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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N352836: The tariff classification of diorama decorations from Vietnam
| HTS: (1) 1401.90.4000, 9903.02.69, 3.2% + 20%, “Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): Other: Other.” (2) 4403.99.0195, 9903.02.32, free, “Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: Other: Other: Other: Other.” (3) 4602.19.8000, 9903.02.69, 2.3% + 20%, “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other.” (4) 6802.10.0000, 9903.02.59, 4.8% + 20%, “Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; Artificially colored granules, chippings and powder.” (5) 6809.90.0000, 9903.02.69, free + 20%, “Articles of plaster or of compositions based on plaster: Other articles.” |
| Item: Items designed for use in dioramas, train sets, and other similar projects. (1) Yellow Long Grass is a 2g package of coconut palm fiber strands. (2) Large Dead Fall is a 50g package of small tamarind branches with bark. (3) Hay Bales is a package containing 5 round, miniature hay bales and 16 rectangular, miniature hay bales. Both styles are constructed from compressed, coiled or agglomerated coconut palm fiber strands. (4) Gravel (Pea Gravel) consists of granules of crushed natural sandstone and limestone which have been coated in paint. (5) Talus Coarse Brown (Pea Gravel) is made of irregularly-shaped granules of plaster of Paris painted to resemble natural stone. |
| Reason: (1)(3) Palm fiber is a natural unspun textile fiber and thus qualifies as a plaiting material. |
| Ruling Date: Sept. 12, 2025 |
N352953: The tariff classification of a pressure cap from South Korea
| HTS: 8708.99.8180, 9903.02.56, 15%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other." |
| Item: A pressure cap mounted on the automobile coolant reservoir (radiator expansion tank). The cap serves to release or absorb coolant depending on changes in temperature and pressure. When the internal pressure is high, the pressure cap opens to release coolant. When the internal pressure is low, the pressure cap absorbs atmospheric pressure. Unlike a simple sealing cap, it incorporates a pressure control valve function, thereby ensuring the stable operation of the cooling system. It is made of nylon (PA66) and polyphthalamide (PPA). |
| Reason: N/A |
| Ruling Date: Sept. 12, 2025 |
N353084: The tariff classification of binder boards from China
| HTS: 4820.30.0040, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, "Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard: Binders (other than book covers), folders and file covers: Other." |
| Item: Binder boards constructed of paper chipboard that is covered with decorative paper. There are metal hinges that connect the covers to the spine. At the time of importation, the binder boards do not have binder rings inside. The binder rings are added to the binder boards after importation. |
| Reason: The binder boards, while not complete binders, have the essential character of complete binders. As such, the binder boards are classifiable as binders, based upon the structural material, the paper chipboard. |
| Ruling Date: Sept. 12, 2025 |
N353091: The tariff classification and application of trade programs for printed portraits from Canada
| HTS: 4911.91.4040, 9903.01.12, 9903.01.14, free, “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” |
| USMCA: Originating |
| Item: “Backwards portraits,” which are custom portraits depicting people and/or pets from the back, engaged in activities. The portraits are created individually for each buyer and measure 8”x10” or 5”x7”. They are created by the importer and digitally (inkjet) printed on luster photo paper. A buyer on Etsy.com purchases one of the portraits. In Canada, the artwork is created and digitally printed onto U.S. origin paper with U.S. origin ink. |
| Reason: Because the portraits are wholly obtained and produced entirely in the territory of two USMCA countries, they are considered to be originating and would be subject to preferential treatment under the USMCA. |
| Ruling Date: Sept. 12, 2025 |
N353121: The tariff classification of printed photo cards from South Korea
| HTS: 4911.91.2040, 9903.01.31, free, "Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other." |
| Item: Printed paper photo cards that measure approximately 55mm by 85mm, and are 0.30mm in thickness. They are lithographically printed on paper cardstock with photographic images of music artists. The card back has minimal printing, such as a logo. |
| Reason: N/A |
| Ruling Date: Sept. 12, 2025 |
N353138: The tariff classification of agricultural sprayer nozzles from France
| HTS: 8424.90.9080, 9903.02.20, 15%, “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other, Other.” |
| Item: Agricultural sprayer nozzles designed for use with agricultural spray booms. Each nozzle measures the flow rate and determines the spray pattern, including flat fan, hollow cone, or six-hole streaming pattern, as examples. The passive nozzles incorporate an insert made of a specific ultra-hard pink ceramic. Their wear resistance is said to be greater than stainless steel, brass, or plastics. This makes the nozzles highly resistant to wear, abrasion, chemicals, and allows for the consistent delivery of spray quality and flow-rate precision. |
| Reason: N/A |
| Ruling Date: Sept. 12, 2025 |
N353207: The tariff classification of whiskey still from Germany
| HTS: 8419.40.0040, 9903.02.20, 15%, “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Distilling or rectifying plant: For food and beverages.” |
| Item: A commercial whiskey still with a 2,000-liter capacity. Its main components include a distillation column, a condenser, a chamber receiver, and a copper pot still with a stainless-steel steam jacket and an agitator. The components are connected by piping and use a rectification process to produce whiskey. The system will be imported complete and in a single shipment. |
| Reason: When an entire system is imported in a single shipment with interconnected components, it will be classified pursuant to note 4 to Section XVI. Note 4 covers machines consisting of separate components that are intended to contribute together to a clearly defined function. Here, the components contribute together to perform a function covered by heading 8419. |
| Ruling Date: Sept. 12, 2025 |
N353464: The tariff classification of rope management equipment from China
| HTS: (1) 7326.90.8688, 9903.01.24, 9903.01.25, 9903.81.90, 9903.88.03, 2.9% + 20% + 10% + 50% + 25%, "Other articles of iron or steel: Other: Other: Other: Other: Other." (2), (3) and (4) 7616.99.5190, 9903.01.24, 9903.01.25, 9903.85.07, 9903.88.03, 2.5% + 20% + 10% + 50% + 25%, "Other articles of aluminum: Other: Other: Other: Other: Other: Other." (5) 4421.99.9880, 9903.01.24, 9903.01.25, 9903.88.03, 3.3% + 20% + 10% + 25%, "Other articles of wood: Other: Other: Other: Other: Other." |
| Item: (1) The “Hands Up” rigging product which enables arborists to connect and manage working ropes during tree rigging operations. It is a curved piece of metal with a central loop that allows ropes of various diameters to be guided, redirected, or temporarily secured without knots. It's constructed of corrosion resistant stainless steel. (2) The “Hexaring” is a closed, circular ring which provides a fixed attachment or redirection point for textile ropes during tree rigging and lowering operations. It consists of aluminum alloy with a hard anodized coating for durability and corrosion resistance. (3) The “Hexarig” is a fixed bollard system which provides arborists attachment points for lowering loads and rigging ropes. It primarily consists of aluminum alloy but also contains steel and polyester components. (4) The “Hexapush” is an ergonomic handheld item to advance friction hitches along climbing ropes. The product consists of two semicircular pieces of anodized aluminum which are placed around a rope and fastened together with metal pins to make a single domed ring. (5) There is also a wooden version which is constructed of laminated layers of wood. All five products are manually operated, not mechanical, and require no power source. |
| Reason: N/A |
| Ruling Date: Sept. 12, 2025 |
N352500: The tariff classification of Glucagon (CAS No. 16941-32-5) in bulk powder form, from Spain
| HTS: 2937.19.0000, 9903.01.32, free, “Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: Other." |
| Item: Glucagon is a polypeptide hormone indicated for the treatment of severe hypoglycemia (low blood sugar) in patients with diabetes. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2025 |
N344596: The tariff classification of a narrow woven reflective textile trim from Canada
| HTS: 5907.00.6000, free, “Textile fabrics otherwise impregnated, coated, or covered; painted canvas being theatrical, studio back-cloths or the like: Other: Of man-made fibers.” |
| Item: A textile reflective tape composed of two layers. The first layer is a woven flame-retardant fabric composed of 55% modacrylic and 45% cotton with a width of approximately 2 inches, or 5 cm. The second layer is a silver colored, 100% polyester plastic film that is coated on one side with glass beads and is of a width of approximately 1 inch, or 2.5 cm. The two layers are joined together by a slow heat fusing process and then cut to length. The trim will be used in various firefighter, construction worker or other similar uniform applications for safety purposes. The reflective trim provides reflective visibility for the safety of the wearer. |
| Reason: N/A |
| Ruling Date: Jan. 7, 2025 |