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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N352765: The country of origin of automotive air filters
| Origin: China |
| 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 assembly process occurs entirely in Thailand and includes sixteen steps. |
| Reason: The manufacturing and assembly process performed in Thailand is not considered complex. In this instance, the Chinese filter media is the primary filtering component of the finished filters and is the most expensive portion of the finished product. |
| Ruling Date: Sept. 8, 2025 |
N352938: The country of origin of a printed laminated plastic sheet
| Origin: China |
| Item: PETG film manufacturing steps in China: Polyethylene terephthalate glycol (PETG) chips are produced. The PETG chips are melted, extruded and stretched to create PETG shrink film. Manufacturing steps in Thailand: The Chinese origin PETG film is printed. The printed Chinese origin PETG film is adhered to the Chinese origin BoPET/Aluminum sheet using Chinese glue to create the printed, laminated plastic sheet. |
| Reason: The steps performed in Thailand: combining two Chinese origin sheets into a laminated sheet, cutting to size and packaging, constitute minor processing and do not result in a substantial transformation. |
| Ruling Date: Sept. 8, 2025 |
N352950: The tariff classification of a mule bag from China
| HTS: 4202.92.3131, 9903.01.24; 9903.01.25; 9903.88.03, 17.6% + 20% + 10% + 25%, “travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers.” |
| Item: The article at issue is a mule bag constructed of man-made textile material. It is designed to contain, store, and transport ropes and climbing gear. It features two handles and straps and measures 13 inches x 9 inches x 11.5 inches. |
| Reason: N/A |
| Ruling Date: Sept. 8, 2025 |
N352260: The classification of headgear and frames used with CPAP devices from China and Costa Rica
| HTS: 9019.20.0000, 9817.00.96, free, “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” |
| Item: The products under consideration are specialized headgear and frames for use with Philips CPAP devices under brand names Amara, DreamWear, Nuance, Wisp, and Performax. The headgear is the fabric portion of the mask that is placed around the head and keeps the mask on the face and head. The frame is the part of the mask that sits mainly on the face to help stabilize the mask cushion in proper place. |
| Reason: The headgear and frames are parts of the masks used solely with Philips’ CPAP and BiPAP devices for sleep apnea-impaired persons and thus are eligible for duty-free treatment under subheading 9817.00.96. |
| Ruling Date: Sept. 5, 2025 |
N352517: The tariff classification of mobility canes from China and Taiwan
| HTS: 6602.00.0000, 9817.00.96, free, “Walking sticks, seat sticks, whips, riding crops and the like.” |
| Item: Five mobility canes from China or Taiwan |
| Reason: N/A |
| Ruling Date: Sept. 5, 2025 |
N352521: The tariff classification of mobility canes from China and Taiwan
| HTS: 6602.00.0000, 9817.00.96, free, “Walking sticks, seat sticks, whips, riding crops and the like.” |
| Item: Five mobility canes from China or Taiwan |
| Reason: N/A |
| Ruling Date: Sept. 5, 2025 |
N352548: The tariff classification of a moulding from South Korea
| HTS: 8708.10.6050, 9903.94.05; 9903.01.33, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Bumpers and parts thereof: Parts of bumpers: Other.” |
| Item: The article under consideration has been identified as Moulding-Bumper, Lower, RH (Moulding), which is used in passenger vehicles. It is mounted on the front bumper cover of a vehicle. |
| Reason: N/A |
| Ruling Date: Sept. 5, 2025 |
N352551: The tariff classification of a license plate moulding from South Korea
| HTS: 8708.29.5160, 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): Other: Other: Other.” |
| Item: The article under consideration is Moulding-FRT BPR License Plate (Moulding), which is used in passenger vehicles. This component is mounted on the front bumper of a vehicle to secure and support the license plate, forming the connection and mounting structure between the bumper and the license plate. It also fills the gap between them, enhancing the aesthetic appearance. |
| Reason: N/A |
| Ruling Date: Sept. 5, 2025 |
N352595: 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 devices filter out dust, pollen, mold, bacteria, and other airborne particles, improving the air quality inside the car. The filter media is from Korea. The assembly process occurs entirely in China and includes seventeen steps. |
| Reason: The manufacturing and assembly process performed in China is not considered complex. In this instance, the Korean filter media is the primary filtering component of the finished filters and is the most expensive portion of the finished product. |
| Ruling Date: Sept. 5, 2025 |
N352684: The tariff classification of 3-dimensional plush toy from Vietnam
| HTS: 9503.00.0073, 9903.02.69, free + 20%, “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” |
| Item: The item depicts the fictional cartoon cat known from the video game Minecraft. The polyester plush toy is a full-bodied representation of the cat character measuring 13.8” x 5.5” x 11.8” with a cartoon shaped head, knobby ears, 4 legs and a tail. |
| Reason: N/A |
| Ruling Date: Sept. 5, 2025 |