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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N349076: The tariff classification of Chemical Mechanical Planarization (CMP) Slurries from Japan
| HTS: 3405.90.0000, 9903.01.25, free + 10%: Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Other |
| Item: The four subject products are described as Chemical Mechanical Planarization (CMP) Slurries, which are used in the semiconductor industry to polish semiconductor wafers to a flat, smooth surface. CMP slurries help to level the surface between different layers of materials, ensuring proper electrical connections of semiconductor chips. CMP slurries are specialized liquid mixtures of abrasive particles, chemicals and purified water. The products at issue are identified as follows: HS-3PN605-1: Nickel Palladium Layer polish, x 3 concentration HS-3T805-3: Copper Layer polish, x 3 concentration HS-7T915-1: Copper Layer polish, x 7 concentration HS-9550: Silicon Oxide Layer polish, x 3 concentration |
| Reason: N/A |
| Ruling Date: June 2, 2025 |
N348455: The country of origin of Ergocalciferol Capsules, USP in dosage form
| Origin: Czech Republic |
| Item: Ergocalciferol capsules, imported in 1.25 mg, and also known as vitamin D2. It is available by prescription only for the treatment of hypoparathyroidism, refractory rickets, and familial hypophosphatemia. The active pharmaceutical ingredient (API), ergocalciferol, is made in the Czech Republic, and the finished capsules in dosage form are made in China. In China, the ergocalciferol will be mixed with various inactive ingredients to produce the final ergocalciferol capsules in dosage form. |
| Reason: The mixing of the active ingredient, ergocalciferol (made in the Czech Republic), with the inactive ingredients into the final dosage ergocalciferol capsules in China does not result in a substantial transformation and the country of origin will be the Czech Republic. |
| Ruling Date: May 30, 2025 |
N348481: The country of origin of Icosapent Ethyl Capsules in dosage form
| Origin: South Korea |
| Item: Icosapent ethyl capsules, imported in 0.5 g and 1 g, are in a class of drugs called lipid-lowering agents. It is available by prescription only as an adjunct to diet to reduce triglyceride (TG) levels in adult patients with severe (500 mg/dL) hypertriglyceridemia. The active pharmaceutical ingredient (API), icosapent ethyl, is manufactured in South Korea and the finished icosapent ethyl capsules in dosage form are made in China. In China, the icosapent ethyl will be mixed with various inactive ingredients to produce the final icosapent ethyl capsules in dosage form. |
| Reason: The mixing of the active ingredient icosapent ethyl (made in South Korea) with the inactive ingredients into the final icosapent ethyl Capsules in China does not result in a substantial transformation and the country of origin will be South Korea. |
| Ruling Date: May 30, 2025 |
N348482: The country of origin of Ethosuximide Capsules, USP in dosage form
| Origin: Netherlands |
| Item: Ethosuximide capsules, imported in 250 mg, are in a class of medications called anticonvulsants. It is indicated for the control of absence (petit mal) epilepsy. The active pharmaceutical ingredient (API), ethosuximide, is made in the Netherlands, and the finished capsules in dosage form are made in China. In China, the ethosuximide will be mixed with various inactive ingredients to produce the final ethosuximide capsules in dosage form. |
| Reason: The mixing of the active ingredient, ethosuximide (made in the Netherlands) with the inactive ingredients into the final dosage ethosuximide capsules in China does not result in a substantial transformation and the country of origin will be the Netherlands. |
| Ruling Date: May 30, 2025 |
N348577: The tariff classification of pocket knives from China
| HTS: 8211.93.0035, 9903.01.24; 9903.01.25; 9903.88.03, 3¢/each + 5.4% + 20% + 10% + 25%: “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [o]ther: [k]nives having other than fixed blades: [p]en knives, pocket knives and other knives which have folding blades.” |
| Item: The products under consideration are steel pocket knives that are small, handheld folding knives about three inches long when folded, about six inches long when deployed, and weigh about five ounces each. |
| Reason: N/A |
| Ruling Date: May 30, 2025 |
N348628: The tariff classification of pipe cleaners from China
| HTS: 9603.90.8050, 9903.01.24; 9903.01.25; 9903.99.15, 2.8% + 20% + 10% + 7.5%: “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [o]ther: [o]ther: [o]ther.” |
| Item: The two products under consideration are both described as pipe cleaners. They are intended to be used for craft projects. The first pipe cleaner, item 1, is made of silver polyethylene terephthalate (PET) plastic strips bound to a twisted iron/steel wire core. It measures 12 inches in length and 6 millimeters in diameter. They will come packaged in bags of 25 pieces. The second pipe cleaner, item 2, is made of red nylon fibers bound to a twisted iron/steel wire core. It measures 20 inches in length and 6 millimeters in diameter. They will come packaged in bags of 50 pieces. |
| Reason: N/A |
| Ruling Date: May 30, 2025 |
N348658: The tariff classification of Nickel Hydroxycarbonate from Finland
| HTS: 2836.99.5000, 9903.01.32, 3.7%: Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate: Other: Other: Other |
| Item: The subject product is identified as nickel hydroxycarbonate, CAS number 12607-70-4. The subject nickel hydroxycarbonate is described as a green, odorless compound in powder or granular form. This product is a separate chemically defined compound with the chemical formula Ni3CO3. This product’s uses include plating agent, catalyst manufacturing, production of nickel salts, nickel powder manufacturing, enamel frits manufacturing, and production of pigments. |
| Reason: N/A |
| Ruling Date: May 30, 2025 |
N348684: The tariff classification of BLOOM43 device from the United Kingdom
| HTS: 9018.90.7580, 9903.01.25, free + 10%: “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …: [o]ther instruments and appliances and parts and accessories thereof: [o]ther: [e]lectro-medical instruments and appliances and parts and accessories thereof: [o]ther: [o]ther:[o]ther.” |
| Item: BLOOM43 device packaged in a case is a wearable medical device designed for preoperative preparation for breast surgery. It consists of a bowl-shaped, preconditioning unit connected to a battery via a cable. The preconditioning unit integrates a user interface (a power button, a play button, cycle LEDs, a status LED, and an error LED) on top of the unit and a temperature-controlled heating element inside a plastic housing. The preconditioning unit is intended to be placed within a bra, positioned against the breast skin (ideally centered over the nipple-areola complex), and worn for approximately three hours. It operates in a series of 30-minute active heating cycles within the range of 40°C (104°F) to 44°C (111.2°F), alternating with non-active heating periods. The battery can be securely attached to clothing or carried in a pocket for convenience. BLOOM43 delivers supraphysiological preconditioning to the skin through the application of topical heat, which temporarily improves blood flow and circulation. |
| Reason: N/A |
| Ruling Date: May 30, 2025 |
N348763: The country of origin of steel door hinges
| Origin: Vietnam |
| Item: The merchandise under consideration is described as steel door hinges. They are made of steel with grade of 1008 or stainless steel of grade SUS304 and produced to the ANSI/BHMA A156.1 standard. At the time of importation, the completed hinges and required number of mounting screws are packed in the same master-carton. In the proposed manufacturing scenario, all the components of the hinge -- the leaves, pin, and mounting screws are sourced or manufactured in Vietnam and then exported to China to be plated, powder-coated or painted into different finishes; assembled; and packed with the required number of screws into one master carton for export to the United States. The raw steel is sourced, cold-rolled into flat sheets, cut into strips, die-cut and roll-formed into the leaves of a hinge in Vietnam. The die and mould are made to specifications to have the desired size, corners, screw-hole location, screw hole diameters, etc. The worker uses a hydraulic press to push the die into the mould to punch the steel strip, roll form the steel strip into a hinge leaf with a barrel, and form the screw-hole countersinks, all in one process at the same time. The hinge leaves, the hinge pin, and the metal screws are then exported to China where they will be plated, powder-coated, or painted into different finishes (i.e., colors) such as a polished yellow gold, bright chrome, brushed nickel, powder-coated matte black, or painted white. Then the leaves are assembled with a pin and packed with the required number of screws into one master carton for export to the United States. |
| Reason: The plating, powder coating or painting, and the simple assembly of the Vietnamese components in China do not result in a substantial transformation. As such, the country of origin for these subject hinges would be Vietnam. |
| Ruling Date: May 30, 2025 |
N348767: Classification and country of origin determination for blankets; 19 CFR 102.21(c)(2); tariff shift
| HTS: (Item # 1) 6301.40.0010, 9903.01.25, 8.5% + 10%: Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Woven.” (Items # 1 and # 2) 6301.40.0020, 9903.01.24; 9903.01.25, 8.5% + 10% + 20%: Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” |
| Origin: Vietnam and China |
| Item: Item # 1 is a gray and white knitted blanket of 100% polyester yarns. The blanket is formed from rib-knit stitches though the fabric appears to have a brioche-knit structure. The knit-to-shape blanket measures approximately 120 × 105 inches. Item # 2 is a blanket of 100% polyester chenille yarns. The white and blue blanket is woven in a plaid pattern and features knotted fringe at the ends of the warp. After weaving, no further working is required other than cutting across the sections of warp yarns that appear without weft yarns and knotting the fringe. Item # 3 is a 100% polyester printed knit fleece blanket. The edges are hemmed with a cover stitch. All three items are considered to be blankets for classification purposes due to the texture of the material, which is designed to provide protection against the cold. The manufacturing operations for item # 1 are as follows: China polyester yarns are produced and dyed. The dyed yarns are exported to Vietnam. The blanket is knit to shape. Label is sewn on blanket. Blanket is packaged and exported to the United States. The manufacturing operations for item # 2 are as follows: In scenario 1, in China, polyester yarns are produced and dyed. Polyester fabric is woven with sections containing warp yarns without weft yarns. Polyester fabric is exported to Thailand in rolls. In Thailand, polyester fabric is cut from rolls where warp yarns appear without weft yarns. Extended warp yarns are knotted to create fringe. Label is sewn on blanket. Blanket is packaged and exported to the United States. In scenario 2 in China, polyester yarns are produced and dyed. The dyed yarns are exported to Vietnam. In Vietnam, polyester fabric is woven with sections containing warp yarns without weft yarns. Polyester fabric is cut from rolls where warp yarns appear without weft yarns. Extended warp yarns are knotted to create fringe. Label is sewn on blanket. Blanket is packaged and exported to the United States. The manufacturing operations for item # 3 are as follows: in China, polyester yarns are produced. Polyester fleece fabric is knitted and printed. Printed polyester fleece fabric is exported to Thailand. In Thailand, printed polyester fleece fabric is cut and sewn to create blanket. |
| Reason: For item # 1, as the fabric-making process occurs in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam. For item # 2, as the fabric-making process occurs in a single country, as per the terms of the tariff shift requirement, country of origin is conferred in China under scenario 1 and Vietnam under scenario 2. For item # 3, as the fabric-making process occurs in a single country, as per the terms of the tariff shift requirement, country of origin is conferred in China. |
| Ruling Date: May 30, 2025 |