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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N349927: The tariff classification of ceramic tableware articles from China
| HTS: 6912.00.4810, 9817.95.05, 9.8%, “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other. Suitable for food or drink contact.” |
| Item: The five items are ceramic earthenware tableware articles. They are designed to hold and serve candy and beverages and are safe for food contact. The items will be marketed and sold during the Halloween season. |
| Reason: The five ceramic earthenware tableware articles incorporate a motif associated with Halloween. Halloween is a recognized holiday. As such, the items also meet the terms of subheading 9817.95.05, as they are utilitarian articles in the form of a three-dimensional representation of a symbol or motif associated with a specific holiday in the United States. |
| Ruling Date: June 12, 2025 |
N349965: The tariff classification of a vulcanized rubber conveyor belt reinforced with steel cord from China
| HTS: 4010.11.0000, 9903.01.24; 9903.01.25; 9903.88.15, 3.3% + 20% + 10% + 7.5%, “conveyor or transmission belts or belting, of vulcanized rubber: conveyor belts and belting: reinforced only with metal.” |
| Item: The product under consideration is a steel cord conveyor belt. It is composed of vulcanized rubber reinforced with carbon steel cords. |
| Reason: N/A |
| Ruling Date: June 12, 2025 |
N343012: The tariff classification of a polyester textured yarn and a nylon high tenacity yarn from China
| HTS: (Item 1) 5402.33.3000, 9903.01.24; 9903.01.25; 9903.88.03, 8.8% + 20% + 10% + 25%, “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Textured yarn: Of polyesters: Single yarn.” (Item 2) 5402.19.3010, 9903.01.24; 9903.01.25; 9903.88.03, 8.8% + 20% + 10% + 25%, “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: High tenacity yarn of nylon or other polyamides, whether or not textured: Other: Single yarn: Not more than 920 decitex: Monofilament; multifilament, untwisted or with twist of less than 5 turns per meter.” |
| Item: Item 1 is a spool of single yarn composed of 100% polyester multifilament fibers. The yarn is intended to produce knitted fabrics. It is a single ply, textured yarn composed wholly of polyester multifilament fibers with a decitex of 80 and a false twist. The yarn is not high tenacity or elastomeric. The weight of the sample with support is 99.8 grams. Item 2 is a spool of single yarn composed of 100% nylon multifilament fibers. The yarn is intended to produce knitted fabrics. It is a single ply, textured yarn composed wholly of nylon multifilament fibers with a decitex of 46 and not twisted. The yarn is not elastomeric. The weight of the sample with support is 187.1 grams. The mean tenacity of the yarn is 92.5 cN/tex. |
| Reason: Because Item 2, the nylon yarn, has a tenacity greater than 60 cN/tex, the yarn will be considered a high tenacity yarn for tariff purposes. |
| Ruling Date: June 11, 2025 |
N348931: The tariff classification of sudoku and word puzzle paperback books from China
| HTS: 9503.00.0090, 9903.01.24; 9903.01.25, free + 20% + 10%, “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof … Other.” |
| Item: The first and second items are a sudoku and an adult level wordsearch puzzle paperback book, each measuring 5” x 7” with an elastic book band and 256 pages. The third item is a large print, adult level, wordsearch puzzle paperback book measuring approximately 10.6” x 8.9” and containing 352 pages. |
| Reason: N/A |
| Ruling Date: June 11, 2025 |
N348953: The tariff classification of an amplified telephone from China
| HTS: (Item 1, XLC8, Item 3, XLC3.4+) 8517.11.0000, 9903.01.24; 9903.01.25; 9903.01.32; 9903.88.15, free + 20% + 10% + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); parts thereof: Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Line telephone sets with cordless handsets.” (Item 2, XLC8HS) 8517.62.0090, 9903.01.24; 9903.01.25; 9903.01.32; 9903.88.15, free + 20% + 10% + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” (Item 4, the Alto Plus) 8517.18.0050, 9903.01.24; 9903.01.25; 9903.01.32; 9903.88.15, free + 20% + 10% + 7.5%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); parts thereof: Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: Other: Other.” |
| Item: There are four telephones in question, they are referred to as, (1) XLC8, (2) XLC8HS, (3) XLC3.4+, and (4) the Alto Plus. The XLC8 is an amplified lined telephone with a cordless handset. It provides 50dB amplification, tone control, extra loud ringer, outgoing speech amplification, and built-in answering machine. The XLC8HS is an amplified expansion handset (no base station) designed to work with the XLC8 telephone base station. It provides 50dB amplification, tone control, extra loud ringer, and outgoing speech amplification. The XLC3.4+ is an amplified lined telephone with a cordless handset. It provides 50dB amplification, tone control, extra loud ringer, and outgoing speech amplification, but does not include a built-in answering machine. The Alto Plus is an amplified corded phone with 53dB amplification, tone control, extra loud ringer, and outgoing speech amplification. These particular phones are designed specifically for use by the hearing impaired. They include: At least 50dB of amplification, which means they amplify incoming sounds up to 50 decibels. Noise reduction software, which suppresses static and electrical interference, making conversations clearer for those suffering from hearing loss. Acoustic echo cancellation technology, which recognizes that the sounds coming from the earpiece have already been processed and prevents feedback. |
| Reason: N/A |
| Ruling Date: June 11, 2025 |
N348999: The classification of a lancing device and lancets from China
| HTS: (Microlet Next Lancets) 9018.39.0050, 9903.01.24, 9903.01.25, free + 20% + 10%, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: [s]yringes, needles, catheters, cannulae and the like; parts and accessories thereof: [o]ther: [o]ther.” (Microlet Next 2 Lancing Device) 9018.90.8000, 9903.01.24, 9903.01.25, free + 20% + 10%, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences … parts and accessories thereof: [o]ther instruments and appliances and parts and accessories thereof: [o]ther: [o]ther.” |
| Item: Microlet Next Lancets are disposable blood lancets used with the Microlet family of lancing devices. Each blood lancet is composed of a stainless steel 28-gauge needle coated with silicone oil on the tip, a plastic cap, and a plastic holder. One hundred pieces of the lancets are packaged in a box for retail sale. The Microlet Next 2 Lancing Device is a non-sterile, multiple use pen-like device for a single patient featuring a lancet ejector and a flexible vibration damping component. The lancing device has a removable black endcap having nine puncture depth settings for fingertip testing. It also has a clear non-adjustable endcap with a fixed puncture depth for palm alternative site testing. A lancet will be inserted in the lancing device and when activated, the lancing device propels the lancet into the skin to obtain a blood sample for testing. |
| Reason: The Microlet Next Lancets and Microlet Next 2 Lancing Device are designed to be used together to obtain a diabetic’s blood sample to be analyzed by a blood glucose monitoring device. They are crucial tools for individuals with diabetes, enabling them to monitor their blood sugar levels regularly. Based on the precedents, they qualify for duty-free treatment under subheading 9817.00.96, HTSUS. |
| Ruling Date: June 11, 2025 |
N349015: The tariff classification and eligibility under the Nairobi Protocol of seats from Canada
| HTS: 9401.71.0011, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other household.” |
| Nairobi Protocol Eligibility: No |
| Item: Item 1, the “Aspire Pediatric Glider Seats,” are a series of upholstered seats affixed to 16-gauge steel tube metal frames with non-adjustable padded armrests for children. The seat incorporates a pushpin pull handle that is used by a caregiver to lock and unlock the forward and rear gliding motion of the seat. The mechanism allows the gliding to be activated only once the child sits in the chair and becomes locked/de-activated once the child begins to stand up from the chair. Item 2, the “Tranquille Glider Seats,” are a series of textile fabric upholstered seats affixed to 16-gauge steel tube metal frames with height adjustable padded armrests for adult patients. The seat incorporates a pushpin pull handle that is used by a caregiver to lock and unlock the forward and rear gliding motion of the seat. The mechanism allows the gliding to be activated only once the resident sits in the chair and becomes locked/de-activated once the resident begins to stand up from the chair. |
| Reason: N/A |
| Ruling Date: June 11, 2025 |
N349034: Country of origin determination for a quilted mattress protector; 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 Threshold Cool Touch Mattress Pad. The mattress protector comprises the following materials: Face fabric: 90% Nylon, 10% Spandex (knit) Back fabric: 40 gsm (non-woven) 100% polyester with a 25 gsm TPU Lining: 100% polyester (non-woven) Fill: 100% PET fibers Skirt fabric: 92% PET, 8% Spandex (knit) Narrow elastic fabric: 30% rubber, 70% polyester, 1” wide (knit). The manufacturing operations for the mattress protector are as follows: In China, the face fabric is knit and the back fabric is formed and laminated. In Vietnam: Lining is formed, Fill is produced, Skirt fabric is knit, Narrow elastic fabric is knit, Quilting is performed on the face, back, lining and fill. The mattress protector is cut, sewn, and packaged for export. |
| Reason: The country of origin is conferred by the last country in which an important assembly or manufacturing process occurs. In this case, the last country in which an important assembly or manufacturing process occurs is Vietnam, where the skirt, lining, and narrow elastic fabrics were formed, the fill was produced, and the mattress protector was cut and sewn. Therefore, the country of origin of the Threshold Cool Touch Mattress Pad is Vietnam. |
| Ruling Date: June 11, 2025 |
N349035: Country of origin determination for a duvet insert; 19 CFR 102.21(c)(2)); tariff shift
| Origin: China |
| Item: The subject article is identified as the Threshold Cool Touch Duvet Insert. The white duvet insert has a comforter-like construction with fill sewn between the face and back fabrics in a large diagonal square pattern. It is edged in 1/8" (3.18 mm) self-fabric piping and has small tabs at each corner to attach the duvet to the duvet cover. The duvet insert comprises the following materials: -- Face and back fabric: 90% Nylon, 10% Spandex (knit). -- Fill: 100% PET fiber. The manufacturing operations for the mattress protector are as follows: In China: - Face and back fabric are knit. - Shipped to Vietnam, where: - Fill is produced. - Quilting is performed on the face, back, and fill. - The duvet insert is cut, sewn, and packaged for export. |
| Reason: Since the duvet insert face and back fabric was formed in China, and no other fabrics were used in its production, the country of origin of the duvet insert is China. |
| Ruling Date: June 11, 2025 |
N349043: The tariff classification of a trunk from Mexico
| HTS: 4202.19.0000, 9903.01.25, 20%, “trunks, suitcases, vanity cases, and similar containers, other.” |
| Item: The article at issue, the “RB48 Universal Storage Chest,” is a trunk constructed of stainless steel. The article is designed to be used on job sites, mounted in truck beds, used in garages, public parks, other industrial applications, and is intended for the safe storage of tools. Its primary purpose is to safely transport the contents from one location, such as a garage, to another location, such as a work site. The secondary purpose is to store, organize, and protect the contents while in transit as well as when not in use. |
| Reason: N/A |
| Ruling Date: June 11, 2025 |