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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N350334: The country of origin and marking of a Facial Cleanser
| Origin: Malaysia or Vietnam |
| Item: The facial cleanser is sold under the brand name Dermasil®. It contains, among other ingredients, oat and mushroom extracts. The facial cleanser will be imported in 5 fl. oz. plastic containers, suitable for retail sale. The raw materials used to produce the finished facial cleanser will be sourced from various countries and will be sent to either Malaysia or Vietnam. In Malaysia or Vietnam, the ingredients will be weighed, homogenized, blended under controlled conditions to produce a stable bulk, and then combined with high shear mixing operations using a mixing machine. Preservatives and other ingredients will be added in a cooled-down phase. The formulation will then be bulk tested for pH, microbial content, and stability. After testing, the bulk formulation will then be sent from Malaysia or Vietnam to China. There, the product will be filled into retail containers, affixed with retail labels, and packaged in cartons for exportation from China to the United States. All packaging materials (bottles, pumps, cartons, and cardboard) originate in China. |
| Reason: The production process in Malaysia or Vietnam results in a substantial transformation of the raw materials, sourced from various countries, used to produce the finished facial cleanser. Therefore, the country of origin for the subject facial cleanser for duty and marking purposes is Malaysia or Vietnam, based on the country where the production process occurs. |
| Ruling Date: July 10, 2025 |
N350395: The tariff classification of a radio remote control from China
| HTS: 8526.92.5000, 9903.01.24; 9903.01.25; 9903.88.01, free + 20% + 10% + 25%, “Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Radio remote control apparatus: Other.” |
| Item: The merchandise under consideration is the Arkade Gaming Gun v3, which is a hand-held radio remote control designed for PC gaming. This wireless remote-control is used to control gameplay on a PC via a 2.4GHz RF module and corresponding USB dongle. It is shaped like a toy blaster for immersive gameplay with control buttons. Moreover, it contains a lithium-ion rechargeable battery. |
| Reason: N/A |
| Ruling Date: July 10, 2025 |
N350401: The tariff classification, country of origin, and marking of tool sets
| HTS: 8466.10.0175, 9903.01.25, 3.9% + 10%, “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465…; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other.” |
| Origin: Vietnam |
| Item: The items under consideration are described as two tool sets in plastic blister packaging, ready for retail sale. The contents of each set are as follows: Tool Set 1: 1 - Ratchet handle (Vietnam) 1 - Adapter (Vietnam) 15 - Bits (China) 12 - Sockets (China); Tool Set 2: 1 - Ratchet handle (Vietnam) 1 - Adapter (Vietnam) 19 - Bits (China) 9 - Sockets (China) 19 - Screwdrivers (4 Slotted; 5 Phillips; 2 Pozidrive; 4 Star; 4 Precision) (China) |
| Reason: The ratchet handle, functioning as a tool holder, imparts the essential character of the tool set because it is used with the adapter, all 15 bits, and all 12 sockets. Without the ratchet handle, the utility of the adapter, bits, and sockets would be significantly impeded and thus the overall functionality of the tool set would be irreparably diminished. As a result, Tool Set 1 will be classified based on the ratchet handle, the component which gives the set its essential character. In Tool Set 2, the ratchet handle, adapter, bits, and sockets are functionally prominent, interdependent, and in relatively high quantity. However, the presence of 19 screwdrivers, including 5 different varieties, is equally significant to the overall set. Consequently, no essential character can be determined per GRI 3(b), and Tool Set 2 will be classified in the heading which occurs last in numerical order per GRI 3(c). In Tool Sets 1 and 2, the ratchet handles of Vietnamese origin impart the essential character per GRI 3 and thus control the classification and country of origin of each set. Accordingly, the country of origin is Vietnam. |
| Ruling Date: July 10, 2025 |
N350440: The tariff classification of an EUV lithography system drive laser module from Germany
| HTS: 8486.90.0000, 9903.01.32, free, “parts of machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter.” |
| Item: At issue are various units and equipment for ASML’s NXE 3800E EUV (Extreme Ultraviolet) semiconductor lithography system, which will be imported together and constitute the lithography system’s Drive Laser Module. These attached or interconnected units and equipment consist of: radio-frequency (RF) power amplifiers; seed laser module; beam transport system periscope; power distribution system; control cabinet (electric); gas supply system; and cooling system. Also included in the shipment will be certain pre-install items, namely electrical and data cables, hoses for gas supply and cooling, and seismic connectors and vibration dampers. The drive laser is a key component of the EUV lithography system’s Light Source module in that it initiates the process of generating EUV light. The drive laser uses the seed laser module and RF power amplifiers to produce high energy pulses that are sent through the beam transport system from the sub-fab up through the floor of the clean room to the Light Source’s main module. The Light Source is where the pulses of high energy generated by the drive laser strike droplets of tin, creating a plasma that emits light in the nanometer range. The “periscope” part of the beam transport system contains the mirrors, motors, and other optical elements that allows the high energy pulses to make a 90-degree turn from the Drive Laser Module to the Light Source main module. |
| Reason: N/A |
| Ruling Date: July 10, 2025 |
N350522: The country of origin of Scented Body Wash
| Origin: Malaysia or Vietnam |
| Items: The subject product is described as scented body wash, identified as “Johnson Parker Unicorn Magic Body Wash.” It is a “rainbow sherbet” scented body wash in liquid form sold under the brand name Johnson Parker. The body wash will be imported in 8 fl. oz. plastic dispensing containers, suitable for retail sale. The raw materials used to produce the finished body wash will be sourced from various countries, which will be sent to either Malaysia or Vietnam. In Malaysia or Vietnam, the ingredients will be weighed, homogenized, blended under controlled conditions to produce a stable bulk, and then combined with high shear mixing operations using a mixing machine. Preservatives and other ingredients will be added in a cooled-down phase. The formulation will then be bulk tested for pH, microbial content, and stability. After testing, the bulk formulation will then be sent from Malaysia or Vietnam to China. There, the product will be filled into retail containers, affixed with retail labels, and packaged in cartons for exportation from China to the United States. All packaging materials (bottles, pumps, cartons, and cardboard) originate in China. |
| Reason: The production process in Malaysia or Vietnam results in a substantial transformation of the raw materials, sourced from various countries, used to produce the finished body wash. Therefore, the country of origin for the subject body wash for duty and marking purposes is Malaysia or Vietnam, based on the country where the production process occurs. |
| Ruling Date: July 10, 2025 |
N350528: Country of Origin Determination for Section 301 Tariff Purposes – Bicycle Assembled in China with Frame Made in Cambodia
| Origin: Cambodia |
| Item: The Rock Creek Mountain bicycle is a complete bicycle that is exported from China to the United States. The production occurs in the following sequence: Raw steel tubing of Chinese origin is exported to Cambodia, where it undergoes cutting, bending, welding, shaping, heat treatment, and painting to produce a finished bicycle frame. The completed frame is then shipped to China, where it is assembled with various components (e.g., drivetrain, wheels, handlebars, seat), all of which are Chinese origin. The completed bicycle is exported to the United States. |
| Reason: The raw steel tubing of Chinese origin undergoes significant manufacturing in Cambodia. The processes — cutting, shaping, welding, heat-treating, and finishing — transform the steel tubing into a finished bicycle frame with distinct characteristics and function. This level of fabrication constitutes a substantial transformation of the Chinese material. Although final assembly occurs in China using all Chinese components, the operations in China do not result in a substantial transformation. The frame gives the bike its overall shape, size, and character. The addition of components such as handlebars, wheels, and seats — though necessary — do not change the nature or use of the product already defined by the frame. |
| Ruling Date: July 10, 2025 |
N350564: The tariff classification of a plastic decorative tree from China
| HTS: 3926.40.0090, 9903.01.24; 9903.01.25, 5.3% + 20% + 10%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: The product under consideration is described as a beaded tree, which consists of pearl colored plastic spheres that are injection molded onto a string that is wrapped around and glued to a polystyrene foam core. These “beads” lack interior holes to allow them to be threaded. This ornamental article holds the general appearance of a pine or evergreen tree and is approximately 17 inches tall. |
| Reason: N/A |
| Ruling Date: July 10, 2025 |
N350711: The country of origin of integrated circuits
| Origin: South Korea |
| Item: The item concerned is a semiconductor integrated circuit (IC) referred to as an LED backlight controller which undergoes front-end wafer fabrication in South Korea and back-end assembly in China. The front-end manufacturing process that takes place in South Korea includes: Wafer fabrication, Coating, Exposure, Developing, Etching, Chemical Vapor Deposition. |
| Reason: The essential identity of the product is established during the front-end wafer fabrication process conducted entirely in South Korea. At this stage, the active circuitry and electrical characteristics are formed, including diffusion layers, transistor gates, well regions, and metal interconnect layers. These processes collectively define the logic and function of the final IC. The front-end manufacturing process that takes place in South Korea is both meaningful and complex, resulting in the creation of integrated circuits which incorporate all the essential circuitry needed to function. The integrated circuits do not undergo a substantial transformation as a result of the back-end manufacturing process that takes place in China. They retain their identity as integrated circuits with a predetermined end use. |
| Ruling Date: July 10, 2025 |
N350769: The country of origin of cooktop switch harnesses
| Origin: China |
| Item: The merchandise under consideration is described as a switch harness for use in a gas range, which is composed of a set of insulated cable conductors with multiple compression switches attached as well as an electrical connector at the end. The subject switch harness is used as a component in a gas range in order to act as the ignition trigger for the cooktop. The insulated wire harness and switch components are made in China and shipped to Thailand for assembly. In Thailand, the wire harness is placed within the switch base before the remainder of the switch parts, including the contacts and cam button, are assembled on top of the base. The switch cover is then placed over the assemblies and the finished harness is tested and packaged for shipment to the U.S. |
| Reason: the insulated wire as well as the switch components impart the character of the device. Further, the assembly procedures performed in Thailand are simple in nature and do not substantially transform the Chinese components into new and different articles of commerce. Based upon the facts presented, the country of origin of the switch harness will be China. |
| Ruling Date: July 10, 2025 |
N350799: The country of origin of wireless ear buds
| Origin: Philippines |
| Item: The items concerned are Bluetooth wireless earbuds and their charging case, the research and development for which is undertaken in China. The earbuds and their charging case (battery charger) are made from components sourced from the Philippines and China. The actual manufacturing/assembly steps are undertaken in the Philippines. |
| Reason: The manufacturing processes that take place in the Philippines are both meaningful and complex, resulting in the creation of wireless Bluetooth earbuds and their charging case. The various components used in the manufacturing process are substantially transformed into a different article with a new name, character, and use as a result of the processing that takes place within the Philippines. Therefore, the country of origin of the finished wireless Bluetooth earbuds and their charging case will be the Philippines. |
| Ruling Date: July 10, 2025 |