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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N351920: The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows
| HTS: (Comforter #1) 9404.40.9005, 12.8%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” (Comforter #2) 9404.40.9022, 12.8%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” (Comforter #3) 9404.40.1000, 4.4%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” (Pillow #1) 9404.90.1060, 5.3%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton: Bed pillows (with outer covering of cotton), of a kind described in statistical note 5 to this chapter: Other fill.” (Pillow #2) 9404.90.2060, 6%, “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Bed pillows, of a kind described in statistical note 5 to this chapter: Other fill.” |
| Origin: China, India |
| USMCA Eligibility: Yes |
| Item: The item identified as “Comforter #1” is a baffled box comforter made with an outer shell of 100% cotton woven fabric that is bleached. The item identified as “Comforter #2” is a quilted comforter made with an outer shell of 100% polyester woven fabric. The item identified as “Comforter #3A” is a baffled box comforter made with an outer shell of 100% cotton woven fabric. The item identified as “Comforter #3B” is a baffled box comforter made with an outer shell of 100% cotton woven fabric. The item identified as a “Pillow #1” is a stuffed bed pillow made with an outer shell of 100% cotton woven fabric. The item identified as a “Pillow #2” is a stuffed bed pillow made with an outer shell of 100% polyester woven fabric. |
| Reason: As the fabrics comprising Comforter #1, Comforter #2, Comforter #3A, Pillow #1 and Pillow #2 are formed by the fabric-making process in a single country, that is China, country of origin is conferred in China. As the fabric comprising Comforter #3B is formed by the fabric-making process in a single country, that is India, country of origin is conferred in India. The goods described qualify for USMCA preferential tariff treatment, because they will meet the requirements of General Note 11(b)(iii) since all components and materials undergo the prescribed tariff shift. |
| Ruling Date: Aug. 25, 2025 |
N352069: The tariff classification of wood-burning stove with heat exchanger boiler from Italy
| HTS: 7321.19.0080, 9903.81.90; 9903.01.33, free + 50%, “other cooking appliances and plate warmers including appliances for solid fuel, other than portable, of iron (other than cast iron) or steel.” |
| Item: The merchandise at issue is identified as Pettinger 1300 Professional with Heat Exchanger Boiler. It is a wood-burning stove for domestic use, which features an integrated heat exchanger boiler with plumbing connections, enabling the stove to provide hot water. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2025 |
N352076: The eligibility of long term hemodialysis catheters under the Nairobi Protocol from an undisclosed country
| HTS: 9817.00.96, free, “articles and parts and accessories of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped.” |
| Item: The items under consideration are hemodialysis catheters, which are two-lumen polyurethane central venous catheters designed for long term vascular access for hemodialysis and apheresis. All three catheters perform the same function and achieve the same medical outcome but use different placement techniques and have different tip designs. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2025 |
N352189: The country of origin of an external cylindrical grinding machine
| Origin: Italy |
| Item: The item under consideration is the Omicron 8000 PS T7, described as a computer numerical control (CNC) external cylindrical grinding machine designed for large scale industrial applications. The machines are designed, engineered, and manufactured in Italy by a team of machinists, mechanical fitters, electrical technicians, CNC programmers, and surface treatment operators. |
| Reason: The reassembly, calibration, and testing in the U.S., although labor and time intensive, is to perform final installation and prepare the machine for operation. Consequently, no article emerges from the processes in the U.S. with a new name, character, or use different from that possessed by the article prior. |
| Ruling Date: Aug. 25, 2025 |
N352196: The tariff classification of electric motors from China
| HTS: 8501.31.4000, 9903.01.24; 9903.01.25; 9903.88.02, 4% + 20% + 10% + 25%, “Electric motors and generators (excluding generating sets): Other DC motors; DC generators, other than photovoltaic generators: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W.” |
| Item: Four models of Volts Direct Current (VDC) permanent magnet brushed electric motors. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2025 |
N352198: The tariff classification of electric motors from China
| HTS: 8501.31.4000, 9903.01.24; 9903.01.25; 9903.88.02, 4% + 20% + 10% + 25%, “Electric motors and generators (excluding generating sets): Other DC motors; DC generators, other than photovoltaic generators: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W.” |
| Item: Five models of electric motors. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2025 |
N352294: The tariff classification of valve assemblies from Mexico
| HTS: 8481.80.9015, 9903.01.27, 2%, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Other: Regulator valves, self-operating, for controlling variables such as temperature, pressure, flow and liquid level.” |
| Item: The valve assemblies at issue are referred to as distributors with an eliminator expansion device (series RD3863). The eliminator expansion device is configured as a thermostatic expansion valve that is actuated by sensing the superheat in an evaporator’s outlet, or a piston valve that is actuated in response to a refrigerant’s drop in pressure. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2025 |
N352615: The tariff classification of a women’s knit blouse from Pakistan
| HTS: 6106.10.0010, 9903.02.51, 19.7% + 19%, “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s.” |
| Item: Style BSW71 is a women’s blouse constructed from 100% cotton knit fabric that measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, hemmed short sleeves, contrasting color letters at the left outer sleeve, a patch pocket with a contrasting color logo at the left side chest, and a hemmed bottom. |
| Reason: N/A |
| Ruling Date: Aug. 25, 2025 |
N352719: The country of origin of a 4-way lug wrench
| Origin: U.S. |
| Item: The item under consideration is identified as a 4-way lug wrench, also referred to as a cross wrench. It is a steel hand tool used to loosen, tighten, or remove lug nuts on wheels. The tool is designed in a cross-like shape with four different hexagonal socket sizes on its ends. The manufacturing process for the 4-way lug wrench begins in Thailand, where raw steel rods are drop-forged into the two cross bars of the wrench. This includes forming the hexagonal socket ends of each bar. The cross bars are then sent to China, where they are machined to precision and welded together at their center. |
| Reason: The raw steel rods are substantially transformed in Thailand into the two cross bars of the wrench, along with the hexagonal socket ends. These cross bars and hexagonal sockets contribute to the main functionality of the finished wrench, which is attaching or removing lug nuts. The additional processing and assembly operations performed in China do constitute a substantial transformation. |
| Ruling Date: Aug. 25, 2025 |
N348316: The tariff classification of Allulose (CAS No. 551-68-8) in bulk form, from China
| HTS: 2940.00.6000, 9903.01.24, 9903.01.32, 9903.88.03, 5.8% + 20% + 10% + 25%, “Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939: Other.” |
| Item: Allulose, CAS No. 551-68-8, also known as D-Psicose and D-allulose is a chemically pure sugar. It serves as a low-calorie, zero-glycemic sugar substitute and will be imported in bulk form. |
| Reason: N/A |
| Ruling Date: Aug. 22, 2025 |