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.
N349481: The country of origin of a desktop waterjet cutting machine
| Origin: China |
| Item: The item under consideration is described as a desktop waterjet cutting machine that cuts a variety of materials into precise, user-determined shapes using a high-pressure stream of water and abrasive materials. The stream is delivered through a nozzle as directed by onboard software processing by a printed circuit board assembly (PCBA) based on schematic information uploaded by a user. The waterjet cutting machine comprises two interconnected subassemblies: the waterjet cutter main unit and the waterjet cutter pump box. The waterjet machine is manufactured in China using predominantly Chinese-origin components and PCBAs from Vietnam or Malaysia. In Vietnam or Malaysia, the primary and UI controller PCBAs are manufactured in an eight-step process including printed circuit board (PCB) manufacturing and testing, solder paste, PCBA assembly, PCBA programming (including firmware/software), and PCBA testing. |
| Reason: Although the PCBAs from Vietnam or Malaysia are critical components which the rest of the waterjet cutting machine relies on for operation, the totality of the Chinese components and manufacturing input in China results in a substantial transformation of the PCBAs from Vietnam or Malaysia. All essential physical and mechanical components of the machines are manufactured in China, including, but not limited to the frame, gantry, nozzle assembly, pump, drivetrain, abrasive hopper, and tank. This is in sharp contrast to Vietnam or Malaysia where only the PCBAs are manufactured. The component costs of the Chinese components significantly surpass the costs of the PCBAs from Vietnam or Malaysia. Additionally, the total assembly time for each machine in China spans several hours. Finally, from a functional standpoint, although the PCBAs are necessary for the waterjet cutting machine to operate, as exported from Vietnam or Malaysia, they are only components of the completed machine and are totally incapable of waterjet cutting of material on their own. However, when the PCBAs are assembled with the comparatively large quantity of Chinese-components in China, the PCBAs are transformed into a product with a new name, character, and use, i.e., a desktop waterjet cutting machine. Accordingly, since the PCBAs from Vietnam or Malaysia are substantially transformed in China, the country of origin of the desktop waterjet cutting machine is China. |
| Ruling Date: June 17, 2025 |
N349527: The tariff classification of camshafts from New Zealand
| HTS: 8483.10.1030, 9903.94.05; 9903.01.33, 2.7% + 10% + 25%, “Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof: Transmission shafts (including camshafts and crankshafts) and cranks: Camshafts and crankshafts: Designed for use solely or principally with spark-ignition internal combustion piston engines or rotary engines: For vehicles of chapter 87: Other.” |
| Item: The products in question are referred to as camshaft sets, which consist of two shafts with lobes that rotate to convert rotational motion into linear motion for the purpose of opening and closing engine valves. One shaft is designed to operate with the intake valves and the other operates with the exhaust valves. The steel shafts, which rotate in synchrony with the crankshaft, are used in spark-ignition internal combustion engines of high-performance motorsport applications, e.g. passenger vehicles, trucks and sports utility vehicles. |
| Reason: The camshaft sets are not classified as a set, as the set does not consist of at least two different articles that are classified in different headings. Each camshaft is classified within heading 8483. |
| Ruling Date: June 17, 2025 |
N349648: The tariff classification of cosmetic ingredients from India
| HTS: (BDHA, UZB) 3824.99.2900, 9903.01.32, 6.5% + 10%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other.” (EZ, HDZ, and Ultima 2) 3824.99.9397, 9903.01.32, 5% + 10%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The instant merchandise is a group of cosmetic ingredients that go under the brand name "SALIGUARD". Saliguard BDHA is a paraben free preservative. It consists of benzyl alcohol, dehydroacetic acid, and water. Saliguard EZ is a multi-functional, paraben-free blend. It consists of propanediol and ethylhexylglycerin. Saliguard® HDZ is a multifunctional, broad spectrum additive specially designed for microbiological preservation and moisturization of cosmetics preparations. It consists of 1,2-hexanediol, 1,3-propanediol, and iodopropynyl butylcarbamate. Saliguard Ultima 2 is a anti-microbial agent and preservative. It consists of gluconolactone, calcium gluconate, and potassium sorbate. Saliguard UZB is a paraben, formaldehyde, and isothiazolinone free system that is designed to replace parabens in personal care and cosmetic formulations. It consists of undecylenic acid, 1,3-propanediol, and benzyl alcohol. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N349668: The country of origin of a butterfly valve
| HTS: 8481.80.9050, 9903.01.25, 2% + 10%, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Other: Other: Other.” |
| Origin: South Korea |
| Item: The valve is described as a butterfly valve, which is a steel valve that consists of a housing that encases a circular shaped disc that rotates to open or close a flow path. The valve, which can be manually actuated or used with electrical or pneumatic actuators, is used in the piping systems of industrial facilities. The final assembly of the valve occurs in South Korea and consists of components sourced from South Korea and China. Prior to the final assembly, the valve body is cast in China and afterwards, exported to South Korea, where the inner diameter of the circular shaped casting is machined and then finished. |
| Reason: It is not until the machining and finishing processes, which occur in South Korea, that the casting is recognizable as a valve body. It is in South Korea that the lugs, the faces, the inner diameter, and other features of the valve body are formed, substantially transforming the casting into a new and different article of commerce with a name, character, and use distinct from the casting exported from China. As such, the country of origin for the butterfly valve is South Korea. |
| Ruling Date: June 17, 2025 |
N349688: The classification and country of origin of baby doll sets from Indonesia
| HTS: 9503.00.0071, 9903.00.25, free + 10%, “Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys…: ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” |
| Origin: Indonesia |
| Item: Baby Doll Set 1 comprises a baby doll and its accessories. The accessories consist of a plastic cup, fork, spoon, pacifier, box, plate, and chair, small plastic foods, baby doll apparel, and a towel. Packaging, a paper insert, and labels are also included. Baby Doll Set 2 comprises a baby doll and its accessories, which include a plastic pacifier and baby bottle. Packaging, paper inserts, and labels are also included. Baby Doll Sets 1 and 2 are principally designed for the amusement of children under 3 years of age. The dolls’ hands, legs, and inner materials, including filling, are manufactured in Indonesia from materials sourced from various countries. The heads of both dolls are made in China from materials sourced from Korea. |
| Reason: The cutting and sewing of the materials for the doll bodies, and all assembly operations, including the attachment of the doll heads to the bodies, take place in Indonesia. Therefore, the country of origin of the dolls is Indonesia. Further, all of the accessories included in each set are made in Indonesia. |
| Ruling Date: June 17, 2025 |
N349753: The tariff classification of women’s knit garments from Vietnam
| HTS: (blouses) 6106.20.2010, 9903.01.25, 32% + 10%, “Women’s or girls’ blouses and shirts, knitted, or crocheted: Of man-made fibers: Other: Women’s.” (lounge pants) 6104.69.2030, 9903.01.25, 28.2% + 10%, “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), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Of artificial fibers: Trousers, breeches and shorts… Other: Trousers and breeches.” |
| Item: Style 1 is a women’s pajama top and bottom. Both garments are constructed from 50% rayon, 28% polyester and 22% nylon knit fabric. The blouse of style 1 measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting blouse extends from the shoulders to below the waist and features a boat neck, hemmed, long sleeves with flared cuffs, and a hemmed bottom. The lounge pants of style 1 feature a self-fabric covered 3½ inch-wide elasticized waistband, and flared, hemmed leg openings. Style 2 is a women’s pajama top and bottom. Both garments are constructed from 50% rayon, 28% polyester and 22% nylon knit fabric. The blouse of style 2 measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting blouse extends from the shoulders to below the waist and features a round neckline with a front placket that is lined with five non-functional buttons, hemmed, long sleeves, and a straight, hemmed bottom. The lounge pants of style 2 feature a self-fabric covered 2-inch-wide elasticized waistband, and hemmed leg openings. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N349938: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, 9903.01.24; 9903.01.25, free + 10% + 20%, “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 Vengeful Captain Hook, which consists of a long coat, hat, belt, wrist ruffles, ascot and plastic hook and features a neck with large, visible, loose overlock stitching. The open front is closed with strips of hook and loop fastener. The long sleeves have oversize foam “cuffs” with raw edges. The bottom hem of the shapeless coat is raw and unfinished. Although the coat has some gold braid stitched down the front and some non-functional button trim, the coat is not well-made. The coat is stitched together with large loose straight stitching. |
| Reason: The flimsy man-made textile coat provides the essential character of the set. |
| Ruling Date: June 17, 2025 |
N349939: 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 child-size costume, identified as Mummy Boy, which consists of a long-sleeved pullover top, pull-on pants and a mask and features a neck with large, visible, loose overlock stitching. The sleeves and hem bottom are raw and unfinished. The top features shredded fabric strips with raw edges giving a tattered effect. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: June 17, 2025 |
N350098: The classification of a direct mail package with a beanie-style hat from China
| HTS: (Donation literature) 4901.10.0040, 9903.01.22, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded: Other.” (envelope) 4817.10.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Envelopes.” (beanie-style hat) 6505.00.6090, 9903.01.24, 9903.01.25, 9903.88.03, 20¢/kg + 7% + 20% + 10% + 25%, "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric... Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid… Other: Other: Other." |
| Item: A printed direct mail package (“mailer”) with a beanie-style hat. The mailer contains printed, single sheets of information including a letter, solicitation literature, and a postage-paid return envelope. The purpose of the mailer is to solicit donations for Doctors Without Borders. The beanie-style hat is constructed of 100% polyester knit fabric. As shown in the submitted photograph, the beanie features a tight vertical ribbed texture and has a stitched rectangular patch on the lower front section displaying the logo for “Medicins Sans Frontieres/Doctors Without Borders.” |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N350111: The tariff classification of new model of Hybrid Electric Vehicle (HEV) from South Korea
| HTS: 8703.40.0020, 9903.94.01; 9903.01.33, 2.5% + 25% + 10%, “Motor cars and other motor vehicles principally designed for the transport of persons…: Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Other: New: Having engines with not more than 4 cylinders.” |
| Item: The Palisade HEV is a five-door sport utility vehicle powered by a six-cylinder 2.5-liter gas, spark-ignition, internal combustion engine combined with an electric motor, 64kw., for a combined 329 horsepower. The Palisade HEV is equipped with a 1.65kW battery, and once the battery is depleted the vehicle operates like a regular hybrid using the gasoline engine. There is seating for 5 persons. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |