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:
N342907: The tariff classification of a Nespresso coffee maker component from Switzerland
| HTS: 8516.90.9000, 3.9%, "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: parts: other.” |
| Item: A replacement part for the Nespresso Vertuo domestic use coffee maker. The unit is a scanner that uses a laser beam to read the barcode on the inserted coffee pod to allow the machine to identify it. The onboard electronics translates this data and sends it to the main board for processing, which is then used in brewing the coffee. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2024 |
N342916: The country of origin of an electric bread maker
| HTS: Thailand |
| Item: An electric bread maker. The raw materials and parts will be sourced from China, Thailand, South Korea, and Japan, with the bread maker having a substantial Thai-origin parts content. All plastic parts will be injection-molded in Thailand using resins of Japanese, South Korean, and Chinese-origin. Further, a number of metal parts will be formed in Thailand from Chinese-origin stainless steel, to include: the lid case, oven fuse holder, chassis, body, upper bowl shaft, drive shaft, heater guide, pulley nut, and fixed plate. The following steel and aluminum parts will be of Chinese-origin: the upper bowl shell, upper coupler, upper fixed plate, bowl, motor pulley, bowl base, bowl adapter, and the mixing paddle. The printed circuit board assembly (PCBA), which directs operation of the bread maker, will be assembled in Thailand using various Chinese origin microcomponents. The mounting, wave soldering, and testing of the PCBA will all occur in Thailand. |
| Reason: Once the production of these bread makers moves to Thailand as indicated, with many of the parts being manufactured in Thailand, that the remaining Chinese, South Korean, and Japanese sourced components would undergo enough of a change to afterwards emerge with a new name, character, and use that is different from what they possessed prior to processing, thus completing a substantial transformation. Therefore, when the subject bread maker is being assembled in Thailand, the country of origin for it will be Thailand. |
| Ruling Date: Oct. 18, 2024 |
N342926: The tariff classification of tabletop decorations from China
| HTS: (1) 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” (2) 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: Infinity (tunnel) Lights, which each consist of battery-powered, illuminated, plastic tabletop decorations. (1) Two are Christmas themed. (2) Two are generic decorations. Each item features LED illumination when activated by a slide switch. The item is powered by three included AAA batteries. When powered on, the illumination provides a three-dimensional tunnel effect to the decorations. The items are said to be sold as decorations for Christmas. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2024 |
N342960: The tariff classification of a Hide & Seek Rock Painting Kit from China
| HTS: 3213.10.0000, 9903.88.03, 6.5% + 25%, Artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: Colors in sets. |
| Item: A hide & seek activity where children will hide and find rocks around their neighborhood after they have painted and decorated them. The subject product encourages children to engage in a fun and interactive activity that mirrors geocaching. The kit is comprised of a variety of components intended for painting, decorating, hiding, and finding the included river stones. The kit includes 15 river stones, 10 standard paints in assorted colors, 30 transfer stickers, a paint brush, a paint palette, 30 plastic googly eyes, instructions on how best to hide and find the stones, and information on geocaching. This product is primarily designed for play and entertainment of children ages 6 and older. The plastic components are made of durable, non-toxic materials suitable for children’s use. |
| Reason: The essential character is imparted by the paints, paint brush, and paint palette (colors in sets). |
| Ruling Date: Oct. 18, 2024 |
N343080: The tariff classification of a costume from China and Vietnam
| 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 costume identified as Pink Dragon Ninja which consists of a hooded pullover top, pull-on pants, foam waist sash and face mask and features large, visible, loose overlock stitching around the hood opening, long sleeves and foam epaulettes. The arm ties are raw and unfinished and only attached to the top by one small tab of hook and loop fastener. The hem bottom is raw and unfinished. The seams are stitched with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top imparts the essential character of the set. |
| Ruling Date: Oct. 18, 2024 |
N343088: The tariff classification of tabletop decorations from China
| HTS: (1) 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” (2) 8543.70.9860, 9903.88.02, 2.6% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” |
| Item: Five items identified as Infinity (tunnel) Lights, which each consist of battery-powered, illuminated, plastic tabletop decorations. (1) Three are Halloween themed. (2) The other two are generic. Each item features LED illumination when activated by a slide switch. The item is powered by three included AAA batteries. When powered on, the illumination provides a three-dimensional tunnel effect to the decorations. The items are said to be sold as decorations for Halloween. |
| Reason: N/A |
| Ruling Date: Oct. 18, 2024 |
N342719: The tariff classification of an agglomerated glass slab from Vietnam
| HTS: 7020.00.6000, 5%, “Other articles of glass: Other” |
| Item: Slabs made of glass (86%) and resin (14%). The slabs vary in size from approximately 106 -138 inches long by 56 -79 inches wide and vary in thickness from .39 inches to 1.18 inches. After importation the slabs will be cut, polished, and finished with customized edges and used as kitchen and bathroom countertops, walls, and in floor applications. |
| Reason: The glass component imparts the essential character of the slab. |
| Ruling Date: Oct. 17, 2024 |
N342849: The tariff classification of sensors from China
| HTS: Browan Object Locator (1): 9031.80.8085, 9903.88.01, free + 25%, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” Browan PIR Motion Sensor (2): 8543.70.9860, 9903.88.02, 2.6% + 25%, Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” Browan Sound Level Sensor (3): 9027.89.4590, 9903.88.01, free + 25%, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Electrical: Other.” |
| Item: The Browan Object Locator, which is a device designed for asset tracking. Users can monitor the location of pets, personal objects, or valuable assets. Upon purchase, the user will receive access to a mobile app that will enable the user to visually follow any asset to which the tracker is attached. The user will have push notifications, battery alerts, and geofence capabilities letting the user know if the assets are moving or stationary. The device communicates data back to a gateway or cloud application, which then triggers alerts like notifications or alarms on connected devices (e.g., smartphones). The object locator utilizes Long Range Wide Area Network (LoRaWAN) connectivity to communicate the location of the device. The Browan Passive Infrared (PIR) Motion Sensor (2), which is a sensor that detects occupancy or motion in homes or buildings for security purposes. The sensor can also be utilized in facility management systems to optimize facility usage or cleanliness for desks, conference rooms, bathrooms, etc. The activity is sensed by the heat of the individual in the room. Additionally, it transmits regular uplinks of the room's current occupancy every hour when unoccupied or every 10 minutes when occupied. The Browan Sound Level Sensor (3), which is a sensor device that converts sound pressure into an electrical signal. This signal can then be used to measure the sound level in decibels (dBA). The Sound Level Sensor utilizes LoRaWAN connectivity to provide, measure, and investigate sound levels in decibels in a variety of building environments. |
| Reason: General Interpretative Rule 3(c) provides that goods shall be classified under the heading which occurs last in numerical order among those (heading 8517, data transmitter, heading 8526, GNSS receiver, and heading 9031, accelerometer). |
| Ruling Date: Oct. 17, 2024 |
N342885: The tariff classification of surface covered laminated veneer lumber panels from China
| HTS: 4412.41.0000, 9903.88.03, free + 25%, Laminated veneer lumber; With at least one outer ply of tropical wood. |
| Item: Laminated veneer lumber (LVL) that has been surface covered with medium density fiberboard (MDF). The imported panels will measure 4’ wide by 9’ long by 18mm thick. The LVL consists of several jabon (a tropical wood) veneers laminated one on top of the next with grains oriented parallel to one another. The LVL measures 13mm in thickness. There is a 2.5mm-thick layer of MDF laminated onto the face and back of the LVL panel. |
| Reason: N/A |
| Ruling Date: Oct. 17, 2024 |
N342924: The country of origin of clock spring assemblies for vehicles
| Origin: South Korea |
| Item: Clock spring assemblies consisting of a wire harness attached to a cylindrical plastic housing within which is a flexible printed circuit ribbon cable with connectors at each end. The assembly is installed within the steering column of a vehicle and allows for the electrical systems and controls on the steering wheel to be connected to the vehicle’s electrical system while still allowing for the wheel to turn. These connections include the ignition, steering wheel controls, airbag, among others. |
| Reason: The function and character of the article is imparted by the completed wire harness. The device is primarily used for conducting and connecting electrical components within the vehicle, which may be enhanced by the presence of the ribbon cable and housing but is not significantly altered in a way to change the character of the harness. Further, the assembly process performed in China is not significantly complex to render the individual insulated conductors into a new and different article of commerce. |
| Ruling Date: Oct. 17, 2024 |