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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N352585: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, 9903.01.24; 9903.01.25; 9903.02.69, free + 20% + 10% OR 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other. |
| Item: A toddler-size costume identified as Kreepy Klown, item numbers SP00196 and 00196, which consists of a long-sleeved pullover top, skirt with suspenders, socks and mini hat. and features a raw, unfinished ruffle at the neck with capping. The deep back opening is raw and unfinished and closed with a single small tab of hook and loop fastener. The long sleeves are raw and unfinished with narrow exposed elastic stitched on with a single row of long, loose straight stitching. The hem bottom is raw and unfinished. Although the top has some capping at the neck as well as a bow and pom-pom embellishments tacked on the front, the top is not well-made. The top is stitched together with long, loose straight stitching. |
| Reason: The flimsy man-made knitted textile top provides the essential character of the set. |
| Ruling Date: Sept. 2, 2025 |
N352632: The tariff classification of ball bearings from Thailand
| HTS: 8482.10.5044, 9903.02.61, 9% + 19%, “Ball or roller bearings, and parts thereof: Ball bearings: Other: Other: Radial bearings: Single row bearings: Other bearings, having an outside diameter of: 9 mm and over but not over 30 mm.” |
| Item: The items at issue are ball bearings, which are configured as a single row of radial balls positioned within an inner race and an outer race with a diameter that measures approximately 16 millimeters. The bearings feature non-contact seals and a radial clearance compatible with the rotor assembly of portable oxygen concentrators. |
| Reason: The subject bearings, which are components of the oxygen concentrators, do not have physical properties or special features that make them readily distinguishable from bearings used in other applications. The bearings do not have features that prevent their use in machines or applications that are for non-handicapped individuals. As such, the bearings are not eligible for HTSUS provision 9817.00.96. |
| Ruling Date: Sept. 2, 2025 |
N352815: The country of origin of an agitator assembly
| Origin: China |
| Item: The product at issue is an agitator assembly, which consists of an auger bell crusher connected to a shaft using a washer. Once the product is installed into a double-door household refrigerator and the user selects the crush mode from the refrigerator’s panel, the shaft transfers power to the auger bell crusher, which stirs ice cubes to prevent clumping. The final assembly of the product begins by inserting a shaft from Vietnam into a washer from China. Afterwards, the shaft and washer are joined to an auger bell crusher from China using a hydraulic riveting machine. |
| Reason: The processes performed in Vietnam do not change the shape, character, or predetermined use of the inputs. |
| Ruling Date: Sept. 2, 2025 |
N351993: The origin, marking, and eligibility under subheading 9802.00.5060 on jewelry
| HTS: 7113.19.50, 5.5%, “Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal: Of other precious metal, whether or not plated or clad with precious metal.” |
| Origin: U.S. |
| Item: Jewelry made of precious metals and set with gemstones. The jewelry is cast in the U.S. and finished in India. |
| Reason: The casting of the jewelry in the United States provides the essence of the finished products. Setting the gems and performing final finishing does not substantially transform the castings. |
| Ruling Date: Aug. 30, 2025 |
N352059: The country of origin of self-copy paper
| Origin: Mexico |
| Item: The product under consideration is self-copy paper. The 76cm-wide top layer -- bond paper -- is manufactured in Mexico, and the 76cm-wide bottom layer -- carbonless paper -- is manufactured in Germany. The two papers are layered together and rewound in Mexico. Cutting into sheets and smaller rolls, as well as packaging, will also take place in Mexico. |
| Reason: The combination of the two papers is essential to the manufacturing of self-copy paper. In Mexico, the German carbonless paper undergoes a change from 4811, HTSUS, to 4816, HTSUS. Therefore, the tariff-shift rule has been met. The country of origin for marking purposes is Mexico. |
| Ruling Date: Aug. 29, 2025 |
N352099: The tariff classification of multilayer wood panels from Mexico
| HTS: 4412.92.5215, 9903.01.01; 9903.01.27, free + 25%, “Plywood, veneered panels and similar laminated wood: Other: Other, with at least one outer ply of nonconiferous wood: Other: Other: Other.” |
| Item: The product under consideration is a three-ply wood panel. The panel is constructed of a face and back ply of wood veneer that measures approximately 0.5mm to 0.6mm in thickness, and a core of medium density fiberboard (MDF) that ranges from 5.2mm to 19mm in thickness. |
| Reason: The veneer gives the panel its essential character, and the veneer is affixed to a base of MDF. |
| Ruling Date: Aug. 29, 2025 |
N352255: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, 9903.01.24; 9903.01.25; 9903.02.69, free + 20% + 10% OR 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-size costume identified as Mighty Viking, which consists of a sleeveless pullover top, cape, belt, faux fur arm cuffs and faux fur boot covers. The thigh-length top features a raw, unfinished neck with lace-up front, closed with an unfinished string tie. The top has an embellishment consisting of a faux leather patch stitched to the front with long loose straight stitching. The armholes are raw and unfinished. The deep side slits and hem bottom are raw and unfinished. |
| Reason: The flimsy pullover top imparts the essential character of the set. |
| Ruling Date: Aug. 29, 2025 |
N352258: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free + 20% + 10% OR 20%, “Festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: A child-size costume identified as Deluxe Samurai, which consists of a long-sleeved jumpsuit, foam chest/shoulder armor, foam belt with attached flaps, a mask and a foam helmet with removable medallion. The man-made knitted textile jumpsuit features a deep back opening with three flimsy hook and loop tabs. The back opening is extra deep to permit the wearer to step into the jumpsuit but because of the depth, it provides no modesty to the wearer. The sleeve and leg openings are raw and unfinished. Although the neck is capped, the garment is not well made. |
| Reason: The flimsy jumpsuit imparts the essential character of the set. |
| Ruling Date: Aug. 29, 2025 |
N352320: The tariff classification of “Prism” guided corporate exercises from China
| HTS: 4911.99.6000, 9903.01.22; 9903.01.31; 9903.88.15, free + 7.5%, “Other printed matter: Other: Other: Other: Printed on paper in whole or in part by a lithographic process.” |
| Item: The item under consideration is a boxed set of printed cards titled “Prism” which consists of approximately 600 lithographically printed cards and an instruction board that functions as a printed professional facilitation toolkit intended for use in corporate training, decision-making workshops, and consulting engagements. It is designed as a structured business tool and contains no competitive game rules, scoring, or elements of chance. The set is marketed exclusively for professional use and is not intended or designed for amusement. |
| Reason: N/A |
| Ruling Date: Aug. 29, 2025 |
N352406: The tariff classification of portable, modular stage units from China
| HTS: 4421.99.9880, 9903.01.24; 9903.01.25; 9903.88.03, 3.3% + 20% + 10% + 25%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: The product under consideration is portable, modular stage units. The stage units each have a 4-foot by 4-foot platform that appears to be constructed of edge-glued lumber that has been framed with an aluminum edge. The platform is placed upon an expandable riser that is constructed of aluminum tubes with plastic cores. |
| Reason: The essential character of the modular stage units is imparted by the functional stage surface, i.e., the wood platform. The platforms could function as a stage surface even without the risers. |
| Ruling Date: Aug. 29, 2025 |