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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N346385: The tariff classification of a steel lever from India
| HTS: 8309.90.0090, 2.6%, “Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other… Other.” |
| Item: The lever is a component of a steel closing band/ring that is assembled with a cover to provide a proper closure of an open head drum. The lever works in conjunction with a latch to fasten a steel closing band/ring, providing a tight seal of the drum and ensuring there are no leaks. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N346386: The tariff classification of a steel latch from India
| HTS: 8309.90.0090, 2.6%, “Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other… Other.” |
| Item: The latch is a component of a steel closing ring that is assembled with a cover to provide a proper closure of an open head drum. The latch works in conjunction with a lever to fasten a steel closing band/ring which provides a tight seal of the drum and ensures there are no leaks. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N346387: The tariff classification of a steel flange and a steel plug from India, Brazil, or the Netherlands
| HTS: 8309.90.0090, 2.6%,: “Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other… Other.” |
| Item: The items under consideration are a steel flange and plug in 2-inch, ¾-inch or 1.5-inch sizes. The flange is internally threaded and includes two rubber washers that assist with the closing process. The plug is externally threaded. The flange is inserted into a drum through a flange insertion process. The plug is threaded into the flange to properly seal a drum or pail. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N346388: The tariff classification of a steel closing ring from Costa Rica
| HTS: 8309.90.0090, 2.6%, “Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other… Other.” |
| Item: The ring is assembled with a cover to provide a proper closure of an open head drum. The closing band is fastened with a latch and lever which provides a tight seal of the drum ensuring there are no leaks. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N346433: The tariff classification of women’s garments from Vietnam
| HTS: (Style 1) 6110.30.3059, 32%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Womens or girls: Other.” (Style 2) 6114.30.3054, 14.9%, “Other garments knitted or crocheted: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Womens or girls: Other.” (Style 3) 6110.30.3059, 32%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Other: Womens or girls: Other.” |
| Item: Style 1 is a women’s cut and sewn pullover constructed from 81% nylon and 19 % spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a V-styled front neckline, a bungee loop at the left shoulder, capped sleeves, a pocket at the left chest, a back yoke with a contrasting color logo at the center, a mesh knit fabric insert located at the center of the back panel, and a self-fabric bottom band measuring approximately four inches. Style 2 is a women’s one-piece jumpsuit constructed from 80% polyester and 20% spandex knit fabric. The garment features a V-styled neckline front neckline, a keyhole opening at the rear neckline with two contrasting color buttons that have hook and loop closures, short, hemmed sleeves, a patch pocket with a contrasting color logo at the left chest, an elasticized waist with a contrasting color drawstring that ties on the outside, two slant front pockets, a sewn-in gusset panel, a patch pocket at each of the outer legs, flatlock stitching on the seams, and hemmed leg openings. Style 3 is a women’s cardigan constructed from 80% polyester and 20% spandex knit fabric. The garment features a self-fabric stand-up collar, a full front opening with a zippered closure, a front yoke, a D-ring attached by a contrasting color loop beneath the left front collar, hemmed, long sleeves with a fabric insert at the center to create a shirring effect, two slant pockets at the waist with knit fabric edging, two patch pockets on the inner front panels, a contrasting color logo at the center back yoke, flatlock stitching on the seams, and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N346661: The tariff classification of e-cigarettes and capsules from China
| HTS: (Vape) 8543.40.0040, 9903.01.24, 9903.88.02, 2.6% + 20% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: electronic cigarettes and similar personal electric vaporizing devices: other.” Capsules) 2404.12.0500, 9903.01.24, 9903.88.03, 6.5% + 20% + 25%, “Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: Products intended for inhalation without combustion: Other, containing nicotine: Mixtures for personal electric or electronic vaporizing devices: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances.” |
| Item: There are two items at issue with this request. The first is identified as the LogicPro electronic vaporizing device, an e-cigarette. The device is presented within a kit containing a power unit, capsule case, mouthpiece, and USB charging cable. The power unit contains a battery and the necessary electronics, including the heating element, for the vaporization of the liquid. The device is designed to have a capsule, which contains the substance to be vaporized, placed within the case and attached to the power unit and mouthpiece. The completed device then heats the liquid, turning it into a vapor that is inhaled through the mouthpiece. The capsules with the substance are not packaged with the device. The second item is identified as the LogicPro capsules, which are the pre-filled liquid capsules used exclusively with the above e-cigarettes. The capsules are filled with an e-liquid with the main ingredients of propylene glycol, glycerol, nicotine, and various added flavors. The capsule is specially designed to contain 20 mg/ml of nicotine. The disposable capsules, which will be imported and sold separately, are designed for use exclusively in the LogicPro Capsule Tank System. LogicPro E-Liquid Capsules will be made available in the following five flavors – regular, menthol, cherry, berry mint and vanilla. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N346701: The tariff classification of a servo tandem press line, base plates, and a front-of-line sound wall from Japan
| HTS: (Press Line) 8462.63.4030, 4.4%, “Machine tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding drawbenches); presses for working metal or metal carbides, not specified above: Cold metal working presses: Servo-presses: Numerically controlled: Other.” (Base plates) 8466.94.6585, 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 heading 8462 or 8463: Other: Bed, base, table, column, cradle, frame, bolster, crown, slide, rod, tailstock and headstock castings, weldments or fabrications: Other.” (Sound Wall) 8466.94.8585, 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 heading 8462 or 8463: Other: Other: Other.” |
| Item: The first item under consideration is a servo tandem press line, used to form automotive parts from flat sheet metal blanks. The automotive parts include, but are not limited to, body, hood, and door panels. The press line comprises six interconnected component groups: 1) 2400-ton H4FL press with die cushion, 2) 1200-ton H4FL press, 3) three 1000-ton H4FL presses, 4) front-of-line blank destack equipment (with optional washer and oiler machines, if equipped), 5) product feeder equipment, and 6) the press line perimeter sound wall. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N347069: The tariff classification of a doll with toy accessories 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 article under consideration is a Monster High Reel Drama Cleo De Nile Doll measuring 10.75" tall with an accompanying doll stand. The doll has articulated joints that allow her arms and legs to bend and move. The doll also comes with a plastic pet cobra and 2 paper items referred to as “posters,” each measuring 2.5" x 1.75" (mini poster doll size) and 11.75" x 8.25" (letter size). The Monster High Reel Drama Cleo De Nile Doll and accessories are principally designed for the amusement of children 6 years of age and older. The letter sized paper poster is disregarded as a de minimis article for classification purposes. |
| Reason: N/A |
| Ruling Date: March 28, 2025 |
N341057: The tariff classification of a women’s sweater
| HTS: 6110.30.3020, 9903.01.24, 9903.88.15, 32% + 20% + 25%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: (con.): Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s.” |
| Item: A women’s knit sweater. The outer surface of the garment’s knit fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a crew neckline, long sleeves, and a straight hem that extends below the waist. The women’s knit sweater is composed of two yarns that are not twisted together. The first yarn is composed of two-ply acrylic staple and the second yarn is composed of one polyester multifilament and staple polyester and metalized short length inserted into the chain structure. The overall fiber composition is 36.9% polyester (staple), 25.5% acrylic (staple), 21.2% metalized (short length), and 16.4% polyester (filament). |
| Reason: N/A |
| Ruling Date: March 27, 2025 |
N342660: The tariff classification of a woman’s upper body garment from Bangladesh
| HTS: 6109.90.8030, 16%, “Tank tops … knitted or crocheted: Of other textile materials: Other: Women’s: Other.” |
| Item: A woman’s tank-styled top. The garment extends from the shoulder area to below the waist and provides sufficient bust coverage. The sleeveless top features shoulder straps measuring over two inches in width, a scoop front neckline and a self-start bottom. The item is composed of 4 plies, consisting of two gray color, staple fiber, manmade artificial (rayon) plies, twisted with a white, multifilament, manmade synthetic (polyester) fiber ply, twisted with a strip that is metallic. The overall composition of the sample by weight is 84% rayon, 9.5% polyester and 6.5% metalized yarn. |
| Reason: N/A |
| Ruling Date: March 27, 2025 |