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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N344996: The country of origin of Giant Candy Canes
| Origin: Cambodia |
| Item: The subject merchandise is described as giant candy canes composed of white granulated sugar (product of Thailand), corn syrup (product of China), water, natural and artificial flavoring (product of China), titanium dioxide, and FD&C No. 40 (both are products of India). All manufacturing is conducted in Cambodia. White granulated sugar, corn syrup and water are boiled, air is pumped out and the pot is cooled. Natural and artificial flavoring, titanium dioxide and FD&C Red No. 40 are added and blended evenly. The preparation is cooled and mixed (different colored sugar masses together) and the sugar stands are pulled into giant candy cane shapes. The giant candy canes will be packed into paper boxes, 1 giant candy canes per box, 4 boxes per master case. |
| Reason: The mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the giant candy canes is Cambodia. |
| Ruling Date: Feb. 6, 2025 |
N349230: The tariff classification of Virta GK System and its components from China
| HTS: 9027.89.4530, 9817.00.96, free, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Other: Electrical: Chemical analysis instruments and apparatus.” |
| Item: Virta GK System is a battery-operated dual blood glucose and ketone monitoring system. The system is said to be comprised of one Virta GK Meter, 10 Virta glucose test strips, 10 Virta ketone test strips, one Virta blood glucose control solution, one Virta blood ketone control solution, one Virta lancing device, twenty sterile lancets, a user manual, package inserts, a quick reference guide, a warranty card, batteries, and a carrying case. Glucose and ketone measurement are performed using an amperometric detection method. |
| Reason: The essential character of the kit is imparted by the Virta GK Meter. The Virta GK System is specifically designed for use by diabetic persons in a home setting to perform a chemical analysis on a blood sample to determine if their levels are too high or too low. Based on the information provided, the Virta GK System is specifically designed for use by the handicapped. Therefore, secondary classification 9817.00.96 would apply to the Virta GK System and the Virta GK Meter, Virta lancing Device, lancets, and carrying case when imported separately and will be free of duty and the Merchandise Processing Fee (MPF) upon importation into the U.S. |
| Ruling Date: June 20, 2025 |
N349275: The tariff classification of tinplated steel pet urns from Thailand
| HTS: 8306.29.0000, 9903.01.25, free + 10%, “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” |
| Item: The items under consideration are decorative tinplated steel cans. The tinplated steel cannisters are rectangular prism shaped with a fitted lid. The lids are embossed with the message “Until We Meet Again At The Rainbow Bridge.” The body of the cans are embossed with decorative leaf vines and paw prints. These cans are used for packaging, returning and storing of pet cremains. |
| Reason: N/A |
| Ruling Date: June 20, 2025 |
N349411: Eligibility under subheading 9802.00.5060, Harmonized Tariff Schedule of the United States, of gold pendants
| HTS: 7113.19.5090, 9903.01.25, 9802.00.5060, 5.5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal: Other: Other.” |
| Item: The merchandise under consideration are gold pendants set with diamonds. The gold pendants will be cast in the U.S. They will then be sent to India where they will be polished and the gems will be set. The finished pendants will be reimported into the U.S. |
| Reason: The foreign processing is acceptable for the purposes of 9802.00.5060. |
| Ruling Date: June 20, 2025 |
N349422: The country of origin of microwave ovens from Vietnam
| Origin: Vietnam |
| Item: The products under consideration are the “MVN P04 Solo Function Microwave Ovens,” which are electric countertop cooking devices that heat and cook food by exposing the food to electromagnetic waves. You indicate they are intended for household use and will be packaged for sale to individual consumers. These microwave ovens are manufactured in Vietnam through a three-stage process. The first stage involves two phases: The first phase involves the production of metal components from Chinese-produced steel materials. The base plate, front plate, top plate, U-shaped plate, rear plate, door frame, and outer case are all manufactured in Vietnam by stamping and other metal working techniques. The second phase involves the production of plastic components, from Chinese-produced plastic raw materials, in Vietnam by an injection molding process. The second stage involves the production of multiple subassemblies in Vietnam for these microwave ovens including the control panel subassembly, door subassembly, cavity subassembly, base plate subassembly, fan subassembly, and the lamp subassembly. The control panel subassembly is comprised of the control panel, control panel housing, power printed circuit board and the control membrane. The door subassembly is comprised of the door panel, door frame, door gasket, door glass, door handle, and other components. The cavity subassembly is composed of the front plate, U-shaped plate, rear or back plate, top plate, turntable motor bracket, and waveguide bracket. The base plate assembly is comprised of the base plate, door lower hinge, rubber feet, high voltage diode, capacitor holder, and high-voltage capacitor. The fan assembly is comprised of the shaded-pole motor, plastic fan blade, plastic fan bracket, and noise filter. The lamp subassembly is comprised of the integrated lamp and lamp bracket. In the final stage, also performed in Vietnam, the metal and plastic parts produced in Vietnam, along with the subassemblies manufactured in Vietnam, and the remaining parts from Vietnam and China, will be placed on the main assembly line to produce the finished MVN P04 Solo Function Microwave Ovens. It will then be tested, inspected, and packaged. |
| Reason: The Chinese components undergo processing in Vietnam that is sufficiently complex and meaningful as to result in a substantial transformation, such that these components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Vietnam. Thus, the country of origin for the “MVN P04 Solo Function Microwave Oven,” will be Vietnam. |
| Ruling Date: June 20, 2025 |
N349426: The tariff classification of 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 four automotive components under consideration described as the “GARNISH ASSY-FENDER UPR, LH,” “GARNISH ASSY-FENDER UPR, RH,” part, “GARNISH ASSY-FR DR SIDE UPR, LH,” and “GARNISH ASSY-FR DR SIDE UPR, RH,” which are designed to be mounted outside the door panel and are intended to enhance the exterior appearance of the vehicle. These plastic parts are chrome-plated and masked in silver color to enhance their visual appeal. They would be considered plastic fittings of coachwork. |
| Reason: N/A |
| Ruling Date: June 20, 2025 |
N349465: The country of origin of a razor handle from China
| Origin: China |
| Item: The product under consideration is described as a reusable razor handle that is primarily made from metal. This handle will be assembled in Thailand from six principal components: a metal body, a handle grip panel, a connector housing, a connector plunger, a connector ejector, and a connector/handle button. The metal body will be sourced in China with the remaining components being molded in Thailand. The handle will undergo the following processing: the handle grip panel is pressed into the metal body, held in place with an interference fit between plastic alignment bosses on the grip panel and ribbed holes on the metal body. Following this, the button is snapped into the corresponding opening on the upper back portion of the metal body. Separately, the connector sub-assembly is assembled by first placing the plunger into the opening on the back of the housing. The spring is then inserted into the housing, placed over the stem on the back of the plunger. The ejector is lastly snapped into the housing, holding the prior components in place. Once assembled, the connector sub-assembly can then be snapped into the opening at the top of the metal body, completing the handle assembly. |
| Reason: The metal body holds the basic nature of the finished handle. Further, the manufacturing steps performed in Thailand would be considered simple assembly and it does not become a new article having a new name, character, or use. The origin of the finished handle will remain the same as the origin of the metal body as a substantial transformation does not occur in Thailand. Accordingly, the country of origin for this reusable shaving razor handle will be China. |
| Ruling Date: June 20, 2025 |
N349691: The tariff classification of music production devices from Malaysia
| HTS: (1) 9207.10.0075, 9903.01.25, 5.4% + 10%, “Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): Keyboard instruments, other than accordions: Other: With one keyboard: Valued $100 or over each”. (2), (3), (4) and (5) 8543.70.9860, 9903.01.25, 2.6% + 10%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: There are five items at issue with this request, which are all described as music production devices. The first is identified as the Kontrol S-Series and further described as a keyboard controller. The subject device resembles a standard electric keyboard with up to 88 keys, dependent upon the version. The second item at issue is identified as the Maschine MK3 and described as a portable music production device. The subject device consists of a plastic and metal enclosure upon which is a color display, eight endless rotary dials, 16 multicolored touch pads, a multidirectional input encoder, and 16 backlit buttons. The third item at issue is identified as the Traktor Kontrol S2 and further described as a portable DJ controller. The device comprises two large, rotating jogwheels that resemble the turntables of a traditional DJ table without the ability to add or play a vinyl record. The fourth item is identified as the Traktor Kontrol S3 and further described as a DJ controller. The Kontrol S3 is presented as functioning identically to the S2 stated above. The primary difference between the two devices is that the S3 is larger and has the ability to connect more input and output devices. The fifth item is identified as the Maschine Mikro and further described as a portable music production device. This device consists of a plastic and metal enclosure and incorporates 16 multicolored lighted touchpads, a rotary dial, a smart strip, and various other buttons. |
| Reason: N/A |
| Ruling Date: June 20, 2025 |
N349825: The tariff classification of machined castings from India
| HTS: 8419.90.3000, 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: Parts: Of heat exchange units.” |
| Item: The merchandise under consideration is referred to as an inlet port, and an outlet port, for an exhaust gas recirculation (EGR) system cooler, a device designed to cool exhaust gases before they enter the intake manifold of a diesel engine. The EGR cooler is configured as a shell and tube heat exchanger, where exhaust gases flow through the tube side of the unit and coolant flows around the tubes in the shell side. The inlet port and outlet port are described as finished stainless-steel castings that have been machined to their final tolerances. The inlet port serves as the point where coolant enters the EGR cooler while the outlet port functions as the point where coolant exits the assembly. Post-importation, both castings are welded to the housing of the EGR cooler. |
| Reason: N/A |
| Ruling Date: June 20, 2025 |
N350036: The tariff classification of paper cards with envelopes from Cambodia
| HTS: 4909.00.4000, 9903.01.25, free + 10%, “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other.” |
| Item: The items under consideration are a white kraft paper envelope and a white kraft paper card for correspondence. The card and envelope measure approximately 5.5” wide by 4.3” long. The rectangular card is printed on its face with the brand name “Veronica Beard.” The card and envelope are for communicating with customers and associates of the Veronica Beard brand. |
| Reason: The printed brand name communicates the brand identity, its reputation, and the source of the communication. Therefore, the printed cards meet the terms of heading 4909. |
| Ruling Date: June 20, 2025 |