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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N348460: The eligibility of the United States-Mexico-Canada Agreement (USMCA) of gin from Canada
| USMCA Eligibility: Yes |
| Item: The subject merchandise is Empress 1908 Elderflower Rose Gin composed of spirits that contain neutral grain alcohol, juniper berries, orange peel, lavender, and other botanicals. The Elderflower Rose Gin is produced at a Canada distillery from neutral grain alcohol of 192 proof (96% alcohol by volume), of which 100% of the neutral grain alcohol originates in Canada. At the Canadian distillery, the neutral grain alcohol is macerated with botanicals that include juniper (Kosovo), coriander (India), rose (Pakistan), orris root (Mexico), lavender (France), orange peel (USA), elderflower (Bulgaria), and cinnamon (Indonesia). The botanicals and alcohol are distilled to strip away impurities and create 183 proof (91.5% alcohol by volume) on average gin. The product is then distilled to yield approximately 81% of the initial total volume and to remove impurities such as light and heavy alcohol, resulting in gin of acceptable drinking quality. In Canada, the gin is then blended with water to 85 proof, bottled and packaged in bottles of 375 milliliters, 750 milliliters, or 1 liter, and labeled, boxed, and shipped to the United States. |
| Reason: The gin is classified under subheading 2208.50.0030. The applicable rule of origin for goods classified under subheading 2208.50.0030 is GN 11(o) Chapter 22.09 which states: No required change in tariff classification to a good of subheadings 2208.30 through 2208.70, provided that the non-originating alcoholic ingredients constitute no more than 10%of the alcoholic content of the good by volume. The grain alcohol is from Canada so that the tariff shift rule is satisfied. Based on the facts provided, the gin qualifies for USMCA preferential treatment because it meets the requirements of General Note 11(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: May 28, 2025 |
N348475: The tariff classification of two portable oxygen concentrators 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 products under consideration are the X-PLOR portable oxygen concentrator and the DISCOV-R portable oxygen concentrator for patients requiring respiratory therapy, whose physicians have prescribed concentrated oxygen (typically above 82%) in order to enhance their blood oxygen saturation. The X-PLOR portable oxygen concentrator measures 7.3 x 2.9 x 7.6 inches (L x W x H) and weighs 3.75 lbs. The unit is a portable, software-monitored oxygen delivery system and features Bluetooth capability. |
| Reason: The products are eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: May 28, 2025 |
N348489: The tariff classification of a steel TV mount with enclosure and an infrared heater from China
| HTS: (Storm Shell TV Enclosure) 8302.50.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof." (6,000-watt infrared heater) 8516.29.0090, 9903.01.24, 9903.01.25, 9903.88.03, 3.7% + 20% + 10% + 25%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Electric space heating apparatus and electric soil heating apparatus: Other: Other.” |
| Item: The first item under consideration is a Storm Shell TV Enclosure, product number SS-55. The Storm Shell TV Enclosure consists of a television wall mounting bracket with a full-motion articulating extension arm that is made of steel, a hardshell enclosure made of Acrylonitrile Butadiene Styrene (ABS) plastic that measures approximately 54.6” x 33.8” x 8”, and hardware for installation made of steel. The product is imported as a complete kit, packaged for retail sale to the end customer. The second item under consideration is a 6,000-watt infrared heater, product number HS-6000-OTR. This space heater is intended to provide warmth to the customer’s deck, patio, garage, or workspace. As a primary heat source, it can heat up to 200 square feet and as a secondary source, up to 1,000 square feet. Further, it can be operated remotely via Wi-Fi and is 240-volt, requiring a hardwire installation. |
| Reason: N/A |
| Ruling Date: May 28, 2025 |
N348513: The tariff classification and country of origin of a seat
| HTS: 9401.71.0011, 9903.01.25, free + 10%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” |
| Origin: Thailand |
| Item: The “Rolling Seat THC6-100A,” is an upholstered seat foundation constructed of wood and expanded polyethylene (EPE) foam encased in vinyl that is affixed to a powder coated metal “C” frame. The seat does not incorporate a backrest, armrests, or metal drawers. Seating is provided for a single individual. A plastic tray is located at the base of the seat and allows for the placement of objects. Four swivel casters located in close proximity to the plastic tray and affixed to the metal frame allows for the seat to be positioned and repositioned. The seat will be imported unassembled with all the hardware required for assembly. The manufacturing operation includes textile components (non-woven textile fabric), plastic components (vinyl, plugs, casters, tool tray), wood components (wood boards) and the metal components (steel tubes, steel bars, assembly hardware) from China. The seating components will be shipped and exported to Thailand. In Thailand, plastic components (sponge pads, EPE pads) and packing materials will be locally sourced. |
| Reason: The Chinese components lose their identity during manufacture and undergo a substantial transformation in Thailand to become a complete seat, thereby, taking on new name, character, and use. Furthermore, the manufacturing operations performed in Thailand constitutes more than minor processing and exceed simple assembly. In view of these facts, the country of origin will be Thailand. |
| Ruling Date: May 28, 2025 |
N348598: The country of origin of Utility Terrain Vehicles (UTVs)
| Origin: Vietnam |
| Item: The products at issue are two (2) UTVs identified as models Viper 550 and Viper 750. The Viper Series electronic fuel injected four-wheel-drive UTV features an engine displacement of 540cc (model 550) or 735cc (model 750). They both have independent dual A-arm suspensions, On-Demand 4- wheel drive, automatic CVT drive system, and 4-wheel hydraulic disc brakes. The Viper 550 and Viper 750 UTVs will be produced in Vietnam using imported Chinese raw materials, but all the production steps will take place in Vietnam. The total production time to make one UTV is approximately 40 hours and requires 269 workers. |
| Reason: The processes that take place in Vietnam substantially transform the individual components sourced from China into complete UTVs. These processes are sufficiently complex and meaningful and result in a substantial transformation, such that the non-originating components losing their individual identities and become an integral part of new articles, possessing new names, characters and uses. Therefore, the country of origin for both the Viper 550 and Viper 750 will be Vietnam. |
| Ruling Date: May 28, 2025 |
N348677: The tariff classification of a store display table from China
| HTS: 9403.20.0082, 9903.01.24, 9903.01.25, 9903.81.91, 9903.88.03, free + 20% + 10% + 25% + 25%, “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Steel racks." |
| Item: The subject article is the Seasonal Table. It is an open-front, floor-standing in-store cabinet that measures 41" (W) x 36.5" (L) x 39.44" (H). The exterior has laminated MDF panels on either side and an MDF pegboard back. Inside the cabinet are two metal shelves, one of which is height adjustable. The tabletop is metal and has a raised plexiglass frame along all four sides designed to contain merchandise. The table weighs approximately 204 lbs. and is made in China. |
| Reason: Although neither the metal nor wood dominate visually, the metal tabletop and shelves most directly hold the displayed merchandise and thus provide the article with its functionality and essential character. |
| Ruling Date: May 28, 2025 |
N348679: The country of origin and marking of the contents of a dishwasher installation kit
| Origin: Taiwan and China |
| Item: The product under consideration is a dishwasher installation kit. The kit includes a 6' water supply line consisting of extruded polyvinyl chloride (PVC) hose reinforced a braided stainless-steel sleeve with fittings attached, a 6'3" wire electric cord, a brass hose elbow, a compression elbow, a stainless-steel hose clamp, a Romex connector, Teflon tape, and plastic wire nuts. The 6'3" wire power cord. brass hose elbow, compression elbow, a stainless-steel hose clamp, Romex connector, Teflon tape, and plastic wire nuts are all of Chinese origin. They are merely packed together with the hose in China. The 6' hose under review undergoes two manufacturing phases. The first manufacturing phase takes place in Taiwan. Polyvinyl chloride resin is extruded to form a PVC hose. The hose is then layered with an integrated braided nylon mesh and covered with a clear vinyl jacket. The hose is then spooled onto rolls for shipment and further processing. The second manufacturing phase takes place in China. The rolls of hose are shipped to China where they are reinforced by braiding stainless steel around the hoses. The hoses are cut to a length of 6' and the brass fittings are attached. |
| Reason: The installation kit is a set for tariff classification purposes, with the essential character imparted by the 6’ water supply line. The reinforcement with braided materials, cutting to length, and the addition of the Chinese fittings does not substantially transform the hose. Therefore, the country of origin of the finished hose with fittings is considered to be Taiwan. The parts involved in this kit were merely packaged together and are not substantially transformed. Therefore, the individual parts retain their individual countries of origin. Only the hose is a product of Taiwan; all other components are made in China. As stated above, each piece within the kit must be marked with its own country of origin. Further, since these pieces are packaged together, the packaging should indicate the proper country of origin for each item in the kit. |
| Ruling Date: May 28, 2025 |
N348693: The tariff classification of an electrical socket from Taiwan
| HTS: 8536.69.8000, 9903.01.25, 2.7% + 10%, “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.” |
| Item: The merchandise under consideration is identified as the Cat5e Keystone Jack, SKU ECF110C5E-IV, which is described as a category 5e panel mount RJ-45 connector with an RJ-45 socket on one side, and a 110 IDC style termination punch-down block on the back side. In use, the subject Keystone Jack is mounted to a panel and once the individual wires are pressed down into the punch-down block, users can insert an RJ-45 cable for data interconnection. |
| Reason: N/A |
| Ruling Date: May 28, 2025 |
N348701: The country of origin of a comforter and sham set
| Origin: Vietnam |
| Item: The Heavyweight Linen Blend Comforter Set will be available in full/queen and king sizes. The full/queen size set is comprised of one comforter (96" x 92") and two shams (26" x 20"). The king size set is comprised of one comforter (96" x 110") and two shams (36" x 20"). The comforters have 100% polyester fill and knife edge construction. The Heavyweight Linen Blend Sham will be available in three sizes: standard which measures 20" x 26", king which measures 20" x 36", and euro, which measures 26" x 26". The shams have raw edging on four sides, are non-quilted and do not have fill. The sham includes an opening on the back with an invisible zipper closure. The comforter and shams share the same face and back fabric. Face fabric: 70% rayon/30% linen woven fabric (China); Back fabric: 100% cotton woven fabric (Vietnam); Comforter Fill: 100% polyester (Vietnam); Comforter Lining: 100% Polypropylene (Vietnam). The major manufacturing operations are as follows: In China, the face fabric for the comforter and sham is woven and exported to Vietnam. In Vietnam, the back fabric for the comforter and sham is woven. The filling for the comforter is formed. The lining for the comforter is formed. The quilting and sewing threads are formed. The fabrics are cut, quilted, sewn, and packaged. |
| Reason: With respect to the subject comforter and shams, the most important manufacturing process occurs at the time of fabric making. The country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, Vietnam, where the articles are assembled. |
| Ruling Date: May 28, 2025 |
N348724: The tariff classification of aluminum profiles from Germany
| HTS: 7604.29.1010, 9903.85.02, 9903.01.33, 5% + 25% + 10%, "aluminum bars, rods and profiles: of aluminum alloys: other: other profiles: heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter." |
| Item: The products under consideration are described as aluminum “mouldings” for use in the manufacture of picture and art frames. These profiles, which are made from type 6063 and 6463 aluminum alloy, have been extruded, anodized, lacquered, brushed, etc. and will be imported in 10- foot lengths. |
| Reason: N/A |
| Ruling Date: May 28, 2025 |