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:
N335086: The country of origin of gas grills
| Country of Origin: Indonesia |
| Items: Two models of 4-burner gas grills and a 5-burner gas grill. The first two models are 4-burner gas grills with the option of having different outer materials for the lid end caps and the control panel. The third model features black powder-coated lid end caps. All three models will be manufactured by almost identical operations/processes at a factory in Indonesia. The factory in Indonesia assembles the components of both Chinese origin and Indonesian origin to manufacture the gas grills, including the production of certain key sub-assemblies and the final assembly process occurred in Indonesia. |
| Reason: The manufacturing process in Indonesia is more than a simple assembly. It creates a new and different article of commerce with a distinct character and use that is not inherent in the components imported into Indonesia. |
| Ruling Date: Sept. 15, 2023 |
N335117: The tariff classification of pet supplies from China
| HTS: (1), (3) 3924.90.5650, 9903.88.15, 3.4% + 7.5%, "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other." |
| (2) 6304.91.0140, 9903.88.15, 5.8% + 7.5%, “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” |
| (4) 3923.50.0000, 9903.88.03, 5.3% + 25%, "Stoppers, lids, caps and other closures, of plastics." |
| (5) 307.90.9891, 9903.88.15, 7% + 7.5%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| (6) 6302.60.0010, 9903.88.15, 9.1% + 7.5%, “Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Dish.” |
| Items: (1) A cutting board and a removable nesting tray. The cutting board and tray will be packaged together for retail sale. The cutting boards and trays are available in green, white, and gray. The cutting board is made of 100% polypropylene, and the tray is made of 100% silicone plastic. (2) A textile mat in four assorted colors and a foldable cutting board. The mat is constructed from two layers of man-made microfiber loop pile fabric, each layer sandwiching a thin sheet of foam. The fabric is of knitted construction. The foldable white cutting board is made of low-density polyethylene plastic material. The cutting board is designed to prep and cut food. It also folds in half and can pour dry food into the animal’s food bowl. The two items are intended to be used together to create a separate pet food preparation area and are considered a set for classification purposes. (3) A feeding bowl for a dog. The bowls are made of 100% silicone plastic.(4) A 100% silicone cover for a tube of pet food. The cap will cover the end of the food tube to keep food fresh and prevent leaking. The cap does not incorporate an additional seal and is identified to fit most medium-sized food rolls. A “Drool and Dish Towel Set,” includes (5) a coordinating mitt and (6) dish towel in four colors. The dish towel and mitt are constructed from the same 100% cotton terry toweling fabric in a striped design. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2023 |
N335119: The classification of record sleeves from China
| HTS: 4819.50.3000, free, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Record sleeves." |
| Item: A printed record sleeve used to contain a vinyl audio record. The record sleeve is constructed of paperboard that has been printed with multiple images. The sleeve is punched with several small circular holes into which small light-emitting diode lights are inserted for enhancement of the printed images. There is a printed circuit board, battery, and speaker fitted into the sleeve. The LED lights decorate the record sleeve and the speaker plays a short song. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2023 |
N334870: The country of origin of Ivermectin Cream, 1%
| Country of Origin: Macau |
| Item: Ivermectin Cream, 1% is a medicinal preparation containing Ivermectin, a semisynthetic anthelminitic agent as the active ingredient. It is a semi-synthetic derivative isolated from the fermentation of Streptomyces avermitilis that belongs to the avermectin family of macrocyclic lactones. Ivermectin Cream, 1%, is indicated for the treatment of inflammatory lesions of rosacea. |
| Reason: The mixing of the active ingredient Ivermectin (made in Macau) with the inactive ingredients into the final dosage cream in India does not result in a substantial transformation. |
| Ruling Date: Sept. 15, 2023 |
N335236: The tariff classification of two nutcracker figurines from China
| HTS: 9505.10.2500, free, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. |
| Items: Two polyresin decorative figures depicting traditional solider nutcrackers. The non-working nutcracker decorations depict the soldiers standing “at attention.” The nutcrackers have no utilitarian function and are for decorative purposes only. Both sizes come in either gold or silver color. The items will be marketed and sold exclusively to decorate the home for the Christmas holiday. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2023 |
N335249: The tariff classification of a small wooden folding tray from China
| HTS: 4420.90.8000, 9903.88.03, 3.2% + 25%, “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: Other: Other.” |
| Item: A small wooden tray with folding legs. The wood is rubber wood (Hevea brasilienis). The tray measures approximately 13.5” long by 6.9” wide by 5.3” high with the legs extended. The legs fold up underneath when not in use. The top surface is completely flat with no raised edges or handles. |
| Reason: N/A |
| Ruling Date: Sept. 15, 2023 |
N334748: The tariff classification of a coated woven polyester upholstery fabric from China
| HTS: 5903.90.2500; 9903.88.03, 7.5% + 25%, “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” |
| Item: Flexsteel Pattern “859,” a coated woven fabric of yarns of different colors.The fabric is composed wholly of polyester yarns. Your letter indicates that an acrylic latex backing has been applied to the fabric. The fabric weighs 258 g/m2 and the acrylic latex backing weighs 2 g/m2, for a total combined weight of 260 g/m2. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2023 |
N335064: The country of origin of a combination power adapter
| Country of Origin: Vietnam |
| Item: A power adapter having one female USB Type-C socket connector, a wireless charging module, and a two-prong electrical plug. The subject power adapter is intended to be used for personal electronics and is comprised of a plastic molded housing containing a printed circuit board assembly (PCBA), wires, the charging module, and plug terminals. The power adapter is said to be assembled in Vietnam from components sourced from China and Vietnam. |
| Reason: The components that make up the power adapter are transformed in Vietnam into a different article of commerce with a new name, character, and use. |
| Ruling Date: Sept. 14, 2023 |
N335085: The country of origin of gas grills
| Country of Origin: China |
| Items: A 2-burner grill and two 3-burner grills. All three models will be manufactured by almost identical operations/processes at a factory in Indonesia. |
| Reason: The processing that occurs in Indonesia, including the “chemical baths,” are not sufficient to substantially transform the Chinese made main lids and fireboxes. Thus they remain of Chinese origin in this case. |
| Ruling Date: Sept. 14, 2023 |
N335217: The tariff classification of a decorative wooden horse from India
| HTS: 4420.11.0000, 3.2%, “Statuettes and other ornaments: Of tropical wood.” |
| Item: A decorative Mango wood (Mangifera indica) horse mounted on a stand. It is brightly painted and will come in a range of sizes from 11” by 14” up to 32” by 42”. |
| Reason: N/A |
| Ruling Date: Sept. 14, 2023 |