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CBP rulings digest

Which rulings did CBP issue in March 2026?

21 Headquarters rulings and 272 New York rulings dated March 2026, as published in CROSS so far.

What did CBP Headquarters decide?

Headquarters (HQ) rulings decide classification, origin, value, marking and other questions, and they revoke or modify older rulings.

  • AI Smart Glasses Originate in Vietnam or Taiwan, Escape Section 301 Duties

    CBP reviewed AI smart glasses assembled from 500 to 550 components sourced from eight countries, with China and Taiwan each contributing roughly half the cost, and final assembly occurring in China. CBP found the main logic board and secondary logic board, built through SiP and SMT processes in Vietnam or Taiwan, form the essence of the device, so the country of origin for marking and Section 301 purposes is Vietnam or Taiwan, not China. The final assembly, testing, and packout in China did not substantially transform the glasses.

    Who it matters to: Importers of multi-component electronics assembled from parts made in several countries should know that the location where the main circuit board is populated, not final assembly, can determine origin and Section 301 exposure.

    CBP subject: Country of origin marking of Smart Glasses; Section 301

  • H321679(opens CROSS)Mar 30Classification

    Hamper tote bags stay in 4202.92.3131, not furniture heading 9403

    Jia Home requested reconsideration of a ruling on four textile hamper tote bags, arguing they should be classified as furniture under heading 9403 because they are used to store household laundry. CBP affirmed the original decision, finding the bags lack a rigid frame or floor-standing structure required for the furniture heading and function instead as portable storage containers. CBP classified the bags under subheading 4202.92.3131, which covers travel, sports, and similar bags of man-made fibers.

    Who it matters to: Importers of soft-sided tote or hamper style bags should expect classification under heading 4202 rather than as furniture unless the item has a rigid frame or floor-standing structure.

    CBP subject: Affirmation of NY N321380; Classification of hamper tote bags

  • H351085(opens CROSS)Mar 30Classification

    Body groomer, Beautytrim, and Bikini Trimmer classified as hair clippers, not shavers

    An importer sought a ruling on three electric grooming devices: the PALMPERFECT Full Body Groomer, the Beautytrim, and the Bikini Trimmer, asking whether they belong under subheading 8510.10 as shavers or 8510.20 as hair clippers. CBP found all three devices use reciprocating blades moving over a fixed metal comb, matching the clipper mechanism described in the tariff notes rather than the perforated guard mechanism of a shaver. CBP classified the devices, along with their retail-set accessories, under subheading 8510.20.90 as other hair clippers.

    Who it matters to: Importers of electric hair-cutting devices should classify them based on the actual cutting mechanism (fixed comb versus perforated guard) rather than marketing claims about achieving a close shave.

    CBP subject: Tariff classification of various hair clippers

    HTS 8510.20.90

  • H335786(opens CROSS)Mar 30Classification

    Folding paperboard cosmetic packages from China classified in 4819.20.0040, Section 301 exclusion denied

    CBP reviewed a protest over three styles of folding paperboard cosmetic packaging imported flat from China, which held powder makeup containers after assembly. CBP found the packages are single pieces of paperboard assembled by folding and slotting, so they belong in subheading 4819.20.0040 rather than 4819.50.4060. Because the goods fall under 4819.20.0040, the Section 301 exclusion under note 20(sss) does not apply, and CBP denied the protest except for the reclassification.

    Who it matters to: Importers of flat, single-piece folding paperboard packaging assembled by folding and slotting should expect classification under 4819.20 and full Section 301 duties, not the 4819.50.4060 exclusion.

    CBP subject: Application for Further Review of Protest No. 5301-23-109515; Tariff classification of folding paperboard cosmetic package

    HTS 9903.88.03

  • H295445(opens CROSS)Mar 27Classification

    Malleable iron tube fittings split between HTS 7307.19.9080 and 7308.90.9095

    B&K, LLC entered malleable iron pipe fittings used to build structures like railings, fencing, and greenhouses, and protested CBP's classification and liquidation with antidumping duties. CBP ruled that fittings which connect the bores of tubes together, such as tees, elbows, and couplings, belong in subheading 7307.19.9080, while fittings designed to assemble structural parts, such as flanges, hooks, gate eyes, and swivel sockets, belong in subheading 7308.90.9095. CBP noted that tariff classification generally does not determine whether merchandise falls under an antidumping duty order unless Commerce specifically ties classification to scope.

    Who it matters to: Importers of malleable iron pipe and structural fittings should review how each specific fitting design connects tubes, since function and shape determine whether it falls under heading 7307 or 7308, which can affect antidumping duty exposure.

    CBP subject: Application for Further Review of Protest No. 200617101281; B&K, LLC

  • H347235(opens CROSS)Mar 2719 U.S.C. § 1337; Unfair Competition

    Redesigned liquid transfer devices stay covered by Section 337 exclusion order

    Summit International Medical Technologies asked CBP to rule that its redesigned vial adapters, which add a valve between the vial and IV bag channels, fall outside the limited exclusion order issued in ITC Investigation No. 337-TA-1362 for infringing claim 1 of U.S. Patent No. 10,688,295. CBP held that Summit did not meet its burden to show the redesigned devices avoid infringing the patent. As a result, the redesigned devices remain subject to the limited exclusion order and are excluded from entry.

    Who it matters to: Importers or sellers of liquid transfer devices with integral vial adapters covered by this exclusion order should know that adding a valve to the flow channel did not remove these devices from CBP's exclusion order enforcement.

    CBP subject: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1362; Certain Liquid Transfer Devices With an Integral Vial Adapter

  • CBP allows low-to-high accounting method for Safilo's drawback claims on eyewear exported to Canada

    Safilo USA imports non-prescription eyewear and stores unsold units together with returned merchandise in a fungible inventory tracked by SKU. Safilo asked whether it could use the low-to-high blanket accounting method under 19 C.F.R. 190.14(c) to identify only the unsold, unused eyewear for direct identification unused merchandise drawback under 19 U.S.C. 1313(j)(1) when exporting to Canada. CBP ruled that the unsold eyewear is unused, that the commingled inventory is fungible, and that Safilo may use the low-to-high blanket method to isolate drawback-eligible unsold merchandise from returned merchandise, subject to verification and other regulatory requirements.

    Who it matters to: Importers who commingle unsold and returned fungible merchandise and want to claim unused merchandise drawback on exports to Canada or Mexico can use an approved accounting method like the low-to-high blanket method, provided they meet all fungibility, recordkeeping, and USMCA drawback requirements.

    CBP subject: Use of an approved accounting method to claim drawback under 19 U.S.C. § 1313(j)(1); exports to Canada.

  • H353889(opens CROSS)Mar 16Classification

    CMORE CT spinal implant system qualifies for duty-free treatment under 9817.00.96

    icotec AG asked CBP whether its CMORE CT System, a spinal implant made of screws, rods, and connectors used to stabilize the cervical and upper thoracic spine, qualifies for duty-free treatment under subheading 9817.00.96, HTSUS, as an article for the handicapped. CBP applied the Sigvaris factors and found the system's specialized materials, surgical implantation requirement, and manufacturer profile show it is specially designed for handicapped persons, and that it manages rather than cures the underlying spinal condition. CBP ruled the CMORE CT System is eligible for duty-free treatment under subheading 9817.00.96, HTSUS.

    Who it matters to: Importers of spinal implant systems and similar surgically implanted devices for handicapped patients can use this ruling to support duty-free claims under 9817.00.96, provided their products meet similar design and use criteria.

    CBP subject: Applicability of Subheading 9817.00.96, HTSUS to CMORE CT System

  • H349920(opens CROSS)Mar 1119 U.S.C. § 1337; Unfair Competition

    AmerTac's Gen 3 powered cover plates stay subject to ITC exclusion order

    The ruling covers powered cover plates, electrical receptacle covers with built in lighting or charging features, imported by AmerTac Holdings. AmerTac asked CBP to find that its Gen 3 redesign does not infringe patents covered by the 2020 General Exclusion Order in ITC Investigation No. 337-TA-1124, so the products could enter without a license. CBP found AmerTac did not meet its burden to show non-infringement, so the Gen 3 powered cover plates remain subject to the exclusion order and barred from entry.

    Who it matters to: Importers of powered cover plates or other goods covered by an ITC general exclusion order should know that CBP will require clear proof of non-infringement before allowing entry of a redesigned product.

    CBP subject: Ruling Request; U.S. International Trade Commission; General Exclusion Order; Investigation No. 337-TA-1124; Certain Powered Cover Plates

  • H349919(opens CROSS)Mar 1119 U.S.C. § 1337; Unfair Competition

    AmerTac's Universal design cover plates escape general exclusion order on powered cover plates

    AmerTac Holdings asked CBP whether its powered cover plates with the Universal design fall under the ITC general exclusion order from Investigation No. 337-TA-1124, covering powered cover plates that infringe certain patents held by SnapRays LLC (SnapPower). SnapPower stated it does not intend to argue the Universal design infringes the GEO patents, and CBP found the articles are not subject to exclusion. CBP conditioned entry for consumption, entry from a foreign trade zone, or withdrawal from warehouse on submission of a certification, with SnapPower allowed to help draft it.

    Who it matters to: Importers of powered cover plates covered by this general exclusion order should know that AmerTac's Universal design products can enter, but only with a certification meeting CBP's requirements.

    CBP subject: Ruling Request; U.S. International Trade Commission; General Exclusion Order; Investigation No. 337-TA-1124; Certain Powered Cover Plates

  • H337323(opens CROSS)Mar 10Classification

    Coway electronic bidet toilet seats stay in 3922.20.00

    Coway USA asked CBP to reconsider the classification of its Premium Bidet electronic toilet seats, arguing they belong in subheading 8424.89.90 as mechanical spraying appliances. CBP affirmed NY N307831 and kept the product in subheading 3922.20.00, finding the seat, cover, and bidet form one unit that connects to a dwelling's water line and functions as a toilet seat with each use. CBP held that the seat function is the basic purpose of the item, so heading 3922 controls rather than heading 8424.

    Who it matters to: Importers of toilet seats with built in electronic bidet functions should classify them under subheading 3922.20.00 if the unit connects to a home water line, rather than under heading 8424.

    CBP subject: Affirmation of NY N307831; Classification of a toilet seat and electronic bidet

    HTS 3922.20.00

  • H354096(opens CROSS)Mar 10Classification

    Elevate Sstep Foot Drop Sock stays in 6115.96.60, no duty-free break

    CBP reviewed the Sstep Foot Drop Sock, a calf band and sock device that lifts the forefoot to help treat foot drop, after Elevate asked CBP to reconsider an earlier ruling. CBP confirmed the product belongs in subheading 6115.96.60, which covers socks and other hosiery, rather than subheading 9021.10.00 for orthopedic appliances. CBP also denied duty-free treatment under subheading 9817.00.96 because foot drop can be temporary and the device could be used by non-handicapped individuals.

    Who it matters to: Importers of similar foot or ankle support socks should know that CBP will classify them as hosiery and deny disability duty-free status unless the product targets a permanent, chronic condition and is clearly unsuitable for general use.

    CBP subject: Articles for the handicapped; Subheading 9817.00.96; Elevate Sstep Foot Drop Sock

    HTS 9817.00.96

  • H346571(opens CROSS)Mar 10Carriers

    Foreign shipyard repowering and hold conversion on US vessel ruled non-dutiable modification

    A US-flagged vessel owner planned foreign shipyard work replacing the steam propulsion plant with a slow-speed diesel LNG-ready engine, converting two cargo holds for refrigerated container stowage, and adding a bridge console for new controls. CBP considered whether this work was a dutiable repair or a non-dutiable modification under 19 U.S.C. 1466. CBP found all three items met the modification criteria (permanent incorporation, remaining aboard during layup, new design features, and efficiency improvements) and are not subject to vessel repair duties.

    Who it matters to: US vessel owners planning foreign shipyard upgrades like engine repowering or structural conversions can use this ruling's four-factor analysis to evaluate whether similar work may qualify as a non-dutiable modification rather than a dutiable repair.

    CBP subject: 19 U.S.C. § 1466; Vessel Repair.

  • H354023(opens CROSS)Mar 619 U.S.C. § 1337; Unfair Competition

    CBP: Ultrahuman's redesigned Ring Pro is not subject to smart ring exclusion order

    CBP reviewed whether Ultrahuman's redesigned Ring Pro, a smart ring device, is covered by a limited exclusion order barring entry of smart wearable devices that infringe a named patent. CBP found Ultrahuman met its burden to show the redesigned ring does not infringe the patent claims at issue and is not subject to exclusion. Entry of the ring is conditioned on Ultrahuman providing a required certification and notifying CBP and the other party that it accepts the ruling's terms.

    Who it matters to: Importers of smart wearable devices tied to Section 337 exclusion orders should note that redesigned products can be cleared for entry through a CBP ruling process, subject to certification conditions.

    CBP subject: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1398; Certain Smart Wearable Devices, Systems, and Components Thereof

  • Redirected cargo shipment does not violate coastwise laws after foreign delivery blocked

    CBP reviewed a shipment loaded on a U.S.-flag, non-coastwise-qualified vessel at two U.S. coastwise points and originally intended for delivery to a foreign country. Interference prevented completion of the foreign delivery, and CBP found the continuity of transportation was broken because the parties had genuinely intended to enter the merchandise into the foreign country's commerce. CBP held that transporting the merchandise instead to a U.S. coastwise point other than the original point of lading would not violate the coastwise laws under 46 U.S.C. § 55102.

    Who it matters to: Importers using non-coastwise-qualified vessels for shipments intended for foreign delivery should know that a genuine break in transportation, evidenced by documentation, can allow redirection to a different U.S. port without violating the Jones Act.

    CBP subject: 46 U.S.C. § 55102; 19 C.F.R. § 4.80b; Continuity of Transportation; Coastwise Transportation.

  • Paper Grass processed in Vietnam remains a product of China

    CBP reviewed Easter grass made from Chinese paper that is cut into strips, crinkled, and packaged in Vietnam. It found that cutting and folding the paper are minor finishing operations that do not substantially transform it. CBP ruled the country of origin for marking and Section 301 purposes is China, so the paper grass is subject to Section 301 duties.

    Who it matters to: Importers of paper based decorative products finished in a third country should confirm whether the underlying paper's origin still governs origin and Section 301 duty exposure.

    CBP subject: Country of origin of Paper Grass; Section 301

  • H351832(opens CROSS)Mar 4Classification

    Mobility scooters from China stay classified as motor vehicles, not disability carriages

    CBP reconsidered NY N347694, which classified three mobility scooters (KMINA All-Terrain, PEPE-Scooter, and PEPE-Folding Scooter) from China under subheading 8703.90.01, covering motor vehicles for transporting persons. The importer argued the scooters belong under heading 8713 as carriages for disabled persons, citing prior rulings on similar products. CBP found the scooters differ from those prior rulings due to higher speeds, added features like mirrors and horns, and use as general transportation rather than devices limited to disabled or elderly users, and affirmed classification under subheading 8703.90.01.

    Who it matters to: Importers of mobility scooters with vehicle-like features and higher speeds should expect classification under heading 8703 rather than the disability carriage provision in heading 8713.

    CBP subject: Request for reconsideration of NY N347694; classification of mobility scooters from China

    HTS 8703.90.01

  • Smartwatch with Vietnam-made circuit board is a product of Vietnam, avoids Section 301

    CBP reviewed a smartwatch whose main logic board is assembled through surface-mounting in Vietnam, while final assembly, testing, and packaging occur in China. CBP found the Vietnam surface-mounting process substantially transforms the components into the main logic board, which is the essence of the smartwatch, and the later China assembly does not change its name, character, or use. CBP held the country of origin for marking and Section 301 purposes is Vietnam, so the smartwatch is not subject to Section 301 measures.

    Who it matters to: Importers of wearable electronics with circuit boards assembled in one country and final assembly in China can use this ruling to assess whether their products may also originate outside China for marking and Section 301 purposes.

    CBP subject: Country of origin marking of a Smartwatch; Section 301

  • H354576(opens CROSS)Mar 4Valuation

    Platinum group metals supplied to coater count as dutiable assists

    Cummins Inc. supplies platinum group metals it owns to BASF India, which uses them to coat catalyst substrates and invoices Cummins only for the substrate and coating fee. CBP considered whether the platinum value must be added to the transaction value of the coated catalysts. CBP held that the platinum is an assist under 19 U.S.C. 1401a(h) because Cummins supplies it free of charge for production, and Cummins keeping ownership does not change that result.

    Who it matters to: Importers who supply materials free of charge to a foreign producer, even while retaining ownership, must add the value of those materials as an assist to the transaction value of the imported goods.

    CBP subject: Valuation Treatment of Platinum Provided by Buyer to Seller; Assists

  • H350911(opens CROSS)Mar 4Valuation

    Post-import technical assistance fees excluded from V-clamp transaction value

    SVC Veterinary Medical Supply imports veterinary V-clamp devices from an unrelated foreign supplier and separately pays for optional post-importation technical assistance services under a Technical Assistance Service Agreement. CBP considered whether these technical assistance fees must be included in the transaction value of the merchandise under 19 U.S.C. 1401a. CBP held that because the fees are for services provided only after importation, are optional, and are separately identified from the price paid for the V-clamps, they are excluded from transaction value under 19 U.S.C. 1401a(b)(3)(A)(i).

    Who it matters to: Importers who pay separately identified fees for optional post-importation technical assistance can exclude those charges from customs value if the service is not required to purchase the goods and is documented as post-import only.

    CBP subject: Internal Advice Request; Method of Appraisement; Dutiability of Payments for Technical Assistance Provided Post-Importation Under Technical Assistance Service Agreement; 19 U.S.C. § 1401a(b)(3)

  • Hyundai Mobis engine models cannot be averaged as identical or similar goods under USMCA

    CBP reviewed automotive engines in subheading 8407.34.14 that Hyundai Mobis Mexico will produce using originating and non-originating fungible materials. CBP confirmed that USMCA inventory management methods, including the average method, may apply to determine origin of the fungible materials and goods. However, CBP found that the various Gamma and Nu family engine models are not identical goods or similar goods, so they cannot be combined for USMCA regional value content averaging.

    Who it matters to: Importers using USMCA RVC averaging for fungible materials should confirm that engine or component models truly share identical specifications before combining them, since differences in displacement, components, or calibration can defeat averaging eligibility.

    CBP subject: USMCA Fungible Goods and Materials; RVC Averaging; Automotive Engines

Which goods did the New York rulings classify?

New York (NY) rulings are classification rulings from the National Commodity Specialist Division, grouped by HTS chapter.

Chapter 98

  • N359000(opens CROSS)The tariff classification of a plastic demonstration unit from the United Kingdom.9811.00.60
  • N357848(opens CROSS)The tariff classification of foot prostheses and their individual components from Sweden9817.00.96
  • N357912(opens CROSS)The tariff classification of Kinn Automatic Volume Management System from Canada9817.00.96
  • N358448(opens CROSS)The tariff classification of tricycles from China9817.00.96
  • N358613(opens CROSS)The eligibility under the Nairobi Protocol of electric space heaters from Vietnam9817.00.96
  • N358786(opens CROSS)The tariff classification and eligibility under the Nairobi Protocol of metal furniture from the United Kingdom.9817.00.96
  • N358892(opens CROSS)The tariff classification of G2-W Singulator from Costa Rica.9817.00.96
  • N358965(opens CROSS)The tariff classification of a mechanical tensioning device and mounting interface from China9817.00.96
  • N358985(opens CROSS)The tariff classification of bib-shaped textile coverings from China9817.00.96
  • N358986(opens CROSS)The tariff classification of textile bib-shaped coverings with a detachable hood from China9817.00.96
  • N358988(opens CROSS)The tariff classification of textile bib-shaped covering from China.9817.00.96
  • N359252(opens CROSS)The tariff classification of rollators from China9817.00.96
  • N359458(opens CROSS)The eligibility under the Nairobi Protocol of electric space heaters from China9817.00.96
  • N359517(opens CROSS)The tariff classification of components of Homestyle Aspen Oxygen Concentrator from China.9817.00.96

Chapter 99

  • N359002(opens CROSS)The tariff classification, country of origin, and marking of five carbon steel pan sets9903.03.01
  • N359456(opens CROSS)The tariff classification, country of origin, and marking of a carbon steel pan set9903.03.01
  • N359983(opens CROSS)The tariff classification of Christmas tree ornaments from China.9903.03.01

No HTS number given

Summaries are general information, not legal advice. A ruling binds CBP only for the goods and the facts it describes (19 CFR 177.9). Other months

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