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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N347550: The tariff classification of wood fence components from Japan
| HTS: (the 6-foot-long, dog-eared pickets) 4421.99.7040, 9903.01.25, free + 10%, “Other articles of wood: Other: Other: Pickets, palings, posts and rails, the foregoing which are sawn; assembled fence sections: Other.” (the two rectangular sawn boards) 4407.19.0093, 9903.01.25, free + 10%, “Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Coniferous: Other: Other: Not treated: Other: Other.” |
| Item: The items under consideration are three boards used in the manufacture of fences. Item one is a dog-eared fence picket measuring 140mm wide by 1830mm (6 feet) long by 15mm thick. The top two corners are cut at a 45-degree angle. The second item is a rectangular sawn, planed board measuring 152mm wide by 1830mm long by 15mm thick. The third item is a rectangular sawn, planed board measuring 89mm wide by 2440mm (8 feet) by 38mm thick. All three boards are constructed of Japanese cedar (Cryptomeria japonica, a coniferous wood) wood. The wood does not appear to be finger-jointed to increase the length of the boards. The boards are not treated with paint, stain, creosote, or any other preservative. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347566: The tariff classification of cork stoppers from Portugal
| HTS: (the natural cork stoppers) 4503.10.2000, 9903.01.25, free + 10%, “Articles of natural cork: Corks and stoppers: Tapered and of a thickness (or length) greater than the maximum diameter: With maximum diameter not over 19 mm. The rate of duty will be free.” (the agglomerated cork stoppers) 4504.10.4700, 9903.01.25, free + 10%, “Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Corks, stoppers, disks, wafers and washers: Other.” |
| Item: The product under consideration is cork bottle stoppers from Portugal. Thee stoppers may be made of natural or agglomerated cork. The stoppers are cylindrical, and diameter of the stoppers is tapered The largest diameter does not exceed 19mm. The stoppers are used primarily for the closure of wine bottles. The thickness (or length) of wine stoppers exceeds the maximum diameter. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347607: The tariff classification of multilayer wood flooring panels from the Czech Republic
| HTS: 4412.52.3105, 9903.01.25, 8% + 10%, “Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: Other (than With at least one outer ply of tropical wood), with at least one outer ply of nonconiferous wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring.” |
| Item: The product under consideration is a multilayer wood flooring panel. The flooring panel is constructed of 3 wood plies. The face ply, measuring less than 4mm in thickness, consists of a continuous sheet of oak (Quercus spp., a non-coniferous wood) wood veneer. The center ply, measuring approximately 10mm in thickness, consists of strips of spruce (Picea spp., a coniferous wood) wood. The back ply, measuring approximately 1mm in thickness, consists of spruce veneer. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply is unfinished. The panel is tongued and grooved on its edges and ends. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347612: The tariff classification of wooden fence pickets from Brazil
| HTS: 4421.99.7040, 9903.01.25, free + 10%, “other articles of wood: pickets, palings, post and rails, the foregoing which are sawn: Other.” |
| Item: The fence pickets are rough sawn boards made of pine (Pinus taeda). They are shaped on one end to form either a dog-eared cut or French Gothic shape. The fence pickets measure approximately 1845 mm long (6.05 feet). They will be imported as separate pieces and not as an assembled fence panel. |
| Reason: N/A |
| Ruling Date: April 15, 2025 |
N347619: The tariff classification of solid wood flooring from Indonesia
| HTS: 4418.99.9105, 9903.01.25, 3.2% + 10%, “Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Wood flooring.” |
| Item: The product under consideration is solid wood flooring panels consisting of rubberwood (Hevea brasiliensis). Rubberwood is a tropical wood as designated Appellation of Tropical Woods annex to The Explanatory Notes to the Harmonized System (ENs) for Chapter 44. The panels measure approximately four inches in width and 18mm in thickness. They are tongued and grooved on all edges and ends and have two shallow lengthwise grooves on the panel back. The panels may or may not be hand-scraped. The sample is stained, and it is coated with a clear UV-cured urethane. The solid wood flooring is constructed of a tropical wood and is continuously shaped on its edges, ends, and back. The panels are coated with UV-cured urethane, essentially a plastic. |
| Reason: The ENs to heading 4409 specifically exclude products that are surface-worked beyond planing or sanding, other than painting, staining, or varnishing. This means that no treatment of the panel surface beyond planing or sanding (physical working) or painting, staining, or varnishing (coatings) are allowable in heading 4409. The panels that are hand-scraped are “surfaced worked beyond planing or sanding.” UV-cured urethane is also a treatment of the panel surface that is beyond paint, stain, or varnish. So, due to the hand-scraping and the coating with urethane, classification in heading 4409 is precluded. Wood flooring is a recognizable article used in the construction of a building, so classification in heading 4418 as builders’ joinery is appropriate. |
| Ruling Date: April 15, 2025 |
N347061: The country of origin of Personal Cleansing Washcloths (Wet Wipes)
| Origin: Australia |
| Item: Personal Cleansing Washcloths (Wet Wipes), which will be used in healthcare related markets. This product will be utilized by patients to provide gentle, effective, personal and incontinence cleansing. The Wet Wipes are produced in two sizes (8” x 12” and 9” x 13”); they are non-sterile, single-use, and disposable. The washcloths are made from a nonwoven material and impregnated with a liquid cleansing preparation. The manufacturing scenario wherein the liquid cleansing preparation is made in Australia and imported into China in bulk containers. In China, nonwoven material is cut to size, impregnated with the liquid cleansing preparation, and packaged for retail sale for export to the United States. |
| Reason: Regarding the country of origin of the Wet Wipes, the liquid cleansing preparation imparts the finished product’s essential character, and the nonwoven material merely serves as the carrier. In China, the cutting, impregnating, and packaging processes do not result in a substantial transformation of the liquid cleansing preparation. Therefore, the country of origin of the Personal Cleansing Washcloths (Wet Wipes) is Australia. |
| Ruling Date: April 14, 2025 |
N347072: Country of origin determination for a sheet set; 19 CFR 102.21(c)(2); tariff shift
| Origin: Vietnam |
| Item: The subject merchandise identified as a “3pcs microfiber sheet set” and “4 pcs microfiber sheet set” consists of a flat sheet, fitted sheet, and pillowcase(s). All of the items in the set are composed of 100% polyester microfiber woven fabric that is napped and either dyed or printed but not both. The edges of the fitted sheet are fully elasticized. The open end of the pillowcase and the top edge of the flat sheet are finished with a 2-inch-wide hem formed by a single straight stitch. The finished items do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The sheet set will be imported with one standard pillowcase for the Twin XL set and two standard pillowcases for the Full, Queen and King sets. The sheet set is packed for retail sale in a self-fabric bag with a self-fabric drawstring closure. Each bag is sized to fit the folded set. |
| Reason: The fabric comprising the pillowcases and sheets contained in the printed sheet sets was formed in a single country, that is, Vietnam, from yarns formed in China. The country of origin of the printed sheets and pillowcases is conferred in Vietnam. |
| Ruling Date: April 14, 2025 |
N345393: The country of origin of a natural graphite anode active material
| Origin: Korea |
| Item: A natural graphite anode active material (NG AAM) that subsequent to its importation into the United States will eventually be part of the anode of a lithium-ion battery that will be incorporated into an electric vehicle. The manufacturing process for the instant material involves different levels of production in different countries (China, Korea) related to the descriptive process described below. In China, natural graphite is mined from the Earth and then processed via a high speed rotation in a cylindrical machine in order to give the individual graphite particles a spherical shape. After this process is completed, the graphite is sent to Korea where it is mixed with pitch from Country A and then undergoes a series of complex, technically exacting manufacturing steps. These steps use a combination of precise physical and chemical forces, as well as a carefully controlled application of high temperatures, to transform these raw material inputs into the final product of an NG AAM. After this process is completed, the material is sent to the United States for its ultimate incorporation into the lithium-ion battery. |
| Reason: When the Chinese origin graphite is sent to Korea, based on the processing there, it undergoes a change in character, based on its coating with the pitch. Without this coating the Chinese origin graphite has limited capacities in its recharging abilities (especially in areas of recharging efficiency, lifespan of the battery, and overall safety) making it not particularly suitable for use in a lithium-ion battery for an automobile. The processes performed in Korea changes the Chinese material into a material that can be used for an electric vehicles lithium-ion battery, thereby resulting in a change in use. The country of origin of the natural graphite anode active material for purposes of Section 301 remedies will be Korea, and Section 301 duties will not apply. |
| Ruling Date: April 11, 2025 |
N346970: Country of origin determination of a quilt, quilted sham, quilt set, and quilted euro sham; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
| Origin: Vietnam |
| Item: The first article, the English Forest Natural Quilt, has a quilt (face, back, and binding) made of 100% cotton woven fabric with a 90% cotton/10% polyester blended fill on a polyester scrim. The quilt face displays an arboreal forest print, and the quilt back displays small grey diamonds on an off-white background. The approximately 1" quilting runs horizontally. There is no embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The second article, the English Forest Natural Sham, has a sham (face, back, and binding) made of 100% cotton woven fabric with a 90% cotton/10% polyester blended fill on a thin polyester scrim. The pillow sham face displays an arboreal forest print, and the pillow sham back displays small grey diamonds on an off-white background. There is no embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The third article, the English Forest Natural Set, is available in three options: The English Forest Natural Twin Quilt Set, style number L60910TS, which consists of 1 quilt and 1 sham, the English Forest Natural Full/Queen Quilt Set, style number L60910FQS, which consists of 1 quilt and 2 standard shams, and the English Forest Natural King Quilt Set, style number L60910KS, which consists of 1 quilt and 2 King shams. The sizes for each correspond to those in the previous two paragraphs. The fourth article, the English Forest Euro Sham, with style number L60910SHE2, is identical to the shams in article 2, above, with the sole distinction that it measures 26" x 26", and will be imported and sold separately. |
| Reason: The most important assembly or manufacturing process is the fabric making process corresponding to the quilt's face and back fabrics. Accordingly, since the quilt face and quilt back fabrics will be formed in Pakistan, the country of origin of the quilt and the sham will be Pakistan. |
| Ruling Date: April 11, 2025 |
N346721: The country of origin of an air fryer from Vietnam
| Origin: Vietnam |
| Item: The product under consideration is described as the “MVN Air Fryer IV,” (Vortex ClearCook OdorEase). This air fryer 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, upper body frame 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, 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 IV. 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 IV will be Vietnam. |
| Ruling Date: April 10, 2025 |