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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N349201: The tariff classification of a ceramic decoration from China
| HTS: 6913.90.5000, 9903.01.24, 9903.01.25, 9903.88.15, 6% + 20% + 10% + 7.5%, “Statuettes and other ornamental ceramic articles: Other: Other: Other.” |
| Item: The product is a decorative ceramic lantern, which measures approximately 4.75 inches long by 4.75 inches wide by 4.875 inches high. The blue, cylindrical-shaped lantern is made of dolomite ceramic. Its inside bottom contains a flat surface. The lantern features a blue butterfly cutout design in the center. A polyester strap is attached to the article, which is used to carry it. |
| Reason: N/A |
| Ruling Date: May 27, 2025 |
N348196: The country of origin of footwear imported from Portugal
| Origin: Portugal |
| Item: The two styles of footwear, the Paddock Trainer and the Lifestyle Trainer, are men’s/unisex, below-the-ankle, lace-up sneakers with rubber or plastics outer soles. The Paddock Trainer consists of an upper having an external surface area of textile mesh and rubber/plastics (TPU). The Lifestyle Trainer consists of an upper having an external surface area of leather and suede. Both styles are comprised of unformed uppers manufactured in China that are shipped to Portugal. In Portugal the shapeless uppers are lasted (shaped) and incorporated into outsole units of Chinese or Portuguese origin. |
| Reason: The unformed, unshaped uppers of Chinese origin are lasted to take on the shape of the foot and become “formed” uppers in Portugal. The formed uppers are assembled to the outer soles of Chinese or Portuguese origin to become finished footwear. When the formed uppers are assembled to the outer soles, they become integral parts of new articles, i.e. the finished footwear, possessing a new name, character, and use. This office reviewed the description of the manufacturing process and is of the opinion that the unformed Chinese uppers have undergone substantial transformation in Portugal, first transformed into formed uppers and ultimately into finished footwear. Therefore, Portugal is the country of origin. |
| Ruling Date: May 23, 2025 |
N348343: The tariff classification and country of origin of indoor footwear
| HTS: 6404.19.3760, 9903.01.25, 12.5% + 10%, “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: 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.” |
| Origin: Vietnam |
| Item: The “Clarissa Quilted Velour Clog” is a closed toe/open heel indoor shoe. It has a quilted upper consisting of low-density foam covered with tricot fabric. The insole unit is comprised of memory foam, high-density foam, and an Ethylene-vinyl acetate heel wedge. The thin rubber/plastic outer sole is made from thermoplastic rubber (not foamed rubber) with partially embedded non-durable textile material throughout. The FOB value is $2.02 per pair. These indoor shoes will be manufactured using open-bottom, "unformed” uppers, insoles, foam, and labels sourced from China and shipped to Vietnam. In Vietnam the sock label will be sewn to the insole. The care label will be sewn to the upper. The upper will be sewn to the insole. The foam will be placed into the outsole. The upper will be sewn to the insole foam and to the outer sole of Chinese or Vietnamese origin before being packaged for export. |
| Reason: In China, the vamp, lining, foam, and insole components are cut, sewn together, and shipped to Vietnam. The open-bottomed uppers from China are considered “unformed” and without the shape of the foot. In Vietnam, they will be sewn to the outer soles of Chinese or Vietnamese origin. The Chinese components are substantially transformed in Vietnam into finished footwear, resulting in a new and different article having a distinctive name, character, and use. Based upon these facts, the country of origin is Vietnam. |
| Ruling Date: May 23, 2025 |
N348431: The tariff classification of Tru-Cuff from China
| HTS: 9018.90.8000, 9903.01.24, 9903.01.25, free + 20% + 10%, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences … parts and accessories thereof: [o]ther instruments and appliances and parts and accessories thereof: [o]ther: [o]ther.” |
| Item: Tru-Cuff LM (laryngeal mask inflation) and TT (tracheal tube inflation) are plastic inflation devices consisting of a plunger, a barrel, and a bellows with a built-in cuff pressure indicator, which has color-coded (green and red) zones and a movable black line to indicate cuff pressure. The instructions for use direct the user to attach the Tru-Cuff to the cuff inflation line of an endotracheal tube or laryngeal mask, inflate until the black line in the green pressure zone, and disconnect the Tru-Cuff from the cuff inflation line after the desired cuff inflation is achieved. |
| Reason: N/A |
| Ruling Date: May 23, 2025 |
N348442: The tariff classification of books from China
| HTS: 4901.99.0093, 9903.01.22, 9903.01.31, 9903.01.32, 9903.88.15, free + 20% + 10% + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).” |
| Item: The items under consideration are three styles of crafting books with accompanying papers. “The Ultimate Paper Plane Kit,” is a soft cover book containing 122 pages of step-by-step instructions for making paper airplanes. The book also contains 230 pages of colorful paper to be folded to realize the designs. “Origami Deluxe,” is a soft cover book containing 96 pages of instructions for making origami figurines, such as animals and flowers. The book also provides 200 colorful origami papers. “Dollar Bill Origami,” is a soft cover book containing 88 pages of instructions for creating origami figures out of paper currency. The book also includes 100 practice origami papers. |
| Reason: N/A |
| Ruling Date: May 23, 2025 |
N348448: The country of origin of Venlafaxine Hydrochloride Extended-Release Capsules, USP in dosage form
| Origin: India |
| Item: Venlafaxine Hydrochloride, imported in 37.5 mg, 75 mg, and 150 mg extended-release capsules, is an antidepressant. It is indicated for the management of major depressive disorder (MDD), generalized anxiety disorder (GAD), social anxiety disorder (social phobia) and panic disorder. The active pharmaceutical ingredient (API), Venlafaxine Hydrochloride, is made in India, and the finished capsules in dosage form are made in China. In China, the Venlafaxine Hydrochloride will be mixed with various inactive ingredients to produce the final Venlafaxine Hydrochloride Extended-Release Capsules in dosage form. |
| Reason: In this case, the mixing of the active ingredient, Venlafaxine Hydrochloride (made in India) with the inactive ingredients into the final dosage Venlafaxine Hydrochloride Extended-Release Capsules in China does not result in a substantial transformation and the country of origin will be India. |
| Ruling Date: May 23, 2025 |
N348636: The tariff classification of hydraulic hose fitting from South Korea
| HTS: 8412.90.9015, 9903.01.25, free + 10%, “Other engines and motors, and parts thereof: Parts: Other: Of hydraulic power engines and motors: Other.” |
| Item: The article under consideration is a Hydraulic Hose Fitting, which is a 1/4" braided crimp x 1/4" female JIC swivel fitting made of steel. The hose fitting is a component of a much larger hydraulic system. These hydraulic systems operate under high pressure and are most often used in industrial mobile equipment. The fitting is exclusively used for crimping onto the ends of a cut piece of hydraulic ends using a hydraulic crimping machine. The product of this process is called a hydraulic hose assembly. |
| Reason: N/A |
| Ruling Date: May 23, 2025 |
N348645: The tariff classification of engine valve springs from Mexico
| HTS: 7320.20.5020, 9903.01.27, free + 10%, “Springs and leaves for springs, of iron or steel: Helical springs: Other: Helical springs, of wire having a cross-sectional dimension of less than 5.1 mm: Other.” |
| Item: The items under consideration are engine valve springs specifically designed for use in internal automotive combustion engines. During engine operation, the engine valve springs function to keep the engine’s valves closed when they are not opened by the camshaft. This function is integral to maintain proper valve timing and combustion efficiency. In addition, the subject valve springs and raw materials are highly engineered, tested, and certified to operate under extreme conditions such as heat, pressure, and high-speed cyclic loading. The material undergoes specialized manufacturing processes such as shot peening and surface nitriding to ensure durability and reliability. The subject valve springs are helically coiled alloy steel wire such as chrome silicon valve quality, chrome silicon vanadium valve quality, and chrome silicon vanadium nickel valve quality. Depending on the application, the wire diameter ranges from approximately 1 to 3 millimeters (mm). |
| Reason: N/A |
| Ruling Date: May 23, 2025 |
N346898: The tariff classification of honed and polished limestone surfaces from Italy
| HTS: (Bianco Antico Slab) 6802.91.0500, 9903.01.25, 2.5% + 10%, “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other: Marble, travertine and alabaster: Marble: Slabs.” (Bianco Antico Tile and Rosa Perlino Tile) 6802.91.1500, 9903.01.25, 4.9% + 10%, “Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801…: Other: Marble, travertine and alabaster: Marble: Other.” |
| Item: The Bianco Antico is a white stone with beige and gray veining and colorations. The Bianco Antico products are designed and used for interior walls and floors, shower walls and floors, countertops, and fireplace surrounds. The Rosa Perlino is a pink stone with white, gray, and reddish veining and colorations. It is imported as a field tile with a honed surface and measures approximately 30 centimeters long by 61 centimeters wide by 1 centimeter thick. It is designed and used for interior walls and floors, shower walls and floors, countertops, and fireplace surrounds. The Bianco Antico and Rosa Perlino samples are comprised of limestone. One sample of Bianco Antico has a polished surface with simply cut or sawn edges that were not beveled. The second sample of Bianco Antico also has a polished surface, but three of the edges have been beveled. The fourth edge was simply cut or sawn. The Rosa Perlino sample has a honed surface and three beveled edges, with the fourth edge being simply cut or sawn. |
| Reason: N/A |
| Ruling Date: May 22, 2025 |
N347136: The country of origin of Dicamba DGA Herbicide formulated in Malaysia
| Origin: Malaysia |
| Item: The merchandise under consideration is Dicamba DGA Herbicide formulated in Malaysia. It is an agricultural herbicide used for weed control in asparagus, conservation reserve programs, corn, cotton, fallow croplands, general farmstead (non-cropland), sorghum, grass grown for seed, hay, proso millet, pasture, rangeland, small grains, sod farms, farmstead turf, soybean, and sugarcane. The herbicide will be imported in 1,000 liter IBC totes. The manufacturer 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 diglycolamine (DGA) (CAS No. 929-06-6) in the presence of water to form Dicamba DGA Salt Concentrate (CAS No. 104040-79-1). The Dicamba DGA Salt Concentrate is then mixed with a surfactant and further diluted with water to obtain the end use finished product, Dicamba DGA Herbicide. |
| Reason: A chemical reaction occurs during the manufacturing process performed in Malaysia. The country of origin of the Dicamba DGA Herbicide, having undergone a chemical reaction, will be Malaysia. |
| Ruling Date: May 22, 2025 |