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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N350934: The tariff classification of decorative aluminum garden sculptures from China
| HTS: 8306.29.0000, 9903.01.24; 9903.01.25, free + 20% + 10%, “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” |
| Item: A three-dimensional sculpture of an alligator wearing sunglasses and carrying a surfboard and a Curious Couple Garden Sculpture, which is a three-dimensional sculpture of a rabbit and a fox. Both decorative articles are made of 100% recycled cast aluminum. |
| Reason: As of this date, Section 232 duties do not apply to the garden sculptures classified in subheading 8306.29.0000. |
| Ruling Date: July 18, 2025 |
N351473: The tariff classification of an electroplastic netting fence kit from Germany or Poland. Correction to Ruling N350180
| HTS: 7413.00.9000, 9903.01.32, 3%, “stranded wire, cables, plaited bands and the like, including slings and similar articles, of copper, not electrically insulated: fitted with fittings or made up into articles.” |
| Item: A portable, pre-assembled electric fence kit that is designed to function as a temporary or semi-permanent fencing solution for both agricultural and residential applications. Each kit includes plastic netting, PVC posts, copper filaments, stainless steel filaments and a steel spike. The netting is constructed from horizontal and vertical strands of PE, twisted from 15 PE monofilaments, and joined at the intersections with injection-molded PE beads. One of the horizontal strands will contain three tinned copper filaments for electrical conductivity. The netting will contain up to ten additional horizontal strands that contain three stainless steel filaments each. Each PVC post is preinstalled with the netting and is reinforced with six fiberglass strands and fitted with a steel spike for anchoring in the ground. |
| Reason: The copper filaments are the component of the netting that conducts the electricity in the fence and as such, imparts the essential character of the kit. |
| Ruling Date: July 18, 2025 |
N350471: The country of origin of Adapalene and Benzoyl Peroxide Topical Gel, 0.3%/2.5%
| Origin: India |
| Item: Adapalene and Benzoyl Peroxide Topical Gel, 0.3%/2.5% is a medicinal preparation containing Adapalene (topical retinoid) and Benzoyl Peroxide (antiseptic), as the active ingredients. It is indicated for the topical treatment of acne vulgaris in adults and pediatric patients 12 years of age and older. Adapalene and Benzoyl Peroxide Topical Gel, 0.3%/2.5% contains two active pharmaceutical ingredients (APIs). The Adapalene, USP, is made in India and the Benzoyl Peroxide is made in Italy. In India these two APIs will be mixed with inactive ingredients to produce the final topical gel in dosage form. |
| Reason: The mixing of the active ingredients Adapalene (made in India) and Benzoyl Peroxide (made in Italy) with the inactive ingredients into the final topical gel in dosage form in India results in a substantial transformation. |
| Ruling Date: July 18, 2025 |
N350641: The tariff classification and country of origin of tool blanks
| HTS: 8207.30.6095, 2.9%: Interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof |
| Origin: Netherlands |
| Item: Two unfinished tool parts that will used in a press brake machine after they are further processed in the United States. The finished parts are identified as a top tool punch and a bottom tool die. The top tool punch is installed in the upper beam of a press brake machine, while the bottom tool die is installed in the bottom beam. They are used in conjunction with each other to form and shape sheet metal. In the manufacturing scenario: German steel bars or Italian steel plate will be imported into the Netherlands and used interchangeably to manufacture the unfinished tools. In the Netherlands, the steel bars or steel plate are milled on all sides in a specialized mill machine into the overall form, shape, and contour of the finished tool. The tool blank is then sent to the United States for further processing, including induction curing, tempering, straightening, and shot blasting. |
| Reason: The imported tools are unfinished articles which have the essential character of complete or finished goods of subheading 8207.30. The steel bars or steel plate are substantially transformed in the Netherlands into recognizable tool blanks (i.e., the top tool punch and the bottom tool die) and no article emerges from the finishing operations in the United States with a new name, character, or use different from that prior to processing. |
| Ruling Date: July 18, 2025 |
N350654: The country of origin of gaming controllers
| Origin: Vietnam |
| Item: The Razer Wolverine V3 Pro Xbox Wireless Gaming Controller and the Razer Wolverine V3 Tournament Edition Xbox Wired Gaming Controller. The manufacturing process for both the wireless and wired controllers is the same. Both the wired and wireless modes of the controllers contain a printed circuit board assembly (PCBA) that is manufactured in Vietnam via surface mount technology (SMT) process utilizing components which are sourced from various countries. The functional PCBA will be sent from Vietnam to China for final assembly. The final assembly in China consists of the following: placing the PCBA in a plastic casing and screwing and pasting other parts, such as brackets, buttons, directional pad, thumbsticks, connectors, grips, batter, etc. The completed game controllers are inspected, tested, labeled, and packaged in China. |
| Reason: The PCBA contributes to the main functionality of the finished merchandise. The complex SMT manufacturing production of these PCBAs, which includes the placement of numerous individual components onto a bare PCB, creates functional PCBAs that results in a substantial transformation of the components to produce PCBAs of Vietnamese origin. |
| Ruling Date: July 18, 2025 |
N350960: The tariff classification of external wall coverings from Turkey
| HTS: 3824.99.9397, 9903.01.32, 5%, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” |
| Item: There are two items under review, ExperTherm TR 10, which is described as an exterior stucco for residential and commercial buildings, and is said to consist of cement, a polymer and pumice, and ExperTherm DR 13, which is described as an overlay that will be applied to the surface of ExperTherm TR 10 to provide an attractive finish coat, and also to harden the surface of the ExperTherm TR 10 product. It is said to consist of a white cement, a polymer and a mineral. |
| Reason: N/A |
| Ruling Date: July 18, 2025 |
N351148: The tariff classification of a gnome decoration from China
| HTS: 6307.90.9891, 9903.01.24; 9903.01.25; 9903.88.15, 7% + 20% + 10% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A “Standing Gnome Figure” is a cream-colored textile decoration for the Christmas season. The bearded gnome is composed of 100% polyester woven, dyed fabric and stuffed with polyfiber. Inside the gnome’s unstuffed body is an iron spring which allows it to swing back and forth. The gnome is weighed down with plastic and gravel at the bottom of its shoes to maintain an upright position. The gnome features a stuffed conical hat with gold holly leaves and white berries, a stuffed 100% polyester nonwoven nose, and two stuffed arms and legs. |
| Reason: N/A |
| Ruling Date: July 18, 2025 |
N351153: The tariff classification of a peacock decoration from China
| HTS: 6307.90.9891, 9903.01.24; 9903.01.25; 9903.88.15, 7% + 20% + 10% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A “Plush Peacock Figure” which is a textile decorative shelf sitter with dangling legs. The peacock is composed of 100% polyester plush woven, dyed fabric stuffed with polyfiber and a bag of gravel inside the body to maintain an upright position. The peacock features a hot pink chicken feather sewn to the top of its head, two embroidered eyes, and two sewn-on wings adorned with plastic gems, gold embroidery, and edged with purple yarn. |
| Reason: N/A |
| Ruling Date: July 18, 2025 |
N351173: The country of origin of a two-in-one gardening tool
| Origin: Vietnam |
| Item: The item under consideration is identified as a “cultihoe,” which is a two-in-one gardening tool that combines a cultivator and a hoe. It has a long handle that is attached to a steel double-sided head. One side of the head has a hoe blade that is used for chopping weeds or breaking up soil. The other side incorporates a three-tine cultivator that is used for loosening and aerating soil. The manufacturing process begins in Vietnam, where Chinese-origin hot-rolled steel is laser-cut into a hoe blade. Also in Vietnam, steel is punched, pressed and bent into the three tines that make up the cultivator. These pieces (i.e., the hoe blade and tines) are then welded together to form the complete double-sided head. The head is sent to China where it polished and powder coated. A handle socket is connected and secured, along with a wooden handle. Finally, middle and end plastic grips are attached to the handle. |
| Reason: The raw steel is substantially transformed in Vietnam into the fully formed double-sided head of the tool. It is this head that contributes to the main functionality of the tool. Based upon the finishing operations performed in China, the double-sided head is not substantially changed so as to transform it into a new article. |
| Ruling Date: July 18, 2025 |
N351177: The country of origin of a garden hoe
| Origin: Vietnam |
| Item: The item under consideration is a garden hoe which is a hand tool with a long handle and a flat, sharp steel blade that is secured at a right angle to the handle. It is primarily used for weeding, cultivating soil, and creating planting rows in gardens. The manufacturing process begins in Vietnam, where Chinese-origin hot-rolled steel is laser-cut into the hoe blade. Also in Vietnam, 12" long round steel is pressed and bent into a right angle and welded onto the hoe blade. The fully formed hoe head is then sent to China, where it is polished and powder coated. A handle socket is connected and secured, along with a wooden handle. Finally, middle and end plastic grips are attached to the handle. |
| Reason: The raw steel is substantially transformed in Vietnam into a fully formed hoe head. It is the hoe head that contributes to the main functionality of the tool. Based upon the finishing operations performed in China, the hoe head is not substantially changed so as to transform it into a new article. |
| Ruling Date: July 18, 2025 |