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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N348808: The country-of-origin of three plush toys
| Origin: China |
| Item: The products under consideration are identified as a “Stuffed Bear,” a “Stuffed Bunny,” and an “Animated Elf.” The manufacturing operations for the “Stuffed Bear” are as follows: In China, the bear is composed of knit pile fabric of Chinese origin. The fabric is cut to shape and embroidered in China. The head is stuffed with polyester fiber fill also sourced from China. The component pieces are packed into individual bags and exported to Vietnam. In Vietnam, the component pieces are stuffed and sewn to completion. The manufacturing operations for the “Stuffed Bunny” are as follows: In China, the bunny is composed of knit pile fabric of Chinese origin. The fabric is cut to shape and embroidered in China. The component pieces are packed into individual bags and exported to the United States. In the United States, the component pieces are stuffed and sewn to completion. The manufacturing operations for the “Animated Elf” are as follows: In China, the Animated Elf is composed of knit pile fabric of Chinese origin. The fabric is cut to shape in China. The mechanical framework for the elf is manufactured and assembled in China. The component pieces are packed into individual bags and exported to India. In India, the component pieces are sewn with padding around the mechanical frame and the unit is assembled forming the toy. The finished toys are sold and shipped to the United States. |
| Reason: With respect to the scenarios described above, the fabrics composing the toys’ body shells are sourced from China and cut to shape in China. While the stuffing and finishing operations occur elsewhere, it is the process of cutting into shape that substantially transforms the Chinese fabric into an identifiable article, i.e. the plush toys. Therefore, the country of origin of the plush “Stuffed Bear,” “Stuffed Bunny,” and “Animated Elf” is China. |
| Ruling Date: May 28, 2025 |
N349326: The country of origin of Processed Crabmeat
| Origin: Vietnam |
| Item: Red Swimming Crabs (Monomia haanii previously Portunus haanii) will be caught on the coast of China and then shipped whole and frozen to Vietnam where they will be weighed, sorted, thawed, steamed, cooled, and the meat will be handpicked and packed in cans or frozen in bags. The cans will be sealed, pasteurized, refrigerated and then sold to the food service industry, including retailers and manufacturers upon importation to the United States. |
| Reason: The article is substantially transformed due to processing that is performed in Vietnam which has resulted in a new and different product. Accordingly, the crabmeat is a product of Vietnam. |
| Ruling Date: May 28, 2025 |
N349358: The tariff classification of wood boxes from China
| HTS: 4420.90.8000, 9903.01.24, 9903.01.25, 9903.88.03, 3.2% + 20% + 10% + 25%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” |
| Item: The item under consideration is a square catch-all box, measuring 5” (L) x 5” (W) x 5” (H). It is constructed of medium density fiberboard (MDF). It is open-topped and features an iron ornament shaped like a butterfly with an iron ring in its middle adorning the front of the box. |
| Reason: N/A |
| Ruling Date: May 28, 2025 |
N348449: The country of origin of Potassium Chloride Extended-Release Tablets, USP in dosage form
| Origin: Israel |
| Item: Potassium Chloride Extended-Release Tablets, imported in 8 mEq (600 mg) and 10 mEq (750 mg) is a medicinal preparation containing Potassium Chloride, as the active ingredient. It is indicated for the treatment and prophylaxis of hypokalemia with or without metabolic alkalosis. The active pharmaceutical ingredient (API) Potassium Chloride is manufactured in Israel, and the finished tablets in dosage form are made in China. In China, the Potassium Chloride will be mixed with various inactive ingredients to produce the final Potassium Chloride Extended-Release Tablets in dosage form. |
| Reason: The mixing of the active ingredient, Potassium Chloride (made in Israel) with the inactive ingredients into the final dosage Potassium Chloride Extended-Release Tablets in China does not result in a substantial transformation and the country of origin will be Israel. |
| Ruling Date: May 27, 2025 |
N348450: The country of origin of Flecainide Acetate Tablets, USP
| Origin: Argentina |
| Item: Flecainide Acetate, imported in 50 mg, 100 mg and 150 mg tablets, is an antiarrhythmic. It is indicated for the prevention of paroxysmal supraventricular tachycardias (PSVT), paroxysmal atrial fibrillation/flutter (PAF) associated with disabling symptoms, and documented ventricular arrhythmias. The active pharmaceutical ingredient (API), Flecainide Acetate is manufactured in Argentina and the finished Flecainide Acetate Tablets in dosage form is made in China. In China, the Flecainide Acetate will be mixed with various inactive ingredients to produce the final Flecainide Acetate Tablets in dosage form. |
| Reason: The mixing of the active ingredient Flecainide Acetate (made in Argentina) with the inactive ingredients into the final dosage Flecainide Acetate Tablets in China does not result in a substantial transformation, and the country of origin will be Argentina. |
| Ruling Date: May 27, 2025 |
N348474: The country of origin of wheel hub units
| Origin: Thailand |
| Item: The articles under consideration are double flanged wheel hubs with ball bearings and double flanged wheel hubs without ball bearings, which are designed to be used in passenger vehicles, and light and heavy trucks. The wheel hubs are installed on the axle of the motor vehicle to support and bear the weight of the wheels as well as the load from the road surface. Steel round rods (bars) for inner/outer flanges and inner rings, as well as the bolts, steel balls (when applicable), sealing rings, ABS sensors, gear rings, gaskets, retainers, dust covers, and grease are imported from China to Thailand for further processing. In Thailand, the steel rods undergo cutting into billets, forging, vortex heating, preforming into an outer flange, inner flange, and inner ring, rough machining, heat treatment, drilling, grinding, super-fining, ultrasonic cleaning, and spin riveting. The outer flange then undergoes fine two and fine three grinding, drilling, chamfering, tapping, deburring, outer circle and channel grinding, demagnetizing, and cleaning. The inner flange undergoes fine two and fine three grinding, drilling, chamfering, tapping, splining, channel grinding, and demagnetizing. The inner ring undergoes channel grinding, inner grinding, superfine channel grinding, demagnetizing, and cleaning. The inner/outer flanges and inner rings are then assembled with the rest of the Chinese components in Thailand by pressing and fitting items into each other to create complete wheel hub units. |
| Reason: The splining feature gives the wheel hub a functionality beyond a mere bearing. It allows the wheel hub to mesh with the drive axle to transmit torque. As such, the outer and inner flanges are the dominant components that impart the character of the double flanged wheel hubs at issue. Since the Chinese rods (bars) are made into flanges and rings in Thailand, and the splining is machined in Thailand, we find that a substantial transformation occurs in Thailand. Therefore, the country of origin of the double flanged wheel hub units with ball bearings is Thailand |
| Ruling Date: May 27, 2025 |
N348507: The tariff classification of safety heads from Mexico and rupture disks from Ireland
| HTS: 7326.90.8688, 9903.81.90, 9903.01.27, 9903.01.33, 2.9% + 20% + 10% + 25%, “Other articles of iron or steel: Other: Other: Other: Other: Other.” |
| Item: The first items under consideration are stainless steel safety heads which serve as the primary structures to hold, support, and ensure the alignment and sealing of rupture disks within a pressurized system. The subject safety heads are located between two companion flanges in a pressure system. The second items under consideration are described as stainless steel rupture disks (model S-90) which function to protect a pressure system from mechanical damage by bursting when a predetermined pressure level is exceeded. The subject rupture disks are reverse buckling disks with precision cross-scored lines in the surface to form an “X” shape. |
| Reason: N/A |
| Ruling Date: May 27, 2025 |
N348532: The classification and country of origin of unfinished shafts
| HTS: 8414.90.4190, free, “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: Parts: Of compressors: Other: Other: Other: Other.” |
| Origin: Brazil |
| Item: The unfinished shaft is used in turbochargers, which are referred to as compressors. The aluminum alloy shaft, which is powered by a linkage assembly, transfers torque and establishes the position between the actuator and the adjustment ring, which adjusts the speed of the turbine wheel, and subsequently the compressor wheel. With respect to origin, raw material sourced from the United States is shipped to Brazil to be cast into shafts. Once formed, the shaft castings are returned to the United States to be machined. Such machining processes include the grinding of a slot, the grinding of the diameters, the turning of the individual shaft’s grooves and shoulders, and tumbling. The machining processes will remove approximately 13% of each shaft’s material. |
| Reason: The unfinished shafts will have the shape and size of the finished shafts prior to being exported from Brazil. In this condition, the unfinished shafts are recognizable as finished shafts that will be used within a turbocharger. The shafts clearly have a pre-determined end use subsequent to the casting process. As such, the U.S. ingots are substantially transformed into a new and different article of commerce with a name, character, and use distinct from the ingots exported to Brazil. Accordingly, the county of origin of the shafts is Brazil. |
| Ruling Date: May 27, 2025 |
N348592: The country of origin and marking of retractable ratchet tie down straps
| Origin: Vietnam |
| Item: The products in question are retractable ratchet tie downs produced in two countries, Vietnam and China. The production of the ratchet tie downs is as follows. In Vietnam, yarn spools of Vietnam-sourced and spun yarn are made into tie down webbing using looms and cut into short and long lengths for each end of the tie down. The hooks and ratchet assembly are both produced and assembled in China entirely from Chinese origin components. The Vietnam-made straps are then exported to China for final assembly operations. In China, the webbing short ends are sewn to a hook and one end of the ratchet assembly, and the tie-down long ends are sewn into a hook and inserted into the ratcheting portion of the ratchet assembly. |
| Reason: The webbing straps, which are of Vietnamese origin, maintain their name, character, and use as tie down straps after assembly in China with the Chinese origin ratchet assembly and S-hooks. Accordingly, the country of origin of the complete ratchet tie down straps, packaged together with the other set components, will be Vietnam. The proposed marking of the ratchet tie down retail packaging containers satisfies the marking requirements and marking exception provided for by 19 CFR 134.22(d). Furthermore, the proposed marking allows the ultimate purchaser to find the county of origin marking easily and read it without strain.While the proposed country of origin marking satisfies the requirements of 19 CFR 134, the words "Designed in Texas by Rhino USA. Made in Vietnam" trigger special marking requirements under 19 CFR 134.46, because the reference to a location in the United States may mislead or deceive the ultimate purchasers as to the actual country of origin of the articles.The phrase "Made in Vietnam" appears legibly and in close proximity to the words "Designed in Texas by Rhino USA." Therefore, the country of origin marking, meets the special marking requirements of 19 CFR 134.46. |
| Ruling Date: May 27, 2025 |
N348656: The tariff classification of Nickel Sulfate from Finland
| HTS: 2833.24.0000, 9903.01.25, 3.2% + 10%, “Sulfates; alums; peroxosulfates (persulfates): Other sulfates: Of nickel.” |
| Item: The subject product is Nickel Sulfate, CAS number 10101-97-0, which is a light green, odorless, powder. This product is a separate chemically defined compound with the chemical formula NiSO4. This product’s uses include plating agent, battery manufacturing, production of nickel salts, manufacturing of micronutrient additives for biogas production, and production of pigments. |
| Reason: N/A |
| Ruling Date: May 27, 2025 |