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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N352842: The tariff classification of plaster of Paris decorations from China
| HTS: 6809.90.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Articles of plaster or of compositions based on plaster: Other articles.” |
| Item: The merchandise under consideration is made of plaster of Paris and painted to resemble natural rocks, and are designed for use in dioramas, train sets, and other similar projects. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352964: The tariff classification of metal furniture from Poland
| HTS: 9403.20.0050, free + 50% + 15%, “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” |
| Item: The “Side Table” is a steel frame table. The rectangle tabletop surface has a 90-degree downward curve at the left and right corners to form the left and right table legs. The tabletop surface and the table legs are adapted one-to-the-other and form a unitary whole; the legs are not removeable. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N353106: The tariff classification of hose reels with and without hoses from Spain or China
| HTS: (506 series) 4009.32.0050, 9903.01.24, 9903.01.25, 9903.02.20, 9903.88.03, 2.5% + either 15% OR 20% + 10% + 25%, “tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings: reinforced or otherwise combined only with textile materials: with fittings: other.” (504 Series) 8479.89.9599, 9903.01.24, 9903.01.25, 9903.02.20, 9903.88.03, 2.5% + either 15% OR 20% + 10% + 25%, “machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: other machines and mechanical appliances: other: other: other.” |
| Item: The products under consideration are an aluminum retractable hose reel imported with an ethylene-propylene-diene (EPDM) hose (506 series) or separately, i.e. without the hose (504 series). Both the 504 and 506 series reels are typically mounted in the ceiling of an automotive service center or garage, to move air or water-based fluids from a storage tank to an end point such as a car engine reservoir, radiator, or tires. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352110: The country of origin of the LEGO “Stranger Things” “The Upside Down” building blocks kit
| Origin: China |
| Item: A LEGO “Stranger Things” “The Upside Down” building blocks kit, Item #75810. The kit includes plastic blocks and other components (for example, figurines representing human characters) coming from a variety of countries. |
| Reason: Item #75810 consists of components subject to tariffs that vary depending on their countries of origin. The components are commingled in the retail box, and it is essentially impossible to either identify the country of origin of each individual component, or obtain information on the number of components from each country that are included in the box. Therefore, pursuant to GN 3(f), HTSUS, Item #75810 will be subject to the highest rates of duty applicable to any of the components, which are those associated with China. |
| Ruling Date: Sept. 2, 2025 |
N352251: The country of origin of VIGADRONE® (Vigabatrin) for Oral Solution in dosage form
| Origin: India |
| Item: VIGADRONE (Vigabatrin) for Oral Solution, imported in 500 mg sachets, is a medicinal preparation containing Vigabatrin (anti-convulsant), as the active ingredient. It is indicated for the treatment of Refractory Complex Partial Seizures (CPS) and Infantile Spasms (IS). The active pharmaceutical ingredient (API) is manufactured in India and the finished oral solution in dosage form is made in China. |
| Reason: The filling and packaging of the API (Vigabatrin) into the finished 500 mg sachets in dosage form in China does not result in a substantial transformation and the country of origin of the final VIGADRONE (Vigabatrin) for Oral Solution in dosage form will be India. |
| Ruling Date: Sept. 2, 2025 |
N352311: 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 child-size costume identified as Posh Pirate, which consists of a long-sleeved pullover top, pull-on pants, boot tops, belt and head tie. The off-the-shoulder top features a raw, unfinished back neck. |
| Reason: The flimsy, man-made knitted textile top provides the essential character of the set. |
| Ruling Date: Sept. 2, 2025 |
N352485: The country of origin of automotive air conditioning filters
| Origin: Thailand |
| Item: The items under consideration are described as automotive air conditioning filters, which are components of an automotive heating, ventilation, and air conditioning (HVAC) system designed to clean the air entering the vehicle’s interior. The automotive air conditioning filters are assembled in Thailand using components from Thailand and China. |
| Reason: The assembly process in Thailand, in combination with the creation of the filtration media, results in a substantial transformation of the individual components. Most notably, the creation of the filter media in Thailand creates the essence of the finished air conditioning filters. |
| Ruling Date: Sept. 2, 2025 |
N352495: The country of origin of a faucet
| Origin: Vietnam |
| Item: The product at issue is a single-handle faucet, which can be installed in the sink of a bathroom or a lavatory, is composed of a single handle, a cover plate assembly, an aerator, a body and a cartridge valve. With respect to origin, the final assembly of the faucet occurs in China and begins with a cartridge valve from Vietnam undergoing various tests and inspections. |
| Reason: The processes performed in China do not change the shape, character, or predetermined use of the Vietnamese cartridge valve the essential component of faucets. |
| Ruling Date: Sept. 2, 2025 |
N352506: The country of origin of PROCARDIA XL (Nifedipine) Extended-Release Tablets in dosage form from Spain
| Origin: Spain |
| Item: PROCARDIA XL, imported in 30 mg, 60 mg and 90 mg extended-release tablets, is a medicinal preparation containing Nifedipine, as the active ingredient. It is a calcium channel blocker indicated for the management of hypertension and vasospastic angina. The active pharmaceutical ingredient (API), Nifedipine, is manufactured in Spain and the finished tablets in dosage form are made in China. |
| Reason: The mixing of the active ingredient Nifedipine (made in Spain) with the inactive ingredients into the final extended-release tablets in dosage form in China does not result in a substantial transformation and the country of origin will be Spain. |
| Ruling Date: Sept. 2, 2025 |
N352577: The tariff classification of FixChip connectors from the Netherlands
| HTS: 4421.99.9880, 9903.02.20, 3.3% + 11.7%, “Other articles of wood: Other: Other: Other: Other: Other.” |
| Item: The product under consideration is identified as a “FixChip” connector, which is made of high-density fiberboard (HDF) and measures approximately 40mm wide x 25mm high x 3mm thick. The FixChip is glued into a slot like a wood biscuit and used to join two pieces of wood together. The FixChip is frequently used in joining cabinet parts. |
| Reason: N/A |
| Ruling Date: Sept. 2, 2025 |