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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N352316: The tariff classification of an insulated cooler bag from China
| HTS: 4202.92.0807, 9903.01.24; 9903.01.25; 9903.88.03, 7% + 20% + 10% + 25%, “insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles.” |
| Item: The article at issue is an insulated cooler bag constructed with an outer surface of man-made textiles. It is designed to provide storage, protection, portability and organization to food, beverages, and other personal effects. It will also maintain the temperature of food and beverages. The cooler will be imported with related accessories to aid in the maintenance of the food and beverages such as bottle covers and freezer packs. |
| Reason: The essential character of the set is imparted by the cooler because it is the primary component which has the most bulk and it serves its purpose with or without the accessories, which will simply serve to enhance the cooler on an as-needed basis. |
| Ruling Date: Sept. 9, 2025 |
N352335: The tariff classification of 2,2-Dichlorophenylacetic acid, ethyl ester (CAS No. 5317-66-8), from India
| HTS: 2916.39.1700, 9903.01.84; 9903.02.26, free + 25% + 25%, “Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: 2,2-Dichlorophenylacetic acid, ethyl ester; and m-Toluic acid.” |
| Item: The subject product is described as 2,2-Dichlorophenylacetic acid, ethyl ester, CAS No. 5317-66-8. It contains a minimum purity level of 98% and will be imported in bulk shipments. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352469: The tariff classification of a bicycle helmet from China
| HTS: 6506.10.6045, 9903.01.24, 9903.01.25, 9903.88.15, free + 20% + 10% + 7.5%, “Other headgear, whether or not lined or trimmed: Safety headgear: Other: Other: Athletic, recreational and sporting headgear.” |
| Item: The item at issue, identified as “The Ozmo Sidekick,” is a bicycle helmet constructed of multiple components. The outer shell is composed of Acrylonitrile Butadiene Styrene (ABS), while the inner shell is composed of Expanded Polystyrene (EPS) foam. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352475: The tariff classification of helmet accessories from China
| HTS: 6507.00.0000, 9903.01.24, 9903.01.25, 9903.88.03, free + 20% + 10% + 25%, “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.” |
| Item: The article identified as the “Sidekick Cold Weather Kit” is a bicycle helmet accessory designed exclusively for use with the Ozmo Sidekick Children’s bicycle helmet. The kit consists of a knit mesh polyester fabric top cover, and a pair of detachable polyester fabric ear covers. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352478: The tariff classification of a retinal imaging instrument from Taiwan
| HTS: 9018.19.9550, 9903.02.60, free + 20%, “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …: [e]lectro-diagnostic apparatus …: [o]ther: [o]ther: [o]ther: [o]ther apparatus.” |
| Item: The merchandise under consideration is a fully assembled retinal imaging instrument. It is a complete, standalone ophthalmic diagnostic device designed to capture high-resolution images of the human retina for use in medical screenings and examinations. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352534: 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 ASSY - ‘D’ PILLAR, LH,” which is a plastic trim component mounted on the exterior of a vehicle door frame. It is intended to fill the gap between the body and the window, enhance the vehicle’s overall appearance, and prevent the entrance of foreign materials. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352535: 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 ASSY FR BUMPER CTR YFR,” which is a plastic trim component installed on the lower front section of an automobile, specifically positioned at the center below the radiator grill. It is intended to enhance the visual appeal of the vehicle. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352536: The country of origin of an automotive airbag module
| Origin: Thailand |
| Item: The article under consideration is described as an automotive airbag module with illumination, which is used in the steering wheel of a passenger vehicle. The airbag module consists of an inflator from the United States, airbag cushion and plate from Thailand, cover and light from Korea, hardware from China, and label from the European Union. The final assembly of all components into a complete airbag module occurs in 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 |
N352539: 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 ASSY-FR DR FRAME, LH,” which is a plastic trim component mounted on the exterior of the vehicle door frame to improve appearance and block the entry of foreign materials. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |
N352540: 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 ASSY FR, RH,” which is a plastic trim component mounted to the vehicle body between the front windshield and the door. It is intended to visually enhance the exterior appearance of the vehicle body. |
| Reason: N/A |
| Ruling Date: Sept. 9, 2025 |