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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N346773: The tariff classification of unfinished journals and notebooks from China
| HTS: (Journal) 4820.10.2010, 9903.88.03, 9903.01.24, free + 25% + 20%, “Diaries and address books.” (unfinished notebooks) 4820.10.2060, 9903.88.03, 9903.01.24, free + 25% + 20%, “Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles: Other.” |
| Item: The four items under consideration are described in the submission as “book blocks.” All consist of assembled sheets that are Smyth sewn, measuring 6” x 8.5” in their untrimmed form. In the United States, the book blocks will be glue-bound into their covers and trimmed down to a final size of 5.25” x 8.25”. The first style is an unfinished “Mindfulness Journal,” containing lined pages with daily prompts for recording the following: “Three things I am grateful for:,” “Three thoughts, emotions, or sensations that arose today:,” “Three things I did to help others or others did to help me:,” and “Three people I wish health and happiness for:” At the top of each page is a space to record the date. The second style is an unfinished notebook, containing approximately 144 pages of graph paper. The third style is an unfinished notebook, containing approximately 144 pages of lined paper. The fourth style is an unfinished notebook, containing approximately 144 pages of lined course brown paper. The lines are printed as spaced apart dots that can be used as guides for writing or as graph paper. |
| Reason: The book blanks meet the description of incomplete, unfinished goods. The essential character of the finished journals and notebooks is present, as only the covers are missing, and pages are to be trimmed slightly. Therefore, the book blanks will be classified as if they were finished, complete journals and notebooks. |
| Ruling Date: April 10, 2025 |
N346794: The tariff classification of molded rice husk toilet seat from China
| HTS: 9602.00.5080, 9903.88.15, 9903.01.24, 2.7% + 7.5% + 20%, “worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: other, other.” |
| Item: The product under consideration is a molded toilet seat made primarily of rice husk combined with wood powder and glue. It includes a plastic locking mechanism to secure the unit to the bowl. |
| Reason: N/A |
| Ruling Date: April 10, 2025 |
N347081: The country of origin of a water pump
| Origin: U.S. |
| Item: The water pump at issue consists of an aluminum or iron housing that encases an impeller, bearings, seals, and a pulley. The size of the water pump corresponds to its motor vehicle application. In regard to origin, there are two scenarios: in scenario one, the final assembly of the water pump occurs in Mexico and in scenario two, the final assembly of the water pump occurs in China. The final assembly for both scenarios consists of the following processes. A Chinese manufactured Water Pump Roughcast (housing) is placed on a fixture and a Chinese weep cover (end cap) is pressed into one of housing’s openings. In the following process, a Chinese manufactured integral shaft bearing and a seal from China are pressed into the opening of the housing. Next, an impeller manufactured in the United States is pressed onto the bearing shaft. Afterwards, a Chinese manufactured pulley is installed onto the bearing shaft and the housing. Once the components are appropriately placed, the components are bolted in their location. It is noted that during the final assembly processes, an O-ring and a sealing gasket from China are installed in the appropriate locations. |
| Reason: Here, the final assembly processes completed for both scenarios are rather simple and do not constitute a substantial transformation. Pressing components into the housing or onto a shaft and securing them in place using bolts is not complex in nature. The processes performed in Mexico or China do not change the shape, character, or predetermined use of the inputs. It is the origin of the impeller which determines the origin, as it is the essential component of the water pump. The impeller provides the force necessary to displace fluid. As the impeller is of United States origin in both scenarios, the country of origin of the finished water pump for both scenarios is the United States. |
| Ruling Date: April 10, 2025 |
N347182: The tariff classification and country of origin of seats
| HTS: 9401.39.0010, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Vietnam |
| Item: Item 1, the “WorkPro® Uomo Mesh / Fabric Mid-Back Executive Chairs,” are a series of manual gas lift, variable height adjustment, ergonomic swivel seats that are constructed of polyethylene plastic and metal frames. The seat will be made available in white and black. Each upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh and fabric are constructed of polyester and the seat foundation is constructed of polyurethane foam encased in polyester textile fabric. The seat approximates 27.56” in length, 29.13” in width, and between 40.67” - 44.29” in height. Each seat will provide seating for a single individual and will be imported unassembled, packaged for retail sale, and will contain all hardware required for assembly. Item 2, the “WorkPro® Fortimo Mesh/Vegan Leather High-Back Executive Chairs,” are a series of manual gas lift, variable height adjustment, ergonomic swivel seats that are constructed of polyethylene plastic and metal frames. The seat will be made available in black and black/brown. Each upholstered seat will have a swivel mechanism, five wheeled casters, and armrests. The seat backrest and the seat foundation upholstery materials will be comprised of polyurethane foam encased in mesh/vegan polyurethane leather. The seat approximates 27.95” in length, 28.94” in width, and between 45.28” - 49.02” in height. Each seat will provide seating for a single individual and will be imported unassembled, packaged for retail sale, and will contain all hardware required for assembly.For item 1 and item 2, the textile components (fabric, mesh/vegan leather), plastic components (armrests, casters), and metal components (swivel bases, seat backrests, seat plates, gas lifts, bolts) will be sourced in China. The seating components will be shipped and exported to Vietnam. In Vietnam, additional materials (foam, plywood seat foundations, plastic seat backrest frames, thread, glue, labels, plastic bags, cardboard, packing materials) will be locally sourced. In Vietnam, the incomplete, unassembled, and unfinished seating components will undergo manufacture. For item 1 and item 2, in Vietnam, (1) the Chinese mesh and textile fabrics will be cut to specific shapes and dimensions using fabric and leather cutting machines, (2) the Vietnamese foam will be cut to specific shapes and dimensions using foam cutting machines, (3) the Vietnamese plywood seat foundations will be cut to specific shapes, dimensions, and press drilled, (4) the cut to shape textile fabric seat foundations and the seat backrests will undergo assembly using sewing machines, (5) the foam and plywood will be glued together, and (6) the seat backrest and seat foundation components will undergo final assembly and upholstery using nailing machines and screws. In Vietnam, the complete, upholstered, and unassembled seating components will be inspected, packed, labeled, and then exported to the United States. |
| Reason: In the instant case, items 1 and 2 lose their identity during manufacture and undergo a substantial transformation in Vietnam to become complete and unassembled seats, thereby, taking on new names, characters, and uses. Furthermore, the manufacturing operations performed in Vietnam constitutes more than minor processing and exceeds simple assembly. In view of these facts, the country of origin of item 1 and item 2 will be Vietnam. |
| Ruling Date: April 10, 2025 |
N347184: The country of origin of pencils
| Origin: Vietnam |
| Item: The products under consideration are yellow pencils. The material components for the wood cased lead pencils are sourced from China and Vietnam. The wood slats, the pencil leads, foils, erasers, and the ferrules are produced in China and shipped to Vietnam. The production process that takes place in Vietnam is divided into several phases including, grooving, lead insertion, pressing and bonding, shaping, polishing, painting and lacquering, stamping, eraser and ferrule tipping, cutting, and packaging. All processing occurs at the manufacturer facility in the Vietnam. |
| Reason: The operations have effected a substantial transformation resulting in a new name, character and use of the where the non-originating components into the finished pencils. Accordingly, the country of origin of the pencils is Vietnam. |
| Ruling Date: April 10, 2025 |
N347187: The country of origin of file folders
| Origin: Thailand |
| Item: A tabbed, paper fastener folder wherein the paper and ink are made in Thailand. The paper is colored and die-cut to shape in Thailand. The assembly also takes place in Thailand, where the metal fastener (China origin) and tab reinforcement (Thai origin) are added, and the folders are packaged. It is a tabbed, paper fastener folder with two tabbed divider pages. The paper used to form the dividers is made in Thailand. The paper used to form the cover is made in China, as well as the metal fasteners. In Thailand, the paper is die cut to form the cover and dividers, and the folder is assembled, including securing of the divider pages and metal fasteners. A tabbed paper manila folder whose paper is made in Thailand, where it is colored, die-cut to shape, folded and packaged. |
| Reason: The country of origin will be Thailand. A substantial transformation takes place in Thailand, where the bulk of the raw materials, including the majority of the paper, are made. The major manufacturing steps take place in Thailand, where the paper is die-cut into the folders and additional components are added. |
| Ruling Date: April 10, 2025 |
N347568: The tariff classification of an oil painting from France
| HTS: 9701.91.0000, free, “Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques: Other: Paintings, drawings, and pastels.” |
| Item: Miquel Barcelo’s painting, the “Sousmarin Avec Poulpe et Murene,” is an unframed oil painting. Mr. Barcelo is recognized in art circles as a professional and has exhibited his works in the United States, Canada, England, France, Ireland, Italy, Japan, Mexico, Poland, Spain, Switzerland, United Kingdom, and Venezuela. Information provided states, “[T]he artwork is an undersea depiction, with various fish painted in the foreground and the background. The water is depicted with various blues. Colors of the fish vary from yellow, white, blue, green, and black. The larger fish are more solitary, whereas the smaller fish appear to be moving in “schools.” Under water fauna is painted in green and there is an octopus in the foreground painted in an orange/red.” The materials used in the creation of the work are brushes and palette knives. The piece is created with acrylic paint, Poly Vinyl Acetate (PVA), raw pigments, and water-based paint (gouache) on canvas. The painting’s dimensions approximate 63” in height, 2” in depth, and 87” in length. Furthermore, (1) the piece took approximately 40-60 hours to create and is one-of-one, (2) “…the artist exercised their own aesthetic imagination and conception in creating the piece.,” (3) “…100% of the surface is materially impacted with brush strokes.,” and (4) the piece is completely executed by hand, “… at no time during the creation of the piece was an electromechanical process incorporated.” |
| Reason: N/A |
| Ruling Date: April 10, 2025 |
N346718: The country of origin of an air fryer from Vietnam
| Origin: Vietnam |
| Item: The product under consideration is the “MVN Air Fryer I,” which is a domestic electric countertop device that cooks food by circulating hot air around the ingredients using fan blades. The air fryer is manufactured in Vietnam through a three-stage process. The first stage involves three phases: Phase One involves the production of the structural body and other plastic components (i.e., the bottom cover, motor cover, power box, heat insulation block, internal base plate bracket, injection molded upper housing, lower housing injection molded part, ring rail, injection molded front bucket cover, air outlet window, control panel bracket, right and left windshield brackets) by an injection molding process. The plastic raw materials are sourced from Vietnam, Thailand, Cambodia, and China. Phase Two involves the production of the metal parts, including internal base plate, sheet metal upper housing and lower housing, edge trim (or surrounding wall), reflecting cover and the sheet metal front bucket cover from steel coiled materials. The fabrication will be completed in Vietnam from steel sourced from either Vietnam or China. Phase Three involves the production of the heating tube or heating element, which is manufactured by a third-party supplier of MVN in Vietnam from various raw materials. In the next stage, the display and power boards are manufactured by a third-party supplier in Vietnam from various raw materials. In the final stage, also performed in Vietnam, the Vietnamese-origin body and the other plastic and metal parts will be placed with the remaining components originating from Vietnam and China on the main assembly line to produce the finished MVN Air Fryer I. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processing that is sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the MVN Air Fryer I, will be Vietnam. |
| Ruling Date: April 9, 2025 |
N346719: The country of origin of an air fryer from Vietnam
| Origin: Vietnam |
| Item: The product under consideration is the “MVN Air Fryer II,” which is a domestic electric countertop device that cooks food by circulating hot air around the ingredients using fan blades. The air fryer is manufactured in Vietnam through a two-stage process. The first stage involves three phases: Phase One involves the production of the structural body and other plastic components (i.e., the large upper body, power box, lower body, heat insulation block, left and right sealing strips, motor cover, guide rail, power board cover, ventilation window mesh, handle cover, micro-motion cover plate, micro-motion bracket, spring sleeve, lower heating insulation ring, bottom cover clamp plate, air outlet connector, bucket front cover, lens hood, fret ejector, oven lamp holder, frying bucket handle base, and door insulation cover) by an injection molding process. The plastic raw materials are sourced from Vietnam, Thailand, Cambodia, and China. Phase Two involves the production of the metal parts, including the internal base plate, blades, surrounding wall, reflecting cover, the frying basket, and backing tray from steel coiled materials. The fabrication will be completed in Vietnam from steel sourced from either Vietnam or China. Phase Three involves the production of the heating pipe or heating element, which is manufactured by a third-party supplier of MVN in Vietnam from various raw materials.In the second stage, also performed in Vietnam, the Vietnamese-origin body and other plastic and metal components will be placed with the remaining components originating from Vietnam and China on the main assembly line to produce subassemblies (i.e., the bucket and base subassemblies) followed by final assembly of the finished MVN Air Fryer II. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processing that is sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the MVN Air Fryer II, will be Vietnam. |
| Ruling Date: April 9, 2025 |
N346720: The country of origin of an air fryer from Vietnam
| Origin: Vietnam |
| Item: The product under consideration is the “MVN Air Fryer III,” which is a domestic electric countertop device that cooks food by circulating hot air around the ingredients using fan blades. The air fryer is manufactured in Vietnam through a two-stage process. The first stage involves three phases: Phase One involves the production of the structural body and other plastic components (i.e., the large upper body, power box, lower body, heat insulation block, left and right sealing strips, motor cover, guide rail, power board cover, ventilation window mesh, handle cover, micro-motion cover plate, micro-motion bracket, spring sleeve, lower heating insulation ring, bottom cover clamp plate, air outlet connector, bucket front cover, lens hood, fret ejector, oven lamp holder, frying bucket handle base, and door insulation cover) by an injection molding process. The plastic raw materials are sourced from Vietnam, Thailand, Cambodia, and China. Phase Two involves the production of the metal parts, including the internal base plate, blades, surrounding wall, reflecting cover, frying bucket and baking tray from steel coiled materials. The fabrication will be completed in Vietnam from steel sourced from either Vietnam or China. Phase Three involves the production of the heating pipe or heating element, which is manufactured by a third-party supplier of MVN in Vietnam from various raw materials. In the second stage, also performed in Vietnam, the Vietnamese-origin body and other plastic and metal components will be placed with the remaining components originating from Vietnam and China on the main assembly line to produce subassemblies (i.e., the bucket and base subassemblies) followed by final assembly of the finished MVN Air Fryer III. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processing that is sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the MVN Air Fryer III, will be Vietnam. |
| Ruling Date: April 9, 2025 |