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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N346962: The tariff classification of Christmas decorations 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: The first item is identified as a 3-piece set of pre-lit Christmas tree decorations with PVC and PE tips, and consists of three pre-lit Christmas trees of varying dimensions. One measures 3' tall by 18" diameter and has 30 LED lights. The second measures 4' tall by 24" diameter and has 50 LED lights. The third measures 5' tall by 28" diameter with 70 LED lights. |
| Reason: N/A |
| Ruling Date: March 24, 2025 |
N346185: The country of origin of a forced air heater
| Origin: China |
| Item: The merchandise under consideration is a propane forced air heater. This portable air heater is fueled by propane and incorporates a motor driven fan. In the proposed manufacturing scenario, the safety valve, regulator, and hose are purchased in Vietnam, and all other components, including the motor, ignition wire and needle, PCB, thermocouple, thermocouple wire, power cord, and thermal switch are purchased in China and shipped to Vietnam for assembly into the finished forced air heater. The factory in Vietnam manufactures the steel inner and outer tubes, the base, and the bottom plate, assembles the base and bottom plate together, and then powder coats the outer tube, base, bottom plate, and rear guard. Next the factory in Vietnam assembles components that originate in both China and Vietnam into those manufactured pieces to manufacture the propane forced air heaters. The manufacturing process includes punch forming, welding, painting, assembling, connecting, and testing. |
| Reason: The majority of the parts or components are from China, especially the components including the ignition, motor assembly, and PCB, and the majority of the value comes from China. The parts manufactured in Vietnam enclose and enhance these Chinese components. Further, although the Vietnam assembly process involves some complex operations to an extent, the majority appear simple in nature, such as punch forming, welding, painting, assembling, connecting, and testing. As the Chinese components undergo a simple assembly process to form the completed forced air 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, they are not substantially transformed in Vietnam. Therefore, the country of origin of the propane forced air heater is China for purposes of current Section 301 and Section 232 duties. |
| Ruling Date: March 21, 2025 |
N346304: The tariff classification of Hydralazine Hydrochloride Injection USP in dosage form, from India
| HTS: 3004.90.9219, Harmonized Tariff Schedule of the United States (HTSUS), which provides “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: Cardiovascular medicaments: Containing hydralazine or its salts.” |
| Item: Hydralazine Hydrochloride Injection, imported in 20 mg/mL, is an antihypertensive. It is indicated for a condition called severe essential hypertension, also known as primary or idiopathic hypertension. |
| Reason: N/A |
| Ruling Date: March 21, 2025 |
N346318: The tariff classification of Ursodiol (Ursodeoxycholic Acid) Capsules in dosage form, from Italy
| HTS: 3004.90.9259, 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: Medicaments primarily affecting the digestive system: Other.” |
| Item: Ursodiol (Ursodeoxycholic Acid), imported in 300 mg capsules, is a naturally occurring bile acid. It is indicated for the treatment of primary biliary cholangitis (PBC), also known as primary biliary cirrhosis. This product will be exported out of India. |
| Reason: N/A |
| Ruling Date: March 21, 2025 |
N346320: The tariff classification of Dorzolamide Hydrochloride (HCL)/Timolol Maleate Ophthalmic drops in dosage form, from India
| HTS: 3004.90.9289, 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: Medicaments primarily affecting the eyes, ears or respiratory system: Other: Other.” |
| Item: Dorzolamide HCL/Timolol Maleate Ophthalmic drops, imported in 10 mL, is a combination medication containing, Dorzolamide Hydrochloride (a carbonic anhydrase inhibitor) and Timolol Maleate (a beta-adrenergic receptor blocking agent), as the active ingredients. It is indicated for the reduction of elevated intraocular pressure (IOP) in patients with open-angle glaucoma or ocular hypertension who are insufficiently responsive to beta-blockers. |
| Reason: N/A |
| Ruling Date: March 21, 2025 |
N346394: The country of origin of air fryer
| Origin: Vietnam |
| Item: The product under consideration is the “MVN Air Fryer V,” (Vortex ClearCook 5QT). This air fryer is a domestic electric countertopdevice that cooks food by circulating hot air around the ingredients using fan blades. The air fryer is manufactured in Vietnam through a three-stage process. The first stage involves three phases: Phase One involves the production of the structural body and other plastic components by an injection molding process. The plastic raw materials are sourced from Vietnam, Thailand, Cambodia, and China. Phase Two is the production of the metal parts, including the internal base plate, blades, surrounding wall, reflecting cover, frying bucket, and backing tray from steel coiled materials. The fabrication will be completed in Vietnam from steel sourced in either Vietnam or China. Phase Three, the heating pipe or heating element is manufactured by a third-party supplier of MVN in Vietnam from various raw materials. In the next stage, the display and power boards are manufactured by a third-party supplier of in Vietnam from various raw materials. In the final stage, also performed in Vietnam, the Vietnamese-origin body and other plastic and metal components with the remaining components originating from Vietnam and China on the main assembly line to produce subassemblies (e.g., the bucket and base subassemblies) followed by final assembly of the finished MVN Air Fryer V. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processes, which are sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the MVN Air Fryer V, (Vortex ClearCook 5QT) is Vietnam. |
| Ruling Date: March 21, 2025 |
N346395: The country of origin of air fryer
| Origin: Vietnam |
| Item: The product under consideration is the “MVN Air Fryer VI,” (Vortex Plus ClearCook 6QT). This air fryer is a domestic electric countertopdevice that cooks food by circulating hot air around the ingredients using fan blades. The air fryer is manufactured in Vietnam through a three-stage process. The first stage involves three phases: Phase One involves the production of the structural body and other plastic components by an injection molding process. The plastic raw materials are sourced from Vietnam, Thailand, Cambodia, and China. Phase Two is the production of the metal parts, including the internal base plate, blades, surrounding wall, reflecting cover, frying bucket, and baking tray from steel coiled materials. The fabrication will be completed in Vietnam from steel sourced in either Vietnam or China. Phase Three, the heating pipe or heating element is manufactured by a third-party supplier of MVN in Vietnam from various raw materials. In the next stage, the display and power boards are manufactured by a third-party supplier of in Vietnam from various raw materials. In the final stage, also performed in Vietnam, the Vietnamese-origin body and other plastic and metal components with the remaining components originating from Vietnam and China on the main assembly line to produce subassemblies (e.g., the bucket and base subassemblies) followed by final assembly of the finished MVN Air Fryer VI. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processes, which are sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the MVN Air Fryer V, (Vortex ClearCook 5QT) is Vietnam. |
| Ruling Date: March 21, 2025 |
N346396: The country of origin of air fryer
| Origin: Vietnam |
| Item: The product under consideration is the “MVN Air Fryer VII,” (Vortex ClearCook OdorEase). This air fryer is a domestic electric countertopdevice that cooks food by circulating hot air around the ingredients using fan blades. The air fryer is manufactured in Vietnam through a three-stage process. The first stage involves three phases: Phase One involves the production of the structural body and other plastic components by an injection molding process. The plastic raw materials are sourced from Vietnam, Thailand, Cambodia, and China. Phase Two is the production of the metal parts, including the internal base plate, blades, surrounding wall, reflecting cover, frying bucket, and baking tray from steel coiled materials. The fabrication will be completed in Vietnam from steel sourced in either Vietnam or China. Phase Three, the heating pipe or heating element is manufactured by a third-party supplier of MVN in Vietnam from various raw materials. In the next stage, the display and power boards are manufactured by a third-party supplier of in Vietnam from various raw materials. In the final stage, also performed in Vietnam, the Vietnamese-origin body and other plastic and metal components with the remaining components originating from Vietnam and China on the main assembly line to produce subassemblies (e.g., the bucket and base subassemblies) followed by final assembly of the finished MVN Air Fryer VII. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processes, which are sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the MVN Air Fryer V, (Vortex ClearCook 5QT) is Vietnam. |
| Ruling Date: March 21, 2025 |
N346514: The tariff classification of a ring set from China
| HTS: 7117.19.9000, 9903.01.24, 9903.88.15, 11% + 20% + 7.5%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
| Item: The item is a set of three rings. The ring components include: two 3mm machine cut brass (ring), one 5×9mm brass casting and one 3mm acetate (plastic ring). The rings will be packaged on a blister card and sold as a set. |
| Reason: The base metal components predominate in both value and quantity. Accordingly, the base metal imparts the essential character. |
| Ruling Date: March 21, 2025 |
N346534: The tariff classification of footwear from Vietnam
| HTS: (Style 1) 6402.99.9065, 20%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $12/pair: Other: For women.” (Style 2) 6403.99.9065, 10%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Other: Other: Other: Other: For other persons: Valued over $2.50/pair: Other: Other: For women: Other.” |
| Item: Style 1 and Style 2 are unisex (classified as women’s footwear), below-the-ankle, closed-toe, closed-heel, casual footwear with rubber/plastics outer soles. Both styles are similar except for upper materials. They resemble athletic footwear with functional lace closures but lack sufficient underfoot cushioning to be classified as athletic footwear. The external surface area of the upper of Style 1 consists of a majority of rubber or plastic with textile mesh over the toes and a small area at the back. The upper of Style 2 consists of over 90% suede leather. Both styles have a separate component covering the juncture where the upper and the outer sole meet. It is sewn to the upper and also to the outer sole to function as a foxing-like band. These styles are valued over $12 per pair. |
| Reason: N/A |
| Ruling Date: March 21, 2025 |