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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N347137: The country of origin of Dicamba DMA Herbicide formulated in Malaysia
| Origin: Malaysia |
| Item: The merchandise under consideration is Dicamba DMA Herbicide formulated in Malaysia. It is an agricultural herbicide used for weed control in corn, cotton (except California), sorghum, small grains, pasture, hay, rangeland, general farmstead (non-cropland), rights-of-way, public utility and industrial areas, fallow, sugarcane, asparagus, turf, and grass seed crops. The herbicide will be imported in 1,000 liter IBC totes. The company will import dicamba acid (CAS No. 1918-00-9) a stable dormant solid form molecule, from China to Malaysia. The dicamba acid will chemically react with dimethylamine (DMA) (CAS No. 124-40-3) in the presence of water to form Dicamba DMA Salt Concentrate (CAS No. 2300-66-5). The Dicamba DMA Salt Concentrate is then mixed with a surfactant and further diluted with water to obtain the end use finished product, Dicamba DMA Herbicide. |
| Reason: A chemical reaction occurs during the manufacturing process performed in Malaysia. The country of origin of the Dicamba DMA Herbicide, having undergone a chemical reaction will be Malaysia. |
| Ruling Date: May 22, 2025 |
N348208: The country of origin of “souffle cups”
| Origin: China |
| HTS: 4823.69.0020, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and round nested food containers.” |
| Item: The product under consideration is “souffle cups,” small paper cups that are used for the distribution of medications in medical settings. The cups are single-use and non-sterile. They are made of paper that is molded into a cup shape, resulting in pleats around the outer perimeter, and the paper is rolled at the cup edge. The souffle cups are manufactured in multiple sizes, from 0.5 oz. to 1 oz. In the proposed scenario, the master rolls of paper originate in Indonesia. The paper is then shipped to China, where it is cut into squares and then die-cut into circular shapes. The paper circles are then molded into a cup shape and the edge of the cup is rolled. |
| Reason: In China, the paper is cut, die-cut to shape, molded into the cup shape, and rolled at the cup’s edge. The totality of these operations constitutes a substantial transformation. Paper is transformed into a functional cup. Therefore, China is the country of origin of the paper souffle cups. |
| Ruling Date: May 22, 2025 |
N348360: The tariff classification of rollators from China
| HTS: 9021.10.0090, 9817.00.96, free, “[o]rthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther.” |
| Item: Item # 1is a heavy duty, foldable rollator consisting of a green aluminum frame, four wheels (two 360-degree rotatable front wheels), a braking system, a height-adjustable, extra padded backrest, adjustable handles, a seat, a transport bag, a cupholder, and a cane holder. It weighs 9.7 kg and can support a maximum user weight of 226 kg. Item # 2 is an outdoor, foldable rollator with pneumatic tires consisting of a black aluminum frame, four wheels (12-inch, 360-degree rotatable front and 10-inch rear wheels), a braking system, extra padded backrest, adjustable handles, a seat, a transport bag, a cupholder, and a cane holder. It weighs 9.5 kg and can support a maximum user weight of 136 kg. Item # 3 is a standard, foldable, lightweight rollator consisting of a silver aluminum frame, four wheels (two 360-degree rotatable front wheels), a braking system, a backrest, adjustable handles, a seat, a transport bag, a cupholder, and a cane holder. It weighs 8.3 kg and can support a maximum user weight of 136 kg. |
| Reason: N/A |
| Ruling Date: May 22, 2025 |
N348384: The tariff classification and country of origin determination for a coated upholstery fabric; 19 CFR 102.21(c)(4)
| Origin: Vietnam |
| HTS: 5903.20.2500, 9903.01.25, 7.5% + 10%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Item: The subject merchandise, style “Traveller T/R,” is a twill weave fabric with a plastic coating. The coated fabric is composed of 67% polyurethane coating, 26% polyester staple fibers and 7% rayon staple fibers, by weight. The polyurethane coating consists of one inner cellular layer and an outer layer which is compact. The combined material weighs 470 g/m2. The fabric is being imported in widths of 55 inches and used for upholstery. The plastic coating is visible to the naked eye. The manufacturing operations for the coated upholstery fabric are as follows: In Vietnam the fabric is woven. The twill weave fabric is shipped to China. China The fabric is dyed and napped. The fabric is coated with the first layer of polyurethane cellular plastic. An outer layer of “dry” polyurethane (compact plastic) is applied over the cellular coating. The finished fabric is shipped from China to the United States. |
| Reason: Subject to paragraph (c)(4) above, the fabric-making process occurs in Vietnam for style “Traveller T/R.” |
| Ruling Date: May 22, 2025 |
N348403: The country of origin and marking of a cosmetic brush from Indonesia
| Origin: Indonesia |
| Item: The product under consideration is described as a cosmetic brush, which is a beauty tool used to apply, blend, or contour various makeup products such as foundation, powder, blush, eyeshadow, and eyeliner. The brush components are imported into Indonesia from China. They include the pre-cut brush fibers made of polybutylene terephthalate (“PBT”), the metal ferrule, and the painted wood handle. The PBT fibers are imported in bulk while the ferrule and handle are both already in their finished forms. In Indonesia the following steps are performed: 1. The PBT filaments are inspected and any substandard or defective materials are identified and removed. 2. The brush bristles are organized and aligned to ensure uniform direction and shape. 3. The brush bristles are divided into specific quantities and organized into uniform bundles. 4. The divided brush bristles are shaped to form the desired structure of the brush head and then tied with thread so that they can be easily fit within the ferrule. 5. The shaped brush bristles are inserted into the metal ferrule. 6. The brush head inserted into the metal ferrule is bonded in place using adhesive. 7. Excess portions of the brush bristles are removed through a taping process to achieve a uniform and refined shape. 8. Any excess or unnecessary portions of the brush bristles are removed. 9. The aligned brush bristles are precisely hand-trimmed to complete the final shape of the brush head. 10. The completed brush head is bonded to the handle using adhesive finishing the construction of the cosmetic brush. 11. The completed cosmetic brush undergoes a final quality inspection. |
| Reason: The Chinese components are substantially transformed in Indonesia and the country of origin for the finished cosmetic brush will be Indonesia. As the country of origin for this brush is Indonesia, it is acceptable to mark it, in accordance with the appropriate regulations, with “Made in Indonesia” as proposed. |
| Ruling Date: May 22, 2025 |
N348411: The country of origin and marking of a cosmetic brush from China
| Origin: China |
| Item: The product under consideration is a cosmetic brush, which is a beauty tool used to apply, blend, or contour various makeup products such as foundation, powder, blush, eyeshadow, and eyeliner. The brush components are imported into Indonesia from China. They include the polybutylene terephthalate (“PBT”) fibers, the metal ferrule, and the painted wood handle. The PBT fibers are imported pre-cut to a fixed length and portioned to match the quantity required to make the brush. The ferrule and handle are both already in their finished forms. In Indonesia the following steps are performed: 1. The shaped brush bristles are inserted into the metal ferrule. 2. The brush head inserted into the metal ferrule is bonded in place using adhesive. 3. The top portion of the ferrule, into which the brush bristles have been inserted, is pressed (crimped) to physically secure the bristles in place. 4. Excess portions of the brush bristles are removed through a taping process to achieve a uniform and refined shape. 5. Any excess or unnecessary portions of the brush bristles are removed. 6. The aligned brush bristles are precisely hand-trimmed to complete the final shape of the brush head. 7. The completed brush head is bonded to the handle using adhesive finishing the construction of the cosmetic brush. 8. The completed cosmetic brush undergoes a final quality inspection. |
| Reason: The imported bristles have been processed to the extent that they now hold the basic nature of the finished brush head and do not become a new article having a new name, character, or use. Therefore, the origin of the finished brush will remain the same as the origin of the bristles as a substantial transformation does not occur in Indonesia. Accordingly, the country of origin for this cosmetic brush will be China. As the country of origin for this brush is China, it will need to be marked, in accordance with the appropriate regulations, to indicate its Chinese origin. |
| Ruling Date: May 22, 2025 |
N348412: The country of origin and marking of a cosmetic brush from China
| HTS: 7116.20.0500, 9903.01.24, 9903.01.25, 3.3% + 20% + 10%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” |
| Item: The product under consideration is described as a cosmetic brush, which is a beauty tool used to apply, blend, or contour various makeup products such as foundation, powder, blush, eyeshadow, and eyeliner. The brush components are imported into Indonesia from China. They include the brush head, made from polybutylene terephthalate (“PBT”) fibers and a metal ferrule, and the finished painted wood handle. In Indonesia the following steps are performed: 1. Excess portions of the brush bristles are removed through a taping process to achieve a uniform and refined shape. 2. Any excess or unnecessary portions of the brush bristles are removed. 3. The aligned brush bristles are precisely hand-trimmed to complete the final shape of the brush head. 4. The completed brush head is bonded to the handle using adhesive finishing the construction of the cosmetic brush. 5. The completed cosmetic brush undergoes a final quality inspection. |
| Reason: The brush head holds the basic nature of the finished brush and does not become a new article having a new name, character, or use. Therefore, the origin of the finished brush will remain the same as the origin of the brush head as a substantial transformation does not occur in Indonesia. Accordingly, the country of origin for this cosmetic brush will be China. As the country of origin for this brush is China, it will need to be marked, in accordance with the appropriate regulations, to indicate its Chinese origin. |
| Ruling Date: May 22, 2025 |
N348438: The tariff classification of card deck/guidebook sets from China
| HTS: 4911.99.6000, 9903.88.15, free + 7.5%, “Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” |
| Item: The items under consideration are three card deck/guidebook sets, "The Anxiety Relief Toolkit," "The Egyptian Alchemy Oracle" and "The Carl Jung Psychology Test". The cards are lithographically printed, and the paperback guidebooks contain 128 pages. The deck of cards and guidebook are packaged together in a box for retail sale. "The Anxiety Relief Toolkit" consists of a deck of 50 cards printed with information on different types of self-care exercises and a guidebook that expands on why the exercises are helpful. "The Egyptian Alchemy Oracle" consists of 49 oracle cards and a guidebook interpreting the titles and imagery on the cards. "The Carl Jung Psychology Test" consists of a guidebook explaining Jung's views on personality psychology and a deck of 52 cards, which form a personality test. |
| Reason: For tariff classification purposes, the above-described items will be considered “goods put up in sets for retail sale” having two principal components worthy of consideration: the book and the deck of cards. Based upon the nature of the components and their use, no single item imparts the essential character. Therefore, classification will be in accordance with GRI 3(c), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the deck of cards appears last in the tariff. Merchandise classifiable under subheading 4911.99.6000, Harmonized Tariff Schedule of the U.S., constitute “any information or informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS. |
| Ruling Date: May 22, 2025 |
N348495: The tariff classification of a rollator from an unspecified country
| HTS: 9021.10.0090, 9817.00.96, free, “[o]rthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther.” |
| Item: “Nuvio One” rollator is a foldable, height adjustable, “H-frame” mobility walker and features sit-to-stand assist handles, a stow away seat, adjustable handlebars, four large indoor/outdoor wheels (8 inches in diameter), hand brakes, and ergonomic handgrips. It weighs 20lbs and can support a maximum user weight of 300lbs. |
| Reason: N/A |
| Ruling Date: May 22, 2025 |
N348503: The tariff classification of two bag charms from China
| HTS: (Sample A) 7116.20.0500, 9903.01.24, 9903.01.25, 3.3% + 20% + 10%, “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece: Other.” (Sample B) 7117.19.9000, 9903.01.24, 9903.01.25, 11% + 20% + 10%, “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” |
| Item: The articles at issue are two bag charms. They are designed to adorn a handbag, tote bag or other article. They will be sold at retail on their own, in a blister pack. Sample A is composed of brass, zinc, and steel and features an orchid charm with a cubic zircon in the center. Sample B is composed of brass, zinc, and steel and features three dangling charms. |
| Reason: N/A |
| Ruling Date: May 22, 2025 |