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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N350103: The tariff classification of steel shipping racks from Canada
| HTS: 7326.90.8688, 9903.81.90; 9903.01.33, 2.9% + 50%, “Other articles of iron or steel: Other: Other: Other: Other: Other.” |
| Item: The items under consideration are described as two models of steel shipping racks from Canada. Both racks will be used exclusively for transporting and staging automotive parts during the vehicle assembly process at U.S. automotive manufacturing facilities. Additionally, the racks will be reusable, not permanently installed, and not intended for use as furniture. Both racks are welded fabrications of powder coated carbon steel parts such as welded wire mesh, posts, and other base and frame components. |
| Reason: N/A |
| Ruling Date: June 30, 2025 |
N350199: The tariff classification of a welding conduit liner from Mexico
| HTS: 8515.90.2000, 9903.01.01, 9903.01.27, 1.6% + 25%, “Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets; parts thereof: Parts: Other parts.” |
| Item: The merchandise under consideration is referred to as a welding conduit liner, that is used in metal inert gas welding apparatus to guide welding wire from the wire feeder, through the gun cable, and up to the contact tip. It is described as a length of spirally wound steel music wire with a machined brass stop at one end. |
| Reason: N/A |
| Ruling Date: June 30, 2025 |
N349485: The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China
| HTS: (Legacy Steps adult footwear [unisex]) 6402.99.9065, 9903.01.24; 9903.01.25, 9903.88.15, 20% + 20% + 10% + 7.5%, "Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $12/pair: Other: For women.” (SophWear Legacy Steps high-top children’s footwear) 6402.99.9095, 9903.01.24; 9903.01.25, 9903.88.15, 20% + 20% + 10% + 7.5%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued over $12/pair: Other: Other.” (Legacy Steps adult footwear with a textile canvas upper and rubber/plastics outer soles) 6404.19.9060, 9903.01.24; 9903.01.25, 9903.88.15, 9% + 20% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: For women.” (SophWear Legacy Steps high-top children’s footwear with a textile canvas upper and rubber/plastics outer soles) 6404.19.9090, 9903.01.24; 9903.01.25, 9903.88.15, 9% + 20% + 10% + 7.5%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: other.” (InvisaSole Modular Insoles and the Toe-Lift Leveling Kit) 6406.90.3060, 9903.01.24; 9903.01.25, 5.3% + 20% + 10%, “Removable insoles, heel cushions and similar articles: Of rubber or plastics; Other.” (InvisaBrace AFO) 9021.10.0090, 9903.01.24; 9903.01.25, free + 20% + 10%, “Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances …: Orthopedic or fracture appliances, and parts and accessories thereof: Other.” |
| Item: A Complete Orthopedic Kit (IS-M01) consists of a pair of life style Duran Shoes (BOOT-A), a pair of InvisaBrace AFOs (Ankle-foot orthosis) (BRACE-B, pre-installed in the shoes), a pair of InvisaSole Modular Insoles (INSL-C), and a Toe-Lift Leveling Kit (WEDG-D). These items are packaged together for retail sale. Each item can be imported separately. |
| Reason: N/A |
| Ruling Date: June 27, 2025 |
N349489: The tariff classification of decorative steel plant stakes from South Korea
| 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 products under consideration are decorative plant stakes made of steel and coated with weather-resistant powder. The plant stakes are flat, two-dimensional designs with typical measurements of 25 to 35 cm in height and approximately 150 grams in weight. The bottom of the plant stakes is in the shape of a pointed arrow for insertion into the soil of potted plants or garden beds. |
| Reason: N/A |
| Ruling Date: June 27, 2025 |
N349662: The country of origin of a fuel pump assembly
| Origin: Thailand |
| Item: The fuel pump assembly is primarily comprised of a top cover and a bottom shell that encases an electric pump and an oil assembly. The fuel pump assembly, which is designed to be used in passenger vehicles, transports fuel from the fuel tank to the carburetor or fuel injectors. With respect to origin, the final assembly of the fuel pump occurs in Thailand and consists of components sourced from Thailand and China. |
| Reason: Components from Thailand and China are assembled together in Thailand to produce subcomponents, which are then combined with other components in Thailand to form a fuel pump, and subsequently, a fuel pump assembly. When considering the totality of the circumstances, the assembly processes that occur in Thailand, taken as a whole, are sufficiently complex and meaningful as to result in a substantial transformation, such that the non-originating components lose their individual identities and become an integral part of a new article, possessing a new name, character and use. The country of origin of the fuel pump assembly is Thailand. |
| Ruling Date: June 27, 2025 |
N349801: The tariff classification of a woman’s casual shoe from Vietnam
| HTS: 6404.19.9060, 9903.01.25, 9% + 10%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women.” |
| Item: The Dr. Scholl’s brand footwear, identified as BE BOLD, is a woman’s closed toe, closed heel, lace-up, casual shoe. The majority of the external surface area of the upper is occupied by textile material simulating suede and the balance is rubber or plastics. The thin outer sole consists of rubber or plastics. It has no foxing or foxing-like band. Although this shoe has athletic shoe styling, there is minimal underfoot cushioning, and is precluded from being classified as “athletic” footwear. The value of the shoe is over $12 per pair. |
| Reason: N/A |
| Ruling Date: June 27, 2025 |
N349823: The tariff classification of aluminum scrap from Canada
| HTS: 7602.00.0097, 9903.01.10, 9903.01.26, free + 25%, “aluminum waste and scrap: other recyclable aluminum.” |
| Item: The products under consideration are identified as aluminum “scrap cut, off-grade foundry products” which are products that are unusable by customers in the current form due to physical defects, incorrect chemistry specifications, or slab or billet cut-offs. The alloy and non-alloyed slabs and billets are smelted and cast at the Rio Tinto Alcan Canadian facility. The products are imported into the United States and sold to customers who will melt the slab and billet cut-offs and make them into new slabs and billets. The subject products are of an inconsistent chemistry, are not uniform in size, have physical defects (i.e., cracks, bubbles, etc.) resulting from the casting process, and are leftover scrap from the manufacturing of the slabs and billets. |
| Reason: N/A |
| Ruling Date: June 27, 2025 |
N349865: The tariff classification of a battery, a power supply, a cart, and power cords from China
| HTS: (X-PLOR Li-Ion Battery) 8507.60.0020, 9903.01.24; 9903.01.25, 9903.88.15, 3.4% + 20% + 10% + 7.5%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other.” (AC/DC power supply adapter) 8504.40.9520, 9903.01.24; 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output exceeding 50 W but not exceeding 150 W.” (AC and DC power cord) 8544.42.9090, 9903.01.24; 9903.01.25, 9903.88.03, 2.6% + 20% + 10% + 25%, “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” (DISCOV-R POC cart) 8716.80.5090, 9903.01.24; 9903.01.25, 9903.88.03, 3.2% + 20% + 10% + 25%, “Trailers and semi-trailers; other vehicles, not mechanically propelled…: Other vehicles: Other: Other: Other.” |
| Item: The first item under consideration is referred to as the X-PLOR Li-Ion Battery, model number 50188, and is described as an eight-cell rechargeable lithium-ion battery pack. The second item under consideration is referred to as an AC/DC power supply adapter, and is described as a power supply for a portable oxygen concentrator. The third item under consideration is referred to as an AC power cord. The fourth item under consideration is referred to as a DC power cord. The fifth item under consideration has been identified as a cart used to transport the DISCOV-R, a portable oxygen concentrator (POC). The cart is a handling alternative for customers who prefer this option over a backpack or carry bag or may present limitations for transport. |
| Reason: N/A |
| Ruling Date: June 27, 2025 |
N349898: The tariff classification of tablet accessories from China
| HTS: 8473.30.5100, 9903.01.24; 9903.85.08; 9903.01.25; 9903.88.03, free + 20% + 10% + 25% + 50%, “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8470 to 8472: . . . Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube: . . .Other.” |
| Item: Tablet accessories from China |
| Reason: N/A |
| Ruling Date: June 27, 2025 |
N349904: The tariff classification of Estradiol Tablets in dosage form, from India
| HTS: 3004.39.0050, 9903.01.32, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other, containing hormones or other products of heading 2937: Other: Other.” |
| Item: Estradiol, imported in 10 mcg tablets, is an estrogen hormone indicated for the treatment of moderate to severe vasomotor symptoms associated with menopause. It is also indicated for the prevention of postmenopausal osteoporosis, treatment of low estrogen, breast cancer, and advanced prostate cancer. |
| Reason: N/A |
| Ruling Date: June 27, 2025 |