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:
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N338945: The country of origin of an electric bread maker
| Country of Origin: Thailand when assembled in Thailand |
| Item: The Zojirushi bread maker is a thermoelectric appliance which makes a rectangular two-pound loaf of bread, and has settings which also let it produce cake, dough, sourdough starter, jams, and meat loaf. The interior of the unit features twin kneading blades, for thorough kneading of doughs. It has a 13-hour delay timer and an auto shut-off function for safety. It has a large viewing window to allow the owner to observe bread baking and is operated by an LCD control panel. Initially, a significant majority of the components will still be sourced from China, but over time, many of the plastic parts of the bread maker will ultimately be injection-molded in Thailand resins. These components would include: the lid, control panel, printed circuit board (PCB) holder, water cup, water spoon, vent cover, oven spacer, switch plate, LCD holder, switch spacer, double pulley, and single pulley. |
| Reason: If the production of these bread makers moves to Thailand as indicated, with many of the parts being manufactured in Thailand, that the remaining Chinese 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. |
| Ruling Date: April 4, 2024 |
N338889: The tariff classification of a molded plastic cooler from China
| HTS: 4202.12.2120, 9903.88.03, 20% + 25%, "Trunks, suitcases, and similar containers: with outer surface of plastics: structured, rigid on all sides." |
| Item: A rigid cooler that is constructed of molded plastic. The outer surface material is the molded plastic. The cooler is structured and rigid on all sides. It features one handle on each side and two latches to secure the lid. The cooler is designed to provide storage, protection, portability, and organization to food and beverages while traveling. |
| Reason: N/A |
| Ruling Date: April 4, 2024 |
N338830: The tariff classification, country of origin, and marking of a comforter set
| HTS: 9404.40.1000, 4.4%, "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” |
| Country of Origin: Pakistan |
| Marking: Acceptable |
| Item: The Border Garden Comforter Set. It consists of a polyester-batting filled full/queen comforter and two non-quilted shams. They are printed with a floral design on a beige background and do not contain embroidery, lace, braid, edging, trimming, piping or applique. The sham is sewn along three sides and has an opening with an overlapping flap along the fourth side to secure a pillow. In Pakistan, The cotton griege fabric is woven in Pakistan and the fabric is shipped to China. In China the fabric is printed and undergoes finishing operations, including desizing, scouring, singeing, bleaching, mercerizing, drying, washing, mechanical and chemical finishing, and shrinking, the fabric is cut into panels for the comforter and the shams, the sham panels are sewn into shams, the comforter panels are sewn into comforter shells, the comforter shells are filled with Chinese-origin polyester batting and sewn closed, and the shams and comforters are packaged for export. |
| Reason: (HTS) The comforter imparts the essential character to the set (Country of Origin) The greige fabric was formed in Pakistan. |
| Ruling Date: April 4, 2024 |
N338752: The tariff classification, country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) for a polyurethane prepolymer from Canada
| HTS: 3909.50.5000, 6.3%, "amino-resins, phenolic resins and polyurethanes, in primary forms: polyurethanes: other" |
| Country of Origin: Canada |
| USMCA: Eligible |
| Item: A polyurethane prepolymer that is characterized by its easy dispersion in water. It demonstrates excellent bonding strength and water resistance and is highly suitable for spray foam applications. Polymeric methylene diphenyl diisocyanate (Polymeric MDI or PMDI) of Chinese origin and Poly(ethylene glycol) monomethyl ether (polyol) of U.S. origin are imported to Canada. The Batch Reaction process at Wanhua’s plant in Canada transforms it. |
| Reason: (Country of origin/USMCA) The batch reaction process used to process the polymeric MDI and polyethylene glycol into Wannate 9134, polyurethane prepolymer is defined as a chemical reaction. |
| Ruling Date: April 4, 2024 |
N338747: The country of origin of a loaded strut
| Country of Origin: Vietnam |
| Item: A loaded strut assembly, which is intended to be sold as an aftermarket good for passenger vehicles. The strut assembly includes a shock absorber, strut mount, coil spring, and additional components. The main function of the assembly is to generate a damping force through the spring and strut to absorb the corresponding vibration and keep the car body stable. The components of the loaded strut are made in China, Vietnam, and Thailand. The Chinese and Thai components are imported into Vietnam for final assembly with the Vietnamese components. |
| Reason: The final assembly of the loaded strut occurring in Vietnam, which determines its character and its country of origin. |
| Ruling Date: April 4, 2024 |
N338685: The tariff classification of Grapeseed Extract and Pine Bark Extract from France
| HTS: 1302.19.4140, 1%, “Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Other: Ginseng; substances having anesthetic, prophylactic or therapeutic properties: Other: Other.” |
| Item: The Premium Grape OPC, BIOMBALANCE and Masquelier's French Pine Bark Complex. The first two merchandise are extracts derived from the common grape vine (Vitis vinifera), while the latter is an extract derived from maritime pine (Pinus Pinaster). These materials are imported for use as ingredients in the manufacture of finished products such as consumable health gummies, tablets, and capsules. The solvent-obtained extracts have not been advanced by chromatographic purification or reverse osmosis or any other additional purification methods. |
| Reason: N/A |
| Ruling Date: April 4, 2024 |
N339259: The tariff classification of knit and woven upper body garments from Vietnam
| HTS: (1) 6110.30.3053, 32%, "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other." (2) 6110.30.3059, 32%, "women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women’s.” |
| Item: (1) A men’s cardigan-style garment. The garment features a full front opening with a zippered closure that extends to the top of a stand-up collar; a zipper garage at the top of the collar; long, hemmed sleeves; a zippered inset pocket on the left chest; zippered side seam pockets below the waist; a pen pocket on the lower left sleeve; unsecured pockets on the inside front panels; and a straight, loose-fitting, hemmed bottom. (2) A women’s cardigan-style garment. The garment features a round neckline; a full front opening with a zipper closure; a zipper garage at the top of the collar; long, hemmed sleeves; a zippered pocket on the lower left sleeve; unsecured, side panel patch pockets below the waist; zippered pockets below the waist; back yoke with mesh venting; and a loose-fitting, hemmed bottom that extends below the waist. (3) A women’s jacket. The garment features a full front opening with a zipper closure that extends through the top of a stand-up collar; zippered pockets below the waist; a zippered chest pocket; a pen pocket on the lower left sleeve; an unsecured pocket on the inside, right front panel; and a self-fabric, banded bottom. |
| Reason: N/A |
| Date: April 5, 2024 |
N339116: The tariff classification of a scissor lift from China
| HTS: 8427.90.0020, 9903.88.03, free + 25%, “Fork-lift trucks; other works trucks fitted with lifting or handling equipment: Other trucks: Aerial work platforms of a kind described in statistical note 3 to this chapter.” |
| Item: A micro push around scissor lift is a type of aerial work platform used by workers to access overhead work areas. It consists of a platform, equipped with a retractable guardrail system, that is attached to an electrically powered scissor mechanism mounted atop a chassis with caster wheels. The scissor lift is not self-propelled and needs to be manually positioned by a worker prior to operation. |
| Reason: N/A |
| Ruling Date: April 5, 2024 |
N339039: The country of origin of a Pliers Wrench
| Country of Origin: China |
| Item: A Pliers Wrench. This hand-operated tool allows the user to grip pipes, nuts, plates, and other irregularly shaped work pieces. The tool is designed with jaws that can adjust to multiple positions at a variety of widths and has handles that are at an angle to the jaws. It is also characterized by a grooved joint, which allows the user to move the handles apart to increase jaw size and enlarge grip capacity. The grooved joint incorporates a push-button mechanism that facilitates the opening and closing of the jaws. The Pliers Wrench is produced in two countries, South Korea and China. The three main components of the tool include a one-piece upper jaw and handle, a lower handle, and a lower jaw. The one-piece upper jaw and handle and lower handle are forged to their approximate size and shape in South Korea from Chinese-origin steel bars. These components are then shipped to China where each are machined, polished, and heat-treated. Additionally, the grooved joint is milled into the upper handle and a hole is drilled into the lower handle. The lower jaw is completely manufactured in China, through a steel casting process. Next, the one-piece upper jaw and handle, the lower handle, and Chinese-origin lower jaw are assembled with a Chinese-origin push-button mechanism. This includes a pivot, flat spring, rivet, and button. Finally, the handles are PVC dipped and the finished Pliers Wrench is packaged for retail sale. |
| Reason: The lower jaw, which is entirely manufactured in China, is a vital component to the finished tool’s functionality. We also note the importance of the grooved joint, which is milled in China, and the Chinese-origin push-button mechanism. |
| Ruling Date: April 5, 2024 |
N338928: The tariff classification of gloves from China
| HTS: 6116.10.6500, 9903.88.15, 7 + 7.5%, “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated, covered or laminated with plastics or rubber: Other: Without fourchettes: Other: Other.” |
| Item: A knit work glove with an extended cuff that has been fully dipped in polyvinyl chloride (PVC) plastic on the exterior. The glove also features thermoplastic rubber molding on the back side. |
| Reason: N/A |
| Ruling Date: April 5, 2024 |