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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N349924: The tariff classification of autoclave sterilizers from Japan
| HTS: 8419.20.0020, 9903.01.25, free + 10%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Medical, surgical or laboratory sterilizers: Laboratory sterilizers.” |
| Item: The subject autoclave sterilizer is described as a benchtop device that uses pressurized steam to sterilize and eliminate microbial life from surgical instruments, glass slides, petri dishes, glassware, and other reusable tools. Its main components include a stainless-steel chamber (fitted with an electric heating element), an automated locking lid assembly, a stackable basket system, and a control panel for programming sterilization cycles and parameters, including the temperature, pressure, and sterilization time. The device heats water inside a sealed chamber to generate pressurized steam. Once the preset temperature is reached, a timer is activated and the temperature is maintained for the duration of the cycle. |
| Reason: N/A |
| Ruling Date: June 18, 2025 |
N349941: 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 Slashers Cheerleader, which consists of a long-sleeved pullover top, skirt, pom-pom and head bow and features a stand collar with a deep back opening closed with two small tabs of hook and loop fastener. The front yoke overlay is slashed into jagged, unfinished points. The sleeves and hem bottom are raw and unfinished. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: June 18, 2025 |
N349942: 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 Nativity Shepherd, which consists of an open front robe and an under-robe, headpiece and headpiece rope and rope waist sash and features large, visible, loose overlock stitching around the neck and open front. The sleeves and bottom hem are raw and unfinished. The garment is stitched together with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile open front robe imparts the essential character of the set. |
| Ruling Date: June 18, 2025 |
N349943: 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 Little Pilgrim Boy, which consists of a long-sleeved pullover top, pull-on pants, hat, belt and shoe buckles and features a single ply collar with raw unfinished edges, the neck also has a deep back opening with raw, unfinished edges, closed by a single tab of hook and loop fastener. The long sleeves end in a folded band. The hem bottom is raw and unfinished. Although there is some capping on top of the flimsy collar, the top is not well-made. The top is stitched together with long, loose, straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: June 18, 2025 |
N349947: The country of origin of a USB cable
| Origin: Taiwan |
| Item: The subject cable consists of a length of insulated conductor with a USB-A style connector at one end and a USB-C style connector at the other end. The cable is a passive device used to transmit high-speed data signals between number of devices, such as computers and smartphones. The manufacturing process begins in Taiwan with a copper wire conductor being extruded, twisted, braided, jacketed and insulated prior to being cut to the desired length. The unfinished cables will be shipped to China for the final manufacturing process. In China, the ends of the cable are prepared and the USB-A and USB-C connectors of Chinese origin are assembled onto each end of the cable. Then the finished cable is packaged for shipment to the United States. |
| Reason: The Taiwanese conductor wire imparts the character of the finished article as it is the essential electrical component of the cable. The addition of the connectors through the simple assembly process performed in China does not substantially transform the conductor cable into a new and different article of commerce. Based upon the facts presented, the origin of the USB A to C cable is Taiwan. |
| Ruling Date: June 18, 2025 |
N349948: The country of origin of USB C to Lightning cable
| Origin: Taiwan |
| Item: The subject cable consists of a length of insulated conductor with a USB-C style connector at one end and a Lightning style connector at the other end. The cable is a passive device used to transmit high-speed data signals between number of devices, such as computers and smartphones. The manufacturing process begins in Taiwan with a copper wire conductor being extruded, twisted, braided, jacketed and insulated prior to being cut to the desired length. The unfinished cables will be shipped to China for the final manufacturing process. In China, the ends of the cable are prepared and the USB-C and Lightning connectors of Chinese origin are assembled onto each end of the cable. Then the finished cable is packaged for shipment to the United States. |
| Reason: The Taiwanese conductor wire imparts the character of the finished article as it is the essential electrical component of the cable. The addition of the connectors through the simple assembly process performed in China does not substantially transform the conductor cable into a new and different article of commerce. Based upon the facts presented, the origin of the USB C to Lightning cable is Taiwan. |
| Ruling Date: June 18, 2025 |
N349190: The tariff classification of aluminum can lids from Mexico
| HTS: 8309.90.0010, 9903.01.01, 9903.01.27, 2.6% + 25%, “Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal: Other: Of aluminum.” |
| Item: The merchandise under consideration is described as an “aluminum can lid with sealed enclosure and opening mechanism pre-installed/sealed." These aluminum lids are commonly recognized as can lids with the pop-top ring. The circular disc incorporates a tab which can be pressed into an indented section of the metal to create an opening for accessing the contents of the can. The lids are ready for installation with the cans. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N349256: The tariff classification of a learning robot from Korea
| HTS: 8543.70.9301, 9903.01.25, free + 10%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Portable interactive electronic education devices primarily designed for children.” |
| Item: The merchandise under consideration is identified as the Pybot coding education robot. The subject item is comprised of a plastic body within which is various electronics including a programmable Raspberry Pi and a processor chip. Additionally, the robot contains a DC encoder motor to allow movement as well as an embedded camera, speaker, microphone and LED screen. The front of the robot is designed to resemble a face complete with expressive eyes and mouth. The learning robot is meant to be wirelessly connected to a laptop or personal computer and allows for a child to input and learn certain code through the Python coding language. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N349268: The tariff classification of a road marking truck from Canada
| HTS: 8705.90.0080, 9903.01.10, free + 25%, “Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, wreckers, mobile cranes, fire fighting vehicles, concrete mixers, road sweepers, spraying vehicles, mobile workshops, mobile radiological units): Other: Other.” |
| Item: The transaction begins with the provision of specific requirements and specifications to the Importer by the U.S. customer. As part of the transaction, the Importer selects, purchases, and imports into Canada from the United States a complete Peterbilt Model 520 cab and chassis truck, or similar, for the purpose of transforming and altering the truck into a finished road-marking truck. Once the truck arrives at the Importer’s facility, the Importer continues with the remaining six (6) production phases. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |
N349339: The tariff classification of hubs and rims for wheelchairs from China
| HTS: 8714.20.0000, 9903.01.24; 9903.01.25; 9817.00.96, free, “Parts and accessories of vehicles of headings 8711 to 8713: Of carriages for disabled persons.” |
| Item: The first article under consideration has been identified as the “Every Day and Sports Wheelchair Rims/Push Rims.” The rims are made of 6061-T6 aluminum with either no finish, a black anodized finish, or a clear finish. The wheelchair rims and push rims are specially designed and built for use for the permanently disabled whether for sport (wheelchair basketball, tennis, lacrosse, rugby, etc.) or as a lighter option for everyday use. The second article under consideration is identified as “Wheelchair Hubs.” These hubs have been specially designed for use with the above wheelchair rims. The hubs feature a recessed cavity that protects the axle quick release button from being accidently depressed. They are made of 6061-T6 aluminum with either no finish, a black anodized, or a clear finish. The hubs incorporate two (2) R8 bearings which are press fit into the hub. |
| Reason: N/A |
| Ruling Date: June 17, 2025 |