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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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.
N348726: The tariff classification and country or origin of a seat
| HTS: 9401.39.0010, 9903.01.25, free + 10%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Vietnam |
| Item: The “Ridgefield Ergonomic Mesh/Vegan Leather High-Back Task Chair,” is a manual gas lift, variable height adjustment, swivel seat that is constructed of injection molded plastic, wood, and a metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and armrests. The seat backrest mesh fabric is constructed of 100% polyester affixed to the structural frame of the injection molded plastic and the seat foundation is foam encased in 70% polyurethane and 30% polyester textile fabric. The injection molded seat backrest incorporates an adjustable knob that is affixed to a gliding lumbar support. The seat armrests are not padded, and the seat does not incorporate a retractable footrest.The textile components (mesh fabric, textile fabric), plastic components (armrests) and the metal components (seat plate, metal back bar, gas lift, assembly hardware) will be sourced from China. The seating components will be shipped to Vietnam. In Vietnam, plastic components (injection molded backrest frame, injection molded headrest frame, injection molded lumbar support, nylon casters, swivel base), wood component (seat foundation), foam, thread, glue, staples, labels, plastic bags, cardboard, and packing materials will be locally sourced. The incomplete, unassembled, and unfinished seating components will be manufactured in the country. The complete, upholstered, and unassembled seating components will be inspected, packed, labeled, and then exported to the United States. |
| Reason: The Chinese components lose their identity during manufacture and undergo a substantial transformation in Vietnam to become a complete and unassembled seat, thereby, taking on a new name, character, and use. Furthermore, the manufacturing operations performed in Vietnam constitutes more than minor processing and exceed simple assembly. In view of these facts, the country of origin for the seat will be Vietnam. |
| Ruling Date: May 27, 2025 |
N348750: The tariff classification of a mobility aid for the blind from Thailand
| HTS: 6602.00.0000, 9817.00.96, free, “Walking sticks, seat sticks, whips, riding crops and the like.” |
| Item: The product under consideration is the “Glide,” a self-guided mobility aid for the blind or individuals with low vision. It consists of a long handle, similar to a cane, with two small wheels at the base and multiple sensors. The user holds the handle of the Glide and pushes the device in front of them. The sensors help blind and low vision people navigate independently, helping them to avoid obstacles, keeping them on a safe path, making them aware of their surroundings, and enabling them to navigate to specific locations or targets. As a user holds the handle of the device and begins to walk forward, Glide uses a variety of electronic sensors, including 3D cameras, inertial measurement units, encoders, and ultrasonic transmitters to understand the environment around the device. From there the onboard computer is able to process the sensor data in real-time to provide obstacle avoidance and path-planning as the user walks with the device. |
| Reason: The traditional white and red walking canes used by blind individuals to enable them to guide themselves while walking, have previously been determined to be eligible for duty-free treatment under subheading 9817.00.96. Therefore, the Glide mobility aid, which serves a parallel function, qualifies for 9817.00.96. |
| Ruling Date: May 27, 2025 |
N348782: The tariff classification of a boy’s garment from China
| HTS: 6114.20.0035, 9903.01.24, 9903.01.25, 9903.88.15, 10.8% + 20% + 10% + 7.5%, “other garments, knitted or crocheted: of cotton, sunsuits, washsuits, one-piece playsuits and similar apparel: boys’.” |
| Item: A boy’s romper constructed of 100% cotton knit fabric. The short-sleeve garment features a crewneck, mid-thigh shorts and a full back zipper closure. |
| Reason: N/A |
| Ruling Date: May 27, 2025 |
N348813: The tariff classification and origin of a wheel hub unit
| HTS: 8482.10.5016, 9903.01.25, 9% + 10%, “Ball or roller bearings, and parts thereof: Ball Bearings: Other: Angular contact bearings: Wheel hub bearing units: Flanged.” |
| Origin: Vietnam |
| Item: The wheel hub unit is constructed of steel alloy and is used to support weight and reduce the radial and axial friction as the tires rotate in passenger vehicles. The unit, which functions as an angular contact bearing, is primarily comprised of an inner race, two rows of steel balls held in a cage, a seal constructed of rubber and steel, and an outer flange that features mounting holes. The final assembly of the wheel hub unit occurs in Vietnam and consists of components from China and Vietnam. Prior to the final assembly processes, the outer flange and inner ring, which are sourced from China, undergo machining processes in Vietnam. |
| Reason: The final assembly processes that occur for the wheel hub unit are rather simple and do not constitute a substantial transformation. Pressing components to each other is not considered to be complex. The final assembly processes performed in Vietnam do not change the shape, character or predetermined use of the inputs. Thus, it is the country in which the rings become races with precision raceways which determines the origin, as they are the essential components of anti-friction bearings. The inner ring and the outer flange are transformed into races with precision raceways in Vietnam. Accordingly, the country of origin of the wheel hub unit is Vietnam. |
| Ruling Date: May 27, 2025 |
N348819: The tariff classification of wearing apparel under heading 9811.00.60
| HTS: 9811.00.60, free, “any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries.” |
| Item: A variety of 100% cotton woven wearing apparel for the purposes of soliciting orders from trade shows, retailers, and wholesale accounts. |
| Reason: A section may be cut or torn from the main body of the garment. The cut must be on the outside of the garment, must be visible, and must not be on a seam or border. The size of the cut or tear should be a minimum of 2 inches in length. The article may be marked with the word “SAMPLE” in indelible ink or paint and should be at least 1 inch in height and not less than 2 inches in length. “SAMPLE” should be in a contrasting color and placed in a prominent area of the garment which is visible when worn. |
| Ruling Date: May 27, 2025 |
N348892: The tariff classification of a stationary oxygen concentrator from China
| HTS: 9019.20.0000, 9817.00.96, free, “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” |
| Item: The product under consideration is the HomeStyle Aspen 5 L Stationary Oxygen Concentrator for use in a professional healthcare facility and/or home care environment. It measures 15 x 9 x 23.3 inches and weighs 32 lbs. The electrically powered device has a top handle and four wheels on the bottom. The unit’s front housing has a digital panel with timing and counts displayed for the end user. It is intended as an oxygen supplement device (for adults only). The unit works by pulling room air through the concentrator by a small motor/compressor. The air goes through a heat exchanger and surge tank to pass through molecular sieve beads into a product tank. The oxygen is delivered to the user from the tank through a hose with help from a pressure regulator and flow meter valve. The unit provides an oxygen flow rate of 0.5 - 5 L/min with an oxygen concentration level between 95.5 percent - 87 percent and has a minimum operating time of 15 minutes. The device is specifically designed for the treatment of chronic respiratory conditions (such as COPD, pulmonary fibrosis, and other chronic lung diseases and disorders) and is only available for purchase directly from Caire or one of its health care distributors with a valid medical prescription. |
| Reason: The HomeStyle Aspen Stationary Oxygen Concentrator is specially designed for the benefit of users with chronic respiratory conditions such as COPD. Caire Inc. specifically markets and sells the device for this specific class of persons via health care distributors or its own website. A prescription is required from a doctor to purchase this device. Patients who suffer from chronic breathing impairments and require long-term oxygen therapy are physically handicapped and the oxygen concentrator designed or adapted for the use and benefit of physically handicapped persons qualifies for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: May 27, 2025 |
N348901: The tariff classification of sketchbook sets from China
| HTS: 4820.10.4000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Other.” |
| Item: The item under consideration is the “Modern Metallics Sketchbook Kit,” which consists of the following components, packaged together in a retail box: One bound sketchbook, containing 80 pages of blank paper (40 pages are white paper and 40 pages are black paper); Six metallic color gel pens; and six metallic color markers. The metallic gel pens and markers are designed to leave visible marks on both the white and black pages. |
| Reason: The sketchbook confers the essential character of the set, as it is the focus of the kit, which the other components support. |
| Ruling Date: May 27, 2025 |
N349028: The country of origin of patch cord assemblies
| Origin: U.S. |
| Item: Five models of a fiber optic patch cord assembly, which are fiber optic cables that consist of a fiber optic core, consisting of 1, 12, 24, or 72 optical fibers depending on the model number. The fibers are enclosed within a jacket and are terminated with a single connector at one end and fanned out to various optical connectors at the other. The subject cables are used within various telecommunications industries to transfer optical data signals. The manufacturing process for all 5 parts is substantially similar and begins with the creation of the optical fiber in the United States. This process begins with the melting and stretching of the glass raw material into a glass bar. This bar is then ground and cleaned before it is further stretched and drawn into the appropriate length and diameter for the individual optical fiber. This fiber is then coated with polymer and tested for strength and function before it is exported to China. In China, the fiber core is cut to length prior to being colored and jacketed. The ends are then fanned out and prepared for the addition of the connectors, which are sourced from China. The connectors are then assembled onto the ends and the finished cable is tested and packaged for shipment to the U.S. |
| Reason: The fiber cores manufactured in the United States impart the character of the finished cables. Further, the assembly process performed in China, including the addition of the covering and connectors, does not substantially transform the cores into new and different articles of commerce. Based upon the facts presented, the origin of the fiber optic patch cord assembly will be the U.S. |
| Ruling Date: May 27, 2025 |
N349082: The tariff classification of compressor modules from the United Kingdom or Brazil
| HTS: 8414.80.1675, 9903.01.25, free + 10%, “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Other: except parts: Air compressors: Other: Stationary: Rotary: Exceeding 74.6 kW.” |
| Item: The 421 and 422 Flash Gas Compressor Modules are individual modules that sit parallel to each other when installed at the Nanushuk Processing Facility in Alaska. Each module comprises a flash gas suction scrubber, a flash gas suction scrubber pump, a flash gas compressor with an 1850 horsepower motor, a lube oil separator, a lube oil pump, a lube oil exchanger, a lube oil filer, and a heating, ventilation and air conditioning (HVAC) system. The components are enclosed in a building and connected using pipes that incorporate valves and instrumentation controls, and contribute to a principal function, which is to compress streams of flash gas. |
| Reason: N/A |
| Ruling Date: May 27, 2025 |
N349141: The tariff classification of the Hydronic S3 and Airtronic S3/M3 from Poland
| HTS: (Eberspacher Hydronic S3) 8419.89.9585, 9903.01.25, 4.2% + 10%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials.” (Eberspacher Airtronic S3/M3 air heater) 7322.90.0015, 9903.81.90, 9903.01.33, free + 25% + 10%, for “Air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel: Other, including parts… Air heaters, not electrically heated, incorporating a motor-driven fan or blower.” |
| Item: The first item under consideration is identified as the Eberspacher Hydronic S3 and is described as a fuel-operated preheater for vehicle coolant. It is marketed for use in motorized vehicles, marine vessels, heavy machinery, etc., and designed to operate independently from the vehicle’s main engine. The Hydronic S3 is a sealed assembly whose main components include a control unit, flame sensor, water sensor, combustion chamber, and convector housing, which is described as an outer housing that surrounds the combustion chamber. Heat is generated by burning a fuel mixture inside the combustion chamber. The second item under consideration is described as the Eberspacher Airtronic S3/M3 air heater. It is a gasoline or diesel fueled air heater incorporating an electric-driven fan, a combustion chamber, and a heat exchanger. The heater is designed to circulate warm air in commercial and special vehicles. |
| Reason: N/A |
| Ruling Date: May 27, 2025 |