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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N349155: The tariff classification of a nursing textbook from China
| HTS: 4901.99.0010, 9903.01.22, 9903.01.31, 9903.01.32, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Textbooks.” |
| Item: A nursing textbook titled, “Nursing School Success Bundle.” It is a softcover, spiral bound book for nursing students. It comes packaged in a cardboard box. |
| Reason: N/A |
| Ruling Date: May 20, 2025 |
N348098: The tariff classification of an electric air hockey game table from China
| HTS: 9504.90.4000, 9903.01.24, 9903.01.63, free + 20% + 10%, "Articles for arcade, table or parlor games…: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof." |
| Item: An air hockey game table that features colorful graphics and LED electronic corners that light up when goals are scored. The electric motor generates a cushion of air on the surface, reducing friction and allowing the puck to glide easily across the tabletop playing field. The game also includes an LED puck as well as 2 LED strikers, one red representing “fire” and the other blue, representing “ice.” The table legs feature cross braces for stability and adjustable feet levelers ensuring a level playing surface. |
| Reason: N/A |
| Ruling Date: May 19, 2025 |
N348224: The tariff classification of a steel hanger bolt from Taiwan
| HTS: 7318.15.5090, 9903.81.90, 9903.01.33, free + 25%, "Screws, bolts, nuts…and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Studs: Other: Other." |
| Item: A 1/4 x 1-1/2 hanger bolt made of zinc plated low carbon steel. The hanger bolt has coarse/lag screw threading and a sharp point at one end and fine/machine threading and an external hex drive on the other end. This carbon steel article has a solid, circular cross section, is non-headed, and is threaded along more than 25 percent of the total length. |
| Reason: N/A |
| Ruling Date: May 19, 2025 |
N348230: The tariff classification of calendars and greeting cards from China
| HTS: (1) 4910.00.2000, 9903.01.22, 9903.01.31, free, “Calendars of any kind, printed, including calendar blocks: Printed on paper or paperboard in whole or in part by a lithographic process: Not over 0.51mm in thickness." (2) 4909.00.4000, 9903.01.22, 9903.01.31, free, “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other.” |
| Item: Various (1) wall and desk calendars and (2) Christmas-themed greeting cards |
| Reason: Subheadings 4910.00.2000 and 4909.00.4000 are exempt from 20% International Emergency Economic Powers Act tariffs on China as informational materials. |
| Ruling Date: May 19, 2025 |
N348898: The tariff classification of a drawing activity kit from China
| HTS: 4903.00.0000, 9903.01.22; 9903.01.31; 9903.01.32, free, “Children’s picture, drawing or coloring books.” |
| Item: A drawing activity kit consisting of a 60-page drawing book (measuring 7” x 9”), 1 black marker, 1 pencil, 1 eraser, 1 sharpener, and 12 double-ended color markers. The goods are packaged together in a box for retail sale. Each page of the drawing book is formatted with simple step-by-step instructions for drawing items, i.e., a kitten or a slice of pizza, on one half of the page and blank space on the other half for the child to copy the drawing, using the drawing implements provided. |
| Reason: GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The doodle kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale." The drawing book confers the essential character of the set. |
| Ruling Date: May 19, 2025 |
N348027: The country of origin of a nonwoven mat
| HTS: 5603.94.9030, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Other: Other nonwovens, whether or not impregnated, coated or covered: Thermal bonded, of staple fibers.” |
| Item: A nonwoven mat, composed wholly of plant fibers, manufactured in China. The nonwoven material weighs approximately 20 kg/m2. All varieties will be imported in rectangles and are not made up per the terms of Note 7 to Section XI of the Harmonized Tariff Schedule of the United States. The nonwoven mats will be used in the production of home furnishing/bedding materials in the United States. The manufacturing process begins with plant fibers harvested in China. The plant fibers are then entangled with heat and pressure and bonded with a rubber glue. The rubber glue will be sourced from Indonesia, Thailand, and/or Malaysia. |
| Reason: The fibers and glue from headings outside of the group of 5602 through 5603 are combined in China to form a good of heading 5603. Accordingly, the country of origin of the nonwoven mats is the country in which the fabric-making process occurs, that is, China. |
| Ruling Date: May 16, 2025 |
N348209: The country of origin of plastic cups from China
| Origin: China |
| Item: Plastic cups intended to dispense liquid that will be produced in multiple colors and two different sizes. The first is a 5-ounce drinking cup and the second is a graduated 1-ounce medicine cup that has incremental cubic centimeter/milliliter measurements on the side. They are both single use, disposable, and will be provided non-sterile. The polypropylene plastic material is sourced from South Korea and imported into China in bulk. In China, the plastic is heated and then placed into thermoform molds to make the cups. |
| Reason: CBP has previously held that the molding of plastic into a specific shape is considered a substantial transformation. Therefore, the South Korea-sourced polypropylene plastic material undergoes a substantial transformation when molded in China as it becomes a new article, possessing a new name, character, and use. |
| Ruling Date: May 16, 2025 |
N348214: The tariff classification of a His Tag ELISA (Enzyme-Linked Immunosorbent Assay) Detection Kit from China
| HTS: 3822.19.0080, 9903.01.24; 9903.01.25, free + 20% + 10%, “Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials: Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: Other: Other: Other.” |
| Item: A His Tag ELISA (Enzyme-Linked Immunosorbent Assay) Detection Kit, which is a competition ELISA (Enzyme-Linked Immunosorbent Assay), developed for rapid and high throughput detection of His-tagged proteins. The kit is packed for retail sale and contains the following components: one His Tag Plate (1 plate (8 wells × 12 strips), one vial of Anti-His Monoclonal Antibody (6 ml), one vail of Antibody Tracer (12 ml), eight vails of His Tag Standards (0,1,3,9,27,81,243, and 729 ng/ml, 1 ml per each standard), one vial of Assay Diluent (60 ml), one vial of 20 × Wash Solution (40 ml), one vial of TMB Solution (12 ml), one vial of His Tag Standard Stock (10 µg/ml) (500 µl), and two Plate Sealers. The kit provides all reagents and solutions required for His-tagged protein detection. |
| Reason: N/A |
| Ruling Date: May 16, 2025 |
N348280: The tariff classification of WEBFREX3ES from Japan
| HTS: 9022.29.8000, 9903.01.25, free + 25%, "Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; parts and accessories thereof: Apparatus based on the use of alpha, beta, gamma or other ionizing radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: For other uses: Other.” |
| Item: The WEBFREX3ES is an online thickness gauge measurement system for battery electrode sheets. It is specifically designed to measure the coat weights of battery electrode sheets. It uses beta-ray sensors accommodated on scanner frames to measure the weight of the sheet before and after the coating, and the coat weight is obtained by calculating the difference in weights. The system consists basically of a frame main body, a local box, and a measurement operation station. The main body is designed to mount the sensor that scans the sheet from one end to the other. The sensor is referred to as the beta-ray sensor, which is a device to measure the basis weight or thickness of a sheet. |
| Reason: The beta-ray sensor uses a transmission method that provides the measurements using the integrated Krypron radiation source. |
| Ruling Date: May 16, 2025 |
N348388: The tariff classification of an ultrasonic dog barking control device from China
| HTS: 8543.70.9860, 9903.01.24, 9903.01.25, 9903.88.02, 2.6% + 20% + 10% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other." |
| Item: An anti-bark device for dogs. It uses high frequency ultrasonic sound that is powerful enough to quiet the dogs within the range of 300 feet from the device. The device consists of an audible speaker, ultrasonic speaker, LED indicator light, microphone enclosed in a black plastic case and it comes with a remote control for the user to activate the ultrasonic sound manually. The device is powered by either the included AC adapter or battery. |
| Reason: The item concerned does not have the function of transmitting voice, images or other data as it merely generates ultrasonic sounds. Therefore, subheading 8517.62.0090 is not applicable. |
| Ruling Date: May 16, 2025 |