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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N349602: The tariff classification of a separator module from Canada
| HTS: 8421.29.0015, 9903.01.26, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Oil-separation equipment.” |
| Item: The item under consideration is the 231 Low Pressure Separator Module, which is a filter module installed in the Nanushuk Processing Facility (NPF) in Alaska. The module consists of a low-pressure separator, a low-pressure separator desand transfer pump, a low-pressure separator emulsion pump, piping, valves, instrumentation, and controls to create a completely operational module. As the NPF is located in Alaska, the module also includes building heaters, building heater motors, exhaust fans and exhaust fan motors. The purpose of the 231 Low Pressure Separator Module is oil separation, with input streams consisting of a combination of crude oil with water and gas contaminants. In this module, the oil is separated from gas and water with each of the streams then piped for further processing within the NPF. |
| Reason: N/A |
| Ruling Date: June 9, 2025 |
N349666: The tariff classification and country of origin of seats
| HTS: 9401.39.0010, 9903.01.25, free + 10%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other: Household.” |
| Origin: Vietnam |
| Item: Item 1, the “Sciron Chair,” is a manual gas lift, variable height adjustment, swivel seat that is constructed of injection-molded plastic, wood, and a metal frame. The upholstered seat has a swivel mechanism, five wheeled casters and padded armrests. Item 2, the “Serta SitTrue Riverdale Task Chair,” is a manual gas lift, variable height adjustment, swivel seat that is constructed of injection-molded plastic, wood and a metal frame. The upholstered seat has a swivel mechanism, five wheeled casters, and non-padded armrests. Each seat will provide seating for a single individual, does not incorporate retractable footrests, and will be packaged unassembled for retail sale with all the hardware required for assembly. |
| Reason: For items 1 and 2, the Chinese components lose their identity during manufacture and undergo a substantial transformation in Vietnam to become complete and unassembled seats, thereby, taking on new names, characters and use. Furthermore, the manufacturing operations performed in Vietnam constitutes more than minor processing and exceed simple assembly. In view of these facts, the country of origin for the seats will be Vietnam. |
| Ruling Date: June 9, 2025 |
N349704: The tariff classification of a writing kit from China
| HTS: 4820.10.2010, 9903.01.24, 9903.01.25, 9903.88.03, free + 20 + 10% + 25%, “Diaries and address books.” |
| Item: The product under consideration is the “Blueberry Bliss Scented Writing Kit.” The kit contains a spiral-bound journal with 160 lined pages, measuring approximately 8.5” by 5.4”. The cover of the journal reads, “Hello Blue-tiful” against a backdrop of blueberries. Packaged in a retail box with the journal are 12 scented, color gel pens and 2 scented highlighter pens. |
| Reason: The journal is the item of focus, on which the pens are used and thoughts are recorded. The lined journal imparts the essential character of the set. |
| Ruling Date: June 9, 2025 |
N348800: The tariff classification of Equinus Braces from China
| HTS: 9021.10.0090, 9903.01.24; 9903.01.25, free + 20% + 10%, “[o]rthopedic appliances …: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther.” |
| Item: The products under consideration are different versions of The Equinus Brace by Thrive Orthopedics. The items are identical in shape but vary in size. The Equinus Brace is a prescription-based, non-ambulatory, L-shaped, length-adjustable brace. It features angle joint hinges in 10-degree increments, adjustable straps, a switch, and an extension post. It is designed to treat plantar fasciitis and ankle joint contractures (also referred to as equinus deformity). The goal of this product is to stretch specific areas of the user’s calf muscle. This is primarily achieved by keeping the knee straight while flexing the foot upward. It is recommended to have the user stretch 30-60 minutes daily. |
| Reason: The Equinus Brace is not specifically designed for use by the handicapped and does not qualify for duty-free treatment under subheading 9817.00.96, HTSUS. |
| Ruling Date: June 6, 2025 |
N348803: The tariff classification of Magnetic Loop AFO Straps from China
| HTS: 9021.10.0090, 9903.01.24, 9903.01.25, free + 20% + 10%, “[o]rthopedic appliances …: [o]rthopedic or fracture appliances, and parts and accessories thereof: [o]ther.” |
| Item: The products under consideration are two versions of Thrive Orthopedics’ F-Series Magnetic Loop AFO Straps: Thrive Magnetic Loop Strap 1.5 inch and Thrive Magnetic Loop Strap 1.0 inch. They are the same in design and function. The difference lies in their intended placement: one is designed to wrap around the top of the Ankle Foot Orthosis (AFO) Brace at the calf, where the leg is wider, while the other is intended to secure around the lower shin, where the leg is narrower. They are said to be prefabricated medical-grade strapping systems designed to interface with lower-limb orthoses. These straps have a hook and loop feature and integrate ergonomic finger loops and auto-aligning magnetic closures, allowing users with limited manual strength or dexterity to independently don and doff their AFOs. They are marketed directly to the orthotic and prosthetic clinical sector, including certified orthotists and rehabilitation specialists, to be assembled into the AFO Braces. |
| Reason: The plain text language of subheading 9817.00.96 specially excludes parts and accessories of braces from this subheading. As such, the F-Series Magnetic Loop AFO Straps are not eligible for duty-free treatment under subheading 9817.00.96, HTSUS. |
| Ruling Date: June 6, 2025 |
N348833: The tariff classification of Potassium Chloride Powder for Oral Solution in dosage form, from the United States
| HTS: 3004.90.9270, free, “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: Preparations primarily affecting the electrolytic, caloric or water balance: Other.” |
| Item: Potassium Chloride Powder, imported in 20 mEq for Oral Solution, is indicated for the treatment and prophylaxis of hypokalemia with or without metabolic alkalosis. The country of origin will be the United States and exported from India. |
| Reason: N/A |
| Ruling Date: June 6, 2025 |
N348871: The country of origin of the Portable Storage Generator
| Origin: Vietnam |
| Item: The merchandise under consideration is identified as the Portable Solar Generator, which is described as an electrical storage and distribution machine that incorporates a converter, inverter, multiple output connections, and is equipped with a bank of lithium iron phosphate (LiPO) batteries. On the front face of the E2000v2 is a small LCD screen, three NEMA 15-20R electrical sockets for AC output, one USB-A/two USB-C sockets for DC output, one 12 VDC accessory socket, a LED area light, and control buttons. On the right side of the unit are three input sockets, one AC and two DC. The LCD displays electrical input/output, performance data, connectivity (wireless and/or Bluetooth), environmental information and stored power data. Internally, the E2000v2 consists of the housing components, the LiPO battery bank, six printed circuit board assemblies (PCBAs), numerous electrical connectors and/or bus bars and insulators. In use, the E2000v2 is connected to a power source to store electricity, where users have the ability to access the stored power through connected machines and appliances. |
| Reason: While the Inverter PCBA, which is produced in Japan for scenario one and Vietnam for scenario four, is an important component of the E2000v2, the Mainboard, Protection and Adapter PCBAs, as well as the Chinese batteries, establish the bulk of the functionality of the E2000v2. As a result, the Portable Solar Generator, described in scenarios one and four are considered products of China at the time of importation into the United States. Likewise, in scenarios two and three, the assembly of the PCBAs by soldering the individual components of various origins onto bare printed circuit boards in Vietnam results in a substantial transformation of those components to produce five PCBAs of Vietnamese origin. As with scenarios one and four, the Inverter PCBA that is produced in Japan for scenario two and Vietnam for scenario three is an important component of the E2000v2, the Mainboard, Protection and Adapter PCBAs, as well as the Chinese origin batteries, establish the bulk of the functionality of the E2000v2. As a result, the Portable Solar Generator, described in scenarios two and three, are considered products of Vietnam at the time of importation into the United States. |
| Ruling Date: June 6, 2025 |
N348910: The country of origin of a plastic cellphone case from Thailand
| Origin: Thailand |
| Item: The product under consideration is described as a mobile phone case. It is designed to cover and safeguard a cellphone from physical damage such as scratches, drops and impacts. This case is made from a combination of polycarbonate (“PC”) and thermoplastic polyurethane (“TPU”) plastic. The case covers the back, sides, and corners of the phone, but not the screen, and has cutouts on the back for the phone’s camera. The PC plate and TPU resin are sourced from China and the protective film and paper packaging will be produced in Thailand. In China, the PC plate will undergo machine processing, a lamination process, and have a magnetic ring attached. In Thailand, the processed PC plate will be added to a mold and the TPU plastic will be injected and formed around the plate to create the case. Afterward, the protective film will be laminated to the case and further finishing procedures will be completed. |
| Reason: The Chinese-sourced TPU plastic material, along with the PC plate, undergo a substantial transformation when molded in Thailand as it becomes a new article, possessing a new name, character and use. The country of origin for this mobile phone case will be Thailand. |
| Ruling Date: June 6, 2025 |
N348921: The tariff classification of footwear from China
| HTS: 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.” |
| Item: The US2309 Pogo Shoe, marketed as the DARCO Gentle Step Extra-Depth Shoe, is an athletic shoe with an elastic lace/toggle closure over a separately attached tongue, and a loop at the back. The external surface area of the upper consists of textile and rubber/plastics. The textile occupies most of the external surface area and is considered the constituent material of the upper. The outer sole is molded rubber or plastics. The shoe features a seam-free, “extra depth” interior to minimize friction that might cause “hot spots,” callouses, or wear wounds to a person who has diabetes or neuropathy. The thick cushioned insole comprises two layers of foamed plastic and a textile footbed. The bottom layer of the insole is cut into a honeycomb pattern. The insole can be modified by removing various honeycomb pieces as necessary. This style has the characteristics of athletic footwear including an athletic appearance, a secure closure, a cushioned interior, and an athletic outer sole. These features allow the user to engage in athletic pursuits, should they choose to do so. The footwear is available for purchase at a store in South Carolina. It has an F.O.B. value of $35.54 per pair. |
| Reason: This footwear item does not have physical properties that make them readily distinguishable from articles useful to non-handicapped persons and can be used by non-handicapped individuals. Anyone can purchase this style from the brick-and-mortar store where it is available for sale. This style has no characteristics particular to articles for the handicapped at the time of import. The US2309 Pogo Shoe - DARCO Gentle Step Extra-Depth Shoe does not satisfy the five factors set out by CBP. As a result, a secondary classification in subheading 9817.00.96, HTSUS, will not apply. |
| Ruling Date: June 6, 2025 |
N348947: The country of origin of a paint applicator from China
| Origin: China |
| Item: The product under consideration is described as a paint brush, though it lacks any bristles and instead features a small, shaped plastic sponge that is attached to a wooden handle. This applicator will be assembled in Thailand from components sourced in New Zealand and China. The construction of this article is described in the following steps: 1. Bulk shipments of wood from New Zealand arrive in Thailand where they are machined into dowels and then have a small circular hole drilled into the end of each dowel. 2. The applicator sponge is produced in China and shipped to Thailand. It comes with a small plastic tip to be inserted into the dowel and will arrive loose and pre-cut into the required shape. 3. The factory in Thailand applies a small amount of glue to the hole in the dowel and inserts the sponge to secure it. 4. 48 sponge brushes are placed in an inner carton manufactured in Thailand. 5. These inner cartons of 48 sponge brushes are then placed in shippable cartons and exported to the United States. |
| Reason: The sponge head holds the basic nature of the finished article and does not become a new article having a new name, character, or use after being attached to the handle in Thailand. Therefore, the origin of the finished paint applicator will remain the same as the origin of the sponge head as it is not substantially transformed in Thailand. Accordingly, the country of origin for this paint “brush” applicator will be China. |
| Ruling Date: June 6, 2025 |