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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N352227: The tariff classification of choir robes from China
| HTS: (left over right closure) 6211.33.9061, 16%, “other garments, men’s or boys’, of man-made fibers, other.” (right over left closure) 6211.43.1092, 16%, “other track suits. Ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other.” |
| Item: A choir robe constructed of 100% polyester woven fabric. The ankle-length robe has a V-neckline, a full front zipper closure and features long flowing sleeves with a cuff. The choir robes are worn by clergy members and choir participants during formal religious worship. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N352330: The tariff classification of bimetal temperature switches from Japan
| HTS: 8536.50.9065, 9903.02.30, 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: Five models of a Bimetal Thermostat, which are bimetal thermal switches, comprised of two metals bonded together in the form of a strip or disc. When the metals are heated, the difference in expansion rates cause the metal to bend or snap when a certain temperature is reached. This action either opens or closes an electrical circuit. The subject switch devices are used in various electrical applications, such as household appliances, HVAC systems, and industrial appliances in order to act as a protection against excessive heat. |
| Reason: N/A |
| Ruling Date: Aug. 21, 2025 |
N352414: The tariff classification and country of origin of long nose pliers
| HTS: 8203.20.6030, 9903.02.69, 12¢/doz. + 5.5% + 20%, “files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: Other: Other (except parts). Pliers.” |
| Origin: Vietnam |
| Item: A pair of long nose pliers (also known as needle-nose pliers) is a hand tool generally used to grip, pinch, bend or cut wire. The manufacturing process for the long nose pliers begins in Vietnam, where Chinese-origin steel rods are drop-forged into the left and right pieces of the pliers (i.e., the pieces incorporating the handles and jaws). |
| Reason: A substantial transformation occurs in Vietnam. It is here that steel rods are drop-forged into the final size and shape of the left and right jaws and handles of the tool. |
| Ruling Date: Aug. 21, 2025 |
N351537: The tariff classification of a women’s sleeveless padded jacket from Bangladesh
| HTS: 6210.30.5029, 9903.02.05, 7.1% + 20%, “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles: Other.” |
| Item: A women’s sleeveless padded jacket constructed from a 100% polyester woven fabric, which has a visible coating on the inner surface, quilted to a nonwoven polyester batting fill. The garments feature a full front opening with a zipper closure that extends to the top of the collar, a right chest pocket secured with zipper closure, and pockets at the waist secured with zipper closure. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2025 |
N351703: The tariff classification of Dimethyl Carbonate (DMC) (CAS No. 616-38-6) from Saudi Arabia
| HTS: 2920.90.5100, 9903.01.32, 3.7%, “Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: Other: Other.” |
| Item: The subject product is described as dimethyl carbonate (DMC), CAS No. 616-38-6, with a minimum purity of 99.5 percent. In the product data sheet submitted, dimethyl carbonate is described as an environmentally friendly solvent used to make coatings, adhesives, and cleaning agents. It is also used as a raw material in organic synthesis and will be imported in drums and bulk ISO tanks. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2025 |
N351728: The country of origin for toaster ovens from Vietnam
| Origin: Vietnam |
| Item: The merchandise under consideration is identified as Toaster Oven II. The toaster ovens are produced in Vietnam through a manufacturing and assembly process comprising three main stages. Vietnam accounts for the majority or a significant portion of the production costs of the toaster ovens. |
| Reason: The Chinese components undergo processing in Vietnam that is sufficiently complex and meaningful as to result in a substantial transformation. |
| Ruling Date: Aug. 20, 2025 |
N351744: The tariff classification of scientific zoological specimens from Mauritius
| HTS: 9705.29.0000, 9810.00.7000, free, “Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest: Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: Other.” |
| Item: Item 1 are zoological specimens of 484 various genus and species of fish, shark, chondrichthyans, and squid that include: goblin shark, snake maceral, hermit crab, slime head fish, scorpionfish, jellyfish, lantern shark, anglerfish, deepwater catshark, sleeper shark, and other species from the Southern Indian Ocean (SIO). Item 2 are zoological muscle tissue specimens of 1,094 various genus and species of fish, shark, chondrichthyans, and squid that include: lancet fish, catshark, viperfish, ghost shark, kitefin shark, sea devil, snails, snipe eel, snake maceral, and other species from the SIO. The fish, shark, chondrichthyans, and squid were encountered as bycatch in the SIO deepwater trawler fishery and were collected as samples for future research. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2025 |
N351789: The country of origin of air fryers from Vietnam
| Origin: Vietnam |
| Item: The product under consideration is described as “CN/CY Air Fryers I,” which are electric countertop cooking devices for household use packaged for sale to individual consumers. The Vietnamese-origin materials and processing costs represent the majority of the total costs for the CN/CY Air Fryers I models. The CN/CY Air Fryers I are manufactured in Vietnam through a three-stage process. |
| Reason: The components undergo processing in Vietnam that is sufficiently complex and meaningful as to result in a substantial transformation. |
| Ruling Date: Aug. 20, 2025 |
N351803: The tariff classification, country of origin, and status of leg gaiters from Mexico under the United States-Mexico-Canada Agreement (USMCA)
| HTS: 6406.90.1540, 14.9%, “Gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials: Of man-made materials: Of textile materials: Of man-made fibers: Other.” |
| USMCA Eligibility: Yes |
| Item: The subject of this request is a pair of flame-resistant (FR) leg gaiters that are wrapped around the lower legs and secured with hook and loop strips. They are designed to protect the wearer from ticks and vegetation in outdoor settings as ticks find it difficult to navigate the outward facing 3D polyester mesh fabric. They will be marketed to utility workers and outdoor professionals. All of the materials used to make the FR leg gaiters originate in China and are imported into Mexico. In Mexico, the Chinese components are assembled and sewn together with Chinese FR thread and finished with Chinese FR bias tape. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2025 |
N351833: The tariff classification of SENSO RESIN PR4000 HCD-N from the Netherlands
| HTS: 3214.90.5000, 9903.02.20, 3.25% + 12.75%, “Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like: Other: Other.” |
| Item: The subject product is described as a castor oil-based seamless coating product with the trade name SENSO RESIN PR4000 HCD-N. The product is a viscous fluid mixture available in various colors. It is intended for use as a finished architectural coating, applied to interior floors and walls, with no additional formulation or processing after import. SENSO RESIN PR4000 HCD-N is chemically based on a modified natural polymer (castor oil) and includes mineral fillers and pigments. It contains 0.2% organic solvents (VOC content: 3.8 g/L) and no water. |
| Reason: N/A |
| Ruling Date: Aug. 20, 2025 |