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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Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N346347: The tariff classification of an LED Pumpkin light from Indonesia
| HTS: 8543.70.9860, 2.6%, “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: The merchandise under consideration is the Flashing LED Plastic Pumpkin Light, which comprises six LED lights encased in a round orange plastic case, which has a pumpkin design molded onto the face. The unit is powered by 3 AAA batteries. The light is intended to be placed inside a carved pumpkin to give various lighting effects such as flashing lights with different colors. |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N346421: The country of origin of spliced wood veneers
| Origin: Canada |
| Item: A scenario in which peeled veneers of certain nonconiferous species are exported from the U.S. to Canada. In Canada, the veneers will be precision-cut and spliced together, side by side, to produce veneers of a greater expanse. Veneer strips measuring 5 to 15 inches in width will be spliced together to create veneers measuring 38 or 99 inches in width. The spliced veneers vary in length. |
| Reason: Because the veneers are wholly obtained and produced entirely in the territory of two USMCA countries, the veneers are considered to be originating.The precision cutting and splicing are minor processing. Therefore, the country of origin is the last NAFTA (USMCA) county in which the veneers underwent production: Canada. |
| Ruling Date: March 11, 2025 |
N346434: The tariff classification of air fryer liners from China
| HTS: (1) 4823.90.6700, 9903.01.24, 9903.88.03, free + 20% + 25%, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.” (2) 3924.10.4000, 9903.01.24, 3.4% + 20%, “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” |
| Item: Item 1 is a 100-pack of circular, fluted, paper air fryer liners. The liners measure approximately 8.9” across and 1.77” tall. The paper weighs 36 grams per square meter, and is coated on both sides with silicone oil. A single liner is placed inside an air fryer basket bowl in order to keep the appliance clean during use. Item 2 is a two-pack of silicone air fryer liners. The air fryer liners are made of silicone plastic, are reusable, and safe for food contact. The red and blue cylindrical, fluted, plastic liners have a small handle on each side of the liner. They are placed inside an air fryer basket bowl that is used for a three- or five-quart air fryer. |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N346497: The tariff classification of an inflatable polyvinyl chloride (PVC) tub from China
| HTS: 3922.10.0000, 9903.01.24, 9903.88.15, 6.3% + 20% + 7.5%, “baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: baths, shower baths, sinks and washbasins.” |
| Item: The product under consideration is a Hot/Cold Plunge tub. The included components are a polyvinyl chloride (PVC) inflatable tub, manual air pump, PVC tub cover, 1 horsepower (HP) heater and chiller and PVC water connection hoses and caps. The tub has a 120-gallon capacity and is said to be used for relaxation and workout recovery. The product can be heated up to 108 degrees Fahrenheit and provide ice therapy down to 37 degrees Fahrenheit. |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N346535: The tariff classification of Diary Based Animal Treats from Spain. Correction to Ruling Number N344850
| HTS: 2309.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers.” |
| Item: The subject merchandise is YowUp® brand semi-liquid dairy-based treats. The products, which can be consumed directly or mixed into animal feed, are packed in retail sized stand up pouches with a net weight of 110 grams and 115 grams, respectively. The YowUp® brand dairy based products which are specifically formulated for dogs will be sold to independent specialty pet shops, pet specialty chains, and convenience stores, etc. |
| Reason: N/A |
| Ruling Date: March 11, 2025 |
N345942: The tariff classification of the StiX 3700 player from China
| HTS: 8521.90.0000, 9903.01.24, 9903.88.15, free + 20% + 7.5%, “Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other.” |
| Item: The merchandise under consideration is the StiX 3700 player. This player, which supports 4K resolution for high-quality playback, plays multimedia content including videos, images, and other formats. In addition, it stores local content, such as images and video, and reproduces this content onto displays. Further, this player has a subsidiary function of displaying real-time data feeds or streaming content, such as news, weather, or social media updates retrieved in real-time over the internet. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N345943: The tariff classification of the StiX 3800 player from China
| HTS: 8521.90.0000, 9903.01.24, 9903.88.15, free + 20% + 7.5%, “Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other.” |
| Item: The merchandise under consideration is the StiX 3800 player. This player, which supports 4K resolution for high-quality playback, plays multimedia content including videos, images, etc. Moreover, it stores local content such as images and video, which is reproduced onto displays. The StiX3800 media player is enhanced with AI-driven analytics. Additionally, it has a subsidiary function of displaying real-time data feeds or streaming content, such as news, weather, or social media updates retrieved in real-time over the internet. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N345944: The tariff classification of electric heat pump water heaters from South Korea
| HTS: 8516.10.0040, free, “[e]lectric 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: [e]lectric instantaneous or storage water heaters and immersion heaters: [s]torage water heaters.” |
| Item: The products under consideration are all electric heat pump water heaters. The difference between these three versions is their storage capacity, 50, 65, and 80 gallons. They are residential storage water heaters that incorporate both standard electric heating elements and a heat pump system that extracts heat from the air, or in some cases the ground, and transfers that heat into the water in the tank. The heat pumps aid in the overall efficiency of the water heater, but the heating elements are needed to satisfy all of the end user's demands. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N345949: The tariff classification of a mini camera from China
| HTS: 8525.89.3000, 9903.01.24, 9903.88.03, free + 20% + 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: Television cameras: Other.” |
| Item: The merchandise under consideration is a mini-HD video camera. This camera contains a CMOS sensor and captures and transmits video images to a location outside the camera for viewing or recording. This camera is used with the Navori Stix3800 digital signage player. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |
N345961: The tariff classification of a stair climbing exercise machine from China
| HTS: 9506.91.0030, 9903.01.24, 9903.88.15, 4.6% + 20% + 7.5%, "Articles and equipment for general physical exercise, gymnastics, athletics, other sports … or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof ... Other.” |
| Item: The Stepr is a stair climbing machine that provides a cardiovascular workout that can help burn calories, build muscle and improve one’s endurance. The 5 products under review are identified as the “Stepr Go,” the “Stepr Classic,” the “Stepr+,” the “Stepr Pro Classic,” and the “Stepr Pro+.” The Stepr workout includes tracked metrics such as time on unit, pulse, calories, altitude, steps per minute, and floors climbed. Each model is equipped with a main frame, motor, steps, handrails, LED or touchscreen console, and miscellaneous tools for assembly.The models at issue range from the Stepr Go model, which is a basic entry level model and least expensive, to the Stepr Pro+ model, which is used primarily in commercial settings. The dimensions of each model varies from the shortest model being the Stepr Go (70.8”H) to the tallest being the Stepr Pro+ model (89”H). The more advanced models, that is the Stepr +, the Stepr Pro Classic, and the Stepr Pro+, are equipped with 27” HD touchscreens with 360º swivel and pivot capabilities. Another variation that exists between the models is the maximum speed at which the products can attain. The maximum speed for the Stepr Pro Classic and the Stepr Pro+ is 190 steps per minute (spm), while the Stepr Classic and Stepr+ is 140 spm and the Stepr Go is 120 spm. We further note that the Stepr Pro Classic and Stepr Pro+ are equipped with 7” floating stadium steps while the Stepr Go, the Stepr Classic, and Stepr+ contain 5.2” steps. Notwithstanding the differences between each of the models, all 5 products are designed to be used as articles and equipment for general physical exercise. |
| Reason: N/A |
| Ruling Date: March 10, 2025 |