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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N347481: The tariff classification of a bottle opener from China
| HTS: 8205.51.7500, 9903.01.24, 9903.01.63, 9903.88.03, 3.7% + 20% + 125% + 25%, ”handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: other.” |
| Item: A Golf Club Bottle Opener, in the shape of a decorative mini golf club and measuring approximately 7 inches in length. It can be separated into three pieces for cleaning purposes. The item is made of zinc alloy except for the center handle, which is made of wood. |
| Reason: N/A |
| Ruling Date: April 18, 2025 |
N347492: The tariff classification of belts from China
| HTS: (Style 1) 4203.30.0000, 9903.01.24, 9903.01.63, 9903.88.03, 2.7% + 20% + 125% + 25%, “Articles of apparel and clothing accessories, of leather or of composition leather: Belts and bandoliers with or without buckles.” (Style 2) 6217.10.9530, 9903.01.24, 9903.01.63, 9903.88.15, 14.6% + 20% + 125% + 7.5%, “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers.” |
| Item: Style 1 is a belt. It is constructed from split leather and features a removeable zinc alloy box buckle. The belt measures approximately 47 inches in length by 1.25 inches in width. Style 2 is a belt. It is constructed from 85% polyester, 15% rubber woven fabric and features a removeable zinc alloy box buckle. The belt measures approximately 48 inches in length by 1.5 inches in width. |
| Reason: N/A |
| Ruling Date: April 18, 2025 |
N347496: The tariff classification of a Disposable Adhesive Syringe from China
| HTS: 8205.59.5560, 9903.01.24, 9903.01.63, 9903.88.03, 5.3% + 20% + 125% + 25%, “handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts).” |
| Item: The imported item, is a Disposable Adhesive Syringe. The device is used for repairing bubbles in glued-down flooring materials, such as carpet and vinyl. It incorporates a 2.677 inch long stainless-steel syringe that is connected to a polypropylene barrel and plunger with a rubber stopper. The total capacity of the barrel is 2 ounces. The syringe can deliver adhesive to problem spots in floors, leaving a minimal puncture mark after application |
| Reason: N/A |
| Ruling Date: April 18, 2025 |
N347511: The tariff classification of a step ramp loading aid from China
| HTS: 7616.99.5190, 9903.01.24, 9903.01.63, 9903.88.03, 2.5% + 20% + 20% + 25%, “Other articles of aluminum: Other: Other: Other: Other: Other.” |
| Item: The item under consideration is a step ramp loading aid designed to assist individuals in loading two-wheeled vehicles such as bicycles, e-bikes, and motorcycles into the cargo bed of a pickup truck at heights of 30 to 40 inches. Primarily composed of aluminum, the step ramp loading aid is available in two sizes: product number SR-B5 measures 72 inches in length and features five steps, and product number SR-B6 measures 84 inches in length and features six steps. In addition to the step frame, the product includes a ramp frame with 14 rungs spaced 4 inches apart. The step frame and ramp frame are connected by hinges which enable the product to be folded in half for storage or transport. |
| Reason: N/A |
| Ruling Date: April 18, 2025 |
N347534: The tariff classification of five jackets from Bangladesh
| HTS: (style HJ25) 6210.20.5020, 7.1% + 10%, “Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Recreational performance outerwear.” (style HJ27) 6210.20.5029, 7.1% + 10%, “Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6201: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other.” (style WRJ25) 6210.30.5020, 7.1% + 10%, “Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Recreational performance outerwear.” (style BHJ22) 6210.30.5029, 7.1% + 10%, “Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other garments of the type described in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other.” (style BHJ21) 6202.40.7521, 27.7%, “women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets, windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Girls’.” |
| Item: Style HJ25 is a men’s jacket constructed from 100% nylon woven fabric visibly coated with polyurethane on the inside surface. The garment is insulated with polyfill nonwoven batting and quilted in a box pattern to a 100% polyester woven lining fabric. Style HJ27 is a men’s jacket constructed from a C0 durable water repellent (DWR) treated 96% nylon, 4% spandex woven fabric assembled with a thermoplastic polyurethane (TPU) sheet or film and bonded together. The garment is insulated with polyfill nonwoven batting and quilted in a box pattern to a 100% polyester woven lining fabric. Style WRJ25 is a women’s jacket constructed from 100% polyester woven fabric visibly coated with a plastic on the inside surface. The garment is lined with polyester woven fabric in the sleeves and lower body and with knit polyester mesh fabric in the upper body and hood. Style BHJ22 is a youth unisex jacket constructed from a C0 DWR treated 96% nylon, 4% spandex woven fabric assembled with a TPU sheet or film and bonded together. The garment is insulated with polyfill nonwoven batting and quilted in a box pattern to a 100% polyester woven lining fabric. Style BHJ21 is a youth unisex reversible jacket constructed from a 100% polyester woven fabric treated with a C0 DWR on one side, and a 100% polyester knit pile fleece on the other side. |
| Reason: N/A |
| Ruling Date: April 18, 2025 |
N347548: The tariff classification of Dry Mycoprotein from India
| HTS: 3504.00.5000, 9903.01.25, 4% + 10%, “Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed: Other.” |
| Item: The subject product is described as shelf-stable, Dry Mycoprotein. The Dry Mycoprotein is an ingredient to be used by food companies in their formulations, similar to textured vegetable proteins. The end user, generally a food manufacturer, will rehydrate the edible mycoprotein with water and flavorings. The subject Mycoprotein is a meat alternative product, which consists of 100% dehydrated biomass of the GRAS fungus Neurospora crassa. The dry Mycoprotein does not contain any additives, flavorings, binders, stabilizers, emulsifiers, or any other ingredients. The protein content on a dry weight basis is 45%-55%. |
| Reason: N/A |
| Ruling Date: April 18, 2025 |
N347673: The tariff classification of Zig Zag oak barrel inserts from Chile
| HTS: 4407.91.0063, 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: Other: Of oak (Quercus spp.): Other.” |
| Item: The product under consideration is the Zig Zag oak barrel insert. The product consists of a long, food-grade, polyethylene mesh sleeve housing 20 “segments” of oak wood, each separated by a small length of empty sleeve. Each segment consists of two pieces of oak (a nonconiferous wood) wood sawn lengthwise, each measuring approximately 25cm long by 3cm wide by 11mm thick. The oak wood is French oak (Quercus petrae) or American oak (Quercus alba). The wood remains in the sleeve and the whole barrel insert is lowered through the bunghole into the barrel. The small lengths of empty sleeve allow the insert to “zig zag”, or collapse, to fit inside the barrel. The wood then imparts flavor into the wine. |
| Reason: The essential character of the Zig Zag inserts is imparted by the wood, which predominates in weight, quantity, bulk, and use. The wood specifically functions to add flavor to the wine, which is the chief function of the product |
| Ruling Date: April 18, 2025 |
N347674: The tariff classification of Zig Zag cherry barrel inserts from Chile
| HTS: 4407.91.0063, 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: Other: Of oak (Quercus spp.): Other.” |
| Item: The product under consideration is the Zig Zag cherry barrel insert. The product consists of a long, food-grade, polyethylene mesh sleeve housing 20 “segments” of cherry wood, each separated by a small length of empty sleeve. Each segment consists of two pieces of cherry (a nonconiferous wood) wood sawn lengthwise, each measuring approximately 25cm long by 3cm wide by 11mm thick. The cherry wood is the species Prunus avium. The wood remains in the sleeve and the whole barrel insert is lowered through the bunghole into the barrel. The small lengths of empty sleeve allow the insert to “zig zag”, or collapse, to fit inside the barrel. The wood then imparts flavor into the wine. |
| Reason: The essential character of the Zig Zag inserts is imparted by the wood, which predominates in weight, quantity, bulk, and use. The wood specifically functions to add flavor to the wine, which is the chief function of the product. |
| Ruling Date: April 18, 2025 |
N347677: The tariff classification of Zig Zag “acacia” barrel inserts from Chile
| HTS: 4407.91.0063, 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: Other: Of oak (Quercus spp.): Other.” |
| Item: The product under consideration is the Zig Zag “acacia” barrel insert. The product consists of a long, food-grade, polyethylene mesh sleeve housing 20 “segments” of “acacia” wood, each separated by a small length of empty sleeve. Each segment consists of two pieces of “acacia” wood sawn lengthwise, each measuring approximately 25cm long by 3cm wide by 11mm thick. The “acacia” wood is the species Quercus pseudoacacia. The species is actually Robinia pseudoacacia, or black locust, a nonconiferous wood. The wood remains in the sleeve and the whole barrel insert is lowered through the bunghole into the barrel. The small lengths of empty sleeve allow the insert to “zig zag”, or collapse, to fit inside the barrel. The wood then imparts flavor into the wine. |
| Reason: The essential character of the Zig Zag inserts is imparted by the wood, which predominates in weight, quantity, bulk, and use. The wood specifically functions to add flavor to the wine, which is the chief function of the product. |
| Ruling Date: April 18, 2025 |
N347679: The tariff classification of Zig Zag lenga beech barrel inserts from Chile
| HTS: 4407.91.0063, 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: Other: Of oak (Quercus spp.): Other.” |
| Item: The product under consideration is the Zig Zag lenga beech barrel insert. The product consists of a long, food-grade, polyethylene mesh sleeve housing 20 “segments” of lenga beech wood, each separated by a small length of empty sleeve. Each segment consists of two pieces of lenga beech (a nonconiferous wood) wood sawn lengthwise, each measuring approximately 25cm long by 3cm wide by 11mm thick. The lenga beech wood is the species Nothofagus pumilio. Lenga beech is not the same genus as true beech, Fagus spp. The wood remains in the sleeve and the whole barrel insert is lowered through the bunghole into the barrel. The small lengths of empty sleeve allow the insert to “zig zag”, or collapse, to fit inside the barrel. The wood then imparts flavor into the wine. |
| Reason: The essential character of the Zig Zag inserts is imparted by the wood, which predominates in weight, quantity, bulk, and use. The wood specifically functions to add flavor to the wine, which is the chief function of the product. |
| Ruling Date: April 18, 2025 |