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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N348579: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s coat from El Salvador
| HTS: 6102.30.2010, 9903.01.25, 28.2% + 10%, “Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s.” |
| DR-CAFTA: No |
| Item: A women’s coat constructed from two different knit fabrics. The underarm of the garment is constructed from a 72% polyester, 23% wool, 5% spandex knit fabric. The balance of the garment is a faux leather fabric constructed from a 100% polyester knit fabric coated with polyurethane that is bonded via an adhesive to a 78% polyester, 22% acrylic, Sherpa knit pile fabric. The bonded faux leather fabric imparts the essential character. The thigh-length garment features a full front opening with a two-way zipper closure that extends to the top of a stand-up collar, long sleeves with Sherpa knit cuffs, zippered pockets below the waist, princess seams, and a hemmed bottom.The 72% polyester, 23% wool, 5% spandex knit underarm fabric is manufactured in Italy. The faux leather 100% polyester knit shell fabric coated with polyurethane and bonded via an adhesive to a 78% polyester, 21% acrylic, Sherpa knit pile fabric is made in Italy. The 100% polyester mesh knit pocket bag fabric is formed and finished in El Salvador from yarn wholly formed in the United States. The 100% polyester coated knit fabric used to construct the binding and zipper garages is made in Italy. The zippers are made in Korea. The staple spun polyester thread used to assemble the garment is finished in Honduras from yarn formed in the United States. The hangtags, neck ribbon, pocket ribbon, labels, locker loop, poly bag, and hangtag cord are made in Hong Kong. The fabric is cut into components, sewn, and assembled into finished garments in El Salvador. The garments will be shipped directly from El Salvador to the United States. |
| Reason: Based on the facts provided, the item will not qualify for DR-CAFTA preferential treatment because it does not meet the requirements of HTSUS General Note 29(b)(ii)(A). Specifically, the bonded fabric that imparts the essential character does not undergo the change in tariff classification required by GN 29(n) 61.3B. Therefore, style 2236 is not entitled to a free rate of duty under the DR-CAFTA. |
| Ruling Date: June 3, 2025 |
N348649: Country of origin determinations for a pillow; 19 CFR 102.21(c)(5), last country where an important assembly or manufacturing process occurred
| Origin: Vietnam |
| Item: The outer shell of the pillow is made of 70% rayon / 30% linen woven fabric, and the inner shell is made of 100% cotton. It is stuffed with 100% polyester and has raw edges on all four sides. The manufacturing operations are as follows: In China, the outer shell fabric is woven. The fabric is exported to Vietnam. In Vietnam, the inner shell fabric is formed. The pillow is stuffed with 100% polyester fill. The pillow is cut, sewn, quilted and packaged. The pillow is exported to the United States. |
| Reason: The most important manufacturing process occurs at the time of the fabric formation. Since the pillow’s outer shell is made in China, and the pillow’s inner shell was formed in Vietnam, where the pillow was subsequently sewn, there is no single country in which the most important assembly or manufacturing process occurred. Since the pillow’s outer shell, inner shell, and filling were manufactured into a pillow in Vietnam, the origin of the subject pillow is Vietnam. |
| Ruling Date: June 3, 2025 |
N348703: Country of origin determinations of a quilt; 19 CFR 102.21(c)(5), last country where an important assembly or manufacturing process occurred
| Origin: Vietnam |
| Item: The subject article is identified as the Heavyweight Linen Blend Quilt. The quilt face fabric is made of 70% rayon / 30% linen woven fabric and the quilt back fabric is made of 100% cotton woven fabric. The fill is 100% cotton fiber on a non-woven 100% polypropylene (PP) scrim. The quilt has a 1/2" binding in all four sides. The manufacturing operations are as follows: In China, the 70% rayon / 30% linen face fabric is woven. The 100% PP scrim fabric is formed. The 100% cotton fill is produced and adhered to the scrim The fabrics and fill are exported to Vietnam. In Vietnam, the back fabric is woven. The fill and scrim are placed between the front and back fabrics and quilted. The quilt is cut, sewn, washed and packaged for export to the United States. |
| Reason: The country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process; Since the quilt is composed of a face fabric that was formed in China and a back fabric and scrim that were formed in Vietnam, there is no single “country in which the fabric comprising the good was formed.” The country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred. Accordingly, since the quilt’s face, scrim, back fabric and fill are manufactured into a quilt in Vietnam, the origin of the subject quilt is Vietnam. |
| Ruling Date: June 3, 2025 |
N348725: The tariff classification of footwear from China
| HTS: (Silverts 15430) 6404.11.9050, 9903.01.24, 9903.01.25, 9903.88.15, 20% + 20% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for women: other.” (Silverts 15180) 6404.19.3960, 9903.01.24, 9903.01.25, 9903.88.15, 37.5% + 20% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather and composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heel; other: other: other: for women.” (Silverts 15100) 6404.19.9060, 9903.01.24, 9903.01.25, 9903.88.15, 9% + 20% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women.” |
| Item: The footwear styles subject to this request feature extra wide toe boxes and non-restrictive, comfortable interiors. The various construction elements include removable insoles and foam spacers to accommodate orthopedic inserts, bunions, corns, hammer toes, and other podiatry concerns. Each style has easy open/easy close adjustable uppers designed for people with hand pain and limited dexterity. The footwear is intended for people with compromised mobility, such as those with ALS, Alzheimer's, arthritis, cerebral palsy, diabetes, edema, foot problems, leg stiffness, multiple sclerosis, paralysis, stroke, swollen feet, Parkinson's, and scoliosis. The Silverts 15430 - Women’s Extra Wide Comfort Shoes with Easy Closures have closed toes/closed heels and uppers of 100% textile. This style has the characteristics of athletic footwear. They are secured to the foot with a hook and loop closure on the lateral sides. There are textile loops at the back to make the shoes easier to pull on. The athletic style outer sole unit consists of 100% polyurethane rubber/plastics. They are valued at over $12 per pair.The Silverts 15180 - Women’s Indoor & Outdoor Extra Wide, Open Toe Shoes are open toe/closed heel footwear with uppers of 100% textile and outer soles of 100% rubber/plastic (polyurethane). The two halves of the upper are secured via a hook and loop closure on top of the foot. Although they are said to be marketed and sold as house slippers, the outer sole is too thick to be considered a “house slipper.” Rubber/plastics make up mor than 10 percent of the total weight of a shoe. They do not have foxing, or foxing-like, bands. They are valued at over $12 per pair.The Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers are closed toe, closed heel footwear with uppers of 100% faux-sherpa-textured textile. The outer sole is 100% polyurethane rubber/plastics. The two sides of the upper are secured via a hook and loop closure on top of the foot. Although they are said to be marketed and sold as house slippers, the outer sole is too thick to be considered a “house slipper.” They do not have foxing, or foxing-like, bands. The Silverts 15100 – Women’s Extra-Extra Wide Easy Closure Slippers are valued at over $12 per pair. |
| Reason: These footwear items do not have physical properties that make them readily distinguishable from articles useful to non-handicapped persons. These footwear styles are readily used by non-handicapped individuals. Silverts imports articles that can be used for non-handicapped persons. The footwear is available for all to purchase on Silverts’ website and on a major online marketplace. These styles have no characteristics particular to articles for the handicapped at the time of import. Therefore, a secondary classification in subheading 9817.00.96, HTSUS, will not apply. |
| Ruling Date: June 3, 2025 |
N348955: The country of origin of disposable pipets with ink-printed identifiers for Section 301 and marking purposes
| Origin: China |
| Item: The products in question are clear, disposable polystyrene serological pipets that will be fully manufactured in China and imported into the U.S. The Chinese manufacturing process involves the extrusion and forming of the pipet, printing graduation lines on the pipet, and the insertion of a filter. Additionally, a colored fluorescent ink will be shipped from Germany to China where it will be printed onto the very top portion of the pipet that connects to a pipet controller device. The German-origin ink is applied using a printing mechanism similar to that used for printing the graduation lines. The pipet’s ink identifier color represents its liquid volume. |
| Reason: The pipet’s principal function and use, which is to transfer graduated amounts of liquid from one container to another, is fully established upon its manufacture in China. The pipet’s name, character, and use is not changed by the addition of the German color ink identifier. |
| Ruling Date: June 3, 2025 |
N348968: The tariff classification of injection type molds from China
| HTS: 8480.71.8045, 9903.88.01, 9903.01.24, 9903.01.25, 3.1% + 20% + 10% + 25%, “Molding boxes for metal foundry; mold bases; molding patterns; molds for metal (other than ingot molds), metal carbides, glass, mineral materials, rubber or plastics: Molds for rubber or plastics: Injection or compression types: Other: Other: Injection type.” |
| Item: The products at issue are three steel molds which will be used in an injection molding machine for producing plastic parts. The first mold produces the main body of the plastic Moby baby bathtub, designed for newborns up to 25 lbs. Its dimensions are 85H x 120L x 90W centimeters. The second mold, W015-177, forms both the hook and hook attachment for the Moby baby bathtub, which is designed to hang from a shower curtain rod. Its dimensions are 32H x 35L x 30W centimeters. The third mold, W015-178, produces the drain plug for the Moby baby bathtub. |
| Reason: N/A |
| Ruling Date: June 3, 2025 |
N349023: The tariff classification of a toy lunch box set from China
| HTS: 9503.00.0073, 9903.01.24, 9903.01.63, free + 20% + 10%, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: The article under consideration is a toy lunch box set consisting of a flimsy felt bag filled with toy “food” items. The toy food items include orange slices, cookies, a juice box, banana, and bread slices made of wood, plus ham and cheese slices made of felt, a plastic “chips” bag with felt “potato chips.” The “Wooden Lunch Box Set,” is principally designed for the amusement of children 3 years of age and older. |
| Reason: N/A |
| Ruling Date: June 3, 2025 |
N349078: The tariff classification of a crude cooler module from Canada
| HTS: 8419.50.5000, 9903.01.10, 9903.01.26, free, “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: Heat exchange units: Other.” |
| Item: The merchandise under consideration is identified as the 241 Crude Cooler Exchanger Module which will be incorporated into the Nanushuk Processing Facility, a modular plant currently under construction in Alaska. When construction is complete, this facility will process oil deposits from the Nanushuk reservoir into sales quality oil. The function of the 241 Crude Cooler Exchanger Module is to cool crude oil before it enters a downstream module. Its main components include a sales oil mixer, four crude coolers, piping, valves, instrumentation and controls. Other components include exhaust fans, fan motors, building heaters, and heater motors. As the Nanushuk Processing Facility is in Alaska, the building heaters and exhaust fans are included to heat the module building and provide air circulation. They do not have an impact on fluid processing. The four crude coolers will be configured as steel shell and tube heat exchangers, where treated crude oil flows into the shell side of the unit and cold medium flows through the tube side of the heat exchanger. The two fluids do not mix as they move through the unit, with the crude oil exiting at a lower temperature and the cold medium exiting at a higher temperature. Connected downstream to the crude coolers is an oil sales mixer that turns the crude oil into a homogenized mixture as it exits the module. The mixer is not mechanical but described as a carbon steel plate with a specially shaped opening. |
| Reason: N/A |
| Ruling Date: June 3, 2025 |
N349092: The country of origin of Himalayan salt touch lamps
| Origin: China |
| Item: The merchandise at issue is identified as the Himalayan Salt Touch Lamps (the “salt lamps”). Each salt lamp comprises a lamp base and a lamp shade. They are designed for ambient lighting and decorative purposes. The lamp bases are round or rectangular in shape and made of base metal featuring dual USB ports (USB-A and USB-C) on the side and a lamp holder atop for a halogen light bulb. The lamp bases have a capacitive touch-sensitive dimmer switch to control the light (turn the light on and off, dim the light, select the lighting mode of flashing, steady-on, etc.). In pyramid-like shape, the lamp shades each are made from a Himalayan salt rock hollowed in the middle to be placed over the lamp base. The complete lamp bases, which includes the touch dimmer module, dual USB ports (USB-A and USB-C), halogen bulb socket, wiring, and metal housing, are manufactured in China and shipped to Pakistan. The raw Himalayan salt rocks are mined, shaped, and hand-finished into cylindrical and pyramid forms in Pakistan to fabricate the lamp shades. These salt lamp shades are then mechanically mounted onto the Chinese-origin lamp bases. Final quality testing and retail packaging will be performed before the finished Himalayan salt lamps are shipped from Pakistan to the United States. |
| Reason: The Chinese-origin lamp bases are functioning lighting fixtures only without the lamp shades, which have a pre-determined end-use when imported into Pakistan. The operations in Pakistan, i.e., the making of and attaching the Himalayan salt lamp shades to the imported lighting fixtures, quality testing, and retail packaging, do not undergo a change in use. A substantial transformation does not occur as a result of the assembly operations in Pakistan. Therefore, the country of origin of the Himalayan salt lamps is China for the purposes of country of origin marking and applying current trade remedies. |
| Ruling Date: June 3, 2025 |
N349173: The tariff classification of a handbag with a removable charm from Bangladesh
| HTS: 4202.22.1500, 9903.01.25, 16% + 10%, “handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics.” |
| Item: The article in question is a handbag constructed with an outer surface of plastic sheeting. It is imported with a dangling charm used decorate the handbag. The handbag and charm are considered a set for tariff purposes. |
| Reason: The essential character of the set is imparted by the handbag, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States, noted. |
| Ruling Date: June 3, 2025 |