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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N347703: The country of origin, classification, and eligibility under 9802.00.5060 of jewelry
| HTS: 7113.19.5090, 5.5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” |
| Origin: U.S. |
| Item: The products under consideration are as follows: 1. 14K yellow gold diamond earrings 2. 14K yellow gold bangle with diamonds 3. 14K yellow gold ring with diamonds 4. 14K yellow gold diamond necklace 5: 14K yellow gold bracelet. The castings will be produced in the United States in domestic facilities (and not in a bonded warehouse, not under heading 9813.00.05, and not in the United States Foreign Trade Zone). The diamonds are cut and polished in India. The United States castings and diamonds are then sent to China. In China, the casting undergoes minor finishing (polishing, setting with diamonds, and packaging) before being sent to the United States. |
| Reason: The described foreign processing is acceptable for the purposes of 9802.00.5060. Accordingly, upon reimportation, the jewelry will be eligible for tariff treatment under 9802.00.5060, provided the documentary requirements of 19 CFR 10.8 are satisfied.The casting of the jewelry in the the United States provides the essence of the finished product. The finishing and setting of stones in China do not substantially transform the casting. As a result, the country of origin of the jewelry is the United States. |
| Ruling Date: May 6, 2025 |
N347907: The tariff classification of the CHIPSCANNER 150 Two-HS from Germany
| HTS: 9031.80.8085, 9903.01.25, free + 10%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| Item: The item under consideration is the CHIPSCANNER 150 Two-HS, which is an advanced, ultra-high-precision, large-area Scanning Electron Microscope (SEM) imaging system specifically designed for semiconductor metrology, inspection, and design verification/reverse engineering applications. It is a complete, fully integrated system comprising a specialized electron optical column, laser interferometer stage, high-vacuum system, control electronics, and sophisticated software for image acquisition and analysis. The electron optical column has a Schottky thermionic field emission electron source (ZrO/W filament), an electromagnetic/electrostatic objective lens system with beam booster, a stigmator and aperture system, and a digital beam deflection system. |
| Reason: N/A |
| Ruling Date: May 6, 2025 |
N347575: The tariff classification of gold jewelry from Korea
| HTS: Not eligible for 9802.00.80, which provides for a partial exemption from duty on “articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process, such as cleaning, lubricating, and painting.” |
| Item: A scenario whereby a U.S.-based company exports 24K gold bars to a contract manufacturer in South Korea. In Korea, the gold bars are processed into jewelry items including necklaces, bracelets, and earrings. No foreign-origin materials are added during processing. After processing, the finished jewelry is imported back into the United States. |
| Reason: The following are examples of operations not considered incidental to the assembly as provided under subheading 9802.00.80 (19 U.S.C. 1202): (1) Melting of exported ingots and pouring of the metal into molds to produce cast metal parts. Therefore, the jewelry imported into the United States is not eligible for the partial duty exemption under subheading 9802.00.80. |
| Ruling Date: May 5, 2025 |
N348026: The tariff classification of a universal basketball pole pad from China
| HTS: 9404.90.2090, 9903.01.24, 9903.01.63, 9903.88.15, 6% + 20% + 125% + 7.5%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Other.” |
| Item: The Universal Basketball Pole Pad, 3" - 3.5", Black, is a PVC leather covered PE foam pad designed to wrap around the vertical pole of a portable basketball hoop to protect a player from impacting the pole. The pad measures 48” (H) x 10” (W) and is affixed to the pole with six woven polyester straps, with plastic rings and Velcro. |
| Reason: N/A |
| Ruling Date: May 5, 2025 |
N347514: The country of origin determination of a backseat car organizer; 19 CFR 102.21(c)(2)
| HTS: 6307.90.9891, 9903.01.25, 7% + 10%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Origin: Cambodia |
| Item: The item, described as a “Car Seat Organizer,” is a textile over-the-seat car organizer. The flat, rectangular shaped organizer consists of three panels. The top and bottom panel is composed of 100% polyester woven printed oxford fabric with a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. The middle panel is composed of 100% polyester dyed (black) woven oxford fabric with a water-resistant PVC coating on the front side and a visible PVC coating only on the back side. The panels are joined together by a polyethylene (PE) cardboard strip sewn on top of the panels and the organizer is finished with a 100% polypropylene woven binding. The manufacturing operations for the car seat organizer are as follows: In China: Polyester oxford yarn is formed and shipped to Cambodia. In Cambodia: Polyester oxford fabric is woven, dyed, printed, and coated with PVC on the back side. Polyester oxford fabric is woven, dyed, and coated with water-resistant PVC on both sides. Polyester mesh fabric is knitted and dyed. Polyester sewing thread, polypropylene woven binding, polypropylene woven elastic binding, and polypropylene woven webbing strap, and polyethylene cardboard strip is formed. Plastic formaldehyde buckle is produced. Cutting and sewing of the fabric, binding, strap, and strip. The car seat organizer is packaged and shipped to the United States. |
| Reason: The car seat organizer is comprised of multiple panels of fabric sewn together, and each of these fabrics are formed by a fabric-making process in a single country, that is Cambodia. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the car seat organizer is Cambodia. |
| Ruling Date: May 2, 2025 |
N347262: The country of origin of cable staples and cable clips
| Origin: China |
| Item: The products under consideration are cable staples and cable clips. Each product is retail packaged in quantities of 10, 25, 50 or 100. They are not commingled. The items are used to secure non-metallic cables (such as coaxial, ethernet etc.) to wood, walls, framing or joists. The first item is a cable staple that consists of a wide mostly flat, injection molded plastic saddle in the shape of a “u” with a pre-installed metal nail embedded in the channel on either side. The cable is placed between the two nails and then the product is gently driven into the surface so that the staple anchors the cable into place. The second item is a cable clip is molded in the shape of a “u” and has a pre-installed metal nail embedded in a channel next to the straight edge. The cable fits into the open area of the clip while the nail is driven into the wall to hold the clip in place. The cable staples and cable clips are composite articles comprised of metal nails and plastic saddles or clips.The cable staples and cable clips have substantially identical processing steps and locations. They undergo two manufacturing phases. In India: 1. Raw steel wire is stretched to the desired diameter. 2. The wire is then cut to a specified length. 3. One end of each piece is sharpened to make the nail’s point and the other is flattened to make the nails head. 4. The shank is notched (or grooved). 5. A coating is applied; the nails are packaged and shipped to China for further processing. In China: 1. The staple saddles and cable clips are produced by injection molding into their final shape and size. 2. The nails are press-fitted into their associated plastic saddle or clip to produce the finished cable staples and cable clips. |
| Reason: The essential character of the cable staples and cable clips is imparted by the plastic components. The production process in China results in a substantial transformation of the nails into cable saddles and cable clips. Therefore, the country of origin of the cable saddles and cable clips will be China. |
| Ruling Date: April 28, 2025 |
N347564: The tariff classification of women’s footwear from China
| HTS: (style SMP-ZXGXEK) 6404.19.8760, 9903.01.24, 9903.01.63, 12.5% + 20% + 125%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other: for women.” (Styles 1, 2, SM-001, and SMP-MM7M35) 6404.19.8960, 9903.01.24, 9903.01.63, 9903.88.15, 90¢/pair + 20% + 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: Other: Valued over $6.50 but not over $12/pair: Other: for women.” |
| Item: The merchandise identified as style 1 and 2 are below-the-ankle, closed toe, closed heel, women’s shoes. The external surface area of both shoe style uppers is comprised of man-made textile resembling faux suede around the top and sides of the foot and have faux shearling collars. Style 1 has two, 1/2-inch wide straps across the top of the foot, and the Style 2 has a 1-inch-wide strap. The straps are faux suede that are lined and edged with plush textile material. Functional metal buckle closures secure the straps on the lateral sides. Both styles are completely lined with thin faux shearling material measuring less than ½ inch uncompressed. These styles are not considered to be protective against cold weather. The rubber/plastic outer soles measure 1 1/4-inch at the front of the shoes, and 1 1/2 inches at the back. The women’s, over-the-ankle boots, identified as styles SM-001, SMP-MM7M35, and SMP-ZXGXEK, have man-made textile material uppers that are designed to imitate suede leather. All are thinly lined with imitation sherpa material measuring less than 1/2 inch uncompressed, and have slide fastener closures on the medial sides. The outer sole of style SMP-ZXGXEK measures 1 1/4-inch at the front and 1 1/2-inch at the back. It consists of rubber/plastics with a very light application of textile fibers on the majority of the external surface that comes in contact with the ground. The rubber/plastics outer sole of style SM-001 measures between 1 1/2-inch and 2 inches. The rubber/plastics outer sole of style SMP-MM7M35 measures between 1/2-inch and 2 inches are rubber and plastics. These styles are not considered to be protective against cold weather. The value of all these styles is stated to be between $6.50 and $12 per pair. |
| Reason: N/A |
| Ruling Date: April 28, 2025 |
N347567: The tariff classification of women’s footwear from China
| HTS: (Style 1) 6404.19.2090, 9903.01.24, 9903.01.63, 37.5% + 20% + 125%, “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 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.” (Style 2) 6404.19.8990, 9903.01.24, 9903.01.63, 9903.88.15, 90¢/pair + 20% + 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: Other: Valued over $6.50 but not over $12/pair: Other: Other.” |
| Item: Style 1 is a child’s, below-the-ankle, closed toe, closed heel, lace-up, desert-style shoe. The external surface area of the upper is comprised of man-made textile resembling faux suede around the top and sides of the foot and has a stitched decorative collar. The shoe is decorated with numerous colorful stamped shapes. It is completely lined with a thick plush textile that measures ½ inch uncompressed. This style provides more protection from cold weather than regular desert-style shoes. The rubber/plastics outer sole measures ¾ inch in the front and 1 inch at the back. The value is between $6.50 and $12 per pair.Style 2 is a child’s, over-the-ankle boot. The external surface area of the upper consists of man-made textile resembling faux suede around the top and sides of the foot. It has a knitted sweater-like decorative collar with a ribbon bow that is permanently cuffed over the shaft. The boot is lined around the top, sides and bottom of the foot/ankle with faux fleece measuring less than ½ inch uncompressed. It is secured to the foot with a medial side slide fastener. The rubber/plastics outer sole measures between 1 inch at the front and 1 ¼ inch at the back. This style is not considered to be protective against cold weather. The value of this style is between $6.50 and $12 per pair. |
| Reason: N/A |
| Ruling Date: April 28, 2025 |
N347980: The tariff classification of spin cast zinc alloy keychains from Canada
| HTS: 7907.00.6000, 3%, “Other articles of zinc: Other.” |
| Item: The items under consideration are described as spin cast zinc alloy keychains which are manufactured as promotional products and for souvenir industries. At importation, each keychain consists of a steel split ring, a cast zinc alloy ornament, and a steel jump ring (to connect the split ring to the cast zinc alloy ornament). The cast zinc alloy ornament is shaped and jet printed to feature the logo or representation of a company, sports team, or brand. The zinc alloy ornament accounts for approximately 87% of the material composition by weight and approximately 85% of the material cost of each keychain. Each keychain weighs approximately 39.3 grams. |
| Reason: N/A |
| Ruling Date: April 25, 2025 |
N345507: The tariff classification of reinforced concrete planks from Poland
| HTS: 6810.99.0080, 9903.01.25, free + 10%, “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” |
| Item: The merchandise under consideration are a Wood Pattern Plank, and a Stone Pattern Plank. The Wood Pattern Plank and the Stone Pattern Plank are both made of cement reinforced with fiberglass. The Wood Pattern Plank is made using a mold which mimics wood grain. It is then painted to resemble wooden planks. The Stone Pattern Plank is made using a mold which mimics various stone shapes. It is then painted to resemble stacked stones. The Wood Pattern Plank measures 11.81 inches wide by 1.77 inches thick and either 37.6 inches long or 17.91 inches long. The Stone Pattern Plank measures 11.81 inches wide by 1.77 inches thick and either 35.43 inches long or 19.68 inches long. Both planks are sold and used to build raised garden beds. The Wood Pattern Plank sample comprised cement reinforced with rods of metal rebar. Also present were small bundles of inorganic transparent fibers sparsely and inconsistently distributed throughout the concrete. |
| Reason: N/A |
| Ruling Date: April 23, 2025 |