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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N351392: The tariff classification of steel automotive screws from Taiwan
| HTS: (5 mm) 7318.15.6080, 9903.81.90, 9903.01.33, 6.2% + 50%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of less than 6 mm: Other: Other.” (6 mm) 7318.15.8066, 9903.81.90, 9903.01.33, 8.5% + 50%, “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of 6 mm or more: Other: Other: With hexagonal heads: Other: Cap screws.” |
| Item: The merchandise under consideration is described as indented hex washer head automotive screws some of which measure 5 mm in diameter, and others 6 mm in diameter. All items are made of steel. The screws are custom-engineered parts designed specifically for automotive use and for a specific make of motor vehicle. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351474: The tariff classification of an ethernet switch from China
| HTS: 8517.62.0020, 9903.01.24; 9903.01.32; 9903.88.04, free + 20% + 25%, “Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Switching and routing apparatus.” |
| Item: The merchandise under consideration is described as an ethernet switch, which is a simple two-port switch bringing ethernet connectivity to any supported Verifone device with a dual role USB interface for connecting to existing point-of-sale or accessories. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351542: The tariff classification of handbags from China
| HTS: 4202.22.1500, 9903.01.24; 9903.01.25; 9903.88.03, 16% + 20% + 10% + 25%, “handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics.” |
| Item: Structured handbags constructed with a coating of plastics on the outermost surface. They are designed and sized to contain the small personal effects normally carried on a daily basis. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351603: The tariff classification of motocross boots from Italy
| HTS: 6402.91.4050, 9903.02.20, 9903.02.19, 6% + 11%, “Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Covering the ankle: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: For women: Other.” |
| Item: Two unisex (classified as “for women”) over-the-ankle, below-the-knee, high-performance, motocross boots, having uppers with external surface areas consisting of 92% rubber/plastic and 8% microfiber. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351604: The tariff classification of a frame component from South Korea
| HTS: 8507.90.8000, 9903.94.05; 9903.01.33, 3.4% + 25%, “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Parts: Other.” |
| Item: The merchandise under consideration is an internal support element, that is used inside an electric vehicle battery assembly. The element is mounted in the center of the battery assembly and has three pre-cut notches along its length, which serve as spaces for crossmember supports and additional structural frame components. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351706: The tariff classification of casual shoes from Vietnam
| HTS: 6404.19.3660, 9903.02.69, 7.5% + 20%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: Other: With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: For women.” |
| Item: A woman’s, slip-on, below-the-ankle, closed toe/closed heel, casual shoe. The shoe is considered “slip-on” because the tongue is sewn to the upper via elastic gore. The external surface area of the upper consists of 100% cotton textile. It has a rubber or plastics outer sole. The external surface area of the outer sole in contact with the ground consists of 59.8% applied textile and 40.2% rubber or plastics. The shoe does not have a foxing or foxing-like band. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351889: The tariff classification and country of origin of an extension bar, a socket adapter, an extended spark plug socket, a flex head spark plug socket and a universal joint socket
| HTS: (spark plug sockets and universal joint socket) 8204.20.0000, 9%, “hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof.” (extension bar and the socket adapter) 8466.10.0175, 3.9%, “parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465…; tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads: Other.” |
| Origin: Vietnam |
| Item: The items under consideration are primarily made of steel and are identified as an extension bar, a socket adapter, an extended spark plug socket, a flex head spark plug socket and a universal joint socket. For all of the tools, raw steel is sourced from China and sent to Vietnam and manufactured into the finished tools. |
| Reason: The raw steel is substantially transformed in Vietnam into finished tools. |
| Ruling Date: Aug. 11, 2025 |
N351951: The tariff classification of a mobility scooter from China
| HTS: 8703.90.0100, 9903.01.24; 9903.01.25; 9903.91.03, 2.5% + 20% + 10% + 100%, “Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: Other.” |
| Item: The VOCIC D41 Explorer-Swift Compact Lightweight Mobility Scooter, which is intended for use by individuals with limited lower limb mobility to travel independently over flat indoor or outdoor surfaces for daily activities. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |
N351961: The country of origin of miter shears
| Origin: Vietnam |
| Item: The pair of shears is a hand-held tool used for cutting molding, trim, and other thin materials at precise angles for projects such as picture frame assembly or baseboard installations. The tool consists of a cutting head with two main parts: a cutting blade and a static anvil. The manufacturing process begins in Vietnam, where stainless steel plate is stamped into the final size and shape of the blade. The blade and anvil are then sent to China, where the blade is heat-treated and sharpened, and the anvil is shot blasted. |
| Reason: The blade and anvil hold the essential identity of the finished miter shears. The further processing of these parts and the assembly operations that occur in China do not substantially transform them into new or different articles. |
| Ruling Date: Aug. 11, 2025 |
N351975: The tariff classification of boat anchors from China
| HTS: 7316.00.0000, 9903.01.24; 9903.81.90; 9903.01.33; 9903.88.03, free + 20% + 50% + 25%, “Anchors, grapnels and parts thereof, of iron or steel.” |
| Item: The products to be imported are boat anchors which are composed of multiple components (i.e., positioning plate, trapezoidal plate, shank, stock, and flute), some of which are made from alloy steel and others which are made from nonalloy (carbon) steel. |
| Reason: N/A |
| Ruling Date: Aug. 11, 2025 |