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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N349758: The tariff classification of a men’s pullover from Vietnam or Haiti
| HTS: 6110.30.3053, 9903.01.25, 32% + 10%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other.” |
| Item: A men’s pullover garment constructed from 100% polyester, finely knit jersey fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. It features a crew neckline; short, hemmed sleeves; angled side seams; forward shoulder seams; neck tape at the inner rear neckline; and a straight, hemmed bottom. |
| Reason: N/A |
| Ruling Date: June 16, 2025 |
N349834: The country of origin of patch cord assemblies
| Origin: U.S. |
| Item: The merchandise under consideration is described as five models of a fiber optic patch cord assembly, which are further described as fiber optic cables that consist of a fiber optic core, which consists of 8, 72, 144, or 288 optical fibers depending on the model number. The fibers are enclosed within a jacket and are terminated with a single connector at one end and fanned out to various optical connectors at the other. The subject cables are used within various telecommunications industries to transfer optical data signals. In your request, you state that the manufacturing process for all 5 parts is substantially similar and begins with the creation of the optical fiber in the United States. This process begins with the melting and stretching of the glass raw material into a glass bar. This bar is then ground and cleaned before it is further stretched and drawn into the appropriate length and diameter for the individual optical fiber. This fiber is then coated with polymer and tested for strength and function before it is exported to China. In China, the fiber core is cut to length prior to being colored and jacketed. The ends are then fanned out and prepared for the addition of the connectors, which are sourced from China. The connectors are then assembled onto the ends and the finished cable is tested and packaged for shipment to the U.S. |
| Reason: The fiber cores manufactured in the United States impart the character of the finished cables. Further, the assembly process performed in China, including the addition of the covering and connectors, does not substantially transform the cores into new and different articles of commerce. Based upon the facts presented, the origin of the fiber optic patch cord assembly will be the U.S. |
| Ruling Date: June 16, 2025 |
N349931: The tariff classification of a costume from China and Vietnam
| 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: A toddler-size costume identified as Jolly Christmas Elf, which consists of a long-sleeved pullover top, pull-on pants, belt and conical hat and features a neck and deep back opening with large, visible, loose overlock stitching. The back opening is closed with a single small tab of hook and loop fastener. The sleeves and hem bottom are raw and unfinished. Although the costume has some embellishments tacked on, i.e., braid and pom-poms, the costume is not well-made. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: June 16, 2025 |
N349932: The tariff classification of a costume from China and Vietnam
| 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: An adult-size costume identified as Candy Cane Elf, which consists of an overall dress, boot covers, and a conical hat and features a raw, unfinished hem bottom and single ply man-made knitted textile straps. The dress is stitched together with long, loose straight stitching |
| Reason: The flimsy man-made woven textile dress provides the essential character of the set. |
| Ruling Date: June 16, 2025 |
N349933: The tariff classification of a costume from China and Vietnam
| 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: A child-size costume identified as Roman Guard, which consists of a sleeveless pullover upper body garment or tunic, pullover foam body armor with open sides, back tie and attached cape, wrist cuffs, pin-on medallions and helmet and features large, visible, loose overlock stitching at the neck, raw, unfinished armholes and hem bottom. The shapeless garment is constructed with large, loose straight stitching. |
| Reason: The flimsy man-made knitted textile upper body garment imparts the essential character of the set. |
| Ruling Date: June 16, 2025 |
N349934: The tariff classification of costumes from China and Vietnam
| 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: A women’s costume identified as Joyful Elf, which consists of a short-sleeved overshirt, long-sleeved pullover top, pull-on pants, leg warmers, belt and conical hat, and features a neck with raw unfinished edges. The sleeves and hem bottom feature raw, jagged cut edges giving a tattered effect. Although the costume has some embellishments tacked on, i.e., braid, pom-poms and non-functional buttons, the costume is not well-made. The costume is stitched together with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile overshirt provides the essential character of the set. |
| Ruling Date: June 16, 2025 |
N349936: The tariff classification of a costume from China and Vietnam
| 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: A child-size costume identified as Gingerbread Elf, which consists of a long-sleeved pullover dress, apron, leggings, boot cuffs and conical hat, and features a single ply flat collar and back opening with large, visible, loose overlock stitching. The back opening will be closed with a single small tab of hook and loop fastener. The sleeves and hem have raw unfinished edges. |
| Reason: The flimsy man-made knitted textile dress provides the essential character of the set. |
| Ruling Date: June 16, 2025 |
N350035: The tariff classification of envelopes from Cambodia
| HTS: 4817.10.0000, 9903.01.25, free + 10%, “Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard…: Envelopes.” |
| Item: The item under consideration is a white, kraft paper envelope. The envelope measures 9 inches by 4.5 inches. Printed across the bottom front of the envelope, in bold uppercase letters is the name, “VERONICA BEARD.” A Gold foil sticker embossed with “VERONICA BEARD,” used for sealing the envelope flap, is packaged with it. |
| Reason: The envelope imparts the essential character. |
| Ruling Date: June 16, 2025 |
N344142: The tariff classification of a women’s knit sweater from China
| HTS: 6110.12.1020, 9903.01.24, 9903.01.25, 9903.88.15, 4% + 20% + 10% + 7.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: (con), Of wool or fine animal hair: (con.), Of Kashmir (cashmere) goats: Wholly of cashmere: Sweaters: Women’s or girls’.” |
| Item: The women’s sweater features a rib turtleneck, long sleeve rib knit cuffs, and a straight rib knit hem. The garment extends to below the waist. It is composed wholly of cashmere fibers. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349127: The tariff classification of a skin revitalizing tool from China
| HTS: 9019.10.2020, 9903.01.24; 9903.01.25, free + 20% + 10%, “... handheld, battery powered massage apparatus.” |
| Item: The Body Firm “Skin Revitalizing Tool” is a handheld, battery powered, palm size device that uses a combination of vibration, heat, and LED light (blue, green, or red) therapy to improve local circulation, skin cream absorption, and skin appearance. The device consists of a plastic cover, a massage head, a LED light, heating film, a vibration motor, a charging port, a powder button, a print circuit board assembly, and a plastic housing. It measures approximately 4 x 3 inches. The device is designed to be used on the face and body and has three modes. Each mode features LED (blue, green, or red) light therapy, vibration, and heat therapy. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |