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:
N342133: The country of origin and applicability of Section 301 Trade Remedies of a DC-DC Converter
| Origin: Malaysia |
| Item: A bidirectional voltage converter that is designed to transform the voltage of a DC power source, such as battery storage, to a desired voltage level. The DPS-500 Converter is manufactured in Malaysia by assembling an insulated gate bipolar transistor Module, an inductor kit, a control panel, a capacitor module, electrical contactors, a heater, and busbars, into an electrical chassis. The IGBT module, which functions to convert the electricity and control the amount of power that is output from the converter, is manufactured in Malaysia along with the control panel and the inductor kit. The chassis enclosure, capacitor module, and busbars are manufactured in China. The electrical contactors are made in Mexico, and the heater is made in Italy. |
| Reason: The assembly of the inductor kit, the IGBT module, the capacitor module, the various electrical connections, and the control board, by inserting, screwing, bolting, etc. is not sufficiently complex so as to render a substantial transformation of the components being assembled. Furthermore the IGBT module, and to a lesser degree the inductor kit and control board, establishes the function of the electrical converting apparatus because they are the articles within the machine that converts the electricity and produces the desired electrical outputs. Nonetheless, as both the IGBT module, the inductor kit, and the control board, are each articles of Malaysia, and the assembly work is performed in Malaysia, the DPS-500 Converter is a product of the Malaysia for origin and marking purposes. |
| Ruling Date: Sept. 11, 2024 |
N342139: The tariff classification of gloves from Pakistan
| HTS: 6116.92.8800, 9.4%, “Gloves, mittens and mitts, knitted or crocheted: Other: Of cotton: Other: Other: Without fourchettes.” |
| Item: A string-knit work glove constructed from 56% cotton, 44% polyester. The glove features a sewn-on knit cuff. |
| Reason: N/A |
| Ruling Date: Sept. 11, 2024 |
N342202: The tariff classification of Human Buccal and Saliva from the United Kingdom
| HTS: 0511.99.4070, 1.1%, “Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: Other: Other: Other…Other.” |
| Item: Human Buccal and Saliva samples. The former is collected by rubbing a sterile swab against the inside of the cheeks. The latter is collected from an individual spitting into a collection tube or via a specialized collection device. A buccal sample is commonly used for DNA extraction, and genetic testing while a saliva sample is used for hormone analysis, genetic testing and disease diagnostics. Both samples which are not intended for therapeutic purposes, will be used for clinical trials, laboratory research or diagnostic testing. The samples will be packaged in sample collection tubes and then shipped in an ambient box via courier. |
| Reason: N/A |
| Ruling Date: Sept. 11, 2024 |
N342250: The tariff classification of plastic traffic cones from China
| HTS: 3926.90.9989, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: Other: Other.” |
| Item: (1) Orange polyvinyl chloride (PVC) traffic cones. They are molded in one piece with black rubber bases and will come in a variety of heights and weights, for example one is 28 inches in height and weighs seven pounds and another is 36 inches in height and weighs 15 pounds. (2) An orange plastic navicade. This item includes a 48-inch orange plastic cone with a top handle and a black rectangular rubber base. It weighs 30 pounds. They both feature white reflective tape to enhance visibility at night. |
| Reason: N/A |
| Ruling Date: Sept. 11, 2024 |
N342266: The tariff classification and country of origin of a miscellaneous edible preparation
| HTS: When processed as a beverage, 2106.90.9973, 6.4%, “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Preparations for the manufacture of beverages: Other.” When not processed as a beverage preparation (capsules, tablets, gummies, protein bars, etc.), 2106.90.9998, 6.4% “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other: Other: Other: Other.” |
| Origin: South Korea |
| Item: The item “Branched-Chain Amino Acid (BCAA) Powder,” is a miscellaneous edible preparation for human consumption. The preparation is a mixture and is not derived of a single ingredient; the ingredient composition is a formulation of leucine (45-55%), isoleucine (22.5-27.5%), valine (22.5-27.5%) and sunflower lecithin (0.5-1.0%). In South Korea, the Chinese leucine, isoleucine, valine, and the sunflower lecithin raw materials will undergo milling, sieving, mixing, classification, and drying in specific ratios, intervals, and temperatures; the formulation will undergo additional mixing and sieving to determine appearance, particle size, and water content percentages; the formulation will then undergo additional mixing and sieving to determine additional appearance and yield percentages. In South Korea, the formulation will then be inspected and packaged for export to the United States. |
| Reason: The Chinese raw material ingredients lose their identity during manufacture and undergo a substantial transformation in South Korea to become a BCAA formulation, thereby, taking on a new name, character, and identity. |
| Ruling Date: Sept. 11, 2024 |
N342353: The country of origin of a planter dolly
| Origin: China |
| HTS: 9403.20.0050, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other metal furniture: Household: Other: Other." |
| Item: A wheeled circular platform designed to display and move potted plants. It measures 15" in diameter and 3" high. The top plate is made of cold-rolled sheet steel with multiple flower petal-shaped cutouts emanating from the center. A steel ring of square tubing is welded to the underside of the top plate for strength. The top plate sits atop four steel swivel castors with plastic treads, two of which have locking brakes. The castors are affixed to nuts welded to the underside of the top plate. The planter dolly is powder coated, has a maximum capacity of 250 lbs., and weighs approximately 3.7 lbs. It will be sold in packages of two through big box stores for home use. |
| Reason: The Chinese-origin top plate -- the planter dolly’s single most expensive component that accounts for more than one third of the material costs -- is already dedicated for use as a planter dolly part when imported into Cambodia, provides the functionality of supporting the planter and is largely responsible for the planter dolly’s aesthetic appearance. The Chinese-origin castors, which account for almost half of the material costs, provide the planter dolly with mobility (the planter dolly’s primary functionality) and lift the planter so that it does not mar the floor (the planter dolly’s secondary functionality.) The ring tube welded to the underside of the top plate is the sole component manufactured in Cambodia. Although it provides rigidity to the planter dolly, it cannot be seen, its manufacture is relatively inexpensive and simple and requires little specialized manufacturing equipment or skill -- in short, it is only a minor component. The act of welding the nuts to the top plate, performing metal finishing operations and affixing the castors to create a finished planter dolly are all relatively simple operations that account for slightly more than one quarter of the total cost of the article. The Chinese top plate, castors and nuts are not substantially transformed by the operations performed upon them in Cambodia, so the country of origin of the Planter Caddy remains that of its principal components, China. |
| Ruling Date: Sept. 11, 2024 |
N342421: The country of origin of automotive wire
| Origin: Vietnam |
| Item: Automotive Primary Wire, which is a general purpose wire used primarily in automobiles, boats, trucks, and other motor-driven conveyances. The subject wires are comprised of a copper wire conductor that is covered with PVC insulation and not fitted with any connectors. The finished wire cable is intended for use at or under 60V. After importation, the wire cable will be further assembled into wire harnesses per the needs of the end user.The manufacturing process occurs in Vietnam and begins with Vietnamese single copper wire being stranded to the specified thickness. This conductor is then encapsulated with PVC insulation via the extrusion process before it is cooled, cut to length, and then packaged for shipment to the U.S. The packaging is purchased from China. |
| Reason: The copper conductor, which originates from Vietnam, imparts the character of the finished article. Further, no foreign components are added that would alter the character of the wire and create a new and different article of commerce. The origin of the Automotive Primary Wire will be Vietnam. |
| Ruling Date: Sept. 11, 2024 |
N342499: The tariff classification of garments from Vietnam. Correction to Ruling Number N340925
| HTS: 6110.20.2069, 16.5%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other." |
| Item: Correction to Ruling Number N340925, dated July 16, 2024, which contained a clerical error in the classification number of style F2425M634. A men’s cut and sewn pullover constructed from 56% cotton, 40% polyester, and 4% elastane double-knit fabric. Item features a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; an embroidered logo on the center chest; two woven pockets with vertical zippered closures on the front panel below the waist; and a rib knit bottom band. There is a woven overlay on the center hood and three woven overlay stripes extending along each shoulder and sleeve from the neckline to the cuff. |
| Reason: N/A |
| Ruling Date: Sept. 11, 2024 |
N342533: The tariff classification of a children’s book from China
| HTS: 4901.99.0070, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Hardbound books.” |
| Item: The book is titled “Little People: Everyone, Everywhere.” The book is a hardcover board book, containing 12 illustrated pages. The book’s text relates a poem celebrating diversity that “explores the simple joys that connect us all.” The poem starts on page one and continues, a few lines per page, to the last page. Color illustrations roughly mirror the poem’s words. For example, one page contains the lines, “Everyone, everywhere between mountains and seas, likes a warm, cozy blanket and a cool blowing breeze.” The picture on the same page depicts three children enjoying a picnic in the mountains. |
| Reason: The poem contained in “Little People: Everyone, Everywhere” can stand alone, even without the pictures, and it is the main draw of the book. The text is not subsidiary to the pictures. Rather, the pictures are subsidiary to the poem and help brighten the experience of reading it. Therefore, the books do not qualify as “picture books” of heading 4903, but are classified with the books of heading 4901. |
| Ruling Date: Sept. 11, 2024 |
N340424: The tariff classification and country of origin of Glycine, CAS No. 56-40-6
| HTS: 2922.49.4300, 4.2% “Oxygen-function amino-compounds: Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: Other: Other: Amino acids: Glycine (Aminoacetic acid).” |
| Origin: South Korea |
| Item: Glycine (CAS No. 56-40-6) is a nonessential amino acid also known as aminoacetic acid. It will be used as a sweetener. |
| Reason: The glycine is manufactured in South Korea from magnesium bisglycinate sourced from China and hydrochloric acid sourced from South Korea. The processing performed in South Korea demonstrates that a chemical reaction occurs when an aqueous solution of magnesium bisglycinate is acidified by the addition of hydrochloric acid, producing glycine. The country of origin of the glycine will be South Korea. |
| Ruling Date: Sept. 10, 2024 |