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:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
N351978: The tariff classification of compression process module from China or India
| HTS: 8414.80.2015, 9903.01.24; 9903.01.25; 9903.88.01; 9903.02.26, free + 20% + 10% + 25% (China) + 25% (India), “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Other, except parts: Other compressors: Other: Centrifugal and axial.” |
| Item: The Compression Process Module Train A is a prefabricated structure designed to be installed at a Liquid Natural Gas plant. The tiered module contains two multi-stage centrifugal compressors, oil and process coolers, and piping that features various instrumentation and valves that connect the module to other equipment in the train. The primary function of the module is to increase the pressure of gas mixtures containing methane and nitrogen. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2025 |
N352108: The tariff classification of a mixed reality headset from South Korea
| HTS: 8471.41.0150, 9903.01.32, free, “Automatic data processing machines and units thereof; …: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” |
| Item: The merchandise under consideration is the Samsung mixed reality headset, which has an Android XR operating system, a CPU, a storage device (256 GB), and memory (16 GB). In addition, this extended reality (XR) device contains Qualcomm Snapdragon XR Plus2 Gen 2, cameras, sensors, Wi-Fi, BLE, speakers, and microphones. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2025 |
N352296: The tariff classification of an inhibitor switch from South Korea
| HTS: 8536.50.9065, 9903.02.56 free + 15%, “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V; connectors for optical fibers, optical fiber bundles or cables: Other switches: Other: Other: Other.” |
| Item: The subject device is composed of an electrical terminal and contactor switch within a metal and plastic enclosure. The device is designed to be attached to the transmission of a vehicle and is electrically connected to the gear shift and the transmission control unit (TCU). When the driver changes the gear shift, the switch opens or closes the electrical circuit, only allowing the vehicle to be started if the shifter is in the correct position. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2025 |
N352308: The tariff classification of a bamboo bath mat from China
| HTS: 4421.91.9880, 9903.01.24; 9903.01.25; 9903.88.03, 3.3% + 20% + 10% + 25%, “Other articles of wood: Other: Of bamboo: Other: Other: Other.” |
| Item: The product under consideration is a bamboo bath mat. The mat measures approximately 15.75” x 23.62” and is constructed of several drilled bamboo strips that are strung together at three points with polyurethane thread. Each of the strips measures 7mm in thickness is separated from the other strips by a small acrylic bead. There are several small ethyl vinyl alcohol (EVA) feet glued to the back of the mat to prevent slipping. |
| Reason: N/A |
| Ruling Date: Aug. 19, 2025 |
N351506: The country of origin of an intake manifold and a carbon canister
| Origin: Thailand |
| Item: The first item is an intake manifold, also known as the inlet manifold, which distributes air to the engine’s cylinders. The second item has been identified as an activated carbon canister. The activated carbon canister is used to capture hydrocarbon vapor emissions from the fuel tank as part of a motor vehicle’s evaporative emission control system (EVAP). |
| Reason: The manufacturing operations of the intake manifold and a carbon canister are substantial and meaningful, and the individual components are substantially transformed into a finished product during the manufacturing process in Thailand. |
| Ruling Date: Aug. 18, 2025 |
N351520: The tariff classification of Ferric Citrate Tablets and Bosentan Tablets for Oral Suspension in dosage form from India
| HTS: (Ferric Citrate) 3004.90.9270, 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: Preparations primarily affecting the electrolytic, caloric or water balance: Other.” (Bosentan) 3004.90.9221, 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: Cardiovascular medicaments: Other.” |
| Item: Ferric Citrate, imported in 210 mg tablets, is in a class of medications called phosphate binders. It is indicated for the treatment of hyperphosphatemia (elevated level of phosphate in the blood) in patients with chronic kidney disease (CKD) who are on dialysis. Bosentan for oral suspension, imported in 32 mg tablets, is a dual endothelin receptor antagonist. It is indicated for the treatment of pulmonary arterial hypertension (PAH) in adults to improve exercise ability and decrease clinical worsening, and in pediatric patients (3 years and older) with idiopathic or congenital PAH to improve pulmonary vascular resistance (PVR), which is expected to result in an improvement in exercise ability. |
| Reason: N/A |
| Ruling Date: Aug. 18, 2025 |
N351887: The country of origin of a water purifier
| Origin: U.S. |
| Item: The item under consideration is described as the eSpring Water Purifier, which is a device that filters and disinfects water as part of a two-step purification process. The U.S. origin filter subassembly is a 5-step process that takes 6 people to assemble. It contains the carbon block that is sourced exclusively from the U.S. The carbon block is the most expensive component and is the primary device performing the water filtering. |
| Reason: The assembly process in China predominantly involves screwing, gluing and pressing various components into place. The combining of these parts in China does not create a new and different article of commerce with a name, character, and use distinct from the individual components. The carbon block provides the essential function of the filters as it requires considerable technical experience and customized equipment to produce. It is also the most expensive portion of the filter, and it is the item performing the filtering of the water. |
| Ruling Date: Aug. 18, 2025 |
N351918: The tariff classification of paperboard trays from China
| HTS: 4823.69.0040, 9903.01.24; 9903.01.25; 9903.88.03, free + 20% + 10% + 25%, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Other.” |
| Item: The product under consideration is a disposable paperboard food tray constructed of printed paperboard that weighs 300 grams per square meter. The paperboard consists of felted wood pulp. The tray is coated with polyethylene (PE) for grease resistance and structural integrity, and it is printed with a restaurant logo. |
| Reason: N/A |
| Ruling Date: Aug. 18, 2025 |
N352201: The tariff classification of a tracker pouch from China
| HTS: 4202.92.9100, 9903.01.24; 9903.01.25; 9903.88.03, 17.6% + 20% + 10% + 25%, “... other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents).” |
| Item: The article at issue, the GPS Pocket Buddy, is a textile pouch designed to hold an air tag or similarly sized tracking device. The pouch is constructed of nylon, which is a man-made fiber. It features overlapping front closure and a mesh adhesive that will allow it to be attached to a variety of articles. |
| Reason: N/A |
| Ruling Date: Aug. 18, 2025 |
N352228: The tariff classification of air intake hose from South Korea
| HTS: 8708.99.8180, 9903.94.05; 9903.01.33, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Item: The merchandise under consideration is described as an air intake hose, which is shaped to fit in the engine compartment of a passenger vehicle. The hose is a black plastic tube that directs the flow of air from the air filter to the intake manifold. The hose is needed to deliver a consistent flow of clean and filtered air to the engine for optimum performance. |
| Reason: N/A |
| Ruling Date: Aug. 18, 2025 |