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:
N337269: The country of origin of sodium sulfite tablets
| Country of Origin: Thailand |
| Item: Powdered sodium sulfite manufactured in Thailand using a proprietary manufacturing process. Sodium sulfite is an inorganic salt with the chemical formula Na2SO3. It is an ionic compound containing two sodium cations and one sulfite anion. Sodium sulfite is a white, water-soluble, crystalline solid with a sulphurous, salty taste. The Thailand manufacturer ships the powdered sodium sulfite in paper bags to a tablet compression company in China. The tablet compression company in China transfers the powdered sodium sulfite from the paper bags into their powder blender and adds proprietary binding agents into their powder blending machine. The powder sodium sulfite and powder proprietary binding agents are blended for a period of time. The percentage of each product in the blender is 93% powdered sodium sulfite and 7% powder proprietary binding agents. |
| Reason: The mixing, addition of binding agents, and tablet compression in China using powdered sodium sulfite from Thailand, does not result in a substantial transformation of the primary ingredient of Thailand origin. |
| Ruling Date: Jan. 24, 2024 |
N337883: The tariff classification of a textile costume from China
| HTS: 9505.90.6000, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." |
| Item: A child-sized costume identified as DP Core Belle Dress F23 which consists of a man-made textile pullover dress. The flimsy spaghetti strap dress features a single ply fold over neckline, armholes, and deep back opening with large, visible, loose overlock stitching. The deep back opening is closed with a single small tab of hook and loop fastener. The half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the dress with one row of long, loose straight stitching. The bottom of the hem is finished with large, visible, loose overlock stitching. Although there is some styling on the garment, the dress is not well-made. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2024 |
N337767: The tariff classification of a single-axis solar tracker from China
| HTS: 8479.89.9599, 9903.88.03, 2.5% + 25%, “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” |
| Item: A decentralized single-axis solar tracker known as the Trina Solar Vanguard 1P. It is used extensively in large-scale solar power projects. The tracker is a mechanical apparatus that aligns solar panels with the sun’s path, enhancing their exposure to direct sunlight for optimal energy generation. It is initially positioned towards the sun and electronically maneuvers to follow the sun’s trajectory across the sky, boosting the solar plant’s energy output. Decentralized solar trackers serve a single photovoltaic (PV) module, meaning they have a single motor per tracking row. |
| Reason: The Trina Solar Vanguard 1P tracker is not a part or a series of parts for tariff classification purposes, but rather a complete article with individual functions. |
| Ruling Date: Feb. 5, 2024 |
N337760: The tariff classification of window and door frame inserts from China
| HTS: 7326.90.8688, 9903.88.03, 2.9% + 25%, "other articles of iron or steel, other, other…other." |
| Item: A window and door frame insert. This insert is a rectangular-shaped iron tube. These dimensions are specifically tailored to seamlessly integrate with standard vinyl door profiles (sashes). The inserts are manufactured through a two-stage process that begins with extrusion and concludes with precision laser cutting. The size, material, and pre-fabricated slots and holes ensure that the insert reinforces and supports the window and door sash in a straight position to prevent warping or bending. After the subject insert is imported into the United States, it will be inserted into the window and door profile to strengthen and stabilize the frame in which it is used. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2024 |
N337700: The tariff classification, country of origin, and USMCA eligibility of four bathroom vanities
| HTS: 9403.60.8081, free, "Other furniture and parts thereof: Other wooden furniture: Other: Other." |
| Country of Origin: Canada |
| USMCA Eligibility: Eligible |
| Item: The four bathroom vanities are made of an assembled wood cabinet base, an engineered stone countertop and either one or two ceramic sinks. The components are boxed separately to prevent damage during transit but are secured and shipped together on one pallet as one complete bathroom vanity and they are sold together as one bathroom vanity. For vanity styles 1 and 3, the raw wood for the cabinet base (interior frame, exterior panels, drawer boxes, doors, legs, etc.) is cut to size, drilled, glued, sanded, sprayed, and assembled into a finished cabinet in Canada. For vanity styles 2 and 4, the raw wood is cut to size, wrapped in melamine (for cabinet interior frame and drawer boxes), or wrapped in a wood veneer (for exterior panels, drawers, and doors), edge banded, sprayed, drilled, and assembled into a finished cabinet in Canada. |
| Reason: (HTS + Country of Origin) The cabinet base imparts the essential character to a bathroom vanity. (USMCA) Since the non-originating materials (wood, countertop, sink), make a permissible tariff shift under GN 11(o), Rule 4(A) to Chapter 94 when manufactured into vanities in Canada, the subject vanities originate under the USMCA using preference criterion “B.” |
| Ruling Date: Feb. 5, 2024 |
N337642: Classification and country of origin determination for a chenille bathmat; 19 CFR 102.21(c)(2); tariff shift
| HTS: 5703.39.2030, 6%, “Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area.” |
| Country of Origin: Vietnam |
| Items: A striped looped pile bathmat of tufted construction. The pile is formed from pink and white polyester chenille yarns that are inserted into a preexisting base of a single layer of white nonwoven fabric and a single layer of woven fabric formed from man-made strip measuring less than 5 mm in width. The tufted fabric is laminated to a layer of foam approximately 1/4 inch thick and is backed with a non-skid polyvinyl chloride (PVC) coated polyester fabric. In China, the chenille yarns are formed and dyed, the polyester coated PVC is formed, and the nonwoven, woven, and knitted fabrics are formed. In Vietnam, the chenille yarns are tufted into woven and nonwoven fabrics, the foam is formed, the foam and PVC are laminated to tufted fabric, the fabric is cut to size, knitted binding is sewn along the edges, and the product is packaged and exported to United States. |
| Reason: (Country of Origin) As all of the materials make the tariff shift in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam. |
| Ruling Date: Feb. 5, 2024 |
N337641: Classification and country of origin determination for a chenille bathmat; 19 CFR 102.21(c)(2); tariff shift
| HTS: 5703.39.2030, 6%,“Carpets and other textile floor coverings (including turf), tufted, whether or not made up: Of other man-made textile materials: Other: Other: Measuring not more than 5.25 m2 in area”. |
| Country of Origin: Vietnam |
| Item: A solid colored looped pile bathmat of tufted construction. The pile is formed from black polyester chenille yarns that are inserted into a preexisting base of a single layer of black nonwoven fabric and a single layer of woven fabric formed from man-made strip measuring less than 5 mm in width. The tufted fabric is laminated to a layer of foam approximately 1/4 inch thick and is backed with a non-skid polyvinyl chloride (PVC) coated polyester fabric. In China, the chenille yarns are formed and dyed, the polyester coated PVC is formed, and the nonwoven, woven, and knitted fabrics are formed. In Vietnam, the chenille yarns are tufted into woven and nonwoven fabrics, the foam is formed, the foam and PVC are laminated to tufted fabric, the fabric is cut to size, knitted binding is sewn along the edges, and the product is packaged and exported to United States. |
| Reason: (Country of Origin) As all of the materials make the tariff shift in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam. |
| Ruling Date: Feb. 5, 2024 |
N337604: The tariff classification of a pipe rack module from Canada
| HTS: 7304.19.1060, free, "Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel: line pipe of a kind used for oil or gas pipelines: other: of iron or nonalloy steel: having an outside diameter of 215.9 mm or more but not exceeding 406.4 mm: having a wall thickness of 12.7 mm or more." |
| Item: The Module 114C is an integral part of the overall interconnecting facility modularized pre-fabricated pipe rack system at Nanushuk Processing Facility (NPF). It has a steel structure that supports the processing and utility piping that runs between various modules within the facility. This is a modularized unit for ease of site construction, complete with all electrical heat tracing and insulation to make up the complete unit. In addition to the steel structure, Module 114C contains 25 seamless pipes that transport the oil deposits from the reservoir to the processing facility. Of the 25 pipes, 20 are said to be nonalloy steel and five are said to be alloy steel. |
| Reason: The majority of the pipes are manufactured to a line pipe specification of API 5L. The pipes with an outside diameter between 219.10 mm and 355.6 mm and with a wall thickness of 12.7 mm or greater predominate in occurrence and by weight. |
| Ruling Date: Feb. 5, 2024 |
N337584: The tariff classification of a kayak handle from China
| HTS: 3926.90.2500, 9903.88.15, 6.5% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Handles and knobs, not elsewhere specified or included, of plastics.” |
| Item: The PVC & Polypropylene Kayak Handle is a carry handle for a kayak. It consists of a black polypropylene textile webbing strap, injection molded polypropylene plastic blades at each end of the strap, a polyvinyl chloride (PVC) plastic inner rod which is wrapped by the webbing and provides structure to the handle, and a yellow PVC plastic handle that is injection molded around the webbing. |
| Reason: The plastic components significantly predominate over the webbing material, and are considered to impart the essential character to this article. |
| Ruling Date: Feb. 5, 2024 |
N337441: The tariff classification of a coated sour food ingredient from Spain
| HTS: 2106.90.9998, 6.4%, “food preparations not elsewhere specified or included . . . other . . . other . . . other.” |
| Item: A confectionary encapsulated acid coating composed of citric acid and vegetable fat. The product will be packaged in 25 killogram cardboard boxes with LDPE inner liners. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2024 |