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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N351147: The tariff classification of a decorative water globe from China
| HTS: 6810.99.0080, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” |
| Item: The base of the water globe is made of artificial stone consisting of 55% by weight natural marble uniformly agglomerated with 45% by weight polyresin. This base is topped by a clear, hollow glass globe. Within the glass globe are seven pastel-colored, stylized evergreen trees, also made of the same artificial stone material, surrounded by water and glitter. |
| Reason: The artificial stone component provides the essential character of this item. |
| Ruling Date: Aug. 5, 2025 |
N351151: The tariff classification of a leather flocked fabric from China
| HTS: 5907.00.6000, 9903.01.24; 9903.01.25; 9903.88.03, free + 20% + 10% + 25%, “Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: Other: Of man-made fibers.” |
| Item: The material referred to as “Slender Rich Suede” is a textile fabric of man-made fibers that is coated with a polyurethane base and then covered with flocking of leather fibers on one side. Various fillers in low quantities such as calcium carbonate, titanium dioxide, chromate, and pigment are present. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2025 |
N351340: The tariff classification of battery components from China
| HTS: 8507.90.8000, 9903.01.24; 9903.01.25; 9903.88.01, 3.4% + 20% + 10% + 25%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Parts: Other.” |
| Item: Three forms of a battery shell, which is a structural case for a lithium-ion prismatic battery cell. The shells are shaped like a rectangular cuboid with an open top and open bottom and are extruded from aluminum alloy. A single safety vent is included in the side panel of the shell. The fourth item under consideration is referred to as a can lid and is described as the cover assembly for the battery shell. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2025 |
N351620: The tariff classification of motorized wheelchairs from China
| HTS: 8713.90.0060, 9817.00.96, free, “Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled: Other: Other.” |
| Item: The item under consideration, the Travel Buggy Model City 2 Plus, is a wheelchair, identified by occupational therapists as a key need for fully disabled users. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2025 |
N351836: The tariff classification of empty aluminum cans from Germany
| HTS: 7612.90.1040, 9903.85.07; 9903.01.25, 5.7% + 50% + 10%, “Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity not exceeding 355 ml: With a circular cross section, of a kind used for aerosols.” |
| Item: The items under consideration are described as empty monobloc aluminum aerosol cans. After importation, the empty cans are filled with a variety of end products including healthcare and food products, air fresheners, sunscreen sprays, deodorant sprays, and oral sprays. The subject cans feature a circular cross section and capacities between 10 and 300 milliliters (ml). |
| Reason: N/A |
| Ruling Date: Aug. 5, 2025 |
N351885: The tariff classification of baoding balls from China
| HTS: 7326.90.8688, 9903.01.24; 9903.81.90; 9903.01.25; 9903.88.03, 2.9% + 20% + 10% + 50% + 25%, “Other articles of iron or steel: Other: Other: Other: Other.” |
| Item: The items under consideration are described as solid stainless steel baoding balls intended for hand therapy and stress relief. During use, an individual holds two baoding balls and rotates them in a circular motion. |
| Reason: N/A |
| Ruling Date: Aug. 5, 2025 |
N350749: The tariff classification of socks from an undisclosed country
| HTS: 6115.96.6020, 18.8%, “Pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other.” |
| Item: The Sstep Foot Drop Sock is a sock constructed of an outer shell of knit polyester. The Sstep Foot Drop Sock is stated to be used for permanent and chronic foot drop and has an integrated cable support system. The cords/cables are made of polyethylene and attached to nylon anchors. When the adjustable dial near the top of the sock is tightened, the front of the foot is lifted via the cords for personalized support. |
| Reason: While the Sstep Foot Drop Socks may be used by individuals with chronic or permanent disabilities, they are not used predominantly by those individuals as others with acute or transient conditions may benefit from them as well. As such, the Sstep Foot Drop Sock is not eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: Aug. 4, 2025 |
N350970: The tariff classification of iPad accessories from China
| HTS: 8473.30.5100, 9817.00.96, free, "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8470 to 8472… Parts and accessories of the machines of heading 8471: Not incorporating a cathode-ray tube:… Other." |
| Item: Accessories for an iPad that turn the iPad into speech generating devices, which provide solutions for augmentative and alternative communication (AAC). After importation, an iPad with AAC programming is incorporated within these devices, forming a singular unit used to provide communication functionality to handicapped people. |
| Reason: N/A |
| Ruling Date: Aug. 4, 2025 |
N351073: The country of origin of three oven lights
| Origin: Thailand and China |
| Item: The terminals and the wires are made in China via operations of metal drawing, plastic extrusion, etc. The factory in Thailand will assemble the Thai-origin components and components imported from China (of Chinese-origin) to produce the finished lights. There are two different manufacturing process scenarios wherein Chinese and Thai origin components are assembled in Thailand. |
| Reason: In the first scenario, a number of parts and components are produced in Thailand, the manufacturing process including the making of light bulbs and the metal parts along with other assembly operations (e.g., laser soldering), is considered sufficiently “complex and meaningful”, in which the non-Thai origin components are substantially transformed. In the second scenario, only the light bulbs will be produced in Thailand. The simple assembly of the imported components would not constitute a substantial transformation due to it not being sufficiently complex and meaningful. |
| Ruling Date: Aug. 4, 2025 |
N351143: The country of origin of an LED tub light
| Origin: Thailand |
| Item: The product under consideration is identified as the Tub Light, which has a printed circuit board assembly (PCBA), lens, lamp base, PVC sealing, an O-ring, and a harness. The tub light is to be used inside of a dryer or washing machine. The factory in Thailand produces the PCBA (light source) and then assembles the components of both Chinese-origin and Thai-origin to manufacture the finished tub lights. |
| Reason: The PCBA (light source) is fabricated in Thailand. It is the most important or critical component in the subject LED tub light, which also imparts the character of the LED tub light. |
| Ruling Date: Aug. 4, 2025 |