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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N346793: The tariff classification of polyethylene film from Canada
| HTS: 3920.10.0000, 9903.01.10, 4.2% + 25%, “other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene.” |
| Item: The product under consideration is a roll of polyethylene film that is preprinted for use as packaging bags for fresh vegetables. After importation the film will be cut into lengths, folded to form a bag, filled with a mixture of fresh vegetables and sealed hermetically. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346803: The tariff classification of a forged copper blank from Italy and the country of origin of a finished copper shield
| HTS: 8466.93.9885, 4.7%, “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand: Other: For machines of headings 8456 to 8461: Other: Other: Other: Other: Other: Other.” |
| Origin: Italy |
| Item: The item under consideration for classification (1) is a forged copper blank used in the manufacture of the copper shield component of a plasma arc cutting machine torch. Although not imported ready for direct use, the forged copper blank is designed to specifications with the rough outline and “near-net” shape of a finished copper shield. The blank is designed in a manner that results in minimal material waste during finishing operations because it closely approximates the form of the finished shield. Prior to shipment to the United States, the forged copper blank also undergoes sandblasting with stainless steel balls (as a surface treatment), sorting, and packing.The item under consideration for country of origin (2) is a copper shield for incorporation into the torch of Hypertherm plasma arc cutting machines. During mechanized cutting operations, the shield protects the electrically active nozzle by providing a safety barrier against electrical shortage. It also acts as a thermal barrier for the nozzle which can reach up to 800 degrees Celsius during cutting. |
| Reason: (1) The forged copper blank satisfies the criteria for “blanks” as it is not ready for direct use but possesses the approximate shape, dimensions, and outline of a finished copper shield used in a plasma arc cutting machine torch. Although unfinished, these qualities, particularly the recessed inner surface, indicates that it is solely or principally designed for such use and neither suitable nor capable of another use. Under the authority of GRIs 1 and 2(a), the forged copper blank has the essential character of the finished copper shield and is classified accordingly. (2) In this case, the forged copper blank from Italy arrives in the United States in an unfinished, yet recognizable form of a finished copper shield. The forged copper blank is forged and prepared to specifications so that the machining processes in the United States are efficient and avoid material waste. No article emerges from the machining processes in the United States with a new name, character, or use different from that possessed prior to processing. Since the forged copper blank is of Italian origin and no substantial transformation takes place, the country of origin of the finished copper shield is Italy. |
| Ruling Date: March 27, 2025 |
N346939: The classification of a pole and a base for a mobile sign from Canada
| HTS: 9403.99.9045, free, “Other furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Other.” |
| Item: The subject articles are identified as a pole and a base for the Portable Parking Sign Universal. The complete mobile sign is a floor standing sign that will be used in a restaurant, car park, or similar location and measures approximately 55" tall. The detachable cylindrical vertical pole is made of powder-coated steel and measures approximately 55" (L). The wheeled powder-coated steel base has a short vertical tube in the center, and measures approximately 18" (L) x 12" (W). The wheels are made of plastic. The pole extends upward from the base and has two horizontal metal pieces to which a sign will be attached. The articles are made in Canada. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N346210: The tariff classification of oro-nasal masks from China
| HTS: 9019.20.0000, 9817.00.96, free, “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” |
| Item: The products under consideration are forty-six Respironics AF541 oro-nasal full-face masks. The masks can be divided into two categories: AF541 EE oro-nasal masks (further broken down by EE Leak 1 and EE Leak 2 masks) and AF541 SE oro-nasal masks. Each is composed of a mask frame, an elbow, a mask cushion, and a headgear. They are designed to be used on patients 7 years or older weighing more than 20kg. AF541 EE oro-nasal masks are single use and available in various configurations in terms of cushions (Over the Nose (OTN) cushions and Under the Nose (UTN) cushions), elbows (EE Leak 1 and EE Leak 2), headgears (CapStrap headgear or four-point headgear) and in different sizes targeted for the United States or global market. |
| Reason: The AF541 oro-nasal full-face masks are parts of the respiratory devices without which the devices cannot function and thus eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: March 26, 2025 |
N346236: The tariff classification of oro-nasal masks from China
| HTS: 9019.20.0000, 9817.00.96, free, “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” |
| Item: The products under consideration are twenty Respironics AF531 oro-nasal full-face masks. The masks can be divided into two categories: AF531 EE oro-nasal masks (further broken down by EE Leak 1 and EE Leak 2 masks) and AF531 SE oro-nasal masks. Each is composed of a mask frame, an elbow, a mask cushion, and a headgear. They are designed to be used on patients 7 years or older weighing more than 20kg. AF531 EE oro-nasal masks are single use and available in different elbow (EE Leak 1 and EE Leak 2) and headgear (CapStrap headgear or four-point headgear) configurations and in different sizes targeted for the United States or the global market. |
| Reason: The AF531 oro-nasal full-face masks are parts of the respiratory devices without which the devices cannot function and thus are eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: March 26, 2025 |
N346245: The tariff classification of nasal masks and gel nasal cushions from China
| HTS: 9019.20.0000, 9817.00.96, free, “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” |
| Item: The products under consideration are various Philips Respironics Nuance Pro Gel Nasal Pillow Masks and Nuance Pro Gel Cushions. These masks all consist of a headgear, a gel frame, gel cushions (pillows), and an exhalation elbow which is permanently attached to a short tube with a swivel at the end of the tube. The Nuance Pro Gel Nasal Pillow Masks are used exclusively with CPAP (continuous positive airway pressure) devices and BiPAP (bilevel positive airway pressure) devices and are intended to provide an interface for application of CPAP or bilevel therapy to patients with chronic sleep apnea in the home or hospital/institutional environment. The Nuance Pro Gel Cushions are also known as gel nasal pillows. They sit directly inside the nostrils and are sold as a component replacement nasal interface for the nasal pillow mask. |
| Reason: The masks and cushions are used solely by individuals with chronic sleep apnea and are specifically designed for use with BiPAP and CPAP devices. The cushions are component parts of the masks. The masks serve as a conduit through which the oxygen is delivered and are integral to the successful function of the CPAP and BiPAP devices. They are indispensable parts for the devices to assist sleep apnea impaired persons and specially designed for and marketed to them. Their use by the general public is improbable. The Nuance Pro Gel Nasal Pillow Masks and Nuance Pro Gel Cushions are parts of the respiratory devices without which the devices cannot function and thus are eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: March 26, 2025 |
N346322: The tariff classification of a child’s fanny pack from China
| HTS: 4202.92.3131, 9903.88.03, 9903.01.24, 17.6% + 25% + 20%, “travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers.” |
| Item: The article, the “Polyester Halloween Cat Shape Bag with Trick Face,” is a child’s fanny pack constructed of 100% polyester, which is a man-made material.. It is designed to be worn around the waist for hands-free storage of personal effects during sport activities and travel. It also provides protection, portability, and organization to a child’s personal effects such as snacks, candy, or supplies. The article has a top zippered closure and one adjustable textile strap. It measures 9.5 inches (L) by 2.25 inches (W) by 7 inches (H). |
| Reason: N/A |
| Ruling Date: March 26, 2025 |
N346323: The tariff classification of a child’s fanny pack from China
| HTS: 4202.92.4500, 9903.88.03, 9903.01.24, 20% + 25% + 20%, “travel, sports, and similar bags, with outer surface of sheeting of plastic, other.” |
| Item: The article, the “PET Halloween Bag with Ghost Face,” is a child’s fanny pack made of clear polyvinyl chloride (PVC) plastic sheeting. It is designed to be worn around the waist for hands-free storage of personal effects during sport activities and travel. It also provides protection, portability, and organization to a child’s personal effects such as snacks, candy, or supplies. The article has a top zippered closure and one adjustable textile strap. It measures approximately 6.5 inches (L) by 2.5 inches (W) by 8.5 inches (H). |
| Reason: N/A |
| Ruling Date: March 26, 2025 |
N346352: The tariff classification of Frozen Mycoprotein Paste from the United Kingdom
| HTS: 3504.00.5000, 4%, “Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed: Other.” |
| Item: The subject product is Frozen Mycoprotein Paste. The frozen mycoprotein paste is a raw material, which will be imported in bulk for further processing and evaluation trials for use as an ingredient within meat alternative products. Mycoprotein Paste is not an edible food product in its imported condition. The subject product is derived from fungi, which consists of 100% pure mycoprotein (Fusarium venenatum). Mycoprotein Paste does not contain any additives, flavorings, binders, stabilizers, emulsifiers, or other ingredients. The protein content on a dry weight basis is 54.8%. This product will be imported in 2 X 10 kg packaging. |
| Reason: N/A |
| Ruling Date: March 26, 2025 |
N346383: The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
| HTS: 5903.20.2500, 7.5%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Origin: Vietnam |
| Item: The subject merchandise, style “Dillon T/R,” is a twill weave fabric with a plastic coating. The coated fabric is composed of 61.3% polyurethane coating, 34.3% polyester staple fibers and 4.4% rayon staple fibers, by weight. The polyurethane coating consists of one inner cellular layer and an outer layer which is compact. The combined material weighs 440 g/m2. The fabric is being imported in widths of 55 inches and used for upholstery. The plastic coating is visible to the naked eye. The manufacturing operations for the coated upholstery fabric are as follows: In Vietnam, the fabric is woven. The twill weave fabric is shipped to China. In China, the fabric is dyed and napped. The fabric is coated with the first layer of polyurethane cellular plastic. An outer layer of “dry” polyurethane (compact plastic) is applied over the cellular coating. The finished fabric is shipped from China to the United States. |
| Reason: Subject to paragraph (c)(4), the most important assembly or manufacturing process, as it pertains to textiles, is the fabric-making process. Section 102.21(b)(2) defines the “fabric-making process” as: …any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope or fabric strips and results in a textile fabric. Subject to paragraph (c)(4), the fabric-making process occurs in Vietnam for style “Dillon T/R.” |
| Ruling Date: March 26, 2025 |