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:
N342448: Classification and country of origin determination for a tufted puff; 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2)(ii); tariff shift
| HTS: 6302.93.1000, 6.2%, “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” |
| Origin: China |
| Item: Two hand towels consisting of round pieces of polyurethane foam, approximately 1 inch thick, completely covered with 100 percent polyester tufted fabric. The tufts are created by inserting polyester chenille yarn into a polyester woven fabric to form a looped pile outer surface. The items feature a 100% cotton narrow woven fabric hanging loop that measures approximately 7 ¾ inches long and comprises 2.2 percent of the product’s total weight. The puff measures approximately 5 ½ inches in diameter.In China, the polyester tufted and knit fabrics are formed, the fabrics are cut, the tufted fabric is sewn with an opening left to fill, and the assembled shells are exported to Vietnam. In Vietnam, the foam is formed, narrow woven cotton fabric is formed, the tufted fabric shell is filled with foam, and the shell is sewn closed with a cotton loop. |
| Reason: The woven fabric forming the hanging loop is not more than 7% of the total weight of the good for the items; therefore, the narrow woven cotton fabric is disregarded in determining the country of origin of the good in accordance with Section 102.13. The country of origin is the single country in which the remaining fabrics are formed by the fabric making process, that is, China. |
| Ruling Date: Sept. 24, 2024 |
N342480: The country of origin of a two-handle faucet and a single-handle faucet
| Origin: Taiwan |
| Item: A two-handle faucet and single-handle faucet. The valve assemblies are manufactured in Taiwan, and with the remaining components manufactured in China, are assembled into the finished faucets in China. Specifically, the manufacturing process in Taiwan begins with the compressing, sintering, grinding, polishing, and surface finishing of the ceramic raw material into finished ceramic discs. Through injection molding, the stem and outer valve assembly housing are manufactured. In the single-turn Trove model, the pivot turn assembly and slider plate are injection molded. The seals and O-rings, rubber pieces that form seals in the valve assemblies, are manufactured through vulcanization or a similar method. Grease is applied to certain components and all valve assembly components are assembled into the outer housing. At that point, the assembled and completed valve assemblies are subjected to various testing in Taiwan for quality assurance purposes prior to export to China. The remaining components manufactured in China are primarily injection molded. Both models contain decorative zinc die-cast bodies and handles, and an injection molded spray head. Finally, the assembled faucets undergo additional testing in China for quality assurance purposes. |
| Reason: The operations performed in China are not complex or meaningful enough to substantially transform the article. The valve assemblies exported from Taiwan to China have a pre-determined use to make finished faucets. They remain unchanged, and they perform the essential function of controlling the flow of hot and cold water. Although the other components manufactured in China, particularly the handles, spouts, faucet bodies, and the aesthetic elements imparted thereon are important factors as they not only provide ease of use but may play a role in the consumer’s decision-making process, the valve assemblies impart the essence of the finished faucets. The country of origin of both faucets will be Taiwan. Accordingly, the subject products will not be subject to the Section 301 trade remedy. |
| Ruling Date: Sept. 24, 2024 |
N342374: The tariff classification and country of origin of Treprostinil Injection in dosage form
| HTS: 3004.39.0050, 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, containing hormones or other products of heading 2937: Other: Other.” |
| Origin: England |
| Item: Treprostinil Injection, imported in solution vials is a medicinal preparation containing Treprostinil, a synthetic analog of prostacyclin (PGI2), as the active ingredient. It is a prostacyclin vasodilator indicated for the treatment of pulmonary arterial hypertension. The active pharmaceutical ingredient, Treprostinil, is manufactured in England and that the finished injection solution in dosage form is made in India. In India, the Treprostinil will be mixed with inactive ingredients to produce the final Treprostinil Injection solution in dosage form. |
| Reason: The mixing of the active ingredient, Treprostinil (made in England), with the inactive ingredients into the final injection solution in dosage form in India does not result in a substantial transformation and the country of origin will be England. |
| Ruling Date: Sept. 23, 2024 |
N342522: The tariff classification of a dual-axis solar tracker system 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: The subject item is a dual-axis solar tracker referred to as the Shandong Huayue Altena Series Dual Sun Tracker system (“the tracker”). The tracker is a mechanical apparatus whose function is to orient a solar photovoltaic panel/module array mounted on the tracker’s frame to face directly towards the sun throughout the day. Sunlight captured by the panels is used to generate electricity. The dual axis platform tilts and angles in order to follow the sun’s movements for optimal reception. At the time of importation, no solar panels/modules are included. |
| Reason: N/A |
| Ruling Date: Sept. 23, 2024 |
N342524: The tariff classification of dispensing machines from Taiwan
| HTS: 8486.40.0020, free, “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 [Chapter 84]; parts and accessories: Machines and apparatus specified in note 11(C) to [Chapter 84]: For assembling semiconductor devices or electronic integrated circuits”. |
| Item: Five series of robotic dispensing machines for surface mount technology (SMT) dispensing operations. The dispensing machines perform various bonding, sealing, and coating applications in connection with the assembly of semiconductors, LEDs, and electronics. They are principally used to apply epoxies, adhesives, solder paste, and other fluid materials in connection with semiconductor device and integrated circuit assembly or “packaging,” including dam and fill, LED encapsulation, Chip Scale Package (CSP), Chip on Board (COB) encapsulation, and ball grid array (BGA) for integrated circuits. The packaging process shields the semiconductor die from physical damage, moisture, and other environmental conditions. |
| Reason: N/A |
| Ruling Date: Sept. 23, 2024 |
N342247: The country of origin of optical transceiver modules
| Origin: Phillipines |
| Item: The item concerned is referred to as the CDGR4+ optical transceiver. In use, the subject merchandise is plugged into network routers and switches in data centers and used to convert an electrical signal to an optical signal for long-distance, high-speed data transmission. At the receiving end, another transceiver receives the optical signal and converts it back to an electrical signal.The subject merchandise consists of four main components: the main printed circuit board assembly (“Main PCBA”); the power printed circuit board assembly (“Power PCBA”); two transmitter optical subassemblies (“TOSA” or “TX”); and two receiver optical subassemblies (“ROSA” or “RX”).Within the Philippines, the main PCBA is manufactured from components/elements of various counties of origin. The main PCBA is the foundation of the subject merchandise. |
| Reason: The manufacturing processes that take place within the Philippines to create the main PCBA is both substantial and complex. The character of this product is imparted by the main PCBA which would be considered the dominant component of this assembly. The assembly/manufacturing process that takes place in China does not change the end use of the main PCBA. The PCBAs do not undergo a substantial transformation as a result of the Chinese processing. Therefore, since a substantial transformation does not occur as a result of the Chinese processing, the country of origin for marking purposes would be the Philippines upon importation into the United States and as such, the Section 301 trade remedy would not be applicable. |
| Ruling Date: Sept. 20, 2024 |
N342332: The tariff classification of a trigger-based automotive maintenance machine from China
| HTS: 8481.80.5040, 9903.88.03, 3% + 25%, Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of other materials: Pressure spray can valves. |
| Item: A device that dispenses chemicals to maintain and service automobile air conditioning systems. The article is comprised of a plastic housing which contains and attaches to various components, including, but not limited to an internal trigger-actuated, spring-loaded valve, grip-actuated trigger, trigger battery, LCD and PCB (printed circuit board) assembly, button, sensors, and braided hose. The device will not be imported with any container of specialty chemicals. |
| Reason: N/A |
| Ruling Date: Sept. 20, 2024 |
N342447: The tariff classification, country of origin for marking purposes, and status under USMCA of aluminum framework for a canopy
| HTS: 7610.90.0080, 5.7%, "Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other." |
| Origin: Canada |
| USMCA: Yes |
| Item: The aluminum framework for a freestanding, outdoor canopy, available in different sizes. The framework will not be imported with the covering for the canopy. The framework consists of four posts, four corner beams, and a track support beam. The posts and beams are produced from aluminum billets of Turkish origin that are shipped to and extruded in Canada. Other manufacturing operations performed on the aluminum posts and beams in Canada include cutting, tapping holes, welding (base plates to posts), and powder coating. After the work is completed in Canada, the components are packaged with fasteners and then shipped to the United States (U.S.). In the U.S., the framework is assembled, the cover is added, and the completed canopy is attached to a patio, porch, or deck. |
| Reason: Because the aluminum framework/structure (i.e., posts and beams) imported into the U.S. from Canada is classified in heading 7610, the change in tariff classification must be made in accordance with section 102.20(n), Section XV: Chapters 72 through 83, heading 7606 - 7615, HTSUS, which requires “A change to heading 7606 through 7615 from any other heading, including another heading within that group. The aluminum billets of Turkish origin meet the tariff shift requirement in the rule of origin cited above. Since the non-originating aluminum billets meet the requisite tariff shift, the country of origin for marking purposes is Canada. The aluminum framework consisting of the posts and beams comprises non-originating materials. Therefore, the framework is not considered a good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i) and (ii). In order to satisfy the rule of origin in GN 11(o), all the non-originating materials/components must meet the tariff shift requirements. The non-originating components (i.e., aluminum billets) meet the required tariff shift. Since the non-originating aluminum billets meet the requisite tariff shift, the aluminum framework/structure is considered an originating good and therefore, is eligible for preferential treatment under the USMCA. |
| Ruling Date: Sept. 20, 2024 |
N342491: The tariff classification of a woman’s jacket from Vietnam
| HTS: 6211.43.1078, 16%, Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. OR if the dickey is imported separately: 6217.10.9510, 14.6%, Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of cotton. |
| Item: A woman’s sleeveless jacket constructed from 68% polyester, 29% viscose, and 3% elastane woven fabric. The lined jacket extends from the shoulders to the hip area and features a notched collar, two front pockets below the waist, a full front opening secured by a button closure, and a detachable dickey constructed from 70% cotton, 27% nylon, and 3% elastane woven fabric. The dickey has a shirt style collar and a full front opening with eight button closures. When the dickey is attached by buttons to the jacket, it gives the garment the appearance of a sleeveless jacket worn with a sleeveless blouse. The jacket and dickey are separable components that are adapted to each other, are mutually complementary, and together form a whole that would normally not be sold as separate parts. Although the jacket is complete and is of a type that would be sold separately, the attachable dickey clearly would not have any use without the jacket with which it was designed to be worn. |
| Reason: N/A |
| Ruling Date: Sept. 20, 2024 |
N342495: The tariff classification of paper shopping bags from China
| HTS: 4819.30.0040, 9903.88.03, free + 25%, Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Sacks and bags, having a base of a width of 40 cm or more: Other. . |
| Item: A paper shopping bag is constructed of paper weighing 170 grams per square meter. The bag measures 22” wide by 16” high by 8” deep. There is a paperboard insert to stabilize the bottom of the bag. The two tube handles are constructed of knitted paper yarn. The handles are threaded through the holes near the top of the bag and are secured with a knot at each end. |
| Reason: N/A |
| Ruling Date: Sept. 20, 2024 |