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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N352158: The tariff classification and eligibility under the United States-Caribbean Basin Trade Partnership Act of 2000 (CBTPA) of men’s T-shirts from Haiti
| HTS: 6109.10.0012, 16.5%, “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other T-shirts: Men’s.– |
| CBTPA Eligibility: Yes for scenarios 1 and 2. No for scenarios 3-6. |
| Item: Style PCTBD542025 is a men’s T-shirt constructed from lightweight, 100% cotton jersey knit fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a straight, hemmed bottom. There are six proposed manufacturing scenarios. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352160: The tariff classification of a plastic automotive handle cover from South Korea.
| HTS: 3926.30.5000, 9903.02.56, 5.3% + 15%, “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [f]ittings for furniture, coachwork or the like: [o]ther.” |
| Item: The product under consideration is described as the “HOOD LATCH HANDLE COVER,” which is a plastic cover designed to be mounted on the steel hood latch handle, which is part of the hood latch. It will be applied over the steel hood latch handle to enhance user safety, improve grip during operation, prevent corrosion of the steel component, and ensure aesthetic consistency with surrounding parts. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352163: The tariff classification and country of origin of a metal headband from China
| HTS: 9615.19.6000, 9903.01.24; 9903.01.25, 11% + 20% + 10%, “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” |
| Origin: U.S. |
| Item: The product under consideration is a metal tiara headband. It is a horseshoe-shaped headband constructed of metal that features a metal “tiara” at the top of the band with a red bow in the center and smaller teapot, teacup, cupcake, and cake slice decorations on either side of the bow. Affixed to the tiara are acrylic plastic gemstones in various colors. |
| Reason: The Chinese-origin tiara body holds the basic nature of the finished headband, and the further processing performed in Cambodia would not result in a substantial transformation. |
| Ruling Date: Sept. 3, 2025 |
N352355: The country of origin of a power bank
| Origin: China |
| Item: The merchandise under consideration is identified as the Deal Worthy 4,000 mAh power bank, and is described as a portable battery for charging electronic devices. It consists of two Chinese-origin lithium-ion battery cells enclosed in a plastic case with power indicator lights, a USB-A output connector, and a micro-USB input connector. The subject power bank will be assembled in China from components sourced from Vietnam and China. |
| Reason: The assembly of battery cells into a power bank does not result in a substantial transformation of the battery cells because the essential character of the cells does not change simply by being placed together in a plastic housing. |
| Ruling Date: Sept. 3, 2025 |
N352384: The tariff classification of solid wood flooring from Peru
| HTS: 4418.99.9105, 9903.01.25, 3.2% + 10%, “Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Wood flooring.” |
| Item: The product under consideration is solid wood flooring. The panels are constructed of solid wood of multiple species, including Cumaru, Jatoba, Garapa, Santos Mahogany, and Brazilian Oak (all tropical woods). The panels are continuously shaped with tongue and groove along their edges and ends, and they are coated with aluminum oxide. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352402: The tariff classification of a fidget blanket from China
| HTS: 6307.90.9891, 9903.01.24; 9903.01.25; 9903.88.15, 7% + 20% + 10% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: The sample described as a “Fidget Blanket Flower,” is a textile sensory mat designed to calm and comfort individuals diagnosed with Alzheimer’s, Dementia, Asperger’s, Autism Spectrum Disorder (ASD), and Anxiety. The mat is composed of three layers of 100% polyester nonwoven or woven fabric. The three layers are sewn together. The mat features various sensory and tactile elements: an embroidered flower and bird, a rose with ribbons, rope trim, a toggle closure, a square minky plush fabric with ribbons, a round faux fur fabric, a zippered pocket, a reversible sequins patch, and a floral fabric with two dangling ribbons wrapped around a plastic ring. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352482: The tariff classification of a heat sink assembly from China
| HTS: 9027.90.5650, 9903.01.24; 9903.01.25; 9903.88.01, free + 20% + 10% + 25%, “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Of articles of subheading 9027.50.40.” |
| Item: The item under consideration is described as a heat sink assembly that is incorporated into the Visby Respiratory Health Point of Care Test and Visby Medical Sexual Health Test. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |
N352519: The tariff classification of ethylene-propylene-nonconjugated diene (EPDM) rubber weatherstripping from China
| HTS: 4016.10.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “other articles of vulcanized rubber other than hard rubber: of cellular rubber.” |
| Item: The product under consideration is a Professional Weatherstripping Screw-On Door Set. It is primarily composed of a thermoplastic vulcanizate (TPV) skinned closed-seal foam (cellular) rubber seal reinforced by an aluminum rail. TPV consists of EPDM crosslinked with a small percentage of polypropylene. The product is used in residential and commercial doors to seal edges and reduce energy loss. |
| Reason: The EPDM component provides the essential character of the weatherstripping. |
| Ruling Date: Sept. 3, 2025 |
N352671: The tariff classification of aluminum ramps from Sweden
| HTS: (iRAMP Vehicle ramps) 8708.99.8180, 9817.00.96, 2.5%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other. (iRAMP Portable ramps) 7616.99.5190, 9817.00.96, 2.5%: Other articles of aluminum: Other: Other: Other: Other: Other: Other.” |
| Item: The first items under consideration, the iRAMP Vehicle models, are described as foldable aluminum ramps for fixed installation into vehicles. The next items under consideration, the iRAMP Portable models, are described as lightweight, foldable aluminum ramps to assist individuals with physical disabilities overcome architectural height barriers at homes, public buildings, and during travel. |
| Reason: The iRAMP Vehicle and iRAMP Portable ramps under consideration are specifically designed and manufactured for use by individuals with permanent or chronic physical disabilities. Specifically, the subject ramps facilitate the safe movement of wheelchairs in and out of vehicles or to and from elevated areas. |
| Ruling Date: Sept. 3, 2025 |
N352744: The tariff classification of women’s footwear from China and Brazil
| HTS (TIRA) 6404.19.3760, 9903.02.09, 9903.01.77, 12.5% + 10% + 40%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear with open toes or open heels; Other: With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: Other: For women.” (NOEMI) 6404.19.8760, 9903.01.24, 9903.01.25, 12.5% + 20% + 10%, “footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $6.50 but not over $12.00/pair: other: footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter: other: for women.” |
| Item: The TIRA style of women’s footwear is an open toe/open heel sandal. The TIRA has a padded insole and a rubber/plastics outer sole. The outer sole has non-durable textile material covering the majority of the external surface area in contact with the ground. Rubber/plastics components make up more than ten%, by weight, of the total weight of the shoe. The value of the shoe is $10/pair. The origin of this shoe will be Brazil. The NOEMI style of women’s footwear is a Mary Jane-styled flat shoe with a closed toe and a closed heel. The flat rubber/plastics outer sole has non-durable textile material covering the majority of the external surface in contact with the ground. The value of the shoe is $11/pair. The origin of this shoe will be China. |
| Reason: N/A |
| Ruling Date: Sept. 3, 2025 |