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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N346762: The Tariff Classification and Country of Origin of Frozen Greenland Halibut
| HTS: 0304.43.0025, 9903.01.25, free + 125%, “Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae): Greenland turbot (Greenland halibut) (Reinhardtius hippoglossoides).” |
| Item: A scenario in which whole, uncleaned Greenland Halibut (Reinhardtius hippoglossoides) will be harvested from the Food and Agriculture Organization (FAO) of the United Nations Major Fishing Area 21 (Northwest Atlantic Sea) by a Spanish flagged vessel. Initial processing will occur at sea on the Spanish vessel, where the fish will be washed, headed, gutted, and tailed. The halibut will then be frozen and exported to China. In China, the frozen halibut will undergo final processing to remove fins, cut into steaks, and packaged. Each 20-ounce halibut steak will be 17-19 centimeters in length, 5-6 centimeters in width, and 1-2 centimeters in thickness. The halibut steaks will then be shipped to the United States in 25-pound cases for sale to food service providers, wholesalers, and retail markets. |
| Reason: The cleaned frozen halibut product, is substantially transformed due to processing that is performed in China. Accordingly, the halibut is a product of China. |
| Ruling Date: April 16, 2025 |
N346867: The country of origin of an Industrial Robot Assembly and a Tightening Gun Assembly
| Origin: Japan and Sweden |
| Item: An Industrial Robot Assembly and a tightening gun assembly. |
| Reason: (1) The Japanese robot arm defines the final assembly and arrives in China as a complete product. It also accounts for the largest percentage by value among all components in the Industrial Robot Assembly. Based upon your description of the assembly process, the operational steps that follow in China are not sufficiently complex and do not transform the robot arm into an article with a new name, use, or character. (2) Each assembly operation combines components by common fasteners (bolts, screws, etc.) and takes 10 minutes or less to complete. In total, the assembly operations in China span approximately 50 minutes from start to finish. In this case, the tightening gun from Sweden imparts the essential character of the tightening gun assembly. The tightening gun is the indispensable component which principally and directly delivers torque to tighten fasteners on an HVDB. Furthermore, it is the most expensive component in the tightening gun assembly. |
| Ruling Date: April 16, 2025 |
N346942: The classification and country of origin of various knit to shape women’s garments
| HTS: (knitted long dress) 6104.42.0010, 11.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: (con.): Dresses: Of cotton: Women’s.” (knitted skirt) 6104.52.0010, 8.3%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: (con.): Skirts and divided skirts: Of cotton: Women’s.” (knitted pants) 6104.62.2011, 14.9%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: (con.): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Trousers and breeches: Women’s: Other.” (knitted sweater) 6110.20.2077, 16.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton: (con.): Other: Other: Women’s or girls: Knit to shape articles described in statistical note 6 to this chapter.” (knitted open cardigan) 6110.30.3057, 32%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: (con.): Of man-made fibers: (con.): Other: Other: Other: Other: Other: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter.” |
| Origin: Cambodia or Vietnam |
| Item: A women’s knitted long dress, knitted skirt, knitted pants, knitted sweater and knitted open cardigan which will be imported into the United States. The women’s long dress is constructed from 87% cotton, 11% nylon, and 2% elastane knit fabric. The pullover dress features a round neckline and side slits at the hem. The garment extends to below mid-thigh and the front and back panels are considered knit to shape. The women’s skirt is constructed from 87% cotton, 11% nylon, and 2% elastane knit fabric. The pull-on skirt features a ribbed waistband, and a left bottom side slit. The garment extends to below the knees. The front and back panels are considered knit to shape. The women’s pants are constructed from 87% cotton, 11% nylon, and 2% elastane knit fabric. The pull-on pants feature a ribbed waistband, and the garment extends to below the calves. The panels are considered knit to shape. The women’s sweater is constructed from 95% cotton and 5% cashmere knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction the stitches were formed. The crew neck sweater features a rib knit collar, long sleeves with rib knit cuffs, and a straight rib knit hem. The garment extends to below the waist. All panels of the garment are considered knit to shape. The women’s open cardigan is constructed from 100% viscose. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction the stitches were formed. The cardigan features a deep v-neckline, long sleeves with rib knit cuffs, a full-frontal opening secured with six button closure, and a rib knit hemmed bottom. The garment extends to below the waist. All panels of the garment are considered knit to shape. |
| Reason: As the subject merchandise is knit to shape, Section 102.21(c)(3) applies. The country of origin of the women’s knitted long dress, knitted skirt, knitted pants, knitted sweater and knitted open cardigan is Cambodia or Vietnam. |
| Ruling Date: April 16, 2025 |
N347079: The tariff classification of finished aluminum heatsinks for plasma arc cutting machines from China
| HTS: 8466.93.9885, 9903.01.24, 9903.01.63, 9903.88.01, 4.7% + 20% + 125% + 25%, “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 headings 8456 to 8461: Other: Other: Other: Other: Other: Other.” |
| Item: The items under consideration are finished aluminum heatsinks (eight models) for incorporation into various Powermax plasma arc cutting machines. Specifically, each heatsink will be affixed to the printed circuit board assembly (PCBA) in the power supply’s start circuit subassembly. During operation, the heatsink absorbs heat generated by the PCBA and redistributes it to the side of the machine to enhance cooling and prevent overheating. Each heatsink accomplishes this largely by the action of cooling fins which increase surface area, improve airflow, and enhance thermal conductivity. In some cases, the subject heatsinks also provide a mechanical dust barrier for sensitive electronic components. The heatsinks are primarily made of extruded aluminum that undergoes additional processing to precise specifications and tolerances. Cooling fin count, shape, and spacing are uniquely calculated based on stress and environmental testing, including conductive and convective heat transfer analysis. Depending on the unique heat load of each model of plasma arc cutting machine, the cooling fins vary in shape, height, and thickness. In addition, pockets and tapped drill holes are machined on the back side of the heatsinks for mounting and to provide proper spacing with electrical components such as capacitors and transducers. Furthermore, the heatsinks are ground or fly cut on both sides to a precise surface finish to maintain proper contact with the PCBA. |
| Reason: N/A |
| Ruling Date: April 16, 2025 |
N347099: The tariff classification of footwear from China
| HTS: (1), (2) 6402.99.3145, 9903.01.24, 9903.01.63, 9903.88.15, 6% + 20% + 125% + 7.5%, “other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men: other.” (3) 6404.19.3940, 9903.01.24, 9903.01.63, 9903.88.15, 37.5% + 20% + 125% + 7.5%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels: Other: Other: Other: For men.” |
| Item: The merchandise consists of men’s and women’s open toe/open heel, sewn straps/thong flip-flop style sandals. All have outer sole units consisting of Ethylene-Vinyl Acetate (EVA) rubber or plastics. The Y-shaped upper of item #1 consists of two rubber/plastics polyurethane (PU) straps and a textile thong. All are reinforced with an additional PU piece and a sewn box X stitch. The straps are lined with polyester textile underneath. Although the textile lining can be seen through very small square and rectangular interstices, rubber or plastics is considered the constituent material of the upper. The Y-shaped upper of item #2 consists of two straps made of PU (faux leather), a textile thong, and a PU lining. All are reinforced with an additional PU piece and a sewn box X stitch. The constituent material of the upper is rubber or plastics. The Y-shaped upper of item #3 features two straps, a thong, and an additional textile piece sewn with a box X stitch. The constituent material of the upper is man-made fabric. |
| Reason: N/A |
| Ruling Date: April 16, 2025 |
N347101: The tariff classification and country of origin of replacement water filters
| HTS: 8421.21.0000, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” |
| Origin: South Korea |
| Item: The items under consideration are replacement water filters for electric water dispensers. The filters generally follow the same structure and packaging steps, with the only differences being a slight change in size, shape and brand name. The products are lead-free and are certified to reduce 97% of chlorine, contaminants, and odor for better tasting water. The filters are to be discarded and replaced by a consumer approximately every three months. |
| Reason: The assembly process performed in China is not complex and does not constitute a substantial transformation. The process predominantly involves gluing, welding, and pressing various components into place. The combining of these parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. Therefore, to determine the country of origin of the replacement water filters, it is the origin of the carbon block, which provides the essential function of the filters. It is the carbon block from South Korea which requires considerable technical expertise and customized equipment to produce. It is also the most expensive portion of the filters and is the item performing the filtering of the water. Accordingly, the country of origin is South Korea. |
| Ruling Date: April 16, 2025 |
N347107: The tariff classification of Fish Oil from Norway
| HTS: 1504.20.6040, 9903.01.25, 1.5¢/kg + 5% + 10%, “Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Fats and oils and their fractions, of fish, other than liver oils: Other; Other.” |
| Item: The subject merchandise is Concentrated Fish Oil TG. It is composed of concentrated anchovy, sardine, and tuna oil, to which an antioxidant is added to prevent rancidity. The fish oil undergoes the following processes: refining, trans-esterification, distillation, concentration, winterization, triglyceride synthesis, bleaching, secondary winterization, and thin-film deodorization. The product will either be used directly as a dietary supplement called VivoMega 1050 TG60 51610-10, or it will undergo further refinement. The Concentrate Fish Oil TG will be imported in steel drums with net weights of 19, 55, or 190 kilograms, and will be encapsulated in the United States after importation. |
| Reason: N/A |
| Ruling Date: April 16, 2025 |
N347157: The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Shaved or Shredded Parmesan Cheese
| HTS: 0406.90.4200, $2.146/kg, “Cheese and curd: other cheese: Romano made from cow’s milk, Reggiano, Parmesan, Provolone and Provoletti cheeses: Other: made from cow’s milk: Other.” |
| Item: The subject merchandise is Shaved or Shredded Parmesan Cheese. The ingredients are said to be pasteurized part skim cow’s milk, cheese cultures, salt, enzymes, powdered cellulose to prevent caking, and natamycin to protect flavor. The bulk cheese will be produced in a facility in Wisconsin before being transported in 20-pound cheese wheels to a facility in Canada where the cheese will be shredded or shaved and packaged into Canadian-origin plastic 5-ounce retail sized cups. A U.S.-origin cellulose-based anticaking agent will be applied during the packaging process before importation to the United States for retail sale. |
| Reason: Since all of the ingredients in the cheese are USMCA originating, the product is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials under GN 11(b)(ii). Therefore, the product, Shaved or Shredded Parmesan Cheese, is eligible for preferential tariff treatment under the USMCA. |
| Ruling Date: April 16, 2025 |
N347162: The tariff classification of a Skeleton King Nutcracker Greeter from China
| HTS: 3924.90.5650, 9903.01.24, 9903.01.63, 9903.88.15, 3.4% + 20% + 125% + 7.5%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other.” |
| Item: The merchandise under consideration is a Skeleton King Nutcracker Greeter. It will be sold and marketed during the Halloween season. The greeter is designed to be placed on a covered porch or entry hallway in the home. The article is molded plastic and resembles a skeleton dressed as a traditional Nutcracker soldier standing on a round purple base. The skeleton holds a round plastic white bowl with gold scrolls and black bat designs around the bowl. The figure is dressed in a purple and gold jacket, which is open to reveal its skeletal ribcage. The greeter is wearing a red bow tie, a black belt with a skeleton belt buckle, a gold crown with a gold stone, and black boots decorated with gold and purple stones. The Skeleton King Nutcracker Greeter measures approximately 72 inches high by 21.5 inches wide by 19.5 inches deep. The greeter weighs approximately 19.3 lbs. The plastic round bowl has a diameter of approximately 12.17 inches high by 5.43 inches deep. The bowl is designed to hold approximately 6.3 lbs. of wrapped Halloween candy. The greeter is connected to a standard electrical AC power receptacle. The infrared motion sensor is located above the skeleton belt buckle. The speaker and switch mode are located at the back of the figure. The greeter contains nine pre-programmed phrases. When motion is activated, the greeter’s eyes, boots, and crown light up, and the figure speaks a spooky phrase. The Skeleton King Nutcracker Greeter is a composite good comprising different materials classified in other headings. |
| Reason: The greeter comprises a plastic figure, a plastic base, a plastic bowl, a motion sensor, a speaker, LED lights, a sound recording, an electrical cord, and a plug. The plastic accounts for the vast majority of the weight and the value of the plastic greeter. The Skeleton King Nutcracker Greeter has no function except to be displayed as a Halloween decoration. Even if the skeleton figure is not connected to an electrical outlet, based on the pictorial images, the plastic bowl provides functionality to the item. It is large enough to hold a bowl of Halloween candy. The sound, lights, and electrical functions of the skeleton figure are secondary to the primary function of the plastic bowl. Therefore, the plastic bowl provides this item with the essential character within the meaning of GRI 3(b). |
| Ruling Date: April 16, 2025 |
N347241: The tariff classification of a universal router from Malaysia
| HTS: 8517.62.0020, 9903.01.25, free + 10%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Switching and routing apparatus.” |
| Item: The item concerned is the “Juniper MX204-HW-BASE.” This device is a universal routing platform (routing apparatus) principally used in commercial applications within a business IT network. The “Juniper MX204-HW-BASE” is a space and power-optimized router delivering ultra-high port density and throughput. It addresses edge and metro Ethernet networking needs by delivering 400 Gbps of throughput in support of high-density interfaces. It provides both switching and carrier-class Ethernet routing. It runs Junos operating system enabling a wide range of business and residential applications and services. The “Juniper MX204-HW-BASE” router is compact and one rack unit (1 U) tall. Several routers can be stacked in a single floor-to-ceiling rack for increased port density per unit of floor space. This router is a fixed configuration router, and it supports one built-in routing engine. This router has four rate-selectable ports that can be configured as 100-Gigabit Ethernet ports or 40-Gigabit Ethernet ports, or each port can be configured as four 10-Gigabit Ethernet ports (by using a breakout cable). It also has eight 10-Gigabit Ethernet ports. The four rate-selectable ports support QSFP28 and QSFP+ transceivers, whereas the eight 10-Gigabit Ethernet ports support SFP+ transceivers. |
| Reason: N/A |
| Ruling Date: April 16, 2025 |