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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N348497: The tariff classification of Dasatinib Tablets in dosage form, from India
| HTS: 3004.90.9215, 9903.01.32, free + 10%, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Antineoplastic and immunosuppressive medicaments.” |
| Item: Dasatinib, imported in 20 mg, 50 mg, 70 mg, 80 mg, 100 mg and 140 mg tablets, is in a class of medications called antineoplastic tyrosine kinase inhibitors. It is indicated for the treatment of Philadelphia chromosome-positive acute lymphoblastic leukemia or chronic myeloid leukemia. |
| Reason: N/A |
| Ruling Date: May 30, 2025 |
N343691: The tariff classification of a women’s knit sweater from China
| HTS: 6110.90.9081, 9903.01.24, 9903.01.25, 9903.88.15, 6% + 20% + 10% + 7.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: (con.): Of other textile materials: (con.): Other: Other: Subject to man-made fiber restraints: Women’s or girls’: Knit to shape articles described in statistical note 6 to this chapter.” |
| Item: The women’s knit sweater is constructed from 85% acrylic, 10% polyester, and 5% metallic. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction the stitches were formed. The women’s ribbed knit turtleneck sweater features side button closures, decorative buttons on one shoulder, long sleeves with rib cuffs, and a straight rib hem. |
| Reason: N/A |
| Ruling Date: May 29, 2025 |
N348141: Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
| HTS: 6304.93.0000, 9903.01.25, 9.3% + 10%, “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” |
| Origin: Taiwan |
| Item: The subject merchandise, item name “Chaise Chili,” consists of a chaise cushion cover of 100% polyester, dyed, woven fabric. The fabric is neither coated nor laminated but has undergone a chemical treatment for water repellency. The cushion cover features a 24-inch-long zippered closure on the back, welt edges, and four sets of self-fabric ties to attach the cushion to the chaise. The cover will be filled with 100% polyester batting in the United States and sold as a finished cushion. The cover is stated to be for indoor/outdoor use. It measures 24 × 77 × 3 inches. The manufacturing operations for the “Chaise Chili” cushion cover are as follows: In Taiwan, the 100% polyester fabric is woven. Fabric is chemically treated. Fabric is exported to China. In China, the thread is formed. Zipper is made. Welt is made. Fabric is cut and sewn into finished cushion cover. Cushion cover is packed and exported to the United States for stuffing. |
| Reason: As the fabric comprising the cushion cover is formed in a single country, that is, Taiwan, as per the terms of section 102.21(e)(2)(ii), country of origin is conferred in Taiwan. |
| Ruling Date: May 29, 2025 |
N348430: The tariff classification of five watch boxes from Japan and China
| HTS: (A), (B) and (C) 4202.92.9700, 9903.01.24; 9903.01.25, 17.6% + 20% + 10%, “other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, and other.” (D) and (E) 4202.99.9000, 9903.01.24; 9903.01.25, 20% + 20% + 10%, “other containers and cases, other, other, other.” |
| Item: Each box is of the kind normally given to the consumer at the point of purchase and designed to provide storage, protection, and organization to one watch subsequent to its initial use. They are internally fitted for one watch by means of a display cushion or textile cylinder, are of a durable construction, and are suitable for repetitive use. The watch boxes are presented with various combinations of packaging boxes and microfiber cloths. In each instance, the packaging and cloths will be classified together with the watch boxes. The country of origin for box A is Japan. The country of origin for boxes B, C, D, and E is China. Item A is constructed with an outer surface of plastic sheeting. Item B is constructed with an outer surface of plastic sheeting. Item C is constructed with an outer surface of plastic sheeting. Item D of constructed of paperboard. Item E is constructed of paperboard. |
| Reason: N/A |
| Ruling Date: May 29, 2025 |
N348436: Country-of-origin determination for four feather and down pillows; 19 CFR 102.21(c)(4), most important assembly or manufacturing process
| Origin: India, Pakistan, Turkey or Egypt |
| Item: There are two types of pillows, in two sizes. The shells will be made of 100% cotton woven fabric and will contain embroidery and piping measuring less than 6.35 mm. In India, Pakistan, Turkey or Egypt: 1. Pillow shell fabrics are woven in one of the following countries: India, Pakistan, Turkey or Egypt using cotton from that country. (No Chinese cotton.) 2. Fabric is shipped to China. In China: 1. Fabrics are dyed. 2. Fabrics are cut and sewn to produce pillow shells. 3. Pillow shells will be filled with a feather and down core surrounded by a layer of Chinese polyester batting adhered to a Chinese-origin, non-woven polyester scrim. 4. Pillow shell will be sewn shut, labeled and packaged for export to the United States. |
| Reason: Since the four pillows are comprised of an outer shell fabric formed in India, Pakistan, Turkey or Egypt, and a polyester scrim fabric formed in China, there is no single country in which the fabric comprising the good was formed. In this case, the most important assembly or manufacturing process is the fabric-making process corresponding to the cotton pillow shells, which occurs in India, Pakistan, Turkey or Egypt. |
| Ruling Date: May 29, 2025 |
N348553: The tariff classification of a footwear part from Canada
| HTS: 6406.90.9000, 9903.01.26, free + 25%, “Parts of footwear: Other: Other.” |
| Item: Swenco Limited’s Steel-Flex brand puncture resistant sole plates are parts of footwear. They are composed of high strength stainless steel from Italy and carbon steel from the United States. The steel is imported into Canada where it is cut into blanks of varying shapes and sizes from strips. Then the blanks are deburred, marked, formed, and coated, if requested, to the client’s specifications. The sole plates will be incorporated into different types of safety footwear after importation to the United States. |
| Reason: N/A |
| Ruling Date: May 29, 2025 |
N348571: Country of origin determination for duvet cover set; 19 CFR 102.21(c)(2); tariff shift
| Origin: China |
| Item: The subject merchandise consists of a duvet cover and sham(s). The duvet cover and sham(s) are each constructed with a front panel of 100% cotton jacquard woven waffle fabric and back panel(s) of 100% cotton plain woven fabric. The duvet cover has a knife edge and an opening at the bottom end with a button closure. The front of the sham includes a 1 ¼ inch border of the plain woven back fabric around each side creating a picture frame effect and has a knife edge. The back of the sham is constructed of two panels that slightly overlap at the center. The set will be imported in standard bed sizes in a 100% cotton plain woven textile bag with handles and a button closure. The twin set will include a duvet cover and a pillow sham. The full, queen, king, California king, oversized queen and oversized king sizes will include a duvet cover and two pillow shams. The sets will be imported in assorted colors: white, navy blue, malachite green, and brick dust pink. The manufacturing operations for the duvet cover and sham(s) are as follows: In China, All fabrics are woven and dyed. All fabrics are exported to Pakistan. In Pakistan, Fabrics are cut and assembled by sewing into duvet covers and shams. Finished duvet covers and shams are inspected, ironed and packaged for export to the United States. |
| Reason: As the fabrics for the duvet cover and sham(s) are formed in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China. |
| Ruling Date: May 29, 2025 |
N348708: The country of origin of a power adapter
| Origin: Philippines |
| Item: The merchandise under consideration is identified as the 20W Dual Port USB C+USB A 3.0 Wall Charger (Power Adapter), which is described as a rectifier having two female sockets, namely one USB Type-A and one USB Type-C socket, on one side and a two-prong electrical plug on the other end. The Power Adapter is intended to supply power to various types of USB enabled electronic devices. The Power Adapter comprises materials from China, Taiwan, and the Philippines. The assembly process begins with the manufacturing of a printed circuit board assembly (PCBA) that occurs in the Philippines by soldering multiple components, such as integrated circuits, resistors, capacitors, diodes, a transformer, etc. onto a bare printed circuit board via a surface mount and through-hole insertion process. The PCBA is then attached to a plastic housing by means of ultrasonic welding. The final product undergoes testing and visual inspection before it is packaged in a retail carton for export. |
| Reason: the assembly of the PCBA in the Philippines by soldering the individual components onto the bare board results in a substantial transformation of the components to produce a PCBA of Philippine origin. Furthermore, the PCBA establishes the function of the electrical charging device because it is the article within the assembly that converts and supplies electricity to electronic devices via the USB sockets. As such, the components that make up the Power Adapter are transformed in the Philippines into a new and different article of commerce with a distinct name, character, and use. Thus, the 20W Dual Port USB C+USB A 3.0 Wall Charger (Power Adapter), is considered a product of the Philippines at the time of importation into the United States. |
| Ruling Date: May 29, 2025 |
N348764: The country of origin of a power carpet stretcher
| Origin: China |
| Item: The product in question, the Junior Power Carpet Stretcher, is assembled in Taiwan from both Taiwanese and Chinese origin components. The Junior Power Carpet Stretcher tool tensions carpeting in rooms. The tool features a head with adjustable sharp pins or prongs that grip the carpet, seven extension tubes for spanning the room, a lever handle mechanism, and a tail block that braces against a wall, providing a stable base for applying tension with the lever mechanism. The product is packaged in specially shaped plastic cases for holding the components. The Junior Power Carpet Stretcher is assembled in Taiwan from Chinese and Taiwanese origin components. Key components such as the head with pins, sliding base and fixed tube, and multiple metal extension tube sections to facilitate stretching, are sourced from China in unassembled form. Other Chinese components include a liner tube, handle shaft bushings, a pin shaft, a threaded shaft, a connection plate for fastening the handle to the extension connector, and positioning springs. These finished Chinese components are then shipped to Taiwan for assembly with Taiwanese-origin components including the lever handle and end cap, handle connection base, and a tail block. In Taiwan, the tool undergoes a multi-step assembly process consisting of component alignment, calibration, axle fitting, and assembly of the various components using simple fasteners such as screws, nuts, bolts, and washers. |
| Reason: The assembly operations performed in Taiwan do not constitute a substantial transformation of the Chinese components. These assembly operations consist mainly of simple press-fitting, mounting, and adjustment of components. While the Taiwanese-sourced handle provides leverage, it is but one of several components -- the majority of which are Chinese origin -- that work together to stretch or tension the carpet across an entire room. As the simple assembly operations in Taiwan do not result in the Chinese components acquiring a new name, character, or use, a substantial transformation has not occurred. Therefore, the country of origin of the imported Junior Power Carpet Stretcher will be China. |
| Ruling Date: May 29, 2025 |
N348858: Classification and country of origin determination for sherpa blanket; 19 CFR 102.21(c)(2); tariff shift
| HTS: 6301.40.0020, 9903.00.25, 8.5% + 10%, “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” |
| Origin: China |
| Item: The submitted sample, a “Sherpa Blanket,” is a blanket constructed from two fabrics. The face side is composed of 100% polyester knitted plush pile fabric and the reverse side is composed of 100% polyester knit sherpa pile fabric. The blanket features two printed plaid designs, each comprising half of the face side. The brand name “Victoria’s Secret” is printed along the border. The two layers are bonded together and the edges are sewn with an overlock stitch. The blanket features rounded corners and measures 60 x 50 inches. The materials used for these blankets indicate they are designed for protection against the cold. The manufacturing operations for the sherpa blanket are as follows: In China, the knitted plush pile face fabric is formed. Knitted sherpa pile fabric is formed. Face and back fabrics layers are bonded together. Bonded fabric rolls are shipped to Cambodia, Vietnam or Bangladesh.In Cambodia or Vietnam or Bangladesh, the sewing thread is formed. Fabric is cut to shape and sewn into blankets. The blankets are packaged and exported to the United States. |
| Reason: As the fabric comprising the blanket is formed in a single country, that is, China, per the terms of the tariff shift requirement, country of origin is conferred in China. |
| Ruling Date: May 29, 2025 |