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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N347351: Applicability of 9802.00.80, HTSUS, to materials used to manufacture protective chainsaw legwear
| HTS: 9802.00.80 not applicable |
| Item: U.S. made protective fabric will be imported into New Zealand. In New Zealand, the US made fabric will be cut into component parts and assembled with other components cut in New Zealand from foreign fabrics. Once assembled, the completed legwear is tagged, packaged, and shipped for importation into the U.S. |
| Reason: Since the U.S. origin fabric is exported to New Zealand in uncut bolts or rolls, and is subsequently cut into component parts before being sewn into garments, the operation constitutes a fabrication of the components abroad. Therefore, no allowance in duty is permitted under subheading 9802.00.80, Harmonized Tariff Schedule of the U.S., for the cost or value of the U.S. origin fabric when the protective legwear is imported into the U.S. |
| Ruling Date: April 4, 2025 |
N347355: The tariff classification of wooden trinket boxes from China
| HTS: 4420.90.4500, 9903.88.03, 9903.01.24, 4.3% + 25% + 20%, “Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood. Other: Not lined with textile fabrics.” |
| Item: The item under consideration is the “Weave Jewelry Box.” The box is constructed of medium density fiberboard (MDF) and measures 7.9” long by 4.4” wide and 3” high. The hinged lid features an inset panel made of narrow, plastic woven strips intended to look like natural materials. The interior is a single compartment and is not lined. |
| Reason: N/A |
| Ruling Date: April 4, 2025 |
N347459: The tariff classification of Dairy Based Animal Treats from Spain. Correction to Ruling Number N346535
| HTS: 2309.10.0010, free, “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers.” |
| Item: The subject merchandise is YowUp brand semi-liquid dairy-based treats. There are five products under review as follow: YowUp® Yogurt Squeeze Digestive Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, fructooligosaccharide, artificial flavor, and lactic acid. YowUp® Yogurt Squeeze Dogs Skin & Coat Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, salmon, fish oil, dried citrus pulp, beef hide (collagen), fructooligosaccharide, turmeric, artificial flavor, lactic acid, and vitamin E supplement. YowUp® Yogurt Squeeze Dogs Joint Support Smoothie Dog Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, chicken, dried citrus pulp, beef hide (collagen), fructooligosaccharide, turmeric, glucosamine hydrochloride, chondroitin sulfate, artificial flavor, lactic acid, and vitamin E supplement. YowUp Frozen Yogurt Bacon Flavor Dog Wet Treat is composed of yogurt (pasteurized cow’s milk, lactase, and lactic ferments), corn starch, dried citrus pulp, lactic acid, artificial bacon flavor, and vitamin E supplement. YowUp Frozen Yogurt Salmon Flavor Dog Wet Treat is composed of yogurt (pasteurized cow's milk, lactase, and lactic ferments), corn starch, dried citrus pulp, lactic acid, turmeric, artificial salmon flavor, and vitamin E supplement. The above-described products which can be consumed directly or mixed into animal feed are packed in retail sized stand up pouches with a net weight of 110 grams and 115 grams, respectively. The YowUp brand dairy based products which are specifically formulated for dogs will be sold to independent specialty pet shops, pet specialty chains, and convenience stores, etc. |
| Reason: N/A |
| Ruling Date: April 4, 2025 |
N346727: The country of origin of a suspension control arm and ball joint assembly
| Origin: China |
| Item: The article under consideration is a Suspension Control Arm and Ball Joint Assembly, which is a component of a suspension system in passenger vehicles. It provides a smooth ride and creates stable road control, drivability and handling. The control arm weighs around 9 pounds, and it is made of steel, with plastic and rubber components. Rubber accessories, such as bushings and packaging materials are procured exclusively from certified local suppliers in Thailand. The control arm, ball joint, and ball joint seat are imported from China to Thailand. All rough parts undergo machining, including precision drilling, chamfering, thread tapping, boring, and chamfering with advanced CNC machines in Thailand. The assembly and packing of all components occur in Thailand. |
| Reason: The Chinese forgings do not undergo a significant change in Thailand. The machining, drilling, chamfering, thread tapping, and boring, as well as the addition of Thai sourced rubber and plastic components, do not transform the character of the forgings into a new article with a new name, character, or predetermined use. As a result, no substantial transformation occurs in Thailand, and the country of origin of the Suspension Control Arm and Ball Joint Assembly will be China. |
| Ruling Date: April 3, 2025 |
N346802: The country of origin of a steering wheel cover
| Origin: Cambodia |
| Item: The product under consideration is a Steering Wheel Cover, which is designed to fit over a standard automotive steering wheel. The steering wheel cover is made of faux leather with thermoplastic elastomer (TPE) inner, which provides grip and protection. The primary use of the steering wheel cover is to enhance the grip and provide a comfortable feel while driving, as well as to protect the steering wheel from wear and tear. It consists of a polyurethane (PU) and polyvinyl chloride (PVC) outer leather, PVC inner foam, and TPE inner ring. The PVC powder, dioctyl phthalate (DOP), and dye for the outer leather is imported from China to Cambodia, where all the ingredients are mixed, foamed, shaped, rolled, pattern embossed, and extruded. The unplasticized PVC particles and powder from China are made into foam, cut, and put in rolls in Cambodia. The raw TPE plastic particles and DOP from China undergo injection and forming into an inner ring in Cambodia. In Cambodia, the outer leather and foam are then laminated to create a single PVC leather roll. The leather is cut to size, stitched, and sewn together with the inner ring. Finally, the product is inspected and packaged for import into the United States. |
| Reason: The Chinese raw materials (particles and powder) undergo a significant change in Cambodia and are transformed into PVC leather material, foam, and the inner ring. Furthermore, the materials undergo a substantial transformation when integrated into a steering wheel cover in Cambodia. As a result, the country of origin of the steering wheel cover will be Cambodia. |
| Ruling Date: April 3, 2025 |
N346878: The tariff classification of plastic ice balls from Malaysia
| 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: The product under consideration is described as “ice balls.” They are four-inch diameter hollow plastic spheres that are filled with water and a trace amount of salt. The balls are formed by blow molding high density polyethylene (HDPE) plastic and then filled with water. They are intended to store thermal energy to provide cooling and reduce peak demand for electricity in air conditioning or process cooling systems. |
| Reason: N/A |
| Ruling Date: April 3, 2025 |
N346928: The country of origin of a memory card reader
| Origin: China |
| Item: The merchandise under consideration is identified as Memory Card Reader (Reader), which is described as plastic housing having two memory card slots on one end and a short, hardwired cable with an 8-pin digital connector and a USB-C socket on the other end. Internally, the Reader incorporates a printed circuit board assembly (PCBA) and functions to connect the device to mobile devices, tablets, and personal computers. The Reader is retail packaged along with a USB-C to USB-Micro adapter cable assembly. The Reader is assembled in Vietnam by inserting the PCBA into the plastic housing, soldering the 8-pin connector onto one end of the raw cable and the other end onto the PCBA. Aside from the raw cable and the USB-C to USB Micro adapter cable assembly, which are of Vietnamese origin, all the parts are manufactured in China. |
| Reason: Regarding the country of origin of the subject Reader, the assembly work described as occurring in Vietnam, which consists of inserting the Chinese origin PCBA into the housing, soldering the connectors and wires onto the PCBA does not substantially transform the PCBA into a new article. Furthermore, the PCBA, which functions to read the memory cards and communicate with the personal electronic devices, establishes the function of the finished Reader. As a result, the Chinese origin PCBA is not substantially transformed in Vietnam into a different article of commerce with a new name, character, or use. Thus, the Memory Card Reader, is considered a product of China for origin purposes at the time of importation into the United States. |
| Ruling Date: April 3, 2025 |
N347167: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, 9903.01.24, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult size costume identified as the Horsing Around, Horse Costume, which consists of a long-sleeved jumpsuit and horse head mask and features a neck and very deep back opening with raw unfinished edges. The deep back opening is closed with two pairs of string ties. The long sleeves have foam hand covers with raw unfinished edges, simulating hooves. The attached tail is a folded piece of faux fur. The leg openings are raw and unfinished. The jumpsuit is stitched together with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile jumpsuit provides the essential character of the set. |
| Ruling Date: April 3, 2025 |
N347277: The tariff classification of Valentine’s Day decorations from China
| HTS: 9505.90.6000, 9903.01.24, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An item which consists of an assortment of four styles of stuffed, man-made textile Valentine’s Day decorations. Two of the weighted, shelf-sitting decorations depict armless, legless gnomes with tall, pointed hats and beards, wearing attire printed with hearts. The hats of the gnomes include a large prominently featured heart-shaped patch printed with the phrase “Happy Valentine’s Day.” The patches are permanently attached to the hats of the gnomes. The other two items in the assortment are an owl and a cow, both feature large heart-shaped, non-removable patches on their midsections also bearing the phrase “Happy Valentine’s Day.” The items measure approximately 3.75” (L) x 2.75” (W) x 11” (H). Each style has a “Happy Valentine’s Day Crafts” hangtag and are marketed and sold separately as Valentine’s Day decorations for the home. |
| Reason: N/A |
| Ruling Date: April 3, 2025 |
N347350: The tariff classification of a Fourth of July decoration from China
| HTS: 9505.90.6000, 9903.01.24, free + 20%, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An item which consists of a weighted, man-made textile, shelf-sitting, decoration depicting an armless, legless gnome with a long white beard wearing a tall top hat the front of which is decorated with stars and stripes. The hat also features a large, permanently attached printed patch with the phrase “Happy 4th of July.” The item measures approximately 3.75” (L) x 2.75” (W) x 11” (H). The item will be marketed and sold as a decoration for Fourth of July celebrations. |
| Reason: N/A |
| Ruling Date: April 3, 2025 |