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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N352541: The tariff classification of a plastic automotive body trim piece 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 “GARNISH-QTR SIDE, LH,” which is a plastic trim component mounted around the vehicle wheel well to improve appearance and block the entry of foreign materials. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352543: The country of origin of an automotive airbag system
| Origin: Thailand |
| Item: The article under consideration is an automotive airbag system without illumination, which is used in passenger vehicles. The airbag system consists of an inflator from the United States, airbag cushion and plate from Thailand, hardware from China, and cover from Korea. The final assembly occurs in South Korea by inserting components into each other, attaching by screws, height inspection, horn test, and final inspection. |
| Reason: Combining the components in South Korea does not result in a substantial transformation, since none of the components undergo any change. The end-use of each component is pre-determined at the time of arrival to South Korea for final assembly. The airbag is the character of the entire airbag module. |
| Ruling Date: Sept. 9, 2025 |
N352544: The tariff classification of a plastic automotive body trim piece 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 “MOULDING-FNDR WAISTLINE, RH,” which is a plastic trim component installed on the lower portion of the vehicle door. It is intended to cover exposed side areas and enhance the overall exterior finish. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352545: The tariff classification of a plastic automotive body trim piece 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 “MOULDING ASSY-SIDE SILL, RH,” which is a plastic trim component attached to the side sill on the exterior lower body of a vehicle. It is intended to enhance the exterior appearance of an automobile. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352546: The tariff classification of a plastic automotive body trim piece 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 merchandise under consideration is identified as the Power Cable-HSG AC Compr DC, which is a wiring harness used within hybrid vehicles. The harness comprises a bundle of individually insulated cables, wrapped in orange PVC and other plastic protective elements. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352547: The tariff classification of a plastic automotive body trim piece 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 “MOULDING SUB ASSY-BACK PANEL,” which is a plastic trim component mounted on the rear liftgate. It is intended to conceal the rear body structure of the vehicle while enhancing its exterior aesthetics. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352549: The tariff classification of a plastic automotive body trim piece 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 “MOULDING-FRONT BUMPER, RH,” which is a plastic trim component mounted on the lower front part of a vehicle between the headlamp and the bumper. It is intended to enhance the aesthetic appearance of the vehicle’s front and prevent the entry of foreign materials. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352552: The tariff classification of a plastic automotive body trim piece 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 “PIECE-RR BUMPER LWR,” which is a plastic trim component mounted at the center of the rear bumper area. It is intended to enhance the visual appearance of the bumper. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352571: The tariff classification of wood decking panels from Brazil
| HTS: (Ipé) 4407.29.0220, 9903.01.81; 9903.01.32, free, “Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Other: Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo or Taheebo, LaPacho or Lapacho, Brazilian walnut and Patagonian walnut.” (Other) 4407.29.0296, 9903.01.81; 9903.01.32, free, “Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Of tropical wood: Other: Other.” |
| Item: The products under consideration are solid wood decking panels. The wood species are Garapa (Apuleia Leiocarpa, a tropical wood), Ipé (Handroanthus spp.), Red Balau (Shorea Guiso), Cumaru (Dipteryx Odorata), and Tigerwood (Astronium Lecointei). |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352710: The tariff classification and country of origin of stabilizer bar links and trailing arms
| HTS: 8708.80.6590, 9903.94.05; 9903.01.33, 2.5% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Suspension systems and parts thereof (including shock absorbers): Parts: Other: Other: Other.” |
| Origin: Malaysia |
| Item: The articles under consideration are Stabilizer Bar Links, which are used in passenger vehicles. They are often connected with control arms or shock absorbers, to improve driving stability when passing through complex roads, reduce vibrations at multiple angles of the car, and make driving more comfortable. The main components, the stabilizer bar links, such as the boot, housing, ball pin, and welding parts are sourced from Malaysia. |
| Reason: The main components of the stabilizer link bars and trailing arms are sourced from Malaysia. Furthermore, the Chinese components are further machined and integrated with the Malaysian components, thus, losing their individual identities and becoming parts of the finished articles. |
| Ruling Date: Sept. 9, 2025 |