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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N352476: The tariff classification of QCW laser diode stacks from France
| HTS: 8541.41.0000, 9903.02.20, free + 15%, “Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers)…: Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): Light-emitting diodes (LED).” |
| Item: The merchandise under consideration is described as Quasi-Continuous Wave (QCW) laser diode stacks, which consist of multiple unmounted laser diodes soldered together on a copper heat sink to form a stack. The subject laser diode stacks are available in different variations with vertical or horizontal light emission and can be mounted using threaded holes, through holes or studs. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2025 |
N352562: The country of origin of automotive air filters
| Origin: South Korea |
| Item: The items under consideration are described as automotive air filters, which are components of the 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, Korea, and China. The filter media is from Korea. The assembly process occurs entirely in Thailand. |
| Reason: The manufacturing and assembly process performed in Thailand is not considered complex. In this instance, the Korean filter media is the primary filtering component of the finished filters. While the media is pleated in Thailand, it does not become a new article with a new name, character, and use. |
| Ruling Date: Sept. 4, 2025 |
N352565: The tariff classification of a lipstick case from China
| HTS: 4202.32.9300, 9903.01.24; 9903.01.25; 9903.88.03, 17.6% + 20% + 10% + 25%, “articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers.” |
| Item: The article at issue is a zippered lipstick case constructed of polyester textile material. It features a keyring and serves the useful functions of providing storage, protection, and portability to a lipstick or other similarly sized personal item. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2025 |
N352581: The tariff classification of brake hose fittings from Japan
| HTS: 8708.30.5090, 9903.94.05; 9903.01.33, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Brakes and servo-brakes; parts thereof: For other vehicles: Other.” |
| Item: The articles under consideration are brake hose fittings, which are used in passenger vehicles. The brake fittings are composed of cold forging carbon steel and used specifically in braking systems of an automobile. They are components of a device that applies braking to the rotation of an automobile’s tire. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2025 |
N352609: The tariff classification of woman’s sleepwear from China
| HTS: 6208.21.0020, 9903.01.24; 9903.01.25; 9903.88.15, 8.9% + 20% + 10% + 7.5%, “Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Nightdresses and pajamas: Of cotton: Other: Women’s.” |
| Item: A women’s pajama top and bottom. Both garments are constructed from 100% cotton woven fabric. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2025 |
N352611: The tariff classification of men’s sleepwear from China
| HTS: 6207.21.0030, 9903.01.24; 9903.01.25; 9903.88.15, 8.9% + 20% + 10% + 7.5%, “Men’s or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Nightshirts and pajamas: Of cotton: Other: Men’s.” |
| Item: A men’s pajama top and bottom. Both garments are constructed from 100% cotton woven fabric. |
| Reason: N/A |
| Ruling Date: Sept. 4, 2025 |
N352806: The tariff classification of paint and ornament set from China
| HTS: 4420.19.0000, 9903.01.24; 9903.01.25, 3.2% + 20% + 10%, “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments: Other.” |
| Item: The Joyward Valentine Paint-Your-Own Wooden Kit, which contains a plywood, die-cut ornament that is printed with black outlines in a puppy, cupcake, mouth, or ladybug valentine motif. The ornament is packaged with three small plastic pots of paint and a plastic paintbrush. The kits are designed for children to paint and display. |
| Reason: The wood ornament is the crucial, lasting, and durable part of the set that gives it its essential character. |
| Ruling Date: Sept. 4, 2025 |
N352876: The country of origin of patch cord assemblies
| Origin: U.S. |
| Item: Fiber optic cables, consisting of a single fiber optic core that is wrapped with plastic and aramid yarn. The cable is terminated with a fiber optic connector at each end. The subject cables are used within various telecommunications industries to transfer optical data signals. The manufacturing process for all five parts is substantially similar and begins with the creation of the optical fiber in the U.S. |
| Reason: The fiber cores manufactured in the United States impart the character of the finished cables. Further, the assembly process performed in China, including the addition of the covering and connectors, does not substantially transform the cores into new and different articles of commerce. |
| Ruling Date: Sept. 4, 2025 |
N352040: The Tariff Classification and Country of Origin of Frozen Squid
| HTS: (Doryteuthis (Loligo) opalescens) 0307.43.0022, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; Frozen: Squid: Other: Loligo: Loligo opalescens.” (Loligo duvaucelii) 0307.43.0029, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; Frozen: Squid: Other: Loligo: Other.” (Illex argentines) 0307.43.0050, free, “Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process: Frozen: Squid: Other: Other.” |
| Origin: Argentina, India, or U.S. |
| Item: Three species of squid will be harvested and shipped to China for further processing: Illex argentinus from the Southwest Atlantic Ocean (FAO 41) off Argentina, Doryteuthis (Loligo) opalescens from the Eastern Central Pacific Ocean (FAO 77) off the United States, and Loligo duvaucelii from the Western and Eastern Indian Ocean (FAO 51 and 57) off India. Once landed in China, the squid will undergo processing. |
| Reason: The article is not substantially transformed due to processing that is performed in China. The operations that are performed in China do not create an article with a new name, character, or use different from that possessed by the article prior to processing. Accordingly, based on the information presented, the finished good is a product of Argentina, India, or the United States. |
| Ruling Date: Sept. 3, 2025 |
N352067: The country of origin of a compressor
| Origin: Malaysia |
| Item: The product at issue is a compressor, which is designed to be installed in a motor vehicle and connected to the belt system of the engine. The final assembly of the compressor occurs in Malaysia using components from China and Malaysia. Prior to the final assembly, the cylinder block, the rear head and certain subassemblies are produced in Malaysia. |
| Reason: The components are assembled together in Malaysia to produce subassemblies, including the swashplate and planetary disc subassemblies, which are then combined with other components such as a Malaysian manufactured cylinder block and rear head to form a compressor in Malaysia. |
| Ruling Date: Sept. 3, 2025 |