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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N340538: The tariff classification of yarns from China and Turkey
| HTS: (Insta Knit) 5607.50.3500, 9903.01.24, 9903.01.25, 9903.88.03, 19.9¢/kg + 10.8% + 20% + 10% + 25%, “Twine, cordage, rope and cable: Of other synthetic fibers: Not braided or plaited: Other.” (Wool Ease DK) 5511.20.0000, 9903.01.25, 7.5% + 10%, “Yarn (other than sewing thread) of man-made staple fibers, put up for retail sale: Of synthetic staple fibers, containing less than 85 percent by weight of such fibers.” (Go for Faux Shaggy Chick) 5606.00.0090, 9903.01.24, 9903.01.25, 9903.88.03, 8% + 20% + 10% + 25%, “Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn: Other.” (Go for Faux Leather) 5903.20.2500, 9903.01.24, 9903.01.25, 9903.88.03, 7.5% + 20% + 10% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other.” |
| Item: Article #1, Insta Knit, is a yarn composed of 80% acrylic, 19% wool and 1% polyester. The yarn is for retail sale and is intended for knitting or crocheting. The yarn features two yards of starter loops which slide onto a size 13 knitting needle. The country of origin is China. Article #2, Wool Ease DK, is a yarn stated to be composed of 80% acrylic and 20% wool. The yarn is for retail sale and is intended for knitting and crocheting. The country of origin is Turkey. Article # 3, Go for Faux Shaggy Chick, is a skein of yarn stated to be composed of 100% polyester. The yarn is for retail sale and is intended for hand knitting or crocheting. The country of origin is China. Article #4, Go for Faux Leather, is a fabric yarn stated to be composed of 100% polyester filament fiber. The fabric yarn is for retail sale and is intended for knitting and crocheting. The country of origin is China. |
| Reason: (Go for Faux Leather) The polyurethane coating is cellular in nature; however, the fabric is composed of yarns of different colors. Therefore, the fabric is considered more than merely reinforcement. With the polyurethane coating visible to the naked eye, the Go for Faux Leather will be classifiable as a coated textile fabric. |
| Ruling Date: June 26, 2025 |
N347023: The tariff classification of 2-Methylfuran (2-MeF) (CAS No. 534-22-5), imported in bulk form, from China
| HTS: 2932.19.5100, 9903.01.24; 9903.01.32; 9903.88.03, 3.7% + 20% + 25%, “Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: Other: Other.” |
| Item: The subject product, 2-Methylfuran (2-MeF), contains a minimum purity level of 99.5% with trace organic impurities. It will be imported in ISO containers for use as a chemical intermediate. |
| Reason: N/A |
| Ruling Date: June 26, 2025 |
N349548: The tariff classification of plastic re-closeable zipper tapes from Japan and China
| HTS: 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.” |
| Item: The products under consideration are all described as re-closeable zippers and will be sold under the “SANZIP” brand. These articles are manufactured in over 100 grades or designs, and regardless of the specific grade or design of the zipper, they all function the same as a re-closeable zipper for flexible packaging. They will be made from polyethylene (PE), polypropylene (PP), polybutylene succinate (PBS), or a combination of PE and PP plastics. |
| Reason: N/A |
| Ruling Date: June 26, 2025 |
N349588: The country of origin of DNL126 (ETVSGSH) in bulk form and in dosage form
| Origin: U.S. |
| Item: DNL126 (ETV:SGSH) is an investigational enzyme replacement therapy designed to cross the blood brain barrier (BBB) for the potential treatment of MPS IIIA (Sanfilippo syndrome type A). The active pharmaceutical ingredient (API), DNL126 and the DNL126 drug product are manufactured in the United States (U.S.). The API (DNL126) is produced from starting materials by culturing living cells that are genetically engineered to express the API protein therapeutic under proprietary growing conditions. The API protein sequence development; the research cell bank production; the research bank expansion as well as the expression of the API are performed in the United States. Afterwards, while still in the U.S., the API undergoes purification; formulation with excipients; filtration; packaging into HDPE bags and are frozen into the bulk DNL126 drug product. Later on, the frozen bulk DNL126 drug product is shipped from the U.S. into China to be filled into glass vials and packaged into the final dosage form DNL126 (ETV: SGSH) drug in 100 mg/5 mL vials. Finally, the vials are then shipped back to the U.S. to undergo secondary packaging and labelling in accordance with FDA requirements to permit use in clinical trial testing. |
| Reason: The API (DNL126) and the bulk DNL126 drug product are entirely made in the United Sates, and the country of origin will be the United States. The filling and packaging process of the bulk DNL126 drug product into 100 mg/5 mL vials in China does not result in a substantial transformation and the country of origin of the final drug product DNL126 (ETV: SGSH) imported in 100 mg/5 mL vials will be the United States. |
| Ruling Date: June 26, 2025 |
N349646: The tariff classification of photoresist product samples from Japan
| 9811.00.60 Eligibility: No |
| Item: Samples of a photoresist product to provide to customers on a trial basis as a means to solicit orders. The samples are usually considered in conjunction with competing products so that customers can determine whether to request a bulk order. After evaluating the samples customers can purchase the product as is or request modifications. Your company does, on occasion, provide modified products based on customers’ feedback. Customers do not return the samples. They are permanently marked with the phrase “R&D Use Only.” |
| Reason: There is no indication that the samples are valued at less than $1 each. Simply marking a product as 'R&D Use Only' does not indicate it is a sample for the solicitation of a purchase order. The subject photoresist product samples do not qualify for duty-free treatment under HTSUS 9811.00.60 because they are not properly marked with the words like "Sample - Not for Sale" and lack indication of being valued under $1 each. |
| Ruling Date: June 26, 2025 |
N349659: The tariff classification of plastic grip assists from China
| HTS: 3926.90.9989, 9903.01.24; 9903.01.25; 9903.88.15, 5.3% + 20% + 10% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” |
| Item: Universal silicone grip cuffs that wrap around objects and fit over the hand, fingers, or limb, allowing the user to hold items independently without a traditional grasp. They are intended to assist individuals with limited hand function in gripping, holding, and using everyday objects such as utensils, toothbrushes, writing instruments, or tools. These grip assists have the appearance of straps with enclosed openings at both ends. |
| Reason: N/A |
| Ruling Date: June 26, 2025 |
N349734: The eligibility under the Nairobi Protocol of an audio component used in a medical automated external defibrillator (AED) from China
| Nairobi Eligibility: No |
| Item: An audio component consisting of a buzzer, a speaker, and other items. It is integrated into a medical Automated External Defibrillator(AED) and provides step-by-step voice instructions when the device is powered on. |
| Reason: External defibrillators including automated external defibrillators and their components were not eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: June 26, 2025 |
N349744: The country of origin of Cyclophosphamide for Injection USP in dosage form
| Origin: India |
| Item: Cyclophosphamide for Injection, imported in 500 mg/vial, 1 gm/vial, and 2 gm/vial, is an alkylating drug which is a type of chemotherapy drug used primarily in the treatment of various cancers. It is indicated for the treatment of malignant lymphomas, multiple myeloma, leukemias, mycosis fungoides, neuroblastoma, adenocarcinoma of the ovary, retinoblastoma, and breast carcinoma. Cyclophosphamide for Injection is also indicated for the treatment of minimal change nephrotic syndrome in pediatric patients. The active pharmaceutical ingredient (API), Cyclophosphamide, is manufactured in India, and the finished Cyclophosphamide Injection in dosage form is made in China. In China, the API (Cyclophosphamide) will be processed into the final Cyclophosphamide for Injection in dosage form. |
| Reason: The processing of the active ingredient Cyclophosphamide (made in India) into the final Cyclophosphamide for Injection in dosage form in China does not result in a substantial transformation and the country of origin will be India. |
| Ruling Date: June 26, 2025 |
N349747: The tariff classification of an artificial wreath from China
| HTS: 6702.90.3500, 9903.01.24; 9903.01.25, 9% + 20% + 10%, “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” |
| Item: The product under consideration is a decorative wreath that features artificial flowers, foliage, and butterflies affixed to an obscured circular frame. The artificial flowers and butterflies are made of nylon fabric, and the frame and leaves are made of polyethylene plastic. |
| Reason: It is the nylon fabric flowers that provide the most overall visual impact to this product and thus impart the essential character. |
| Ruling Date: June 26, 2025 |
N349762: The tariff classification of traction overshoes from China, Vietnam and Korea
| HTS: (Yaktrax RUN) 6402.99.3165, 9903.01.24, 9903.01.25, 6% + 20% + 10%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: Other: Other: For women: Other.” (Yaktrax Ascent and the Yaktrax Summit) 6405.90.9060, 9903.01.24, 9903.01.25, 12.5% + 20% + 10%, “Other footwear: Other: Other: Other. The general rate of duty will be 12.5 percent ad valorem.” |
| Item: The upper of the Yaktrax RUN traction overshoe consists primarily of rubber/plastics around the perimeter of the foot. A textile webbing strap, with a hook and loop closure, is located across the top of the foot. This strap measures approximately 3/4 inch wide and is covered with rubber/plastics on its external surface. Two nylon webbing straps measuring approximately 1/2 inch wide each, converge to connect the rubber/plastics near the toes to the 3/4 inch strap at the center over the foot. The external surface of the straps is partially covered with reflective rubber/plastics. The outer sole consists of two rigid rubber /plastics pieces set within flexible rubber/plastics under the middle and forefoot. The rigid pieces are inset with three 3mm carbide steel studs each. The back half of the outer sole consists of flexible rubber/plastics straps wrapped with 1.4 mm steel coils, arranged in a diamond or X pattern. This product is designed for running on packed snow and ice. The Yaktrax RUN will be imported from Vietnam. The Yaktrax Ascent has an upper consisting of a thick, stretchable rubber or plastics band that fits securely around the upper’s sides of a boot or a shoe. Heavy-duty stainless-steel chains secure multiple 1/2 inch steel spikes under the foot. There are six forward-facing spikes at the toe for digging into slopes on steep ascents, eight under the forefoot, and three on a three-point heel piece. The product is designed for back country excursions and wilderness exploration. It will be retail packed with a small textile carry bag with a slide fastener closure. The Yaktrax Ascent will be imported from Korea. The Yaktrax Summit is designed for hikes and backcountry treks on snow, ice, and low rock ledges. The sample has an upper of predominantly rubber/plastics and a closure system consisting of a cord connecting the various upper components and a dial at the back of the heel to tighten the fit. The bottom consists of carbon steel plates forming 3/8-inch spikes that are set into four rubber or plastics pieces. Two spike plates are positioned under the forefoot and two are positioned under the heel. They are held in place with heavy-duty steel chains that are riveted to the upper. The Yaktrax Summit will be retail packed with a small draw-string textile pouch and imported from China. |
| Reason: N/A |
| Ruling Date: June 26, 2025 |