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.
N340540: The tariff classification of yarns from China
| HTS: (Sample 1) 5511.10.0030, 9903.88.03, 9903.01.24, 7.5% + 25% + 20%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic.” (Sample 2) 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 first sample is a 3-ply multiple staple yarn composed of 91.1 percent acrylic and 8.9 percent nylon fibers with a decitex of 6379.0. The yarn is presented in a cake weighing 150 grams. The yarn is for retail sale and is intended for hand knitting. The second sample is constructed of a warp knit cut pile fabric with two edges sewn together to form a tube-like structure with polyester fill.and sewn to form a tube. The item is presented in a skein and weighs 300 grams. The item is for retail sale and is intended for knitting. The knit pile fabric is composed of 94.6% polyester and 5.4% elastomeric dyed yarns. |
| Reason: N/A |
| Ruling Date: March 24, 2025 |
N346409: The tariff classification of Desvenlafaxine Succinate Tablets in dosage form, from India
| HTS: 3004.90.9239, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents: Other.” |
| Item: Desvenlafaxine Succinate, imported in 25 mg, 50 mg and 100 mg tablets, is a serotonin-norepinephrine reuptake inhibitor (SNRI). It is indicated for the treatment of adults with major depressive disorder (MDD). |
| Reason: N/A |
| Ruling Date: March 24, 2025 |
N347005: The tariff classification of a cotton yarn
| HTS: 5207.10, “Cotton yarn (other than sewing thread) put up for retail sale: Containing 85 percent or more by weight of cotton.” |
| Item: A 4-ply yarn composed of 100 percent cotton fibers. The yarn is presented in a skein stated to weigh 100 grams. The yarn is for retail sale and is intended for hand knitting. |
| Reason: Because this transaction involves an export from the United States, this is an “information letter” pursuant to the authority of 19 C.F.R. § 177.1(d)(2). |
| Ruling Date: March 24, 2025 |
N346258: The country of origin of bearings
| Origin: Thailand |
| Item: The bearings in question are referred to as tapered roller bearings and deep grooved ball bearings. The tapered roller bearings consist of tapered outer and inner races (cup and cone assembly) and tapered rollers that allow the bearing to withstand radial and axial loads. The deep grooved ball bearings consist of an inner and outer ring, and balls placed in a cage. These bearings facilitate motion, carry loads and reduce friction. Prior to the final assembly of the tapered roller bearings, the inner and outer rings are forged from a steel rod in China. The forging process consists of cold-rolling and rough grinding processes. The forged rings are then turned and heat treated in either China or Japan. The rings are exported to Thailand, where the end faces and raceways of the inner and outer rings undergo grinding, honing and superfinishing processes, converting the rings into races. Automatic machines with computer numerical controls (CNC) complete the grinding and superfinishing processes. During the final assembly of the tapered roller bearings, which occurs in Thailand, the inner and outer races are assembled to a cage with rollers to produce complete tapered roller bearings. |
| Reason: The final assembly processes that occur for both bearings are rather simple and do not constitute a substantial transformation. Inserting and pressing components to each other is not considered to be complex. The final assembly processes performed in Thailand do not change the shape, character or predetermined use of the inputs. Instead, the country of origin of the races, which are the essence of anti-friction bearings, are considered when determining the country of origin of the ball and tapered roller bearings. Here, the inner and outer races of both types of bearings are formed in Thailand. Accordingly, the country of origin of the tapered roller bearings and the deep grooved ball bearings for the purpose of marking and Section 301 Trade Remedies is Thailand. |
| Ruling Date: March 19, 2025 |
N346319: The tariff classification of Mirtazapine Tablets in dosage form, from India
| HTS: 3004.90.9239, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents: Other.” |
| Item: Mirtazapine, imported in 7.5 mg tablets, belongs to a group of medicines called tetracyclic antidepressants. It is indicated for the treatment of major depressive disorder. |
| Reason: N/A |
| Ruling Date: March 24, 2025 |
N346349: The classification, country of origin, and marking of a gold, diamond, and gemstone ring
| HTS: 7113.19.5090, 9802.00.5060, 5.5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” |
| Origin: U.S. |
| Item: The merchandise under consideration is a gold ring set with diamonds and gemstone. The gold ring will be cast in the United States. The diamonds and gems are acquired from and cut and polished in India or Ethiopia. The ring casting is sent to China where it undergoes cleaning and polishing, stone setting and final adjustments, and packaging before being sent back to the U.S. |
| Reason: The casting of the ring in the U.S. provides the essence of the finished product. The finishing and setting of stones in China do not substantially transform the casting. As a result, the country of origin of the ring is the U.S. |
| Ruling Date: March 24, 2025 |
N346392: The tariff classification of women’s garments from China
| HTS: (Style 1) 6206.40.3035, 9903.01.24, 9903.88.15, 26.9% + 20% + 7.5%, “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s: Other.” (Style 2) 6206.90.0040, 9903.01.24, 9903.88.15, 6.7% + 20% + 7.5%, “Women’s or girls’ blouses, shirts and shirt-blouses: Of other textile materials: Other.” (Style 3) 6211.43.1078, 9903.01.24, 9903.88.15, 16% + 20% + 7.5%, “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202.” (Style 4) 6211.49.5080, 9903.01.24, 9903.88.15, 1.2% + 20% + 7.5%, “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of other textile materials: Other: Containing 70 percent or more by weight of silk or silk waste: Jackets and jacket-type garments excluded from heading 6202.” |
| Item: Style 1 is a woman’s blouse constructed from 100% viscose woven fabric. The blouse features a pointed collar, a partial front opening secured by four button closures, long sleeves with button cuffs, side slits with five button closures on both sides, and a hemmed bottom. The garment extends from the shoulders to the upper thigh area. Style 2 is a woman’s blouse constructed from 100% ramie woven fabric. The blouse features a split V-neckline, long sleeves with button cuffs, and a hemmed bottom. The garment extends from the shoulders to the upper thigh. Style 3 is a woman’s jacket constructed from 70% rayon and 30% silk woven fabric. The jacket is fully lined and features a pointed collar, a full-front opening secured by five button closures, long sleeves, patch pockets at the waist area, and a hemmed bottom. Style 4 is a woman’s jacket constructed from 100% silk woven fabric. The reversible jacket features a round neckline, a full-front opening secured by three snap button closures, long sleeves, pockets at the waist area, and a straight bottom. |
| Reason: N/A |
| Ruling Date: March 24, 2025 |
N346696: The tariff classification of a supplement for cell culture media from France
| HTS: 3824.99.9397, 5%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The instant item is a substance that is used to provide essential water-soluble vitamins, amino acids, peptides, and carbohydrates to cell culture media formulation in a scientific laboratory setting. It has a catalog number of H26769. The substance would primarily consist of a yeast extract, and may be combined with other added chemicals, such as magnesium sulfate, calcium chloride, sodium metabisulfite, and Vitamin B1. |
| Reason: N/A |
| Ruling Date: March 24, 2025 |
N346713: The tariff classification of a jewelry display kit from China
| HTS: 3926.90.9989, 9903.88.15, 9903.01.24, 5.3% + 7.5% + 20%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: The product under consideration is listed as the “SUM - WIN 10 SET, Platinum & Gold, Moments.” It is intended to serve as a visual marketing display for assorted jewelry pieces and consists of 21 individual elements. The vacuum molded acrylonitrile butadiene styrene (ABS) plastic backdrop component predominates over the other articles, many of which are also made of molded ABS plastic including a bust, two bracelet cones, three ring cones, two square bracelet displays, and a bracelet clip. |
| Reason: This display kit is considered a set for classification purposes and the plastic articles impart the essential character to it. |
| Ruling Date: March 24, 2025 |
N346925: The tariff classification of a Christmas decoration 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: An item identified as Joy Wood Decor, which consists of a wooden sign decoration displaying individual letters forming the word “JOY” with a Christmas wreath made of plastic evergreen foliage decorated with berries and bells, forming the “O” in the word “JOY.” The wooden tabletop decoration measures approximately 12” (L) x 2” (W) x 4.5” (H) and is made predominantly of V. Nilotica, more commonly known as Acacia Nilotica. The item will be marketed and sold as a decoration for Christmas. |
| Reason: N/A |
| Ruling Date: March 24, 2025 |