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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N351710: The tariff classification of multilayer wood flooring from Indonesia
| HTS: (4.16mm-thick face ply of oak) 4418.75.7000, 5%, “Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other.” (3.7-3.8mm-thick face ply of oak and a back ply of Jabon or Sengon) 4412.51.3105, 8%, “Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: With at least one outer ply of tropical wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring.” |
| Item: The face ply, measuring 4.16mm in thickness, consists of a continuous sheet of white oak (Quercus alba., a non-coniferous wood) wood veneer. The center ply, measuring approximately 9.5mm in thickness, consists of blocks of rubberwood (Hevea spp., a tropical, non-coniferous wood) wood. The back ply, measuring approximately 1.5mm in thickness, consists of Jabon or Sengon veneer. |
| Reason: N/A |
| Ruling Date: Aug. 14, 2025 |
N351763: The country of origin of gaming laptops
| Origin: Vietnam |
| Item: Four models of automatic data processing (ADP) machines that are referred to as Razer Blade 18 Gaming Laptop personal computers (PCs), which are all equipped with Windows 11 Home NexGen Premium operating systems and Razer’s proprietary software called Razer Synapse. The motherboard Printed Circuit Board Assemblies (PCBAs) are assembled in Vietnam using components sourced from various countries of origin. |
| Reason: The assembly of the motherboard PCBA in Vietnam, via surface mount technology, laser etching, solder paste application, accurate pick and placement of small components, and permanent connection of the components through a reflow oven results in a substantial transformation of those components to produce a motherboard PCBA of Vietnam origin. |
| Ruling Date: Aug. 14, 2025 |
N351861: The country of origin of noise cancelling headphones
| Origin: Philippines |
| Item: The items concerned are Bluetooth enabled noise cancelling headphones. The research and development of the plastic parts/housing and the printed circuit board assembly (PCBA) are undertaken in China. The noise cancelling headphones are made from components sourced from the Philippines and China. The actual manufacturing/assembly steps are undertaken in the Philippines. The manufacturing steps that take place in the Philippines include, in part: All plastic housing components are produced. All printed circuit boards are manufactured. All printed circuit boards are populated using surface mount technology. The components of the PCBAs are sourced mainly from the Philippines with only the integrated circuits, mems microphone, and USB-C connector being of Chinese origin. |
| Reason: The manufacturing processes that take place in the Philippines are both meaningful and complex, resulting in the creation of Bluetooth enabled noise cancelling headphones. |
| Ruling Date: Aug. 14, 2025 |
N352166: The country of origin of swivel head ratchet
| Origin: Vietnam |
| Item: The item under consideration is described as a swivel head ratchet used to apply a certain amount of torque to ensure fasteners are tightened to specification. The production process begins in Vietnam where raw steel coils are drop-forged into the sizes and shapes of the ratchet handles and swivel heads. Then, the two forged components are shipped from Vietnam to China where they undergo machining processes such as milling and grinding operations to achieve precise dimensions and surface quality. |
| Reason: The forged handles and swivel heads manufactured in Vietnam are exported to China with a pre-determined end use as a type of ratchet handle. |
| Ruling Date: Aug. 14, 2025 |
N352167: The country of origin of a spark plug socket
| Origin: Vietnam |
| Item: The merchandise under consideration is identified as a spark plug socket, which is used for removing and installing spark plugs in engines. The spark plug is made of chrome alloy steel and has a magnetic hexagonal head. The manufacturing process begins in Vietnam, where raw steel coil is cold forged into the size and shape of the spark plug socket. This includes forming the hexagonal head and the opening for the extension bar, before it is sent to China. In China, raw steel coil is cold forged into the size and shape of the extension bar. |
| Reason: The raw steel coil is substantially transformed in Vietnam into a fully formed spark plug socket. This includes forming the hexagonal head. It is the spark plug socket that contributes to the main functionality and holds the essential identity of the finished tool. |
| Ruling Date: Aug. 14, 2025 |
N352273: The tariff classification of brass cartridge cases from multiple countries
| HTS: 9306.30.8000, 9903.01.25; 9903.02.58, free + 10% (Australia) + 39% (Switzerland), “Bombs, grenades torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridgewads: Other cartridges and parts thereof: Other.” |
| Item: The items under consideration are described as unfinished brass cartridge cases with integrated primer percussion caps fixed at the base. After importation, the cartridge cases will be filled with propellant powder and capped with a lead and antimony projectile for use as ammunition. The .50 caliber cases will be imported from Australia, and .416 caliber cases will be imported from Switzerland. |
| Reason: N/A |
| Ruling Date: Aug. 14, 2025 |
N347820: The tariff classification of a women’s knit blouse from Indonesia
| HTS: 6106.20.2010, 9903.02.27, 32% + 19%, “Women’s and girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s.” |
| Item: a women’s long sleeve blouse constructed of 61% rayon, 21% polyester, 10% metallic, and 8% spandex rib knit fabric. The fabric’s outer surface measures at least ten or more stitches per linear centimeter measured in both directions. The garment features long puff hemmed sleeves, a square neckline, and a straight hemmed bottom. |
| Reason: N/A |
| Ruling Date: Aug. 13, 2025 |
N351441: The tariff classification of Sertraline Hydrochloride Capsules in dosage form, from India
| HTS: 3004.90.9239, 9903.01.32, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents: Other.” |
| Item: Sertraline Hydrochloride, imported in 150 mg and 200 mg capsules, is a selective serotonin reuptake inhibitor (SSRI). It is indicated for the treatment of major depressive disorder (MDD) in adults and obsessive- compulsive disorder (OCD) in adults and pediatric patients 6 years of age and older. |
| Reason: N/A |
| Ruling Date: Aug. 13, 2025 |
N351449: The tariff classification of Diesel Generator Module from China
| HTS: 8502.13.0040, 9903.01.24; 9903.01.25; 9903.88.01, 2% + 20% + 10% + 25%, “Electric generation sets and rotary converters: Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output exceeding 375 kVA: Exceeding 1,000 kVA.” |
| Item: The item under consideration is identified as the COOLPOWER brand Diesel Generator Module, from China. The unit is described as having a standby power rating of 3300 kW/4125kVA and a prime power rating of 3000 kW/3750 kVA at 60Hz and 480V. The generator module is imported in four main parts due to shipping constraints and is described as an integrated, weatherproof electric generating set designed to provide emergency power to data centers. |
| Reason: N/A |
| Ruling Date: Aug. 13, 2025 |
N351478: The tariff classification of Linagliptin and Metformin Hydrochloride Tablets and Linagliptin Tablets in dosage form, from India
| HTS: 3004.90.9291, 9903.01.32, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Other.” |
| Item: The first product, Linagliptin and Metformin Hydrochloride, imported in 2.5/500 mg, 2.5/850 mg and 2.5/1000 mg tablets, is a combination medication containing linagliptin (a dipeptidyl peptidase-4 (DPP-4) inhibitor) and metformin (a biguanide), as the active ingredients. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus. The second product, Linagliptin, imported in 2.5/500 mg and 5 mg tablets, belongs to a class of drugs called dipeptidyl peptidase-4 (DPP-4) inhibitors. It is indicated as an adjunct to diet and exercise to improve glycemic control in adults with type 2 diabetes mellitus. |
| Reason: N/A |
| Ruling Date: Aug. 13, 2025 |