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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N349345: The tariff classification of brake pads from Malaysia
| HTS: 8708.30.5090, 9903.94.05; 9903.01.33, 2.5% + 25% + 10%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Brakes and servo-brakes; parts thereof: For other vehicles: Other.” |
| Item: The items under consideration are brake pads, which are used with passenger vehicles. The main function of the brake pads is to generate braking force through friction with the brake disc, causing the car to slow down or stop. This friction converts the kinetic energy of the car into thermal energy, thereby achieving deceleration and parking of the vehicle. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349431: The tariff classification of an electrical socket from China
| HTS: 8536.69.8000, 9903.01.24, 9903.01.25, 9903.88.03, 2.7% + 20% + 10% + 25%, “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: Other: Other.” |
| Item: The item under consideration is identified as a Category 6A Keystone Jack, which is a plastic ABS housing with punch down terminal block on one end and an RJ-45 port for an Ethernet cable on the other end. In use, wires will be arranged into the socket’s punch down channels. A plastic cover will then be manually snapped into place in order to have the wires make contact with the jack’s electrical contacts. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349433: The tariff classification of a power adapter from Vietnam
| HTS: 8504.40.9510, 9903.01.25, free + 10%, “Electrical transformers, static converters…: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” |
| Item: The merchandise under consideration is the Power Adapter (Adapter), which is a plastic housing containing circuitry to electrically convert AC to DC. The Adapter has a Type-A two-prong AC male plug on one side and a permanently affixed 6’ cord, with a male USB-C plug. In use, the Adapter is intended to be plugged into a wall outlet where the USB-C plug delivers power to various machines of the user’s choosing. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349466: The tariff classification of women’s trousers from China
| HTS: (Item 1) 6204.63.9011, 9903.01.24; 9903.01.25; 9903.88.15, 28.6% + 20% + 10% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s: Other.” (Item 2) 6204.62.8018, 9903.01.24; 9903.01.25; 9903.88.15, 16.6% + 20% + 10% + 7.5%, “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Other.” |
| Item: Item 1 is a pair of women’s trousers constructed from 66% polyester, 29% rayon, and 5% spandex woven fabric. The trousers feature a front fly opening with a zipper and metal button closure on a flat waistband, five belt loops, two rear pockets, two front pockets, and hemmed leg openings. Item 2 is a pair of women’s trousers constructed from 75% cotton and 25% nylon woven fabric. The trousers feature a front fly opening with a zipper and snap button closure, a self-fabric drawstring, a partially elasticized waistband, a single rear pocket, two front pockets, two cargo patch pockets, and elasticized leg openings. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349677: The tariff classification of a rack mounted connector panel from the Netherlands
| HTS: 8537.10.9170, 9903.01.25, 2.7% + 10%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” |
| Item: The merchandise under consideration is referred to as the Rackmount Mounting Kit, which is a 19” stamped metal frame incorporating 11 front facing RJ-45 Ethernet sockets and one USB-A socket. In use, a network appliance and its power adapter are attached to the metal frame, patch cords are connected on the back side of each socket, and the cables are physically routed to the network appliance for the purpose of facilitating interconnection. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349685: The tariff classification of a women’s knit garment from Vietnam
| HTS: 6114.30.1020, 9903.01.25, 28.2% + 10%, “Other garments knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” |
| Item: A women’s top constructed from 90% rayon and 10% spandex knit fabric. The sleeveless garment features a scooped front neckline, straps measuring approximately 2 and ½ inches, edging made of sewn-on contrasting fabric along the front and back necklines and at the armholes, an upper back that is cut straight across from side seam to side seam, and a straight, hemmed bottom. The garment extends from the shoulders to below the waist. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349764: The tariff classification of a silicone molded breast form from the United Kingdom
| HTS: 3926.20.9050, 9903.01.25, 5% + 10%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts: Other: Other: Other.” |
| Item: The article is a teardrop-shaped breast form made from 100% skin-safe silicone which weighs between 60 to 280 grams each, depending on the size. The breast form is designed to be worn inside a bra to simulate or enhance the natural shape of a breast, and is for individuals who undergo a mastectomy, experience breast asymmetry, or are seeking to enhance the shape of small breasts. The reusable breast form is packaged and sold individually in a 100% cotton drawstring bag that measures 20 centimeters by 25 centimeters. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349832: The tariff classification of a cabinet hardware jig from China
| HTS: 8466.10.0175, 9903.01.24; 9903.01.25; 9903.88.01, 3.9% + 20% + 10% + 25%, “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other.” |
| Item: The item under consideration is described as a cabinet hardware jig to assist a user in accurately drilling holes with proper spacing and alignment when installing pulls and knobs on cabinetry and drawers. The predominantly aluminum article features laser-etched measuring scales and two adjustable guide blocks with hardened steel drill guides. The ability to precisely adjust the guide block assemblies and maintain their position provides a predictable and repeatable setup for accurate drilling. After the components are positioned as desired, a user holds the jig against a cabinet or drawer and pushes a drill bit extending from a handheld drill through the opening of the steel drill guides and into the surface of the cabinet or drawer. The cabinet hardware jig is specifically designed for use with a handheld drill. |
| Reason: N/A |
| Ruling Date: June 10, 2025 |
N349973: The tariff classification of three steel support rail items from Canada. Correction to ruling number N346745
| HTS: 8302.41.6080, 9903.01.14; 9903.01.26; 9817.00.96, 3.9% + 10% + 25%, “Base metal mountings, fittings and similar articles… Other mountings, fittings, and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc… Other.” |
| Item: The first item under consideration is described as the Advantage Rail. It is a steel floor-mounted support rail that can pivot and lock in eight positions. It consists of a vertical pole that is bolted onto the floor and a height-adjustable horizontal rail. It functions to provide sitting and standing support for people with reduced mobility. The second item under consideration is described as the P.T. Rail Floor Mast. It is a rectangular column that is made of either steel or stainless steel. It measures 38.5 inches tall, 4 inches deep by 6 inches wide, and includes a steel base plate that is .25 inches thick. It is bolted to a structural floor and functions to provide a mounting surface for items such as the P.T. Rail in cases where wall mounting is not an option. It is compatible with either a fixed or folding grab rail (not included) and allows for a flexible mounting height to provide sitting and standing support for people with reduced mobility. The third item under consideration is described as the P.T. Rail Hinged. It is a toilet support grab rail that can fold down when needed for support and fold up when not in use. It is permanently installed on the wall behind the toilet or on the P.T. Rail Floor Mast next to the toilet so that the rail can extend lengthwise to the left and/or right side(s) of the toilet. The P.T. Rail is made of either steel or stainless steel. |
| Reason: The Advantage Rail and the P.T. Rail Hinged meet the five factors outlined in Sigvaris, supra. As a result, this article is eligible for duty-free treatment in subheading 9817.00.96, HTSUS, which provides for articles which are specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. However, while the P.T. Rail Floor Mast is designed to be used with the P.T. Rail, it does not have any distinguishing features that indicate it is used by handicapped individuals. It is merely a metal column that can be bolted in place. Accordingly, the P.T. Rail Floor Mast does not satisfy the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, this article is not eligible for duty-free treatment under secondary classification under subheading 9817.00.96, HTSUS, would not apply to the P.T. Rail Floor Mast. |
| Ruling Date: June 10, 2025 |
N348843: The tariff classification of a steel loop nut and J-bolt from India
| HTS: (loop nut) 7318.16.0085, 9903.81.90; 9903.01.33, free + 10% + 50%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other.” (J-bolt) 7318.15.2041, 9903.81.90; 9903.01.33, free + 10% + 50%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, or iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Bolts and bolts and their nuts or washers entered or exported in the same shipment: Having shanks or threads with a diameter of 6 mm or more: Bent bolts: Right-angle anchor bolts.” |
| Item: The goods under consideration are described as a loop nut and a J-bolt. Both fasteners are made of steel and are used in the mining industry. The loop nut is an internally threaded nut with a loop at the top and has a zinc coating. It functions as a nut on the J-bolt to secure a roller frame to a conveyor rail. The J-bolt is a round-headed, square-necked carriage bolt that is bent to a 90-degree angle. It measures approximately 12.7 mm in diameter and varies in length. |
| Reason: N/A |
| Ruling Date: June 9, 2025 |