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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N350133: The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Walk-Behind Lawn Mower
| Origin: Mexico |
| USMCA Eligibility: Yes |
| Item: In Mexico, the mower deck assembly, upper handrails, lower handrails and flame-lever will be manufactured using Mexican origin steel. Also in Mexico, the wheel assemblies and side discharge guard will be manufactured using extrusion processes and Chinese origin plastic. The manufacture of these components in Mexico will require a hydraulic press, a spray coating line, a pipe cutting and deburring line with a CNC cutting machine and a double bending machine, and plastic injection molding machinery. The lawn mower blades and knife block will be imported from China, along with the following components: front and rear axle assemblies, rear fender, flame-out cable assembly, plates, rods, handle cover, knob, hanging hook, brackets, blocks, nuts, bolts, screws, washers, clamps, bushings, springs, and gaskets. The mower’s gasoline-powered engine will be of U.S. origin and have a maximum power output of 1.66 kW. These components, along with the Mexican components, will then be assembled into the finished walk-behind lawn mower using manual labor. |
| Reason: Since all the foreign-origin parts are classified outside of subheadings 8433.11 through 8433.60, HTSUS, the requisite tariff shift rule is met, and the finished walk-behind lawn mower is considered an originating good under the USMCA and eligible for preferential treatment. The “foreign” components are classified outside of subheadings 8433.11 through 8433.60, HTSUS. Therefore, the tariff shift is met and the country of origin of the walk-behind lawn mower will be Mexico for marking purposes. |
| Ruling Date: June 23, 2025 |
N350215: The tariff classification of paper bowls with plastic lids from Taiwan
| HTS: (printed paper bowl) 4823.69.0020, 9903.01.25, free + 10%, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and round nested food containers.” (PET plastic lid) 3923.50.0000, 9903.01.25, 5.3% + 10%, “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures.” |
| Item: The product under consideration is a printed, round paper bowl with a rolled upper edge. The paper is made from virgin wood fiber. The bowl has a polyethylene terephthalate (PET) plastic lid that snaps into place over the rolled upper edge. |
| Reason: N/A |
| Ruling Date: June 20, 2025 |
N350216: The tariff classification of paper bowls with plastic lids from Taiwan
| HTS: (printed paper bowl) 4823.69.0020, 9903.01.25, free + 10%, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and round nested food containers.” (PET plastic lid) 3923.50.0000, 9903.01.25, 5.3% + 10%, “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures.” |
| Item: The product under consideration is a printed, round paper bowl with a rolled upper edge. The paper is made from virgin wood fiber. The bowl has a polyethylene terephthalate (PET) domed plastic lid that snaps into place over the rolled upper edge. |
| Reason: N/A |
| Ruling Date: June 20, 2025 |
N349265: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of gaiters from El Salvadore
| HTS: 6406.90.1540, 9903.01.25, free, “Gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials: Of human-induced materials: Of textile materials: Of man-made fibers: Other.” |
| DR-CAFTA Eligibility: Yes |
| Item: The Lymeez 3D Tick Gaiters are designed to protect the lower legs and feet/shoes from ticks during outdoor activities. The leg gaiters are principally made up of polyester mesh fabric, polyester bias tape, and nylon hook and loop strips for closure. Rolls of the polyester mesh fabric, bias tape, and hook and loop strips of China origin, are shipped to El Salvador where they are cut to shape and assembled into gaiters. After the gaiters are imported into the United States, they are treated with a chemical tick repellent before they are packaged for retail sale. |
| Reason: The gaiters described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b)(ii)(A) and 29(n) Chapter 64, Chapter Rule 2. The non-originating components of Chinese origin, including the spacer mesh material classified under subheading 6005.31, HTSUS, the hook and loop strips classified under 5806.32, HTSUS, and the bias tape classified under 5407.10, HTSUS, if imported separately, make the required tariff shift when cut and assembled into the gaiters in El Salvador, classified in 6406.90.1540, HTSUS. The good will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. |
| Ruling Date: June 18, 2025 |
N349355: The tariff classification of a miscellaneous edible preparation from Italy
| HTS: 2106.90.9990, 9903.01.25, 6.4% + 10%, “food preparations not elsewhere specified or included … other … other … canned.” |
| Item: The product, “So Veg-100% Plant-based Bites of V-T’na,” is described as a vegetable preparation based on soy proteins. The product contains approximately 61% soy (sea water, soy protein, water), with the balance of the ingredients consisting of sunflower seed oil, flavorings and Sicilian lemon juice. The dry weight of protein contained in the product is approximately 27%. The product is prepared by placing water, sea water, flavorings, and soy proteins into a cutter. A mixing process is carried out. Once the “soy preparation” has been obtained, lemon juice, sunflower oil, and flavorings are added. The process includes a “resting and maturation” phase that immediately follow. The edible preparation is canned, filled with flavored sunflower oil and steamed to ensure the closure of the lid. Once canned, the product is sterilized at temperatures in excess of 100 degrees Celsius. The packaging description is said to be tin steel and a secondary packaging of paperboard. The product is sold at retail for human consumption at the time of importation. |
| Reason: N/A |
| Ruling Date: June 18, 2025 |
N349360: The country of origin of an oven latch assembly from China
| Origin: China |
| Item: The product under consideration is used to lock the oven door when the self-clean oven function is in operation. It also serves as a structural component to enhance the stability of the oven’s framework. It will come in two configurations. In the first scenario, the following components are produced in Cambodia: front bracket, location pin, hook, middle bracket cover plate, middle bracket, connecting rod, and back customer mounting bracket. The power drive assembly is sourced in China and the screw is from either Cambodia, India, or Taiwan. In the second scenario, the following components are produced in Cambodia: front bracket, location pin, hook, middle bracket cover plate, middle bracket, and back customer mounting bracket. The connecting rod and power drive assembly are sourced in China and the screw is from either Cambodia, India, or Taiwan. |
| Reason: The power drive assembly holds the basic nature of the finished oven latch assembly. Further, the manufacturing steps performed in Cambodia are considered simple assembly and it does not become a new article having a new name, character, or use. The origin of the finished component will remain the same as the origin of the power drive assembly as a substantial transformation does not occur in Cambodia. Accordingly, the country of origin for this oven latch assembly will be China. |
| Ruling Date: June 18, 2025 |
N349381: The tariff classification of plastic sound damping earmuffs and glasses from China
| HTS: (earmuffs) 3926.90.9989, 9903.01.24; 9903.01.25; 9903.88.15, 5.3% + 20% + 10% + 7.5%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” (glasses) 9004.10.0000, 9903.01.24; 9903.01.25; 9903.88.15, 2% + 20% + 10% + 7.5%, “[s]pectacles, goggles and the like, corrective, protective or other: [s]unglasses.” |
| Item: The first product is described as an earmuff headphone set. These plastic noise reduction earmuffs are worn on the head and seal around the wearer’s ears to reduce the decibel levels of the surrounding environment. They do not include any electronic components. Further, they will be used by people on the Autism spectrum for blocking out noise to prevent overstimulation. The second item is described as a pair of glasses. They are used by people on the Autism spectrum for blocking out lights to prevent overstimulation. Additionally, they are made from plastic and have no prescription quality lenses. They hold the appearance and function of sunglasses. |
| Reason: N/A |
| Ruling Date: June 18, 2025 |
N349389: The country of origin of a front mount latch from China
| Origin: China |
| Item: The product under consideration is used to lock the oven door when the self-clean oven function is in operation. It will come in two configurations. In the first scenario, the following components are produced in Cambodia: bracket, cam, hook, hook pivot, plunger, and link. The following are sourced in China: motor, switch 1 and 3, and insulator sheet. These items are produced in either Cambodia, India, or Taiwan: plunger spring, motor rivet, pin, switch rivet, locating pin, and hook spring. In the second scenario, the following components are produced in Cambodia: bracket, cam, hook, hook pivot, plunger, and link. The following are sourced in China: motor, plunger spring, switch 1 and 3, insulator sheet and hook spring. These items are produced in either Cambodia, India, or Taiwan: motor rivet, pin, switch rivet, and locating pin. |
| Reason: The motor holds the basic nature of the finished oven front mount latch. Further, the manufacturing steps performed in Cambodia are considered simple assembly and it does not become a new article having a new name, character, or use. The origin of the finished component will remain the same as the origin of the motor as a substantial transformation does not occur in Cambodia. Accordingly, the country of origin for this oven front mount latch will be China. |
| Ruling Date: June 18, 2025 |
N349505: The tariff classification of an outdoor grandstand and stage from Italy
| HTS: 7308.90.9590, 9903.81.90; 9903.81.91, free + 50% + 10%, “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other.” |
| Item: The product under consideration is a complete, unassembled outdoor grandstand and stage, which will be assembled after importation into the United States. The grandstand and stage consist of (1) galvanized steel components that make up the supporting structure; (2) polypropylene (PP) seats; and (3) wood panels. |
| Reason: As the grandstand and stage include steel components, PP seating, and wood panels, all of which are classifiable in different headings, it is a composite good in accordance with GRI 3(b). The steel components assemble to form the structure of the grandstand and stage. Therefore, the essential character is imparted by the steel structure, which is classified in heading 7308, HTSUS. |
| Ruling Date: June 18, 2025 |
N349541: The tariff classification of a captioning telephone from China
| HTS: 8517.18.0050, 9903.01.24, 9903.01.25, 9817.00.96, free, “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), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks : Other: Other.” |
| Item: The item concerned is the “Caption Phone 88T,” which is a single line telephone set specially designed for use by hard-of-hearing individuals. It features real-time captioning, adjustable tonal controls, high-volume output, and a large screen display. The phone works as a dual-tone multi-frequency (“DTMF”) telephone via connection to the telephone wireline network, with captioning done through a wireless network connection. It is available in English and Spanish, with a Bluetooth option for in-house communication. The phone also includes integrated controls for volume adjustment, playback, and a built-in microphone for hands-free calling. The marketing material for this product is focused exclusively on individuals with hearing loss who require captioned telephone service. The Caption Phone is only available to users who certify, under penalty of perjury, that they have hearing loss necessitating the use of captioning, as required by federal law and FCC regulations. The product is not marketed or sold to the general public. |
| Reason: N/A |
| Ruling Date: June 18, 2025 |