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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N350012: The tariff classification of an aluminum industrial hand cart from China
HTS: 8716.80.5010, 9903.01.24; 9903.85.08; 9903.01.25; 9903.88.03, 3.2% + 20% + 10% + 25% + 50%, “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Farm wagons and carts: Other: Industrial hand trucks.” |
Item: The Haulmax-360, a non-motorized industrial hand cart, designed to transport goods and supplies at large venues and events. The primary structure is made of aluminum tubing and panels. The cart is designed with an open platform with swivel casters and integrated handles. |
Reason: N/A |
Ruling Date: June 24, 2025 |
N350068: The tariff classification of a particulate matter sensor from China
HTS: 9027.10.2000, 9903.01.24; 9903.01.25; 9903.88.02, free + 20% + 10% + 25%, “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: Gas or smoke analysis apparatus: Electrical.” |
Item: The Sensirion SPS30 particulate matter sensor, which is a device that utilizes a laser scattering method to measure the concentration of particles in the air. It works by directing a laser beam through a controlled airflow containing airborne particles. The particles scatter the laser light, and the sensor detects the scattered light using a photodiode. The intensity and pattern of the scattered light are then analyzed to determine the concentration of particles. |
Reason: N/A |
Ruling Date: June 24, 2025 |
N350094: The classification of a direct mail package with a multifunctional pen from China
HTS: (solicitation literature) 4901.10.0040, 9903.01.22, 9903.01.31; 9903.01.32, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded: Other.” (return envelope) 4817.10.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: Envelopes.” (ballpoint pen) 9608.10.0000, 9903.01.24, 9903.01.25, 9903.88.15, 0.8¢/each + 5.4% + 20% + 10% + 7.5%, “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: Ball point pens.” |
Item: The mailer contains printed, single sheets of information including a letter, solicitation literature, and a postage-paid return envelope. The purpose of the mailer is to solicit donations for Doctors Without Borders. The multifunctional pen is a ballpoint pen with a flashlight and screwdriver. |
Reason: N/A |
Ruling Date: June 24, 2025 |
N350106: The country of origin of hardline digital cable
Origin: South Korea or U.S. |
Item: The merchandise under consideration is described as hardline cable, also known as feeder or trunk cable. The subject cable is constructed of a copper-clad aluminum conducting core wrapped in insulation, an internal shield, and a protective jacket. The cable is imported on reels and not terminated at either end with a connector. The subject cable will be used to transmit digital communication signals over long distance where high strength cables are needed, such as in outdoor installations. The manufacturing process begins with the copper-clad aluminum conductor of either South Korean or U.S. origin being imported into China. In China, the internal insulation is extruded over the conductor, creating the insulated core. An aluminum shield is then formed around the core before plastic jacketing is added to complete the finished cable. The cable is then wound onto a reel and prepared for shipment to the U.S. |
Reason: The copper-clad aluminum conducting core imparts the character of the finished article. The process of adding insulation, shielding, and jacketing does not substantially transform the conductor into a new and different article of commerce. The country of origin of the hardline cable will be South Korea or the United States, depending on the origin location of the conductor. |
Ruling Date: June 24, 2025 |
N350325: The country of origin of the LED lighting fixtures
Origin: South Korea |
Item: LED Lights designed for illuminating large-scale sports venues such as stadiums, arenas, and professional sports fields to ensure optimal visibility during games and events held during nighttime or low ambient light conditions. Each of the lights consists of an integrated LED driver mounted within a die-cast aluminum housing, which holds multiple LED modules (LED light source) and precision optics. The manufacturing process starts with the production of the LED PCB (Printed Circuit Board) SMD (Surface Mount Device) modules (the light sources) in South Korea. Upon receipt of components and materials from China, Vietnam and local suppliers, the Korean factory undergoes the IQC (Incoming Quality Control) and the following procedures:Solder paste is printed onto the metal printed circuit boards, also called the bare boards. LED chip, shield can, and connector are placed on the soldered areas. The PCBs are loaded into the SMD reflow soldering equipment to perform SMT. Power is then supplied to the completed LED PCB modules using a DC power supply to confirm that the LEDs turn on properly. Modules that passed the inspection go through OQC (Outgoing Quality Control), then are shipped to the factory in Vietnam. The factory in Vietnam will produce the light housings, gaskets, the LED drivers, etc., and then combine these Vietnamese origin components and materials, and other components and materials imported from Germany and China to make the finished sportlighting luminaries. |
Reason: The South Korea-originating PCBs with the LEDs populated, which are the light sources and the considered the most important components of the LED lights, have a pre-determined end-use when imported into Vietnam. They do not undergo a change in use due to the assembly process in Vietnam. Therefore, the country of origin of the LED sportlighting luminaries will be South Korea. |
Ruling Date: June 24, 2025 |
N350502: The tariff classification of empty aluminum aerosol cans from Brazil. Correction to Ruling Number N347943
HTS: (capacity not exceeding 355 ml) 7612.90.1030, 9903.85.07, 9903.01.33, 5.7% + 50%, “Aluminum casks, drums, cans, boxes, and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity not exceeding 355 ml.” (capacity 356 to 1000 ml) 7612.90.1060, 9903.85.07, 9903.01.33, 5.7% + 50%, “Aluminum casks, drums, cans, boxes, and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity exceeding 355 ml but less than 3.8 liters.” |
Item: Empty aerosol cans of aluminum alloy 1070 (99.5% to 99.7% aluminum). The empty aluminum cans will be filled in the United States with personal care, health, and beauty products such as aerosol spray deodorants, air fresheners, shaving gel, and suncare products. The empty cans will also be filled with compressed gas aerosol propellants such as butane, isobutane, and nitrogen. |
Reason: N/A |
Ruling Date: June 24, 2025 |
N350505: The tariff classification of empty aluminum aerosol cans from the Czech Republic. Correction to Ruling Number N347946
HTS: (capacity not exceeding 355 ml) 7612.90.1030, 9903.85.07, 9903.01.33, 5.7% + 50%, “Aluminum casks, drums, cans, boxes, and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity not exceeding 355 ml.” (capacity 356 to 1000 ml) 7612.90.1060, 9903.85.07, 9903.01.33, 5.7% + 50%, “Aluminum casks, drums, cans, boxes, and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity exceeding 355 ml but less than 3.8 liters.” |
Item: Empty aerosol cans of aluminum alloy 1070 (99.5% to 99.7% aluminum). The empty aluminum cans will be filled in the United States with personal care, health, and beauty products such as aerosol spray deodorants, air fresheners, shaving gel, and suncare products. The empty cans will also be filled with compressed gas aerosol propellants such as butane, isobutane, and nitrogen. All cans are cylindrical in shape with diameters of 22 to 74 millimeters (mm) and capacities of 18 to 1000 milliliters (ml). |
Reason: N/A |
Ruling Date: June 24, 2025 |
N349263: The tariff classification of reusable pulse oximetry soft sensors from an unidentified country.
HTS: (sensors) 9018.19.9560, 9903.88.01, 9903.01.24; 9903.01.25, free + 20% + 10% + 25%, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …: [e]lectro-diagnostic apparatus …: [o]ther: [o]ther: [o]ther: [p]arts and accessories.” (carrying case) 4202.92.9100, 9903.88.03, 9903.01.24; 9903.01.25 17.6% + 20% + 10% + 25%, “other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of human-induced fibers (except jewelry boxes of a kind normally sold at retail with their contents).” |
Item: Nonin Reusable Pulse Oximetry Soft Sensors are fingertip transmittance sensors comprised of a molded silicone boot that contains sensor optics, a cable, and a sensor connector. Both models are only compatible with Nonin Model 3150 Pulse Oximeter. In use, the sensor connector of the reusable soft sensor will be inserted into the sensor port of the Nonin Model 3150 Pulse Oximeter and the sensor boot will be attached to the patient’s finger or toe. The Nonin Reusable Pulse Oximetry Soft Sensors are indicated for non-invasive spot-checking and/or continuous monitoring of adult and pediatric patients who are well or poorly perfused. |
Reason: N/A |
Ruling Date: June 23, 2025 |
N349450: The eligibility under the United States-Mexico-Canada Agreement (USMCA) of pocket coil mattress core units from Canada
USMCA Eligibility: Yes |
Item: A pocket coil mattress core unit composed of steel wire springs individually encased in nonwoven fabric strips, arranged and glued in rows, and covered on the top and bottom with a sheet of nonwoven fabric which is bonded to the coils with glue. The core unit provides the structural layer of a completed mattress. The manufacturing operations for the pocket coil mattress core units are as follows: Malaysia Coils are formed from steel wire sourced from Malaysia or China. Coils are loaded into polypropylene nonwoven fabric pocket strips. Pocket coil strips are exported to Canada. U.S. or Mexico Glue is manufactured. (U.S. only) Steel wire is manufactured. Steel wire and glue are exported to Canada. In China, nonwoven fabric forming the coil pockets and the top and bottom covering is formed. Nonwoven fabric is exported to Malaysia and Canada. Canada Pocket coil strip that forms the perimeter of the mattress core unit is manufactured. Pocket coil strip from Malaysia and Canada are cut to various lengths and glued row by row to the appropriate size for the mattress. (The pocket coils formed in Malaysia make up the center of the unit and the pocket coils formed in Canada make up the perimeter.) Cut pocket coils are glued to nonwoven fabric on the top and bottom. Pocket coil units are trimmed, shaped, inspected, and compressed. Pocket coil units are shipped to the United States in compressed rolls. |
Reason: The goods described above qualify for USMCA preferential tariff treatment, because they will meet the requirements of General Note 11(b)(iii) since all components and materials undergo the prescribed tariff shift. |
Ruling Date: June 23, 2025 |
N349453: The tariff classification of gold coins
HTS: 7118.90.0019, 9903.01.25, free + 10%, which provides for coin: other: gold: other. |
Item: The articles at issue are gold coins which will be legal tender in a sovereign nation and issued under government control. |
Reason: N/A |
Ruling Date: June 23, 2025 |