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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N346741: The tariff classification of bag charms from China
| HTS: 7117.90.9000, 9903.88.15, 9903.01.24, 11% + 7.5% + 20%, “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other.”(Smoky O Swag) 7117.90.7500, 9903.01.24, free: + 20% “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” |
| Item: “Knot Braid Bag Swag” is a bag charm composed of a leather strap, two base metal spring clips, base metal O-rings. “Wood Bead Bag Swag” is a bag charm composed of leather, wooden beads, two base metal spring clips and base metal O-rings. “Smoky O Swag” is a bag charm composed of plastic links, two base metal spring clips and base metal O-rings. |
| Reason: “Knot Braid Bag Swag” is a composite good made of leather and base metal. In this instance, it is the leather that predominates in quantity and provides the primary visual appeal. Accordingly, it is the leather that imparts the essential character. Smoky O Swag is a composite good made of plastic, leather, and base metal. In this instance, it is the plastic donut-shaped rings that provide the primary visual appeal. Accordingly, it is the plastic imparts the essential character. Wood Bead Bag Swag is a composite good made of wood, leather, and base metal. In this instance it is the leather that predominates in quantity and provides the primary visual appeal. Accordingly, it is the wood imparts the essential character. |
| Ruling Date: April 4, 2025 |
N346811: The country of origin of Bimatoprost Ophthalmic Solution 0.01% in dosage form
| Origin: Italy |
| Item: Bimatoprost Ophthalmic Solution 0.01%, imported in 2.5 mL, 5 mL and 7.5 mL, is a prostaglandin analog indicated for the reduction of elevated intraocular pressure in patients with open angle glaucoma or ocular hypertension. The active pharmaceutical ingredient (API), Bimatoprost, is manufactured in Italy and that the finished Bimatoprost Ophthalmic Solution in dosage form is made in India. In India, the Bimatoprost will be mixed with various inactive ingredients to produce the final Bimatoprost Ophthalmic Solution in dosage form. |
| Reason: The mixing of the active ingredient Bimatoprost (made in Italy) with the inactive ingredients into the final Bimatoprost Ophthalmic Solution 0.01% in dosage form does not result in a substantial transformation and the country of origin will be Italy. |
| Ruling Date: April 4, 2025 |
N346907: The country of origin and applicability of the United States- Korea Free Trade Agreement (UKFTA) of a plastic shipping box
| Origin: China |
| Item: The product under consideration is referred to as RC4 Ass’y. It consists of a guide top, sleeve, and guide bottom, which together form a box that includes a tray insert for holding battery cells. The Chinese origin guide top, sleeve and guide bottom are shipped together from China to Korea. The tray insert is manufactured in Korea. The guide top, sleeve and guide bottom constitute an unassembled box. In Korea, the guide top, sleeve and guide bottom are combined via a simple assembly process. The tray is also incorporated into the finished box via simple assembly. |
| Reason: The components undergo a simple assembly process in Korea. The assembly does not constitute a substantial transformation. Therefore, the country of origin of the box will be China. The merchandise does not qualify for preferential treatment under the United States-Korea Free Trade Agreement. |
| Ruling Date: April 4, 2025 |
N346969: The country of origin of pencils
| Origin: Vietnam |
| Item: The products under consideration are yellow pencils. In the manufacturing scenario, the material components for the wood cased lead pencils are sourced in the United States, China, and Vietnam. The wood is sourced in the United States. The ferrule is produced in China and shipped to Vietnam. The production process that takes place in Vietnam is divided into five phases including: 1) slat production, 2) grooving, lead inserting, and shaping, 3) painting, and 4) finishing: printing, end-cutting and eraser installation, 5) packaging. All processing occurs at the manufacturer facility in the Vietnam. |
| Reason: In the production of the pencils, the operations have effected a substantial transformation such that the country of origin is Vietnam. |
| Ruling Date: April 4, 2025 |
N346986: The country of origin of Halstead Mosquito Forceps
| Origin: Pakistan |
| Item: The Halstead Mosquito Forceps (also called mosquito hemostatic forceps or hemostats) all have long, thin, and straight, curved, or angled jaws that taper to a fine tip and come in a variety of sizes. The jaws are serrated for a firm grasp with minimal tissue trauma. The handles of the forceps have a ratchet lock to secure the grasp once it is engaged. These features make the forceps particularly well suited for brain and other neurological and ENT surgeries given their ability to be manipulated in confined spaces. In Germany, a sheet of rectangular raw steel of German origin will be laser cut to the specific dimensions and shape. The cut pieces are then sent to Pakistan where they are subjected to hot forging, annealing, and drop hammering to remove excess material and to finish the forceps. Once the excess material is cut away, the box, ratchet, and jaw serrations are milled into the forceps and the box lock pins are inserted into the hinge joint of the forceps. Lastly, the forceps are mounted, filed, heat treated, riveted, polished, marked, cleaned and passivated. Upon completion, the forceps are shipped back to Germany where they are subject to quality control inspection and packaging. |
| Reason: Taken together, hot forging, annealing, and drop hammering in Pakistan changes the character of the cut pieces by significantly altering the mechanical properties of their strength and ductility, and microstructure. These processes render them suitable for making the forceps. Also, the operations give the cut pieces the final shape and size of the Halstead Mosquito Forceps. These multiple manufacturing processes together result in a substantial transformation, as the processes transform the cut pieces into new products with significant changes in character, shape, and use. The remaining operations in Pakistan are finishing operations. Accordingly, the country of origin of the Halstead Mosquito Forceps will be Pakistan. |
| Ruling Date: April 4, 2025 |
N347009: The country of origin of a Hammer and Nail Puller Set
| Origin: Vietnam |
| Item: The imported item is a Hammer and Nail Puller Set. It includes a Husky 20 oz ripping hammer and a double-headed nail puller, which will be packaged together for retail sale. The hammer is made of steel with a thermoplastic grip handle. The nail puller consists of a forged steel body with an angled carbon steel head on one end and a straight carbon steel head on the other. A thermoplastic handle is applied to the body. The manufacturing process for the nail puller will begin in Vietnam, where Chinese-origin carbon steel will be cut, forged and bent into the final shape and size of the nail puller body, with an angled head on one end and straight head on the other. It will then be exported to China where it will be rough polished, heat-treated to increase hardness, coated with black powder, and the angled head and straight head will be polished to their finished state. The brand logo will be lasered onto the angled top head. Finally, a thermoplastic handle will be assembled onto the body of the nail puller. The manufacturing process for the 20 oz hammer will begin in Vietnam, where circular carbon steel is cut to the required length, heated and forged into the overall hammer shape. It is then exported to China where it will be heat-treated and sprayed with black plastic powder. The hammer is then polished, deburred, chamfered, and lasered with a logo and warning text. Varnish and anti-rust oil are applied to the surface for rust prevention. Finally, a thermoplastic handle is applied to the hammer. The hammer and nail puller will be packaged for retail sale in China. The packaging includes a tag card tied to the neck of the hammer and two plastic cable ties that bind the hammer and nail puller together. |
| Reason: It is the cutting, forging and bending of the steel in Vietnam into the final shape and size of the hammer and nail puller that impart the essence of the finished tools. Based on the provided descriptions and pictures of the assembly and finishing operations performed in China, the hammer and nail puller are not substantially changed so as to transform them into a new article with a different name, character, or use. |
| Ruling Date: April 4, 2025 |
N347155: The tariff classification of Cannabidiol (CAS No. 13956-29-1) in bulk powder form, from Spain
| HTS: 2907.29.9000, 5.5%, “Polyphenols; phenol-alcohols: Other: Other.” |
| Item: Cannabidiol (CBD) is a phytocannabinoid indicated for the treatment of seizures associated with Lennox-Gastaut Syndrome or Dravet Syndrome in patients 2 years of age and older. Cannabidiol is an active pharmaceutical ingredient imported for R&D study. |
| Reason: N/A |
| Ruling Date: April 4, 2025 |
N347163: 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 Moo-Larious, Cow Costume, which consists of a long-sleeved jumpsuit, cow head mask and a cowbell on a ribbon necklace and features a neck and very deep back opening with long, loose straight stitching leaving a raw edge. The back opening is closed with two pairs of string ties. The tail is a permanently attached piece of folded fabric with faux fur at the end. The oval shaped front panel of the jumpsuit is bonded foam with plastic udders. The long sleeves have foam hand covers with raw unfinished edges, simulating hooves. The leg openings are raw and unfinished. The jumpsuit is stitched together with long, loose straight stitches. |
| Reason: The flimsy man-made knitted textile jumpsuit provides the essential character of the set. |
| Ruling Date: April 4, 2025 |
N347168: The tariff classification of a costume from China or 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 Bull Costume, which consists of a long-sleeved jumpsuit and mask and features a flat, single ply, faux fur collar with raw, unfinished, jagged cut edges, and a very deep back opening with raw, unfinished edges. The very deep back opening is closed with a single pair of string ties. The tail is a permanently attached piece of folded fabric with faux fur at the end. The long sleeves have foam hand covers with raw unfinished edges, simulating hooves. The leg openings are raw and unfinished. The jumpsuit is stitched together with long, loose straight stitches. |
| Reason: The flimsy man-made knitted textile jumpsuit provides the essential character of the set. |
| Ruling Date: April 4, 2025 |