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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N345059: The tariff classification of women’s knit sweaters from China
| HTS: 6110.12.2030, 9903.01.24, 9903.01.25, 9903.88.15, 16% + 20% + 10% + 7.5%, “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: (con), Of wool or fine animal hair: (con.), Of Kashmir (cashmere) goats: Other: Sweaters: Women’s.” |
| Item: Style 1 is a women’s knit sweater constructed from 100% cashmere yarn. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The women’s sweater features a mock turtleneck, short sleeves with rib knit cuffs, and a straight rib knit hem. The garment extends to below the waist. Style 2 is a women’s knit sweater constructed from 100% cashmere yarn. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The women’s sweater features a mock turtleneck, short sleeves with rib knit cuffs, and a straight rib knit hem. The garment extends to below the waist. |
| Reason: N/A |
| Ruling Date: July 14, 2025 |
N350178: The tariff classification, country of origin, marking and eligibility for preferential treatment under the United States-Korea Free Trade Agreement of an instant noodle soup from South Korea and China
| HTS: 2104.10.0020, 9903.01.24; 9903.01.25; 9903.88.15, 3.2% + 20% + 10% + 7.5%, “soup and broths and preparations therefor ... dried.” |
| Origin: South Korea and China |
| UKFTA Eligibility: Yes |
| Item: The subject merchandise, “XL Ramen Noodles with Soup Mix (Hot & Spicy),” is described as a ready-to-cook instant food product consisting of a powdered soup base, dried fish cake/vegetable flake, and noodles. The product is packaged in 365-gram (12.87 ounce) rectangular plastic containers with a lid. Four noodle blocks are placed at the bottom of the container, with individually wrapped packages containing a powdered soup base and dried fish cake/vegetable flakes are placed on top. The noodles contain ingredients from China. The soup base packet contains ingredients predominantly from Korea and China. The dried fish cake/flakes are said to contain dried fish cake (Korea), dried carrot (China), and dried green onion (China). The component ingredients of the instant noodle product are produced by the following processes. The noodle component is manufactured in China by using wheat flour to produce the noodles, which are then mixed with other ingredients, formed into noodle shape, subsequent to steaming, frying in palm oil, drying and bulk packaging in plastic-wrapped units of 80 noodles per box. The dried fish cake/vegetable flakes are said to be produced in Korea by weighing and mixing the raw materials in accordance with a specific formula and packaging. To create a rich broth flavor, the soup base component is manufactured in Korea via extended weighing, mixing, heating, drying, transformation into powder, and packaging. |
| Reason: With respect to the individually wrapped dried fish cake/flakes, they are said to be produced in Korea by weighing and mixing pre-formulated ingredients which will result in a substantial transformation of the raw materials. Regarding the soup base, the processing in Korea which includes extended weighing, mixing, heating, drying and transformation into a powder will also result in a substantial transformation of the raw materials. Both individually wrapped packets contain ingredients which have lost their separate identities and have become an integral part of a new product – a food preparation. Lastly, concerning the ramen noodle component, it is manufactured in China by mixing the wheat flour with other ingredients, forming the noodle, steaming, frying in palm oil, drying and packaging. Accordingly, the ramen noodles are substantially transformed in China. The country of origin of the “XL Ramen Noodles with Soup Mix (Hot & Spicy),” instant food product is Korea and China. The proposed marking of the product as depicted from the sample provided states, “MADE IN KOREA,” in large white font on the label affixed to the package. This proposed language appears directly below the ingredients label and to the left of the nutritional information panel. Since the country of origin of the noodles is China, the proposed marking does not satisfy the requirements of 19 CFR 134 and 19 U.S.C. 1304 because it does not indicate the proper country of origin of all contents within the kit. Each component in the product, “XL Ramen Noodles with Soup Mix (Hot & Spicy),” must be marked to indicate its own country of origin. Therefore, the product label must be marked to indicate that the ramen noodles is "Made in," "Product of," or other words of similar meaning, China. The soup base and dried fishcake/vegetable flakes must be marked "Made in," "Product of," or other words of similar meaning, South Korea. Since the non-originating ingredients in the ramen noodles, soup base packet and dried fish cake/flakes packet are all classified in a Chapter other than Chapter 21, HTSUS, the tariff shift rule is met. Therefore, the product, “XL Ramen Noodles with Soup Mix (Hot & Spicy),” is an eligible good for preferential tariff treatment under the UKFTA. |
| Ruling Date: July 14, 2025 |
N350230: The tariff classification of an outdoor literature storage box from China
| HTS: 9403.60.8093, 9903.01.25; 9903.01.24; 9903.88.03, free + 20% + 10% + 25%, “Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” |
| Item: The “Community Book Sharing Library” is an untreated solid pine wood frame storage box for the free exchange of books in a community. The furniture piece may be placed indoors or outdoors. The furniture piece has a sloped roof, left and right door panels, 1 adjustable shelf, and 3 storage compartments that will allow for the placement of books or other objects. The dimensions approximate 16.14” in width, 16.93” in height, and 12.20” in depth. The furniture piece will be imported as a complete unit, flat -packed, and with all hardware included for assembly. |
| Reason: N/A |
| Ruling Date: July 14, 2025 |
N350276: The tariff classification of a wireless fiber photometry system from Japan
| HTS: 9027.50.4050, 9903.01.25, free + 10%, “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: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Electrical: Photometers.” |
| Item: The item under consideration is described as the TeleFipho, which is a wireless fiber photometry system designed for real-time monitoring of neural activity using fiber optic technology. It enables researchers to study brain activity in freely moving animals, offering flexibility and precision in neuroscience research. This system integrates wireless capabilities, allowing researchers to collect data without tethering, thereby reducing stress on experimental subjects and providing more natural behavioral observations. In operation, a fiber-optic cannula is surgically implanted into the target brain region of the research animal. A lightweight wireless headstage is attached to the implanted cannula. This headstage contains all the necessary optical components, including a light source, optical filters, and a photodetector. Genetically encoded fluorescent indicators are then expressed into the neurons of interest. The light source in the headstage emits excitation light through the fiber to the target area in the brain. When neurons expressing the fluorescent indicator become active, they fluoresce in proportion to the concentration of the molecules being measured (e.g., calcium or neurotransmitters). Some of this fluorescent light travels back through the fiber to the photodetector in the headstage. The headstage wirelessly transmits data from the photodetector to a base station via radio waves. The base station transmits the collected data to a computer for real-time viewing and analysis using TeleFipho software or other compatible software. |
| Reason: N/A |
| Ruling Date: July 14, 2025 |
N350285: The country of origin and marking of a mode shift actuator for top-loading washing machines
| Origin: Cambodia |
| Item: The product in question is a Mode Shift Actuator, which will be produced in China and Cambodia using components of these and other countries under two different production scenarios. Its role is to enable the transition between the top-loading washing machine’s agitating wash cycle and the spin/dry cycle by mechanically engaging or disengaging the agitator clutch. In production scenario 1, the gear motor, microswitch, and Tyco terminal and housing will be purchased from China. The plastic yoke, cam, and the bracket that holds these in place will be injection molded in Cambodia. The remaining components, including lead wires, switch quick connect, torsion spring, clips, screws, and tape will be purchased from either Cambodia, Taiwan, or India. All assembly, testing, and packaging will take place in Cambodia. In production scenario 2, the gear motor, microswitch, lead wires, switch quick connect and Tyco terminal and housing will be purchased from China. The yoke, cam, and bracket will be injection molded in Cambodia. The remaining components will be purchased from one of the non-China countries indicated in scenario one. As in scenario 1, all assembly, testing and packaging will take place in Cambodia. For both production scenarios, the Cambodian assembly operations include: 1) automated crimping or swaging of wires, leads, and connectors; 2) using automated equipment to screw the motor onto the bracket; 3) automated taping of the wire harness, and 4) aligning, pressing, and fitting together of the main components. |
| Reason: Although the Cambodian assembly operations are not particularly complex, the Cambodian-origin yoke, cam, and bracket impart the essential identity and function of the Mode Shift Actuator. These Cambodian components, when assembled with the gear motor, convert the rotational motion from the motor into linear displacement of the clutch, the core mechanical function of the Mode Shift Actuator. Considering the totality of the facts and circumstances presented, the country of origin of the Mode Shift Actuator, for both production scenarios, is Cambodia. |
| Ruling Date: July 14, 2025 |
N350286: The tariff classification of a plastic baby bottle, 3-in-1 starter pack, and accessory pack from China
| HTS: (3 items together) 3924.10.4000, 9903.01.24; 9903.01.63, 3.4% + 20% + 10%, “tableware, kitchenware…of plastics: tableware and kitchenware: other.” (accessory pack) 3924.90.0500, 9903.01.24; 9903.01.63, 9903.88.15, 3.1% + 20% + 10% + 7.5%, “other household articles…of plastics: other: nursing nipples and finger cots.” |
| Item: The first item is a “3-in-1 starter pack,” and an “accessory pack,” which will be imported together for retail sale. The “3-in-1 starter pack” consists of a collapsible plastic baby bottle, a silicone nipple, a plastic perforated snack insert, a plastic snack cup cover, and a plastic cap. The accessory pack consists of a silicone nipple top, a plastic cap, a plastic perforated snack insert, and a plastic snack cup cover. The second item is a single baby bottle, which includes a collapsible plastic baby bottle, a silicone nipple, and a plastic cap. The third item is an accessory pack, which includes a silicone nipple top, a plastic cap, a plastic snack perforated insert, and a plastic snack cup cover. These items are considered goods consisting of different components classified in two or more headings within the meaning of General Rule of Interpretation (GRI) 3. The 3-in-1 starter pack and the accessory pack will both be imported together for retail sale. |
| Reason: The 3-in-1 starter pack and the accessory pack will both be imported together for retail sale. The essential character is imparted by the plastic baby bottle. The baby bottle performs the primary role of providing a vessel to hold the liquid that the baby will drink. The other articles in the 3-in-1 starter pack and the accessory pack perform subordinate roles in relation to the bottles. Therefore, the baby bottle provides the item with the essential character within the meaning of GRI 3(b). For the single baby bottle, the essential character is imparted by the plastic baby bottle. The baby bottle performs the primary role of providing a vessel to hold the liquid that the baby will drink. Therefore, the baby bottle provides the item with the essential character within the meaning of GRI 3(b). For the accessory pack, the silicone nipple top provides the item with the essential character within in the meaning of GRI 3(b). |
| Ruling Date: July 14, 2025 |
N350303: The tariff classification of a walker bag from China
| HTS: 4202.92.9100, 9817.00.96, free, “other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents).” |
| Item: The article at issue, referred to as a walker “basket,” is a bag specially designed for attachment to mobility aids such as walkers and rollators, using adjustable hook-and-loop straps. It is constructed primarily from durable polyester fabric with mesh paneling and includes rigid plastic components for a flip-down tray and internal support. The bag includes multiple compartments: front and side mesh pockets, an interior mesh pocket, dividers, and slots designed to hold personal items, as well as a hook-and-loop and elastic strap to securely hold mobility tools such as reachers or canes. |
| Reason: The item is specifically designed for use by the handicapped for secondary classification purposes. Therefore, it satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a), and secondary classification 9817.00.96, HTSUS, would apply. |
| Ruling Date: July 14, 2025 |
N350304: The country of origin of microwave ovens from Thailand
| Origin: Thailand |
| Item: The products under consideration are described as “EM720 Microwave Ovens,” which are manufactured in Thailand through a three-stage process. In the first stage, key components are manufactured in Thailand from various raw materials. Specifically, the first stage involves four phases: The first phase involves the production of metal components from Chinese-produced steel materials. The base plate, outer case, etc., are all manufactured by stamping and other metal working techniques. The second phase involves the production of plastic components, from Chinese-produced plastic raw materials, in Thailand by an injection molding process to make the control panel, door panel and door gasket. The third phrase involves the production of the Printed Circuit Board Assemblies (PCBAs) from Chinese-produced components using surface mount technology (SMT). The fourth phase involves the production of magnetrons from Thai-produced components. The second stage involves the production of multiple subassemblies in Thailand including the control panel subassembly, door subassembly, lamp subassembly, fan subassembly, and the base plate subassembly. The control panel subassembly is comprised of the control panel frame, PCBA and membrane switch. The door subassembly is comprised of the door panel, door gasket, door window, door frame, among other components. The lamp assembly is comprised of the integrated lamp and lamp bracket. The fan assembly is comprised of the motor, plastic fan, and the fan guide. The base plate subassembly is comprised of the base plate, door lower hinge, rubber feet, high-voltage diode, capacitor holder and high-voltage capacitor. In the final stage, also performed in Thailand, the metal and plastic parts produced in Thailand, along with the subassemblies manufactured in Thailand, and the remaining parts from Thailand and China, will be placed on the main assembly line to produce the finished microwave ovens. |
| Reason: The Chinese components undergo processing in Thailand that is sufficiently complex and meaningful as to result in a substantial transformation, such that these components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Thailand. Thus, the country of origin for these EM720 Microwave Ovens will be Thailand. |
| Ruling Date: July 14, 2025 |
N350305: The tariff classification of oil paintings from China.
| HTS: 9701.91.0000, 9903.01.31; 9903.01.22; 9903.88.15, free + 7.5%, “Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques: Other: Paintings, drawings, and pastels.” |
| Item: Five paintings by Mr. Zhu Zhigang, who is recognized in art circles as a professional and has exhibited his works in the United States, Paris, China, Ukraine, and Italy, among others. Items 1 through 5 are his works of art created with acrylic paint on stretched cotton canvas, mounted on wooden frames, and each piece bears his signature in the lower right corner. Furthermore, additional information provided states, (1) the pieces are one-of-one, (2) the artist exercised his own aesthetic imagination and conception in creating the pieces, (3) the pieces are completely executed by hand, and (4) at no time during the creation of each piece was an electromechanical process incorporated. |
| Reason: N/A |
| Ruling Date: July 14, 2025 |
N350316: The tariff classification of the Yumbox Prêt food storage container from China
| HTS: 7323.93.0060,9903.01.24; 9903.81.90, 2% + 20% + 50%, “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Of stainless steel…Kitchen ware.” |
| Item: The item is referred to as the Yumbox Prêt. The container is reusable and durable and is designed for food storage. The rectangular container measures approximately 9 inches wide by 7 inches long and 2 inches deep. It consists of a stainless-steel tray with four molded compartments to hold various foods. The blue lid is made of acrylonitrile butadiene styrene (ABS) plastic with an integrated silicone gasket and latch mechanism that provides a tight, leak-proof seal. The tray and lid are permanently joined together. The word “Yumbox” is written on the top of the lid. The item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The Yumbox Prêt food storage container consists of a stainless-steel tray with four molded compartments and an ABS plastic lid. |
| Reason: The stainless-steel tray or the ABS plastic lid imparts the essential character. |
| Ruling Date: July 14, 2025 |