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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N348906: The classification and country of origin of worm gear operators
| HTS: 8483.40.9000,; 9903.88.01, 9903.01.24, 9903.01.25. 2.5% + 20% + 10% + 25%, “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately; ball or roller screws; gear boxes and other speed changers, including torque converters: Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements entered separately.” |
| Origin: China |
| Item: The items under consideration are referred to as S04 worm gear operators. The operators consist of a handwheel joined to a housing that encases a worm gear, a segment, a bearing, O-rings, a retainer plate and an indicator plate. Once a worm gear operator is joined to a valve, the user turns the handwheel, which causes the teeth of the worm and the segment to mesh, allowing the torque needed to open and close the valve to be amplified.The final assembly for the three scenarios occurs in Malaysia. The components in the three scenarios are sourced from China, except for the worm gear in scenario two and the segment in scenario three. These components are sourced from Malaysia. The final assembly, which consists of the same processes for the three scenarios, begins by applying grease to O-rings that are intended to be installed on a segment and a shaft. Next, a segment is inserted into a worm gear operator. Afterwards, a bearing is lubricated and installed, and the input shaft of the handwheel is inserted into the housing and through the worm gear. To maintain the position of the shaft, a spring pin is hammered through the aligned holes of the worm gear and input shaft. While the shaft is rotated, grease is applied. Subsequently, a retainer plate, a position indicator plate and a gasket are fastened in place. The greased O-rings are installed in the required positions during the aforementioned steps, and the worm gear operator is continuously aligned with appropriate adjustments being made during the alignment processes. |
| Reason: The final assembly operations that occur in Malaysia, the steps are not appear particularly complex. The steps mainly consist of inserting, placing, and aligning a worm gear and a segment that are either of Chinese or Malaysian origin to a handwheel, a shaft and additional components that are of Chinese origin. Thus, based on the totality of the circumstances, the origin of the worm gear operators, as described above for scenarios one, two and three, will be China |
| Ruling Date: June 4, 2025 |
N348981: The country of origin of a memory card reader
| Origin: Vietnam |
| Item: The merchandise under consideration is identified as Memory Card Reader (Reader), which is described as plastic housing having two memory card slots on one end and a short, hardwired cable with an 8-pin digital connector and a USB-C socket on the other end. Internally, the Reader incorporates a printed circuit board assembly (PCBA) and functions to connect the device to mobile devices, tablets, and personal computers. The Reader is retail packaged along with a USB-C to USB-Micro adapter cable assembly.The PCBA will be produced in Vietnam by soldering individual components onto a bare printed circuit board through a surface mount soldering process. Also in Vietnam, the Reader is assembled by inserting the PCBA into the plastic housing, soldering the 8-pin connector onto one end of the raw cable and the other end onto the PCBA. The PCBA, the raw cable, and the USB-C to USB Micro adapter cable assembly are of Vietnamese origin, with the balance of the parts being manufactured in China. |
| Reason: The assembly work occurring in Vietnam, which consists of soldering numerous electronic components onto a bare printed circuit board to produce a Vietnamese origin PCBA, inserting the PCBA into the housing, soldering the connectors and wires onto the PCBA, etc. substantially transforms the individual parts into a new article of commerce. As a result, the Memory Card Reader, is considered a product of Vietnam. |
| Ruling Date: June 4, 2025 |
N349124: The Country of Origin of Valentine’s Marshmallow Pops
| Origin: Cambodia |
| Item: The subject merchandise is described as Valentine’s Marshmallow Pop composed of sugar (product of Thailand), corn syrup (product of China), water (product of Cambodia), dextrose, gelatin, corn starch, artificial flavor (products of China), Arabic gum (product of France), maltodextrin (product of China), FD&C Red No. 40, Beet Powder, FD&C Yellow No. 5, FD&C Yellow No. 6, FD&C Blue No. 1 (products of India). All manufacturing is conducted in Cambodia, in which raw ingredients of sugar, corn syrup, dextrose, corn starch, and water are boiled. Artificial flavoring and FD&C Red No. 40, FD&C Blue No. 1, FD&C Yellow No. 5 and No. 6 are added and blended. The product is then molded and cooled. The resulting products are shaped like a giftbox, a rainbow, and a pink car. Each item is placed atop a lollipop stick and the Marshmallow Pops are individually wrapped in transparent plastic. The giftbox, rainbow, and pink car are packaged in cardboard boxes with a net weight of 116 grams. The merchandise is destined for the candy market. |
| Reason: The mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the Marshmallow Pops is Cambodia. |
| Ruling Date: June 4, 2025 |
N349144: The tariff classification and country of origin of a smart target
| HTS: 9031.80.8085, 9903.01.24, 9903.01.25, 9903.88.01, free + 20% + 10% + 25%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” |
| Origin: China |
| Item: The item under consideration is described as the NateChrony SmartTarget, which is a small electronic device that is attached to the back surface of a shooting target. When the target is struck with an object such as a bullet, baseball, golf ball, etc., the device will detect the movement using a built-in 3-axis accelerometer and 3-axis gyroscope. By analyzing the movement, the SmartTarget can detect being hit and include the rough location of the hit. This information is then transmitted over Wi-Fi to the user’s smart device. External, optional accessories such as lighting systems or external connector boards can also be triggered to show a visual indication of the hit.In China, the circuit board is created via an automation method with components from various countries including China, Japan, Taiwan, and Korea. This includes pick-and-place machines and automated soldering. The Taiwanese processor accounts for 69% of the circuit board cost while the Malaysian inertial measurement unit (IMU) accounts for 16%. The small number of remaining Chinese and Japanese components make up the remaining value. The completed board has all of the necessary physical components to operate, however, it cannot function without the addition of the Australian developed software. The software is also loaded onto the board in Australia. The case is 3D printed in Australia from Australian sourced materials and is designed to hold and protect the circuit board. The Chinese produced circuit board is then placed into the Australian made case and the lid is screwed on. The additional accessories are also assembled in Australia from imported components from Japan and China. These accessories include external light assemblies, connectors, and wiring looms that are cut to size, soldered, and affixed to the various components in Australia. All of these accessories are then connected to the circuit board. |
| Reason: The assembly process performed in Australia is not considered complex and does not constitute a substantial transformation. The circuit board is complete with all of its components, other than the software, when it is imported from China. Adding the circuit board to the case only requires simple assembly. Additionally, the software is easily downloaded to the memory of the circuit board. Therefore, to determine the country of origin of the SmartTarget, it is the origin of the finished circuit board assembly, which is the essential component of the SmartTarget. It is the finished circuit board assembly that contains the accelerometer and gyroscope, which is performing the measuring function. These are complete and unchanged when finally assembled into the case in Australia. Accordingly, the country of origin of the NateChrony SmartTarget will be China, which is where the finished circuit board assembly is manufactured. |
| Ruling Date: June 4, 2025 |
N349294: The tariff classification of Whey Protein Crisps from United States
| HTS: 0404.90, “Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Other: Milk Protein Concentrates.” |
| Item: The subject merchandise is the Grande WPCrisp® brand of “WPC80 Crisps” in three varieties. WPC80, a whey protein concentrate, is a common ingredient to all three products. Starch is added to the extruded product to help with expansion, while calcium carbonate is included to aid in processing. All three products also contain milk. Additionally, the third product, includes cocoa powder for color. These products will be manufactured in the United States for export, and they are intended for use in the food industry as toppings for cereal and snacks. |
| Reason: N/A |
| Ruling Date: June 4, 2025 |
N349349: The tariff classification of a transmission control unit from Korea
| HTS: 8543.70.9860, 9903.01.25, 2.6% + 10%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: The merchandise under consideration is identified as two models of a Shift By Wire (SBW) Control Unit Assembly. The two versions are virtually identical and function the same with the only difference being the shape of the bracket that is attached and used to mount the device within a vehicle. The subject device consists of a populated printed circuit board assembly (PCBA) with an electrical connector at the base, within a metal enclosure. |
| Reason: N/A |
| Ruling Date: June 4, 2025 |
N349379: The classification and country of origin of worm gear operators
| HTS: 8483.40.9000, 9903.88.01, 9903.01.24, 9903.01.25, 2.5% + 20% + 10% + 25%. “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters.” |
| Origin: China |
| Item: The items under consideration are referred to as S05 worm gear operators. The operators consist of a handwheel joined to a housing that encases a worm gear, a segment, bearings, O-rings, a cover plate, and a declutch cam and lever. Once a worm gear operator is joined to a valve, the user engages the declutch lever to connect the worm gear to the segment. The handwheel is then rotated, which causes the teeth of the worm and the segment to mesh, allowing the torque needed to open and close the valve to be amplified.With respect to the origin of the worm gear operators, the final assembly for the three scenarios occurs in Malaysia. The components in the three scenarios are sourced from China, except for the worm gear in scenario two and the segment in scenario three. These components are sourced from Malaysia. The final assembly, which consists of the same processes for the three scenarios, begins by applying grease to O-rings used on a segment, a worm gear and a shaft. A segment is then inserted into a worm gear operator, and afterwards, the O-rings used with the shaft are installed. Next, the bearings and the O-rings are installed into the handle housings, which are subsequently installed into the housing using retainer clips. The input shaft is then inserted into the worm gear operator housing and through the worm gear. After the input shaft hole is aligned to the worm gear hole, a spring pin is hammered through the aligned holes of the worm gear and the input shaft. Next, a handle housing is connected to the handle grip using fasteners and two handle stops are installed onto the housing. Lastly, a gasket and a cover plate are installed, and bolts are used to secure the components in place. Afterwards, grease is applied, and the input shaft is turned back and forth. As the worm gear is positioned open, adjustments are made. |
| Reason: The final assembly operations that occur in Malaysia, are not particularly complex. The steps mainly consist of inserting, placing and aligning a worm gear and a segment that are either of Chinese or Malaysian origin to a handwheel, a shaft and additional components that are of Chinese origin. Thus, based on the totality of the circumstances, the country of origin of the worm gear operators, as described above for scenarios one, two, and three, will be China. |
| Ruling Date: June 4, 2025 |
N349496: The tariff classification of two amigurumi style crocheting kits from China
| HTS: (Christmas Crochet) 5511.10.0030, 9903.01.24, 9903.01.25, 9903.88.03, 7.5% + 20% + 10% + 25%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staples fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic.” (Crochet Kittens) 5511.10.0060, 9903.01.24, 9903.01.25, 9903.88.03, 7.5% + 20% + 10% + 25%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staples fibers, containing 85 percent or more by weight of such fibers: Other.” |
| Item: Item 1, “Christmas Crochet,” is a retail kit that includes red, light brown, white, and pink 100% acrylic staple fiber yarns presented in balls and green, dark brown, and black 100% acrylic staple fiber yarns also presented without support. Each of the yarns weigh less than 125 grams. The other components included in the kit are: 1) a 72-page instruction book that includes basic techniques for amigurumi style crocheting and step-by-step directions for an adult to crochet 10 Christmas themed projects; 2) polyester fiberfill for stuffing the crocheted characters; 3) a metal crochet hook; 4) a metal tapestry needle; and 5) four safety eyes. The kit includes materials needed to crochet two projects from the book. Item 2, “Crochet Kittens,” is a retail kit that includes red, white and grey 100% polyester staple fiber yarns presented in balls and 100% polyester staple fiber light blue and black yarns also presented without support. Each of the yarns weigh less than 125 grams. The other components included in the kit are: 1) a 72-page instruction book that includes basic techniques for amigurumi style crocheting and step-by-step directions for an adult to crochet 10 kittens; 2) polyester fiberfill for stuffing the completed crocheted kittens; (3) a metal crochet hook; 4) a plastic tapestry needle; and 5) four safety eyes. The kit includes materials needed to crochet two projects from the book. The kits, imported in a cardboard retail box, are each considered a set for tariff purposes. |
| Reason: The essential character of the sets is imparted by the acrylic and polyester yarns. |
| Ruling Date: June 4, 2025 |
N349498: The tariff classification of a crocheting kit from China
| HTS: 5511.10.0030, 9903.01.24, 9903.01.25, 9903.88.03, 7.5% + 20% + 10% + 25%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staples fibers, containing 85 percent or more by weight of such fibers: Acrylic or modacrylic.” |
| Item: The “Craft Maker Sweet Treats” is a retail crocheting kit that includes red, green, white, yellow, orange, light green and dark green 100 percent acrylic staple fiber yarns. The yarns are not put up on supports. Each of the yarns weighs less than 125 grams. The other components included in the kit are: 1) a 24-page instruction book that includes basic techniques for crocheting and step-by-step directions for an adult to crochet four projects; 2) polyester fiberfill; 3) a metal crochet hook; 4) a metal tapestry needle; and 5) metal key ring. The kit includes materials needed to crochet two projects from the book. The kit, imported in a cardboard retail box, is considered a set for tariff purposes. |
| Reason: The essential character of the set is imparted by the acrylic yarns. |
| Ruling Date: June 3, 2025 |
N349768: The tariff classification of a Halloween decoration from China
| HTS: 9505.90.6000, 9903.01.24, 9903.01.25, free + 20% + 10%, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: Halloween Witch Leg Stake Decor, which consists of a yard stake depicting an upside-down witch’s leg. The stuffed, man-made textile leg wears a stocking and features the witch’s shoe with the curled up pointy toe at the top. The stake, made of plastic can be inserted into the ground. The item is sold separately as a decoration for Halloween and comes in four different color combinations. |
| Reason: N/A |
| Ruling Date: June 4, 2025 |