: The assembly operations that occur in Vietnam don't result in a substantial transformation. There is no change in the name, use, or character of the battery cells after the assembly process occurs. The assembly of battery cells into battery packs does not result in a substantial transformation of the battery cells because the essential character of the cells does not change simply by being placed together in a plastic housing. |
Ruling Date: March 14, 2025 |
N346507: The tariff classification of Insulin Glargine (CAS No. 160337-95-1) in bulk form, from Germany
HTS: 2937.19.0000, free: “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Other.” |
Item: Insulin Glargine is a long-acting human insulin analog produced by recombinant DNA technology utilizing a non-pathogenic laboratory strain of Escherichia coli (K12). It is indicated to improve glycemic control in adult and pediatric patients with diabetes mellitus. |
Reason: N/A |
Ruling Date: March 14, 2025 |
N346510: The tariff classification of Insulin Glulisine (CAS No. 207748-29-6) in bulk form, from Germany
HTS: 2937.19.0000, free: “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Other.” |
Item: Insulin Glulisine is a rapid-acting human insulin analog used to lower blood glucose. It is indicated to improve glycemic control in adults and pediatric patients with diabetes mellitus. |
Reason: N/A |
Ruling Date: March 14, 2025 |
N346532: The country of origin of high-speed cables
Origin: Germany or Vietnam |
Item: A twinax high-speed cable constructed of two insulated conductors that are encapsulated within shielding and a plastic jacket. The cable is imported on reels and is not terminated with any connectors. The cable is used to transmit data within various telecommunications and data center applications. The manufacturing process begins with silver-plated copper conductor wire from either Germany or Vietnam being imported into China. In China, the conductor wire is extruded to add a layer of insulation, creating an insulated core. Next, two insulated cores are wrapped together with aluminum-mylar shielding and a drain wire. The shielding and drain wire originate from China. The two wrapped cores are then covered with plastic jacketing before the finished cable is inspected and packaged for shipment to the U.S. |
Reason: The silver-plated copper conductor imparts the character of the finished device as it is the primary electrical component. The insulation and wrapping process performed in China does not substantially transform the conductor into a new and different article of commerce. Accordingly, the origin of the twinax high-speed cable will be Germany or Vietnam, depending upon the origin of the conductor. |
Ruling Date: March 14, 2025 |
N346561: The tariff classification of a biometric scanning device from Germany
HTS: 8543.70.9860, 2.6%: “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
Item: The Orb biometric scanning device. The primary components of the subject item are an optics module and an electronics module. The device further incorporates a cooling module and a battery power supply. The aforementioned parts are enclosed within an outer plastic shell and mounted onto a plastic chassis base module. The Orb is used to biometrically scan the face and iris of an individual to verify whether they are entitled to acquire certain forms of digital cryptocurrency. In use, the optic module captures biometric images of the iris and/or face of the user. This information is then processed by the embedded electronics module to generate a unique code associated with that individual. This code is then sent via WiFi, Bluetooth, or LTE network to the company’s server for verification that the individual is allowed to gain access to the desired cryptocurrency. |
Reason: N/A. |
Ruling Date: March 14, 2025 |
N344340: The tariff classification of Color Developing Agent 3 (CAS No. 25646-71-3) and Color Developing Agent 4 (CAS No. 25646-77-9) from China imported in bulk form
HTS: (Color Developing Agent 3) 2935.90.9500, 9903.01.24, 6.5%+ 20%: “Sulfonamides: Other: Other: Other: Other.” (Color Developing Agent 4) 2922.19.7000, 9903.01.24, 6.5% + 20%: “Oxygen-function amino-compounds: Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Other: Aromatic: Other: Other: Other.” |
Item: Color Developing Agent 3 is also known as N-{2-(4-amino-N-ethyl-3-methylamino)ethyl}methane sulfonamide: sulfuric acid. It is a coloring agent principally used for photographic purposes. This product is a separate chemically defined organic compound containing sulfonamide, amine and aromatic functional groups. Color Developing Agent 4 is also known as 2-(4-amino-N-ethyl-3-methylamino) ethanol: sulfuric acid. It is a coloring agent principally used for photographic purposes. This product is a separate chemically defined organic compound containing amino-alcohol and aromatic functional groups. |
Reason: N/A |
Ruling Date: March 13, 2025 |
N346129: The tariff classification of garments from Vietnam
HTS: (Style 1) 6109.90.1007, 32%: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: Of man-made fibers: Men’s or boys’: T-shirts: Men’s. (Style 2) 6107.12.0010, 14.9%: Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers: Men’s. |
Item: Style 1 is a men’s T-shirt constructed from 57% modal, 38% lyocell, and 5% spandex, lightweight jersey knit fabric. It features a mitered V-neckline; short, hemmed sleeves; and a straight, hemmed bottom. Style 2 is a men’s boxer brief constructed of 95% modal, 5% spandex knit fabric. The undergarment features an exposed elastic waistband measuring approximately 1¼ inches, an open fly, gusset panels, and flatlock stitching at the seams. |
Reason: N/A |
Ruling Date: March 13, 2025 |
N346179: Country of origin determination for a bathmat; 19 CFR 102.21(c)(2); tariff shift
Origin: Thailand |
Item: A plush bathmat consisting of an exposed upper surface of plush acrylic knitted fabric of cut pile construction. The knitted fabric is laminated to a layer of foam, approximately 3/4 inch thick, and is backed with a polyester mesh fabric with an application of styrene-ethylene-butylene-styrene (SEBS) to create a non skid surface. The edges are finished with binding tape. The bathmat features a double picture frame design on its upper surface formed by heat embossing. The manufacturing operations for the bathmat are as follows: In China, the knitted plush pile face fabric is formed. Knitted mesh backing fabric is formed. Adhesive material is produced for lamination. Knitted binding tape is formed. Materials are shipped to Thailand. In Thailand, fabrics are cut to size. Polyurethane foam is formed. Face fabric, foam and mesh fabric are laminated together. Edges are finished with knitted binding. The care label and cuff card are attached. The mat is packaged in the paperboard retail display. The finished product is shipped from the factory and exported to the U.S. |
Reason: All of the materials make the tariff shift in a single country, that is, Thailand, where the knit plush pile face fabric, foam and knit mesh backing are laminated together. Therefore, as per the terms of the tariff shift requirement, the country of origin of this bathmat is conferred in Thailand. |
Ruling Date: March 13, 2025 |
N346205: The tariff classification of a Colorant Preparation from India
HTS: 3204.19.5000, 6.5%: Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined: Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: Other: Other: Other. |
Item: The subject product is a ready-mix raw material used in the production of thermoplastic road striping material. The product is manufactured by mixing dry condition modified rosin ester (Proprietary), titanium dioxide (CAS # 13463-67-7), polyethylene wax (CAS # 9002-88-4-100), and ethylene vinyl acetate (EVA) (CAS # 24937-78-8), in proportions suitable for the preparation of thermoplastic road striping materials. |
Reason: N/A |
Ruling Date: March 13, 2025 |
N346428: The tariff classification of a wooden figurine from the Democratic Republic of the Congo
HTS: 9705.10.0020 free: “Collections and collector’s pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest; Ethnographic pieces of a kind described in statistical note 1 to this chapter.” |
Item: Item 1263, the “Nkisi Nkondi,” is a hand-crafted wooden figurine with notable features that include a head, eyes, mouth, nose, ears, upper torso, arms, legs, and feet. Encyclopedia Britannica describes “Nkisi” as the Kongolese word for “sacred medicine and a Nkisi Nkondi as, “in west-central African lore, any object or material substance invested with sacred energy and made available for spiritual protection.” Further, “[A] nkisi is usually created by a nganga - a spiritual healer, diviner, and mediator - who draws power for the nkisi from the bakisi, messengers from the spirit world. The creators of the nkisi inscribe cosmograms - symbols on the surface or interior that may come in the form of puns or symbols such as the sign of the four moments of the sun.” Documentation provided to establish provenance identifies the piece is crafted from empafu, raffia grass fibers, Albizia versicolor, Elaeis palm, Tellin seashells, blue textile, metal nails, glass, and further states, “[A]ll wood and plants are of non-endangered species, over 100 years old.” The piece is approximately 17.71” in height. |
Reason: The wooden figurine is of cultural significance, is not over 250 years old, and was not discovered via scientific excavation, clandestine or accidental digging or exploration. In view of the facts and provenance presented, the wooden figurine is of ethnographic significance. The Nkisi Nkondi is a product of the Congolese people, a tribal or nonindustrial society, and the piece is of importance to the cultural heritage of their peoples. |
Ruling Date: March 13, 2025 |