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.
N346885: The tariff classification of Christmas stocking holders from China
| HTS: 9505.10.2500, 9903.01.24, free + 20%, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." |
| Item: Three items described as Christmas stocking holders which will be used on shelves or mantels to hang Christmas stockings during the Christmas holiday. They are all constructed of aluminum alloy, iron and plastic with a silver finish. Each holder has a rectangular base with a hook and is topped with a different figure. The items are marketed and sold exclusively for Christmas. |
| Reason: N/A |
| Ruling Date: March 20, 2025 |
N346901: The tariff classification of a Halloween decoration 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: An item identified as Creepy Doll, which consists of a battery-powered, animated, tabletop decoration depicting a “possessed” doll. The figure has wild black hair, pale skin and red eyes, and is dressed in a black dress. The figure is holding an upside-down teddy bear. When activated, the figure’s eyes light up and her body moves in a zombie-like trance, pulling on the teddy while creepy music plays, and creepy phrases are spoken. The figure is permanently attached to a circular base that holds the batteries and slide switch. The item will be sold as a Halloween decoration for the home. |
| Reason: N/A |
| Ruling Date: March 20, 2025 |
N346053: The tariff classification of a textile bag cover from China
| HTS: 6307.90.9891, 9903.88.15, 9903.01.24, 7% + 7.5% + 20%, “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: The “Quantum Bag Cover,” is a textile protective cover designed to be placed over a Quantum Backrest to prevent damage during transit and installation. The three-panel cover is composed of quilted fabric. The quilted fabric consists of three layers: a 100% polyester woven dyed blue/gray face fabric; an 80% cotton and 20% silk nonwoven padding middle layer; and a 100% polyester woven dyed black backing fabric. The rectangular shaped, rounded top cover features three 100% polypropylene black liner straps with a hook and loop fastener sewn at one end and finished with a one-inch wide 100% polyester black woven webbing. The bag cover measures 22 inches in length by 38 inches in width. The Quantum Bag Cover will be imported separately, sold with a Quantum wheelchair station to protect the Quantum Backrest, and will be discarded once the wheelchair station is installed for use. |
| Reason: The bag cover as imported is neither fixed with certainty as an article specifically designed or adapted for the use or benefit of physically handicapped persons, nor is it considered a part or accessory thereof. Specifically, the bag cover is used as packaging to shield the Quantum backrest from scratches and punctures during transport. Once the wheelchair station reaches its final destination and is installed, the bag cover is discarded. It is used as protection during transit but never used again once the wheelchair station is installed. Therefore, the “Quantum Bag Cover” is ineligible for duty free treatment afforded under the provisions of the Nairobi Protocol. |
| Ruling Date: March 19, 2025 |
N346124: The classification and Section 232 applicability of an activity table set from China
| HTS: 9403.60.8093, 9903.01.24, 9903.88.03, free + 25% + 20%, “Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” |
| Item: The subject article is identified as the Activity Table and Chair Set, and it consists of one square table and two padded chairs. The table and chairs have folding tubular-steel frames and legs with non-skid rubber feet. The table has a vinyl-covered foam and MDF tabletop. Each chair has a vinyl-covered foam and MDF seat and seatback. The activity set weighs approximately 16 lbs. and is made in China. |
| Reason: Articles of subheading 9403.60.8093 are not among those listed in Annex 1 to Presidential Proclamation 10896, “Adjusting Imports of Steel into the United States,” effective March 12, 2025. |
| Ruling Date: March 19, 2025 |
N346125: The tariff classification of a skateboard from China
| HTS: 9506.99.6080, 9903.01.24, 9903.85.08, 9903.88.15, 4% + 20% + 25% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other…Other." |
| Item: The product under consideration, the Element Popsicle Board,” is a 31” x 7.75” skateboard with a 7-ply, high density, wood deck. The product features a 13.98” wheelbase, soft urethane wheels, and ABEC 5 speed bearings. It is also equipped with smooth 95A medium bushings and 5” seagull lite trucks. The skateboard will be marketed to youths 8 years and older. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346126: The tariff classification of adjustable children’s roller skates from China
| HTS: 9506.70.2010, 9903.01.24, free + 20%, “articles and equipment for general physical exercise, gymnastics, athletics, other sports…ice skates and roller skates, including skating boots with skates attached; parts and accessories thereof: roller skates and parts and accessories thereof… attached to boots.” |
| Item: The product at issue, the “Gem Skates,” are roller skates with adjustable boots from size 3-6, that come in a variety of colors and styles. The skates are made with 54 x 32 mm PU casting wheels, a polypropylene frame, and a PVC cushion. They are also equipped with ABEC 5 speed bearings, a built-in stopper, and a carrying strap. The skates are marketed for users ages 8 and up. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346130: The tariff classification of a children’s trampoline from China
| HTS: 9506.91.0030, 9903.01.24, 9903.85.08, 9903.88.15, 4.6% + 20% + 25% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other.” |
| Item: The product at issue, the “Disney Princess Trampoline,” is a trampoline designed for children, ages 3-6, to have fun while getting exercise. It measures 4 feet wide and contains a jumping area of 34 inches with a safety enclosure. The safety enclosure features screen imprints of many of the Disney Princesses and has a zippered opening for easy entrance. The trampoline consists of a rust-resistant frame and includes a padded cover as well as a tool for adult assembly and instructions. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346176: The tariff classification of a hydraulic power unit from Canada
| HTS: 8413.60.0030, 9903.01.10, free + 25%, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other rotary positive displacement pumps: Hydraulic fluid power pumps: Gear type.” |
| Item: The merchandise at issue is a Hydraulic Power Unit. The unit primarily consists of a gear pump, a manifold assembly, a bell housing, a relief valve, a suction elbow, a pressure hose, and a motor connected to a steel reservoir. Together, the components of the unit perform a principal function, i.e., to pump pressurized hydraulic fluid to their connected application. The power unit can be used to power a variety of machines, e.g., scissor lifts, presses, vehicle hoists, and a myriad of hydraulically operated machines used in manufacturing processes. |
| Reason: The steel reservoir, certain gaskets, the bell housing, manifold, gear pump, relief valve, and the labeling are of U.S. origin and exported to Canada in a condition that is ready for final assembly. The U.S. components are imported into Canada without further fabrication. Upon compliance with the documentary requirements of 19 CFR 10.24, these U.S. origin components meet all three requirements of subheading 9802.00.80 and are entitled to the duty exemption under subheading 9802.00.80. |
| Ruling Date: March 19, 2025 |
N346177: The tariff classification of a hydraulic power unit from Canada
| HTS: 8413.60.0030, 9903.01.10, free + 25%, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other rotary positive displacement pumps: Hydraulic fluid power pumps: Gear type.” |
| Item: The merchandise at issue is a Hydraulic Power Unit. The unit primarily consists of a gear pump, a manifold assembly, a bell housing, a relief valve, a suction elbow, a pressure hose, and a motor connected to a steel reservoir. Together, the components of the unit perform a principal function, i.e., to pump pressurized hydraulic fluid to a connected application. The power unit can be used to power a variety of machines, e.g., scissor lifts, presses, vehicle hoists, and a myriad of hydraulically operated machines used in manufacturing processes. |
| Reason: The steel reservoir, certain gaskets, the bell housing, manifold, gear pump, relief valve, and the labeling are of U.S. origin and exported to Canada in a condition that is ready for final assembly. The U.S. components are imported into Canada without further fabrication. Upon compliance with the documentary requirements of 19 CFR 10.24, these U.S. origin components meet all three requirements of subheading 9802.00.80 and are entitled to the duty exemption under subheading 9802.00.80. |
| Ruling Date: March 19, 2025 |
N346222: The tariff classification of a hydraulic power unit from Canada
| HTS: 8413.60.0030, 9903.01.10, free + 25%, “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other rotary positive displacement pumps: Hydraulic fluid power pumps: Gear type.” |
| Item: The merchandise at issue is a Hydraulic Power Unit. The unit primarily consists of a gear pump, a manifold assembly, a bell housing, a relief valve, a suction elbow, a pressure hose, and a motor mounted to a steel reservoir. Together, the components of the unit perform a principal function, i.e., to pump pressurized hydraulic fluid to a connected application. The power unit can be used to power a variety of machines, e.g., scissor lifts, presses, vehicle hoists, and a myriad of hydraulically operated machines used in manufacturing processes. |
| Reason: The steel reservoir, certain gaskets, the bell housing, manifold, gear pump, relief valve, and the labeling are of U.S. origin and exported to Canada in a condition that is ready for final assembly. The U.S. components are imported into Canada without further fabrication. Upon compliance with the documentary requirements of 19 CFR 10.24, these U.S. origin components meet all three requirements of subheading 9802.00.80 and are entitled to the duty exemption under subheading 9802.00.80. |
| Ruling Date: March 19, 2025 |