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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N349196: The tariff classification of plastic automotive body trim pieces from South Korea
| HTS: 3926.30.5000, 9903.01.25, 5.3% + 10%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: There are two automotive components under consideration described as “GARNISH ASSY-W/SHLD GLS SD, LH,” and “GARNISH ASSY-W/SHLD GLS SD, LH, RH,” which are composed of acrylonitrile butadiene styrene (ABS) and thermoplastic vulcanizates (TPVs) which are both considered plastics. The parts are mounted between the windshield glass and the side outer panel of the vehicle used to enhance the appearance of the vehicle. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349217: The tariff classification of MEDIHONEY® Gel in retail packings, from Canada
| HTS: 3005.90.5090, 9903.01.10; 9903.01.32, free, “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other.” |
| Item: MEDIHONEY Gel wound and burn dressing, imported in 0.5 fl. oz tubes, is a moist dressing made with 100% active Leptospermum honey in combination with gelling agents and contains 80% medical grade manuka honey by weight. The MEDIHONEY Gel maintains a moist environment conducive to wound healing and helps aid and support autolytic debridement. It is indicated as a sterile wound and burn dressing for light to moderately exuding wounds such as diabetic foot ulcers; leg ulcers; pressure ulcers/sores; 1st and 2nd degree burns and donor sites; and traumatic and surgical wounds. The directions for use states to apply the gel either directly to the wound bed or onto a suitable primary dressing such as an alginate, gauze pad, or island dressing. Then cover with an appropriate secondary dressing. The medical grade manuka honey is known for its antimicrobial properties and is used in wound care to combat infections and to promote wound healing. |
| Reason: The MEDIHONEY Gel is a therapeutic article that contains a medicinal ingredient (medical grade manuka honey) and it is specially formulated as a sterile topical gel dressing and applied to various wounds to promote healing. Therefore, the MEDIHONEY Gel is specifically excluded from classification under subheading 9817.00.96 as “therapeutic and diagnostic articles.” |
| Ruling Date: June 13, 2025 |
N349221: The tariff classification of MEDIHONEY® Calcium Alginate Dressing in retail packings from Canada
| HTS: 3005.90.1000, 9903.01.10; 9903.01.32, free, “Wadding, gauze, bandages and similar articles …, impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Coated or impregnated with pharmaceutical substances.” |
| Item: MEDIHONEY Calcium Alginate Dressing, imported in 3/4" x 12" single pouches, is a sterile absorbent primary wound dressing made of active Leptospermum honey impregnated into a calcium alginate pad. The dressing contains 95% active Leptospermum honey indicated for the management of moderately to heavy exuding wounds such as diabetic foot ulcers; leg ulcers; pressure ulcers/sores; 1st and 2nd degree partial thickness burns and donor sites; and traumatic and surgical wounds. As the wound exudate is absorbed, the alginate forms a gel, which assists in maintaining a moist environment for optimal wound healing. |
| Reason: The MEDIHONEY Calcium Alginate Dressing is considered to be a therapeutic article since it prevents infections and contributes to the healing of wounds. Therefore, the MEDIHONEY Calcium Alginate Dressing is specifically excluded from classification under subheading 9817.00.96 as “therapeutic and diagnostic articles.” |
| Ruling Date: June 13, 2025 |
N349261: The tariff classification of plastic automotive body trim pieces from South Korea
| HTS: 3926.30.5000, 9903.01.25, 5.3% + 10%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: There are two automotive components under consideration described as the “MOLDING ASSY-WINDSHIELD GLASS,” , and “MOLDING-WINDSHIELD GLASS UPR,” which are made of plastic and mounted between the windshield glass and the roof panel. They are intended to enhance the appearance of the vehicle and create a watertight barrier. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349382: The country of origin of a CV axle
| Origin: China |
| Item: The article under consideration is a Constant Velocity (CV) Axle, which is used in passenger vehicles. The CV axle consists of a central shaft with inner and outer joints at each end, both of which are covered by flexible rubber boots to prevent the intrusion of external contaminants such as moisture, dirt, and debris. These joints make it possible for the transmission to drive the front wheels smoothly and reliably, by permitting a range of motion through the use of bearings. The production process of the CV axle involves multiple stages of precision machining and assembly. The initial stage is hard turning and hard milling for both the ball cage and inner race, which involves machining hardened materials while maintaining strict tolerances, using CNC hard turning lathes and high-speed hard milling machines. It is followed by a grinding step and ball track grinding of spherical surfaces of the inner housing and inner ring to ensure proper ball movement and overall CV axle performance, using profile grinding machines. Finally, all components are assembled together ready for import into the United States. |
| Reason: The assembly of the components in Vietnam is not complex enough to render a substantial transformation. The machining operations in Vietnam are finishing operations that do not change the components into new articles. As a result, no substantial transformation occurs in Vietnam. Since the center bar and CV joints are sourced from China and the value of the Chinese components is approximately 68% of the total value, based on the information provided, the country of origin of the CV axle will also be China for marking purposes. |
| Ruling Date: June 13, 2025 |
N349421: The tariff classification of regenerative thermal oxidizer units from Canada
| HTS: 8421.39.0190, 9903.01.26, free, “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for gases: Other: Other: Other: Other.” |
| Item: The items under consideration are described as Ventilation Air Methane Oxidation (VAMOX) systems, which are regenerative thermal oxidizer (RTO) units specifically engineered to reduce methane emissions from underground coal mines. The unit encompasses a full plant, which includes the RTO unit, a centrifugal fan, ventilation ducting, a control office, and a compressor room, all of which will be imported together. The VAMOX unit has a ceramic, fiber-lined, carbon steel outer skin. All internal parts of the system are accessible including the burner components that are reachable via a maintenance platform. Through the process of high-temperature thermal oxidation, methane is converted to carbon dioxide and water vapor that allows for the recycling of released energy. The VAMOX system uses ceramic heat transfer beds as heat exchangers that are coupled to a retention chamber where methane particles are oxidized to recover as much energy as possible (90-95%) from the oxidation process. The contaminant-free air is then exhausted into the atmosphere through a chimney. The primary function of the unit is to purify the ventilation air emitted by the underground coal mine to reduce its environmental impact. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349446: The tariff classification of an electron beam lithography tool from Germany
| HTS: 8486.20.0000, 9903.01.32, free + 10%, “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.” |
| Item: The Raith 150 Two is a high-resolution low voltage electron beam lithography tool for direct e-beam writing (drawing) of circuit patterns on semiconductor wafers and other resist-coated semiconductor materials. It is suitable for writing on six-inch photomasks and wafers with a handling capability of 7-inch masks and 8-inch wafers. The Raith 150 Two is also equipped with an ultra-high resolution optics system. The Scanning Electron Microscopy (SEM) function provides images of the sample surface to assist in navigating specific areas for e-beam patterning. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349449: The tariff classification of the e-LINE Plus 100 electron beam lithography and metrology system from Germany
| HTS: 8486.20.0000, 9903.01.32, free + 10%, “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11(C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.” |
| Item: The Raith e-LINE Plus 100 is an ultra-high-resolution direct write electron-beam (E-beam) lithography and metrology tool designed for high resolution direct write circuit patterning of semiconductor wafer and other resist coated semiconductor materials. It has a 4-inch wafer capability. The e-LINE Plus 100 is also capable of performing nanofabrication applications such as Electron Beam-Induced Deposition (EBID) and etching for direct writing with nanometer resolution. The tool includes scanning-electron-based imaging and metrology for process control. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349451: The tariff classification of a hybrid EBL-SEM electron beam lithography system from Germany
| HTS: 8486.20.0000, 9902.01.32, free + 10%, “Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this chapter; parts and accessories: Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits.” |
| Item: The Pioneer Two is a compact electron beam lithography (EBL) system designed for high resolution patterning of semiconductor wafer materials. This direct electron-beam write-on apparatus is designed to write (draw) circuit patterns onto wafers coated with sensitized semiconductor materials. As a hybrid EBL-SEM (scanning electron microscope) system for these semiconductor nanostructures, the Pioneer Two is capable of fabrication (lithography), as well as imaging (electron microscopy), and metrology (measurements using laser interferometer stage) for previously written nanostructures. No separate wafer lifting, handling, loading or unloading equipment is included. |
| Reason: N/A |
| Ruling Date: June 13, 2025 |
N349560: Country of origin determination for a comforter; 19 CFR 102.21(c)(2); tariff shift
| Origin: Vietnam |
| Item: The subject merchandise is a reversible comforter of 100% cotton woven fabric. The fabric is of dyed, plain weave construction and is not napped. The comforter features 3.175 mm piping sewn into the corners of the comforter between the front and back panels with a double straight stitch. The comforter is filled with 100% polyester fiberfill and is quilted. The manufacturing operations for the comforter are as follows: In Vietnam, cotton fabric will be woven. Cotton cord for piping is formed. Greige cotton fabric and cotton cord will be exported to China. In China, cotton fabric will be de-sized, mercerized, bleached, dyed, calendared and preshrunk. Cotton fabric will be cut into front and back panels and sewn to produce a comforter shell. Cotton cord is wrapped in cotton fabric to form piping. Polyester fiberfill is blown into the comforter shell and comforter is sewn closed. The completed comforter is packaged for retail sale and exported to the United States. |
| Reason: As the fabric forming the comforter is formed by the fabric-making process in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam. |
| Ruling Date: June 13, 2025 |