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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N350151: The tariff classification of disposable plastic containers from China
| HTS: 3923.90.0080, 9903.01.24, 9903.01.25, 9903.88.03, 3% + 20% + 10% + 25%, “articles for the packing and conveyance or packing of goods, of plastics: other: other.” |
| Item: Item 1 is a 36-ounce round disposable bowl and lid both composed of polypropylene. The bowls and lids are used to carry take-out food from supermarkets, delis or restaurants and are intended for one time use. The bowls and lids are imported together. Item 2 is a heavy-duty soup container composed of polypropylene with a lid composed of low-density polyethylene. The containers and lids are used to carry take-out food from supermarkets, delis or restaurants and are intended for one time use. The containers and lids are imported together. Item 3 is a 2-piece polypropylene tray with lid. The containers and lids are used to carry take-out food from supermarkets, delis or restaurants and are intended for one time use. The containers and lids are imported together. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N349126: The country of origin and marking of a decorative steel garden trellis
| Origin: Cambodia |
| Item: The article under consideration is described as a steel garden trellis, which features a design of metal stems and leaves. The product will be packaged with a white backerboard or foam wrap along the edges to separate each trellis in the PDQ and avoid damage. The trellis is manufactured in Cambodia using 0.6mm steel sheeting, 13mm steel tubing, and steel wiring of 5mm, 4mm, and 2mm diameters from China. In Cambodia, the steel sheeting is cut and stamped into leaf shape designs. The 2mm steel wiring is cut and welded to the leaf forming a stem. The steel tube in 5mm and 4mm diameter is cut and formed to be used as interior framing that the stems can attach to. The 13mm steel tubing is cut and formed to create the exterior of the trellis frame. The trellis is then grinded smooth along welding points, powder coated and packed for export. |
| Reason: The trellis is manufactured in Cambodia using raw steel from China. The work performed in Cambodia results in a substantial transformation of the raw steel of Chinese origin. As a result, the country of origin of the trellis is Cambodia. The proposed marking of imported steel trellis is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported steel garden trellis. |
| Ruling Date: June 16, 2025 |
N349296: The tariff classification of felt treat bags from China
| HTS: 6307.90.9891, 9903.01.24, 9903.01.25, 9903.88.15, 7% + 20% + 10% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: Item 1, Elf Pants Felt Treat Bags, are a set of six gift bags with dangling legs intended to hold treats and candy. Each open top, square-shaped bag is composed of 100% polypropylene nonwoven felt, dyed green, fabric. The three-panel bag is sewn on three sides. The front of each bag depicts an elf pant with two pockets and a black belt with two yellow buttons and a yellow buckle glued to the top edge. Each bag also features two red and white striped handles which resemble suspenders and two green and white striped legs with red elf slippers attached to the bottom. Item 2, Santa Gnome Felt Treat Bags, are a set of five gift bags intended to hold treats and candy. Each open top, square-shaped bag is composed of 100% polypropylene nonwoven felt, dyed, fabric. The three-panel bag is sewn on three sides. Glued to the front of each bag is a gnome with a white beard wearing a red striped Santa hat. |
| Reason: N/A |
| Ruling Date: June 16, 2025 |
N349315: The country of origin of a plush flamingo security blanket
| 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: The subject item is a security blanket with a stuffed flamingo plush toy permanently attached to the center of the fabric. The blanket portion measures 14” x 14” and is too small to be used as an actual blanket. The flamingo has a gray bill, pink wings, and slender legs. The blanket and the flamingo, including its stuffing, are of 100% polyester. The item is principally designed for the amusement of babies. |
| Reason: The country of origin of the plush flamingo security blanket is Cambodia. |
| Ruling Date: June 16, 2025 |
N349347: The tariff classification of a tote bag
| HTS: 4202.92.1500, 9903.01.25, 6.3% + 10%, “travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.” |
| Item: The subject merchandise is a tote bag which measures approximately 17” wide x 14” high x 8” deep. It is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. It is of a durable construction and suitable for repetitive use. |
| Reason: The bottom portion of the bag is constructed of interwoven paper strips and thus, is considered to be made of plaiting material. However, the surface area of the cotton textile, including the outside of the bag, the inner pocket, and the straps, predominates over the surface area of the plaiting material. The plaiting material covers approximately 1403 cm2 of surface area (including the portions covered by the straps), while the textile forms approximately 2348 cm2. Because the textile predominates, this bag is an article of textile and not an article of plaiting material. |
| Ruling Date: June 16, 2025 |
N349352: The tariff classification of three plastic automotive body trim pieces from South Korea
| HTS: 3926.30.5000, 9903.01.25, 5.3% + 10%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: There are three automotive components under consideration which are all made from injection molded plastic, with two made of thermoplastic polyolefin (TFO), and one made of acrylonitrile butadiene styrene (ABS). They are installed on the lower part of automotive door panels to enhance the exterior aesthetics. |
| Reason: N/A |
| Ruling Date: June 16, 2025 |
N349353: The tariff classification of a plastic automotive body trim piece from South Korea
| HTS: 3926.30.5000, 9903.01.25, 5.3% + 10%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: The automotive component under consideration is an injection molded component made of thermoplastic polyolefin (TFO). It is mounted on the center-lower section of the vehicle’s rear bumper. It is designed to enhance the exterior appearance of the vehicle and will not provide any additional energy absorption to the bumper. |
| Reason: N/A |
| Ruling Date: June 16, 2025 |
N349416: The tariff classification of a coin purse with a keyring from South Korea
| HTS: 4202.32.9300, 9903.01.25, 17.6% + 10%, “articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers.” |
| Item: The article in question, the “BTS POUCH KEYRING,” is a coin purse made up to emulate a cap. It is attached to a keyring. It performs the utilitarian functions of providing storage, protection, portability, and organization to coins, keys, identification or other similarly sized personal effects. It is constructed of polyester textile material. |
| Reason: N/A |
| Ruling Date: June 16, 2025 |
N349539: Country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
| Origin: China |
| Item: The subject merchandise is a U-shaped cushion cover comprised of 100% polyester woven fabric with an elasticized edge. The elasticized edge is formed by inserting into the hem a narrow fabric, approximately .5 centimeter-wide, made from polyester covered rubber thread. The cradle cover is designed to cover a cushion used to support a patient’s neck or face while receiving a massage. The cushion is not imported with the cover. The manufacturing operations for the cradle cover are as follows: In China, polyester fabric is woven and dyed. Narrow elasticized fabric is formed. Sewing thread is formed. All materials are exported to Vietnam. In Vietnam, fabric is cut to shape. Fabric components are hemmed with an elasticized edge. Completed cradle cover is packaged and exported to the United States. |
| Reason: As the polyester woven fabric and the elasticized fabric are both formed in a single country, that is, China, country of origin is conferred in China. |
| Ruling Date: June 16, 2025 |
N349540: Country of origin determination for a fitted sheet; 19 CFR 102.21(c)(2); tariff shift
| Origin: China |
| Item: The subject merchandise, FSM - Fitted Sheet Spa, consists of a fitted sheet designed to fit a massage table. The fitted sheet is constructed of 100% polyester woven fabric and has an elasticized edge. The elasticized edge is formed by inserting into the hem a narrow fabric, approximately 1.5 centimeters wide, made from rubber thread covered in polyester yarn. The manufacturing operations for the fitted sheet are as follows: In China, polyester fabric is woven. Narrow elasticized fabric is formed. Sewing thread is formed. All materials are exported to Vietnam. In Vietnam, fabric is cut to size and shape. Fabric components are hemmed with an elasticized edge. Completed fitted sheet is packaged and exported to the United States. |
| Reason: As the polyester woven fabric and the elasticized fabric are formed in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China. |
| Ruling Date: June 16, 2025 |