Newly Released CBP HQ Rulings Aug. 15
The Customs Rulings Online Search System (CROSS) was updated on Aug. 15 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H348058: PVC Cordless Mini Blinds; U.S. Content; 9903.01.34, HTSUS
| Ruling: Based on the provided documentation, the U.S.-originating PVC resin represents 31% of the customs value of the 1” light-filtering PVC cordless mini blinds 23 x 64, which will be imported from Vietnam, and the additional duties imposed by subheading 9903.01.25 will not apply to the U.S. PVC resin consistent with subheading 9903.01.34 and Chapter 99, Subchapter III, U.S. Note 2(v)(xii). |
| Issue: Does the U.S.-originating PVC resin used to produce 1” light-filtering PVC cordless mini-blinds 23 x 64 qualify for the U.S. content exemption under subheading 9903.01.34? |
| Item: Whole Space Industries' polyvinyl chloride (“PVC”) suspension resin SE800 (“PVC resin”) used to make cordless mini-blinds in Vietnam |
| Reason: The certificates of origin certify that the resin was produced in the United States. Based on the bill of materials, the U.S. content for the 1” light-filtering PVC cordless mini blinds 23 x 64 priced at $[x] represents 31% ($[x]) of the price paid or payable for the mini blind, the non-U.S. content (i.e., [x] and other additives) represents [x] percent ($[x]), and the costs for ladder string and cord, packaging materials, labor and overhead amount to [x] percent ($[x]). The 31% U.S. content value ($[x]) exceeds 20% of the customs value and may be subtracted from the total price paid or payable for the 1” light-filtering PVC cordless mini blinds 23 x 64 listed on the invoice ($[x]). Only the remaining balance of the price paid or payable ($[x]) for the 1” light-filtering PVC mini blinds 23 x 64 blinds will be subject to additional duties pursuant to subheading 9903.01.34 and Chapter 99, Subchapter III, U.S. Note 2(v)(xii). The applicant can determine the U.S. content for the other sizes of 1” light-filtering PVC cordless mini blinds and for the 1” room darkening PVC cordless mini blinds and 2” faux wood PVC cordless mini blinds in the same manner. |
| Ruling Date: July 29, 2025 |
H335912: Tariff Classification; Country of Origin Marking; USMCA Eligibility; Certain Potato Preparation
| Ruling: By application of GRIs 1 and 6, we find that the JRS dried agglomerated potato product is classified in heading 2005 and specifically in subheading 2005.20.00, which provides for “Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Potatoes.” The country of origin of the JRS dried agglomerated potato flakes product is Canada. Moreover, based on the information provided, the JRS product is eligible for preferential tariff treatment under the USMCA. |
| Issue: What is the tariff classification of the JRS product? What is the country of origin of the JRS product for marking purposes? Is the JRS product eligible for preferential tariff treatment under USMCA? |
| Item: InnoFoods' Just Real Spuds (JRS), which are dried potato flakes that are yellowish in color and somewhat coarse granular. JRS is said to contain agglomerated potato flakes and sea salt of U.S. origin, and butter powder of Canadian origin. |
| Reason: Because the product at issue contains dried agglomerated potato flakes, it is excluded from classification in heading 0712. Also, the dry agglomerated potato product at issue is excluded from classification in heading 1105 because it contains sea salt and butter powder. As such, it is a potato preparation provided for in heading 2005, and specifically in subheading 2005.20.00. As for country of origin marking, because the JRS potato flakes product at issue is comprised of U.S. and Canadian components, it is not wholly obtained or produced in a single country within the meaning of Section 102.11(a)(1). Moreover, because the JRS product is manufactured in Canada from both U.S. and Canadian components, it is also not produced exclusively from “domestic materials,” as defined in Section 102.1(d), within the meaning of Section 102.11(a)(2). The tariff shift requirement in Part 102.20 for headings 2001-2007 states: “A change to heading 2001 through 2007 from any other chapter.” Consistent with the referenced Section 102.1(e) definition, the foreign materials contained in the JRS product are potato granules and sea salt of U.S. origin, which are classified, respectively, in headings 1105 and 2501. Accordingly, the tariff shift requirement is met, and therefore, the country of origin of the JRS dried agglomerated potato product for marking purposes is Canada. As for USMCA eligibility, the product at issue contains sea salt of U.S. origin, butter powder of Canadian origin - a derivative of milk, and potato flakes of U.S. origin, the potato flakes product at issue also qualifies as a “[g]ood wholly obtained or produced entirely in the territory of one or more USMCA countries” within the meaning of GN 11(l)(iv)(11). |
| Ruling Date: July 30, 2025 |