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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N350716: The tariff classification of Table Cream from the United Arab Emirates
| HTS: 1901.90.9195, 9903.01.25, 6.4% + 10%, “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other.” |
| Item: The subject merchandise is DairySky® brand Media Crema Table Cream whose total fat content is 21% minimum with a milk fat content of zero and a nonfat milk solids content of 5%. The ready to eat product is imported for various culinary applications, including cooking, dips, dessert toppings, and pastries. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N350790: The tariff classification of T for Toes Foot Powder and T for Toes Solid Foot Powder from Canada
| HTS: 3307.20.0000, 9903.01.10; 9903.01.26, 4.9% + 25%, “Personal deodorants and antiperspirants.” |
| Item: The first item is described as T for Toes Foot Powder which contains kaolin to keep feet dry and tea tree oil to battle bacteria. The second item is described as T for Toes Solid Foot Powder. It is a foot powder compressed into a solid shape. It contains kaolin to keep feet dry and tea tree, lime and powdered walnut leaf to deodorize. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N350932: The tariff classification of wood drawer sides, fronts, and backs from multiple countries
| HTS: 4421.99.9880, 9903.01.25, 3.3% + 10%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: The products under consideration are drawer sides, fronts, and backs. The wood boards are edge-glued and are continuously shaped with a squared groove that accommodates the drawer bottom when the drawer is assembled. The boards are coated with a UV-cured coating. The boards are constructed from birch wood in Estonia, or from rubberwood in Vietnam, Malaysia, Thailand or Indonesia. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N350936: The tariff classification of a wooden chicken coop from China
| HTS: 4421.99.9880, 9903.01.25, 3.3% + 10%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: The product under consideration is a chicken coop, which includes a wooden hen house in addition to a wood-frame enclosed run. The elevated hen house, located at one end of the unit, is constructed of solid fir wood. A ramp connects the elevated entrance of the house to the ground. The enclosed run, constructed of wood framing and wire mesh, extends the full length of the unit. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N351071: The tariff classification of two “Hot Wheels” toy race car sets from China
| HTS: 9503.00.0073, 9903.01.24; 9903.01.25, free + 20% + 10%, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: Two toy race tracks principally designed for the amusement of children 5 years of age and older. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N351140: The country of origin of a first-generation wheel hub bearing
| Origin: Vietnam |
| Item: The article under consideration is referred to as a first-generation wheel hub bearing, which consists of inner and outer races and two rows of caged balls. Once pressed into a housing or a steering knuckle, the angular contact bearing minimizes friction within the suspension system of motor vehicles. With respect to origin, the final assembly occurs in Vietnam and consists of components sourced from China and Vietnam. Prior to the final assembly, the end faces and outside diameters of the Chinese-sourced inner rings and the Vietnamese-sourced outer rings undergo various grinding processes and superfinishing processes, converting the rings into races. During the final assembly, balls sourced from China are machine pressed into cages sourced from China and then pressed into inner and outer races. |
| Reason: The final assembly processes that occur in Vietnam would not entail the type of processing required to meet the substantial transformation test, but the country of origin of the inner and outer races, which are the essence of anti-friction bearings are formed in Vietnam. |
| Ruling Date: July 23, 2025 |
N351144: The tariff classification of slip-on footwear from China
| HTS: 6402.99.4940, 9903.01.24, 9903.01.25, 37.5% + 20% + 10%, “other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: other: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: other: other: for men.” |
| Item: The Men's Slip-On Kore City is a man’s, below-the-ankle, slip-on sneaker. The external surface area of the upper is 81.16% rubber/plastics and 18.84% textile. |
| Reason: As the rubber/plastics is the majority material, it is the constituent material of the outer sole and will be classified as such. |
| Ruling Date: July 23, 2025 |
N351202: The tariff classification of the “Fisher-Price See ’n Say the Farmer Says” from China
| HTS: 9503.00.0071, 9903.01.24, 9903.01.25, free + 20% + 10%, “Tricycles, scooters, pedal cars and similar wheeled toys… dolls, other toys... Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” |
| Item: The item under consideration is the “Fisher-Price See ’n Say The Farmer Says,” which introduces facts about 16 different animals. A page is selected, and the arrow is turned to point at an animal. When the lever is pulled, Farmer Eddie speaks about the designated animal. The toy incorporates a quiz mode and plays the “Old McDonald” and “Farmer in the Dell” melodies. It requires three AA batteries, which are included. The item is principally designed for the amusement of children from 18 months to 3 years of age. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N351301: The tariff classification of steel grit from China
| HTS: (granules) 7205.10.0000, 9903.01.24; 9903.01.25; 9903.88.03, free + 20% + 10% + 25%, “Granules and powders, of pig iron, spiegeleisen, iron or steel: Granules.” (stainless steel grit powder) 7205.21.0000, 9903.01.24; 9903.01.25; 9903.88.03, free + 20% + 10% + 25%, “Granules and powders, of pig iron, spiegeleisen, iron or steel: Powders: Of alloy steel.” (nonalloy steel grit powder) 7205.29.0000, 9903.01.24; 9903.01.25; 9903.88.03, free + 20% + 10% + 25%, “Granules and powders, of pig iron, spiegeleisen, iron or steel: Powders: Other.” |
| Item: The products under consideration are nonalloy (carbon) steel and stainless steel grit used to manufacture Microtracers® that are designed to assure the quality of mixed formula animal, poultry, and fish feed. Both types of grit have particle sizes between 0.1 mm and 0.4 mm. |
| Reason: N/A |
| Ruling Date: July 23, 2025 |
N351309: 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 Renaissance Pirate Beauty, which consists of a pullover vest, long-sleeved top, waist sash, belt, head tie, and hat, and features large, visible, loose overlock stitching on the back neck, the front opening and hem bottom are raw and unfinished. The armholes are turned and stitched. There is a flimsy ribbon lace-up front that gives the vest the appearance of lace-up bodice. The vest is stitched with a single row of long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile vest imparts the essential character of the set. |
| Ruling Date: July 23, 2025 |