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:
N342526: The classification of portable grill stands from China
| HTS: (Article 2, Article 3, Article 5) 9403.20.0050, 9903.88.03, free + 25%, "Other furniture and parts thereof: Other metal furniture: Household: Other: Other." (Article 1, Article 4) 9403.70.8015, 9903.88.04, free + 25%, “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” |
| Item: Five grill carts/stands that are made in China: Article 1 is a wheeled grill cart with a folding stainless-steel side table designed for the Pulse 2000 Electric Grill. The body and legs are made of non-reinforced, non-laminated plastic. Article 2 is a scissor-type folding powder-coated tubular steel and plastic wheeled cart. Article 3 is a stationary steel and plastic grill stand designed for the Weber Q Grills. The non-reinforced, non-laminated plastic base sits atop a non-collapsible frame with four powder-coated steel legs and a powder coated steel center shelf. Article 4 is a collapsable polypropylene plastic stand with an attachable side table for the Lumin Electric Grill. It is made of non-reinforced, non-laminated plastic.Article 5 is a collapsable stand for the Weber Traveler 17" and 22" Portable Griddles. It has two non-reinforced, non-laminated plastic tables that slide out on either side when in use to reveal a black sheet-metal surface, as well as four tubular-steel legs, one at each corner, that fold out when in use. |
| Reason: N/A |
| Ruling Date: Oct. 3, 2024 |
N342576: The tariff classification and country of origin of body-worn cameras and a docking station
| HTS: (cameras) 8525.89.5050, 9903.88.03, free + 25%, “Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Television cameras, digital cameras and video camera recorders: Other: Other: Other.” (dock) 8504.40.9550, free, “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” |
| Origin: China |
| Item: Two cameras, designed to be worn on the body, contain a rechargeable lithium-ion battery. The T500 cameras capture images onto non-removable storage that cannot be accessed by the user. The Trusted T500 Dock, which is described as an enclosure having a printed circuit board assembly (PCBA) with eight specialized electrical sockets and static converting circuitry. The Dock converts the supplied 100-240 VAC electricity to 15 VDC and charges the body-worn camera batteries by inserting the camera into the socket. |
| Reason: Scenario one: the main PCBA and the sensor PCBA with the camera lens, are made in China, and contribute to the main functionality of the finished product. The complex manufacturing production of the PCBAs, which includes placement and soldering of numerous individual components onto a bare PCBs, creates functional PCBAs that results in a substantial transformation of the components to produce PCBAs of Chinese origin. Further, in this case, both of the PCBAs are made in China and the assembly process performed in the U.K. wouldn't substantially transform the PCBAs of Chinese origin into a new and different article of commerce with a name, character, and use distinct from that of the exported good. Accordingly, the outcome of the first scenario, would be considered a product of China.In regard to the second origin scenario for the body worn camera, the main PCBA is populated and manufactured in Vietnam. The sensor board with lens is made in China through complex manufacturing, which includes placement and soldering of numerous individual components onto bare PCBs, including the lens. The dominant feature of the body worn camera is the Chinese sensor board that includes the lens, since it is responsible for providing the main function of the body-worn camera, which is to capture images. The manufacturing process performed in the U.K., would not substantially transform the sensor board or the lens into a new and different article of commerce with a name, character, and use. Accordingly, the outcome of the second scenario, would also be considered a product of China. |
| Ruling Date: Oct. 3, 2024 |
N342704: The tariff classification of vane blades from India
| HTS: 7326.90.8688, 2.9%, other articles of iron or steel: other…other. |
| Item: Stainless steel vane blades. The vane blade is “Cut/Stamped from flat stainless steel sheet metal. Of varying sizes and profiles: 6 inches x 6 inches x 0.125 inches thick (largest) to 1.25 inches x 3.5 inches x 0.078 inches thick (smallest).” The individual blades are welded to a steel flange to create a diffuser that promotes even fluid distribution inside a pump connector. The vane blades will be boxed individually and loaded onto a crate. |
| Reason: N/A |
| Ruling Date: Oct. 3, 2024 |
N342733: The country of origin of extension cords
| Origin: Vietnam |
| Item: Extension cords manufactured in various lengths, color, and thickness intended for household use in either an indoor or outdoor capacity. The subject extension cords are comprised of a copper wire conductor that is covered with PVC insulation and fitted with a plug at one end and a receptacle at the other. The cables are rated at 125 Volts. The manufacturing process occurs in Vietnam and begins with Vietnamese single copper wire being stranded to the specific thickness. This conductor is then encapsulated with PVC insulation via the extrusion process before it is cooled and cut to length. Then Chinese-origin power plugs and sockets are attached to each end of the cable. Once the cables are fully assembled, they are packaged for shipment to the United States. |
| Reason: The copper conductor, which originates from Vietnam, imparts the character of the finished article. Further, the addition of the Chinese power plugs and sockets do not substantially transform the insulated conductor into a new and different article of commerce with a name, character, and use distinct from the individual components. The origin of the various extension cords, represented by the below part numbers, will be Vietnam. |
| Ruling Date: Oct. 3, 2024 |
N342837: The country of origin of a USB Hub
| Origin: Taiwan |
| Item: An aluminum enclosure containing a printed circuit board assembly (PCBA) that has multiple connection ports and sockets, such as USB, HDMI, SD card slots, and an RJ45 port. In use, the Hub is connected to an automatic data processing machine for the purpose of connecting peripherals, such as a mouse, keyboard, and/or monitor, as well as memory cards and network connectivity.The Hub is assembled in Taiwan by placing the PCBA into the aluminum housing, installing a plastic end cap, and conducting quality and functional testing. The PCBA is manufactured in Taiwan by soldering individual electronic components onto a bare printed circuit board. |
| Reason: The assembly of the PCBA in Taiwan by soldering individual electronic components onto a bare board results in a substantial transformation of the components to produce a PCBA of Taiwanese origin. Furthermore, the PCBA, which functions to interconnect the peripherals to the attached computing device, establishes the character of the Hub. Based on the information provided, the USB-C 11-in-1 Hub, is considered a product of Taiwan. |
| Ruling Date: Oct. 3, 2024 |
N342921: The tariff classification of a children’s book from China
| HTS: 4901.99.0093, 9903.88.15, free + 7.5%, “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers).” |
| Item: A spiral-bound, softcover book, measuring 5.25” x 7.63”, and containing 80 illustrated pages. The book contains activities, quizzes and conversation-starting questions for friends to get to know each other. For example, the book has spaces for the owner to fill in their favorites (color, book, food, etc.) and a corresponding page to fill in the BFF’s favorites. Additional pages define zodiac sign traits, list flowers corresponding to birth-months, prompt the user to draw their dream birthday cake, and provide a recipe for making a sandwich cookie mini “cake,” just to name a few. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Oct. 3, 2024 |
N342566: The tariff classification of Clindamycin Phosphate and Benzoyl Peroxide Gel 1.2%/5% in dosage form, from India
| HTS: 3004.32.0000, 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: Containing corticosteroid hormones, their derivatives or structural analogues.” |
| Item: Triamcinolone Acetonide Ointment 0.05 % belongs to a class of medications called corticosteroids. It is indicated for the relief of the inflammatory and pruritic manifestations of corticosteroid responsive dermatoses. |
| Reason: N/A |
| Ruling Date: Oct. 1, 2024 |
N342626: The country of origin of handheld cable and antenna analyzers
| Origin: Malaysia |
| Item: Battery-operated, handheld cable and antenna analyzers, which are devices designed to provide impedance and fault location measurements within a frequency range spanning from 1MHz to 6000MHZ (SK-6000-TC) and 1MHZ to 4500MHz (SK-4500-TC). The devices are utilized across many industries including cellular networks, broadcast, paging, and tactical military. The components for both products are sourced from several countries including the United States (direct digital synthesis, digital signal processor, analog to digital converter, mixer, RF connector, digital integrated circuit, RF amplifier and linear regulator), Malaysia (RF transmit board, power board, label, stickers, packing material, USB thumb drive, soft pouch, stylus pen, and RF cable), China (battery, shielding, chamber kit, plastic parts, cable, capacitor, power adapter, and calibration kit), Japan (operational amplifier, radiator, sensor with digital interface kit, and inductor), and Taiwan (crystal resonator, capacitors, and resistors). In Malaysia, once the components are sourced and obtained, an incoming inspection is performed on the materials, with the product then ready to go into manufacturing. The manufacturing includes a five-step process before importation to the U.S., which includes obtaining the printed circuit board assemblies (PCBA), Radio Frequency Printed Circuit Board tuning, assembly (screwing and gluing the pieces together), programming (also to include calibration and testing) and finally labeling. The PCBA boards are created in a separate Malaysian factory using surface mount technology (SMT) to populate the boards utilizing materials listed above from various countries. The programming and calibration step transforms the PCBA boards from being used for any model to a specific model using a specific frequency. |
| Reason: The assembly process performed in Malaysia is considered complex and results in a substantial transformation. The manufacturing involves an assembly process of over 20 different parts that do not have the ability to perform as analyzers prior to their manufacturing process. The PCBA boards (RF transmit board, power board, etc.) are all produced in Malaysia using a surface mount technology. This process incorporates many of the smaller parts that are shipped from other countries. While the assembly at the final processing facility involves mostly simple assembly, it is clear that the totality of work performed in Malaysia is complex, transforms the individual components, and generates a working analyzer. This is a new and different article of commerce with a name, character, and use distinct from the individual components. |
| Ruling Date: Oct. 2, 2024 |
N342703: The tariff classification of a motor vehicle seat component from Japan
| HTS: 9401.99.1085, free, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of seats of a kind used for motor vehicles: Other.” |
| Item: A seat component constructed of metal (steel) and rubber that will be permanently affixed to the metal frames of motor vehicle seats. The dimensions approximate 5.07” in length, 4.02” in width, and 1.32” in height. The dynamic damper assembly contains no upholstery, no cushions, seat base, legs, or armrests. |
| Reason: The dynamic damper assembly is a composite good comprised of different materials (metal, rubber). The metal and rubber materials are adapted one to the other, are mutually complementary, and together they form a unitary whole. The subject merchandise incorporates 2 metal plates affixed between 4 rubber bushings. The metal plates will be permanently installed and suspended between the motor vehicle’s seat frame. The plastic material will absorb shock and the metal material will counteract, minimize, and eliminate seat vibrations and shaking while driving. The subject merchandise will be placed at one or more specific locations within a seat. The metal material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The dynamic damper assembly essential character, as a whole, is imparted by the metal materials. |
| Ruling Date: Oct. 2, 2024 |
N342796: The tariff classification of a woman’s dress from Vietnam
| HTS: 6204.42.3050, 8.4%, Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of cotton: Other: Other: Other: Other: Women’s. |
| Item: A woman’s dress constructed from both knit and woven components. The upper portion extends from the shoulders to the waist and is constructed from 97% polyester and 3% spandex knit fabric. The lower portion extends from the waist to the ankle area and is constructed from 97% cotton and 3% spandex woven fabric. The sleeveless dress features a round neckline and a hemmed bottom. Because the dress is constructed from both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. |
| Reason: N/A |
| Ruling Date: Oct. 2, 2024 |