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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N352286: The tariff classification of paper tape from China
| HTS: 4811.41.2100, 9903.01.24; 9903.01.25; 9903.88.03, free + 20% + 10% + 25%, “Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: Other: In strips or rolls.” |
| Item: The product under consideration is kraft paper tape. The tape is packaged in rolls measuring two inches wide and 50 meters long. The tape is constructed of kraft paper that is coated with adhesive. The tape is self-adhesive and does not require moistening to activate the adhesive before it can be adhered to a surface. |
| Reason:N/A |
| Ruling Date: Aug. 28, 2025 |
N352319: The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of men’s outerwear from Mexico
| HTS: 6201.30.8051, 9.4%, “Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Of cotton: Other: Other: Other: Other: Other: Men’s.” |
| USMCA Eligibility: Yes |
| Item: The submitted sample, Style P4J0551A “Goodnight Grizzly,” is a men’s waist-length jacket. Part of the front panels and the collar are constructed from 60% polyester and 40% acrylic knit fabric. The remainder of the garment is constructed from 100% cotton woven fabric. The lined garment has a full front opening with a five-button closure, a pointed collar, patch pockets at the waist and buttoned cuffs. The cotton woven fabric originates in the United States. The polyester/acrylic knit fabric, for the front panels and collar, is manufactured in China. The fabric is cut, sewn and assembled into the finished garment in Mexico. The sewing thread, used to assemble the components, is formed and finished in Mexico. |
| Reason: The jacket is an article of mixed components; the essential character is imparted by the woven fabric. |
| Ruling Date: Aug. 28, 2025 |
N352602: The country of origin of patch cord assemblies
| Origin: U.S. |
| Item: The merchandise under consideration is described as five models of a fiber optic patch cord assembly, which are further described as fiber optic cables that consist of a fiber optic core, which consists of multiple optical fibers depending on the model number. The manufacturing process for all 5 parts is substantially similar and begins with the creation of the optical fiber in the United States. |
| Reason: The fiber cores manufactured in the United States impart the character of the finished cables. Further, the assembly process performed in China, including the addition of the covering and connectors, does not substantially transform the cores into new and different articles of commerce as their end use is predetermined and they perform the primary function of transmitting the data signals. |
| Ruling Date: Aug. 28, 2025 |
N352649: The tariff classification of a seat from China
| HTS: 9401.71.0031, 9903.01.24; 9903.01.25; 9903.88.04, free + 20% + 10% + 25%, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other.” |
| Item: A folding aluminum metal frame upholstered seat. The seat will be mounted to a pedestal post that is permanently affixed to the structural frame of a fishing boat. Seating will be provided for a single individual. The seat foundation and backrest are constructed of foam encased in polyvinyl chloride (PVC). |
| Rreason: N/A |
| Ruling Date: Aug. 28, 2025 |
N352709: The country of origin of a plastic serving dish and plastic dipping bowls
| Origin: Vietnam |
| Item: The item under consideration is a plastic serving dish and three plastic dipping bowls, which are all made of melamine plastic. The oblong-shaped plastic serving dish accommodates and holds three round plastic dipping bowls. The articles are designed for serving of snacks, sauces, and condiments. The raw materials are sourced from Vietnam. The production process that takes place in Vietnam is divided into four phases. |
| Reason: N/A |
| Ruling Date: Aug. 28, 2025 |
N331822: The tariff classification of double weave cotton upholstery fabric from China
| HTS: 5212.23.6090, 9903.01.24; 9903.01.25; 9903.88.03, 7.8% + 20% + 10% + 25%, “Other woven fabrics of cotton: Weighing more than 200 g/m2: Dyed: Other: Other: Other.” |
| Item: Flexsteel Pattern 974 (Priya) is a woven fabric of double weave construction. The fabric weighs 323.1 g/m2 and is composed wholly of staple fibers, of which 69.5% cotton and 30.5% linen. The fabric has an acrylic coating applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2025 |
N351756: The tariff classification of Carbidopa and Levodopa Extended-Release Capsules in dosage form, from India
| HTS: 3004.90.9240, 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: Other: Other: Medicaments primarily affecting the central nervous system: Other.” |
| Item: Carbidopa and Levodopa, imported in 23.75/95 mg, 36.25/145 mg, 48.75/195 mg and 61.25/245 mg capsules, is a combination medication containing Carbidopa and Levodopa as the active ingredients. It is indicated for the treatment of Parkinson’s disease, post encephalitic parkinsonism and symptomatic parkinsonism that may follow carbon monoxide intoxication or manganese intoxication. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2025 |
N351782: The country of origin of fans
| Origin: Thailand |
| Item: The products at issue are a 20" Floor Fan, a 20" Shroud Fan, a 16" Pedestal Fan and a 24" Drum Fan. Each fan is primarily comprised of a power cord, electrical components, a motor, and fan blades that are encased in protective front and rear grilles. Certain models feature casters and a pedestal that consists of a tube with a base. With respect to origin, the final assembly occurs in China and consists of components from China and Thailand. |
| Reason: The final assembly processes that occur in China are rather simple and do not constitute a substantial transformation. The assembly steps consist of mounting fan blades to a motor, which are joined or fastened to other components using screws. As such, it is to the origin of the motor and the fan blades, as these components are the essential components of the four fans. Therefore, as the origin of the motor and the fan blades is Thailand, the origin of the four fans is Thailand. |
| Ruling Date: Aug. 27, 2025 |
N351806: The tariff classification of five air mattresses from South Korea
| HTS: 3926.90.7500, 9903.02.56, 4.2% + 15%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [p]neumatic mattresses and other inflatable articles, not elsewhere specified or included.” |
| Item: Air mattresses composed of an air support system equipped with high-tensile strings (threads), a high-resilience foam topper, outer fabrics, and is operated by an electronic controller. |
| Reason: N/A |
| Ruling Date: Aug. 27, 2025 |
N351810: The country of origin of fluid ends
| Origin: South Korea and China |
| Item: The products at issue are standard fluid ends featured as three-cylinder and five-cylinder models. The fluid ends are a component of a piston pump used in hydraulic fracturing and in the oil and gas industry. There are two manufacturing scenarios. In scenario one, rectangular shaped blocks are formed in China using a smelting, electroslag remelting and forging processes. The steel block forgings are then exported to South Korea to shape the outer surfaces and to drill cylinders. For scenario two, the smelting, electroslag remelting, forging and rough machining of the blocks are completed in South Korea. The final machining of the blocks and the assembly processes described above occur in China. |
| Reason: The final assembly processes are rather simple and do not constitute a substantial transformation. Inserting and pressing components into a housing does not change the shape, character, or predetermined use of the inputs. Instead, it is the origin of the housing determines the origin of the fluid end, as it is the essential component of the product. It contributes to the pressurization process, encases the internal components, and accounts for 90% of the finished product’s value. Therefore, as the origin of the housing is South Korea for scenario one, the country of origin of the fluid ends for scenario one is South Korea. For scenario two, the block becomes a specialized housing in China. Therefore, as the country of origin of the housing is China, the country of origin of the fluid ends for scenario two is China. |
| Ruling Date: Aug. 27, 2025 |