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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N346445: The country of origin of a brake pad
| Origin: Cambodia |
| Item: The product under consideration is an aftermarket disc brake pad set, which is used in passenger and heavy-duty motor vehicles. The friction material, clips, shims, and backing plates are made in China and imported to Cambodia for further processing. In Cambodia, the backing plates are shot blasted and glue is applied on one side to prepare for the friction block. Next, the friction mixture is made by combining ingredients, such as barium sulfate, titanate, and graphite. The friction layer powder and under layer powder then undergo a cold mold, flattening and pressing process to complete the preforming process. Then, the preformed friction block and the backing plate are placed unto a hot mold to initiate the brake pad hot-pressing process, which combines the backing plate with the friction mold. The pad then undergoes a heat treatment, grinding process to flatten the surface of the friction material, then slotting and chamfering of the brake pads. Next, the pads are coated with a precise layer of plastic powder to the surface which, following baking, adheres to the brake pad surface to form a corrosion-resistant layer. Finally, the riveting/clip and shims are incorporated to the brake pads, inspected, shrink wrapped, and packaged for shipment to the United States. |
| Reason: In the instant case, the clips, shims, and backing plates from China are imported into Cambodia in their finished state and do not undergo a substantial transformation in Cambodia when assembled together into a brake pad set. However, the friction material undergoes mixing, molding, and pressing processes. Since the friction block is substantially transformed in Cambodia, the country of origin of the entire brake pad set will be Cambodia. |
| Ruling Date: March 25, 2025 |
N346455: The tariff classification of components for trash compactor bins from China
| HTS: 8479.90.8500, 9903.88.15, 9903.01.24, 9903.85.08, free + 7.5% + 20% + 25%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Of trash compactors: Other.” |
| Item: The products in question are five components for the cabinets of “smart” waste disposal and recycling bins, referred to as the Bigbelly Sense Max and Bigbelly Smart Max bins (collectively, “Bigbelly bins”). The Bigbelly bins, which are not imported with the subject components, function as waste and/or recycling receptacles and are equipped with a sensor-activated, automatic compacting function. The bins are fully enclosed and will be situated in public places. Each of the five items will be imported for original equipment purposes. The items are specially shaped and designed for use only with the Bigbelly bins. |
| Reason: N/A |
| Ruling Date: March 25, 2025 |
N346504: The tariff classification of three earbud case covers
| HTS: 3926.90.9989, 5.3%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: There are three earbud case covers under consideration. The first is made of molded silicone plastic. The second is molded thermoplastic elastomer (TPE) plastic. The third features a debossed polyurethane plastic outer with a polycarbonate plastic inner. They are all intended to cover an existing earbud case to provide a decorative appearance and will include a zinc alloy ring to allow them to be attached to other items like a backpack or purse. |
| Reason: N/A |
| Ruling Date: March 25, 2025 |
N346641: The classification and country of origin of an electric height-adjustable desk
| HTS: 9403.10.0040, free, “Other furniture and parts thereof: Metal furniture of a kind used in offices, Other.” |
| Origin: Malaysia |
| Item: The HAD DESK is an electric height-adjustable desk that measures 47.2" (W) x 23.6" (D) x 28.3" (H) and can be electronically adjusted from 28.3" high to 46.45" high. The desktop is made of laminated and edge-banded particleboard, and it stands on two inverted-T steel legs, one on either side. The Chinese materials include: Crossbar (1) Side supports (2) Transmission rod (1) Table leg (1) Table leg with motor (1) Table feet (2) Controller (1) Plug with AC to DC adapter (1). The Malaysian materials include the particleboard desktop. In China, components are manufactured by means of metal cutting, bending, welding, drilling, etc. Components are shipped in bulk to Malaysia. In Malaysia, crossbar holes are drilled. Sidebar supports are repackaged. Non-motorized leg is drilled, and the following are inserted/assembled: plastic parts, lubricating oil, screw rod, inner and outer tubes Motorized leg is drilled, and the following are inserted/assembled: plastic parts, lubricating oil, screw rod, inner and outer tubes, and motor End caps and adjustable feet are added to each inverted-T foot assembly, two per foot The unassembled adjustable-height desk is flat-packed for shipment |
| Reason: With respect to the subject HAD DESK, taking into account the desk’s functionality, look, bulk, cost, and weight, the steel chassis and incorporated lifting mechanism 1) provides the variable-height functionality that distinguishes this desk from other desks, 2) weighs almost twice as much as the MDF desktop, and 3) costs almost twice as much as the MDF desktop. Although the materials that comprise the desk frame are of Chinese origin, they are imported into Malaysia in bulk and none of them have the essential character of a desk in their imported condition. It is only in Malaysia, after having been submitted to drilling and a multi-step assembly operation and combining with a Malaysian-origin desktop, do the Chinese components obtain a new name, character and use—that of a desk. The country of origin of the electric height-adjustable desk will be Malaysia. |
| Ruling Date: March 25, 2025 |
N346790: The tariff classification of a 3-dimensional plush toy from China
| HTS: 9503.00.0073, 9903.01.24, free + 20%, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: The item depicts a fictional character named “Reindog” from the Warner Bros. Interactive Entertainment series, Multiverse. The plush toy is a full-bodied, three-dimensional dog with antlers that measures approximately 23” x 6” x 14.” It is constructed from 100% polyester dyed knit fabric and polyester fill, sewn together. The “Reindog” stuffed animal is principally designed for the amusement of children 3 years of age and older. |
| Reason: N/A |
| Ruling Date: March 25, 2025 |
N346902: The country of origin of paper towels
| Origin: Indonesia |
| Item: The paper towels under consideration are packages of “hand roll towels” and “center pull towels." They come in a variety of plies (single, double, and triple). The bulk rolls of hand towel stock are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 1/2; 26-40 g/sm. These parent rolls of paper, which measure in multiple widths from 1400 mm up to 2850 mm and have a maximum roll diameter of 2850 mm, are then sent to China, where the paper is embossed, re-rolled and cut to size. The finished product is then subjected to quality control, and packaged. |
| Reason: In China the hand towel stock does not undergo a substantial transformation resulting in an item with a new name, character or use simply by embossing, rolling, cutting, and packaging. The country of origin of the finished paper towels is Indonesia. |
| Ruling Date: March 25, 2025 |
N346903: The country of origin of paper napkins
| Origin: Indonesia |
| Item: The items under consideration are packages of paper napkins, including “interfold napkins,” “multifold towel,” “dinner napkins,” "tall fold napkins," "low fold napkins," and "beverage napkins," which come in single and double ply and a variety of folds. The bulk rolls of napkin stock are manufactured in Indonesia. The paper is White/Kraft paper: virgin; layer: 2; 12-18 g/sm. These parent rolls of tissue paper, which measure in multiple widths from 715 mm-3800 mm and have a maximum roll diameter 840mm, are then sent to China, where the tissue paper is unwound, embossed, folded into napkin sheets, and cut to size. The finished napkins are then subjected to quality control and packaged. |
| Reason: In China the napkin stock does not undergo a substantial transformation resulting in an item with a new name, character or use simply by unwinding, embossing, folding, cutting, and packaging. The country of origin of the finished napkins is Indonesia. |
| Ruling Date: March 25, 2025 |
N346914: 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: A large air-blown inflatable ornament, identified as “Santa in Sleigh with Reindeer Scene,” item number 883568, which depicts Santa in his sleigh with wrapped presents being pulled by three reindeer. The item is an LED lit, air-blown inflatable decoration suitable for both indoor and outdoor use. The large item measures approximately 11.5’ in length when fully inflated. The item must be plugged in to a power source to activate. |
| Reason: N/A |
| Ruling Date: March 25, 2025 |
N346989: 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 CM25 MN GNOME SITTER 11IN, which consists of an assortment of three styles of man-made stuffed textile Christmas decorations. The weighted, shelf-sitting decorations depict armless, legless gnomes with tall pointed hats and beards. The hats include either prominantly featured sprigs of textile holly leaves and berries or a printed textile patch that bears the phrase “Merry Christmas.” The patches and the holly sprigs are permanently attached to the items. The items measure approximately 3.75” (L) x 2.75” (W) x 11” (H). Each has a “Holiday Style” hangtag and are marketed and sold separately as Christmas decorations for the home. |
| Reason: N/A |
| Ruling Date: March 25, 2025 |
N347031: The tariff classification of a religious book from the Philippines
| HTS: 4901.99.0040, free, “Bibles, testaments, prayer books and other religious books.” |
| Item: The product under consideration is a book titled, “God According to His Son.” The soft-cover, glue-bound book contains 136 pages. Images of numerous pages were submitted, which demonstrate the religious subject matter of the work that includes frequent Bible passages. |
| Reason: N/A |
| Ruling Date: March 25, 2025 |