Recent CBP NY Rulings

October 24, 2025 |Customs 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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N351321: The tariff classification of a costume from China and Vietnam.

HTS: 9505.90.6000, 9903.01.24; 9903.01.25, free + 20% + 10%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.

Item: An adult-size costume identified as Rugged Renaissance Pirate which consists of pullover vest, pullover top, waist sash, belt, head tie, hat, wrist cuffs and boot tops, and features visible, loose overlock stitching on the back neck and armholes, the front V-shaped neck and armholes are turned and stitched. The flimsy half elastic waist consists of a strip of narrow exposed elastic stitched directly to the back of the vest with one row of long, loose straight stitching. The bottom hem is raw and unfinished. The vest is stitched together with one row of long loose straight stitching.

Reason: The flimsy man-made knitted textile vest provides the essential character of the set.

Ruling Date: July 23, 2025

N351403: The tariff classification of a costume from China and Vietnam

Item: A toddler-size costume identified as Lil' Harlequin Jester which consists of a long-sleeved pullover dress, petti-skirt, waist sash, separate collar, headpiece, and foam handheld jester and features large, visible, loose overlock stitching around the neck. The neck also has a deep back opening with raw, unfinished edges, closed with a single small tab of hook and loop fastener. The sleeves have narrow, exposed elastic stitched on at the wrist with a single line of long loose straight stitching, in addition to raw, jagged cut edges at the sleeve opening, giving a tattered effect. The flimsy waist consists of exposed elastic stitched directly to the dress with a single line of long, loose straight stitching. The hem bottom of the dress also features raw, jagged cut edges.

Reason: The flimsy man-made knitted textile dress provides the essential character of the set.

Ruling Date: July 23, 2025

N343421: The tariff classification of a plastic water bottle from China

HTS: 3924.10.4000, 9903.01.24; 9903.01.25, 3.4% + 20% + 10%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.”

Item: A double-walled insulated water bottle, which has a tapered cylindrical shape with a flat bottom. The water bottle has a body, a twist-off lid, and a pull-top drink spout. The body and the lid of the water bottle are made of 100% polypropylene (PP). The drink spout is made of silicone plastic material.

Reason: N/A

Ruling Date: July 22, 2025

N348376: The country of origin of magnesium aluminate spinels

Origin: Germany

Item: The spinels would be used for their general refractory attributes for such items as steel ladle shapes, monolithics, bricks for steel applications, concretes, and in functional ceramics (e.g. sliding gate plates or purging plugs) used in the steel industry at operating temperatures up to ~ 1.750°C. In China, magnesium oxide and aluminum oxide feedstocks are mixed and transformed into a non stoichiometric magnesium aluminate spinel (Mg1-3xAl2+2xO4) with particle dimensions of approximately 2 centimeters. In Germany the spinel is crushed in various forms of crushing machines, with iron by products from earlier processing removed by magnets. As a result of these operations the spinel does not undergo any chemical reactions and the particle dimensions are reduced to a range of 2 micrometers to 6 millimeters.

Reason: In Germany, the Chinese spinel particles are reduced in size, and the residual iron is removed, which changes the particle’s physical state but not their chemical composition. As a result of the German operations, the spinel particle’s apparent porosity and bulk specific gravity are changed. As a result of the German operation, changes made to the spinels make it suitable for a more specific use as a raw material for a specific type of end-use product.

Ruling Date: July 22, 2025

N350517: The country of origin and marking of fruit products

Origin: France and Guatemala

Item: A pineapple puree product, made with frozen pineapple chunks from Costa Rica which are imported into France where they undergo the following manufacturing processes in France: screening, blending, pasteurizing, storage, and blast freezing. A banana puree product, made with bananas from Guatemala which are processed into a banana puree in Guatemala through manufacturing steps which include peeling, mashing, and filtration. The banana puree is imported into France where it undergoes the following manufacturing processes: pumping, blending, pasteurizing, storage and blast freezing.

Reason: The operations performed in France to the pineapple result in a substantial transformation creating a product with a different name, character, or use. Accordingly, the country of origin of the pineapple puree product is France. Unlike the final pineapple puree product that is manufactured from frozen pineapple chunks, the final banana puree product is made out of imported raw materials that already possess the character and use of the final product. Accordingly, the banana puree product does not undergo a substantial transformation and will remain a product of Guatemala.

Ruling Date: July 22, 2025

N350623: The country of origin of CV axles

Origin: China

Item: The articles under consideration are CV axles, which are used in passenger vehicles. The production process of CV axles involves multiple stages of precision machining and assembly in Vietnam using Chinese origin parts. It begins with machining steps that require precision and advanced equipment.

Reason: The processes in Vietnam are only finishing operations. Although some may appear complex, they do not physically alter the components rendering them a new name, character, or use. As a result, no substantial transformation occurs in Vietnam.

Ruling Date: July 22, 2025

N350730: The tariff classification of cannabis vaporizers from China

HTS: (Items 1-4) 8543.40.0000, 9903.01.24; 9903.01.25, 9903.88.02, 2.6% + 20% + 10% + 25%, “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: electronic cigarettes and similar personal electric vaporizing devices: other.” (Item 5) 8507.60.0020, 9903.01.24; 9903.01.25, 9903.88.15, 3.4% + 20% + 10% + 7.5%, "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries: Other."

Item: Five personal vaporizer devices for use with non-tobacco and non-nicotine substances. The first four items contain vaporizing technology. The final item consists of a hand-held battery unit, within which is the primary heating chamber which does not contain a heating element, but only allows for an electrical connection to power an external cartridge and element.

Reason: N/A

Ruling Date: July 22, 2025

N350828: The tariff classification of blood glucose monitoring systems from Vietnam

HTS: 9027.89.4530, 9903.01.25; 9817.00.96, free, “Instruments and apparatus for physical or chemical analysis; 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; microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Other: Electrical: Chemical analysis instruments and apparatus.”

Item: Blood glucose monitoring systems which operate in a substantially similar way and are only differentiated by size, shape, and a few additional features (such as Bluetooth connectivity). In operation, a small blood sample is applied to a test strip before inserting into the meter. The meter then uses a chemical reaction on the test strip to determine the glucose concentration in the blood sample. The test strip contains a biosensor that reacts with the glucose in the blood, and the meter measures the resulting electrical current. The meter then displays the blood glucose reading on its screen.

Reason: Each meter is shipped with a slightly different set of items but always includes the meter, carrying cases, and owner’s guides. In some cases, test strips, lancing devices, and lancets are also included. The additional components do not change the essential character of the importations, which is defined by the blood glucose meter. The items at issue are specifically designed for use by the handicapped for secondary classification purposes. Therefore, secondary classification 9817.00.96, HTSUS, would apply.

Ruling Date: July 22, 2025

N350829: The tariff classification of blood glucose monitoring systems from Vietnam

Item: Blood glucose monitoring kits which operate in a substantially similar way and are only differentiated by size, shape, and a few additional features (such as Bluetooth connectivity). Each meter kit is shipped with the meter, carrying case, owner’s guide, test strips, lancing device, and lancets. In operation, a small blood sample is applied to a test strip before inserting into the meter. The meter then uses a chemical reaction on the test strip to determine the glucose concentration in the blood sample.

Reason: The essential character of the glucose meter kits when imported with the meter, carrying cases, owner’s guides, test strips, lancing device, and lancets, is imparted by the glucose meter. The items are specifically designed for use by the handicapped for secondary classification purposes. Therefore, secondary classification 9817.00.96, HTSUS, would apply

Ruling Date: July 22, 2025

N350831: The tariff classification of blood glucose monitoring systems from Vietnam

Items: The items under consideration are described as blood glucose monitoring kits identified as the AgaMatrix Presto System Kit (part number 8000-02649), the AgaMatrix Jazz Wireless 2 System Kit (part number 8000-10471), and the Health All-In-One System Kit (part number 8000-10933). Each kit operates in a substantially similar way and are only differentiated by size, shape, and a few additional features (such as Bluetooth connectivity). Each meter kit is shipped with the meter, carrying case, owner’s guide, test strips, lancing device, and lancets. In operation, a small blood sample is applied to a test strip before inserting into the meter. The meter then uses a chemical reaction on the test strip to determine the glucose concentration in the blood sample. The test strip contains a biosensor that reacts with the glucose in the blood, and the meter measures the resulting electrical current. The meter then displays the blood glucose reading on its screen. If the specific model has Bluetooth capabilities, and it is enabled and paired with a compatible app, the meter automatically transmits the glucose reading to the app. The meters are designed to help individuals with diabetes manage their blood glucose levels.

Reason: The essential character of the glucose meter kits when imported with the meter, carrying case, owner’s guide, test strips, lancing device, and lancets, is imparted by the glucose meter. The items are specifically designed for use by the handicapped for secondary classification purposes. Therefore, secondary classification 9817.00.96, HTSUS, would apply.

Ruling Date: July 22, 2025