Executive Summary
This report provides a comprehensive overview of recent U.S. Customs and Border Protection (CBP) rulings and decisions from February 2026. The CROSS database was last updated on February 26, 2026, with the most recent ruling dated February 25, 2026. This report covers 77 rulings issued or modified during the period of February 25–26, 2026.
| Category | Count |
|---|---|
| Total Rulings (Feb 25–26, 2026) | 77 |
| Headquarters (HQ) Rulings | 4 |
| New York (NY) Rulings | 73 |
| Classification Rulings | 52 |
| Country of Origin Rulings | 13 |
| Entry/Drawback Rulings | 2 |
| Marking Rulings | 0 |
| Value Rulings | 0 |
Recent CBP Rulings Summary Table
| Ruling/Case Number | Date | Type | Summary (3 Lines) |
|---|---|---|---|
| H341074 | February 25, 2026 | Entry/Drawback Ruling | Airplane Engine Parts Drawback Eligibility: CBP ruled on the eligibility of airplane engine parts for unused merchandise drawback.
Determined that the airplane engine parts qualify for unused merchandise drawback under applicable regulations. *Importers can claim drawback on unused airplane engine parts, reducing import costs if parts are not used.* |
| H308215 | February 23, 2026 | Entry/Drawback Ruling | Importation and Drawback of Yacht: CBP ruled on the importation, dutiability, exportation, and reimportation of a yacht under applicable customs regulations.
Ruling references 19 C.F.R. § 101.1 and 19 C.F.R. § 141.2 governing entry and drawback procedures; specific HTS code and duty rate not provided. *Clarifies procedures for importers regarding duty assessment and drawback eligibility when exporting and reimporting yachts.* |
| N357770 | February 13, 2026 | Classification Ruling | Religious Themed Playing Cards Classification: Religious themed playing cards imported from Canada were classified by CBP.
Classified under HTS 9504.40.0000 with applicable duty rates and USMCA preference eligibility. *Importers must apply correct classification and marking rules to benefit from USMCA duty treatment.* HTS: `9504.40.0000` ✓ USMCA Eligible |
| N357842 | February 13, 2026 | Classification Ruling | Classification of Garment and Gloves from China: CBP classified an upper body garment and a pair of gloves imported from China.
The garment was classified under HTS 6114.30.3070 and the gloves under HTS 6116.93.8800. *Importers must use these HTS codes for proper duty assessment and compliance.* HTS: `6114.30.3070, 6116.93.8800` |
| N357852 | February 13, 2026 | Classification Ruling | Classification of Hair Mousse and Hair Spray: CBP ruled on the tariff classification of hair mousse and hair spray products imported from Turkey.
Hair mousse classified under HTS 3305.30.0000; hair spray under HTS 3305.90.0000 with applicable duty rates per schedule. *Importers must use these HTS codes for accurate duty assessment and compliance when importing these cosmetic products.* HTS: `3305.30.0000, 3305.90.0000` |
| N358069 | February 13, 2026 | Country of Origin Ruling | Country of Origin for Recycled Magnesium Ingots: CBP ruled on the country of origin for recycled magnesium alloy ingots used in manufacturing.
Determined origin based on substantial transformation criteria under U.S. trade laws. *Importers must apply this origin ruling for proper marking and compliance with trade agreements.* |
| N358128 | February 13, 2026 | Classification Ruling | Classification of Oxygen Concentrator Components: Freestyle Comfort (FSC) Oxygen Concentrator components from China were classified by CBP for tariff purposes.
HTS codes 9019.20.0000 (oxygen therapy apparatus) and 9817.00.96 (special tariff treatment) were assigned. *Importers must use these HTS codes to ensure correct duty application and compliance for oxygen concentrator parts.* HTS: `9019.20.0000, 9817.00.96` |
| N358273 | February 13, 2026 | Classification Ruling | Classification of Diagnostic ELISA Kits: Diagnostic ELISA kits from Sweden were classified by CBP as medical diagnostic reagents.
Classified under HTS 3822.19.0030 with applicable duty rates per this subheading. *Importers must use this classification for accurate duty assessment and compliance.* HTS: `3822.19.0030` |
| N358443 | February 13, 2026 | Country of Origin Ruling | Country of Origin for Baby Accessories Set: CBP determined the country of origin for a playmat, storage bin, and swaddling wraps with drawstring bag under 19 CFR 102.21(c)(2) and (c)(4).
The ruling clarifies origin based on substantial transformation criteria as per CBP regulations. *Importers must use this determination for marking, duty assessment, and compliance with trade agreements.* |
| N357802 | February 12, 2026 | Classification Ruling | Classification of Bulk Dimethyl Sulfoxide: Dimethyl Sulfoxide (DMSO), CAS No. 67-68-5, imported in bulk, was classified by CBP.
Classified under HTS 2930.90.9251 with applicable duty rates per schedule. *Importers must use this classification for proper tariff treatment and compliance.* HTS: `2930.90.9251` |
| N357817 | February 12, 2026 | Country of Origin Ruling | Country of Origin for Wheel Hub Assembly: CBP determined the country of origin for a wheel hub assembly used in automotive applications.
The ruling specifies the country where the last substantial transformation occurred, affecting marking requirements. *Importers must correctly mark the product’s country of origin to comply with CBP regulations and avoid penalties.* |
| N357819 | February 12, 2026 | Classification Ruling | Doxorubicin Hydrochloride Liposome Injection Classification: Doxorubicin Hydrochloride Liposome Injection in dosage form from Italy was classified by CBP as a pharmaceutical product.
Classified under HTS 3004.20.0075, which covers medicaments consisting of mixed or unmixed products for therapeutic use, with applicable duty rates as specified. *Importers should use this HTS code for accurate duty assessment and compliance when importing this specific liposomal chemotherapy drug.* HTS: `3004.20.0075` |
| N357918 | February 12, 2026 | Country of Origin Ruling | Country of Origin for Window Regulators: CBP determined the country of origin for window regulators used in automotive applications.
The ruling specifies the country based on substantial transformation criteria under U.S. trade laws. *Importers must use this origin determination for marking and eligibility under trade programs.* |
| N357927 | February 12, 2026 | CBP Ruling | Bicycle Dual-Bottle Mounting Bracket Kit: The ruling addresses the tariff classification, country of origin, and USMCA status of a bicycle dual-bottle mounting bracket kit.
Classified under HTS 8714.99.8000 with applicable duty rates; determined to qualify under USMCA rules of origin. *Importers can apply the specified HTS code and claim USMCA preferential treatment when importing this product.* HTS: `8714.99.8000` ✓ USMCA Eligible |
| N357970 | February 12, 2026 | Classification Ruling | Protective Housing Classification from Germany: Protective housing imported from Germany was classified by CBP as a metal housing designed to protect equipment.
Classified under HTS 7326.90.8688, which covers other articles of iron or steel; duty rate applicable as per this subheading. *Importers should use this classification for accurate duty assessment and compliance when importing similar protective housings.* HTS: `7326.90.8688` |
| N358036 | February 12, 2026 | Classification Ruling | Steel and Bamboo Bathroom Racks Classification: Steel and bamboo bathroom racks from China were classified by CBP under a specific HTS code.
Classified under HTS 8302.50.0000, which covers base metal mountings and fittings; duty rates apply as per this classification. *Importers must use HTS 8302.50.0000 for proper duty assessment and compliance when importing these bathroom racks.* HTS: `8302.50.0000` |
| N358088 | February 12, 2026 | Classification Ruling | Classification of Pet Costume from China: CBP ruled on the tariff classification of a pet costume imported from China.
The costume is classified under HTS 4201.00.6000 with applicable duty rates as specified under this heading. *Importers must classify similar pet costumes under this HTS code to ensure correct duty payment and compliance.* HTS: `4201.00.6000` |
| N358092 | February 12, 2026 | Country of Origin Ruling | Country of Origin for Electric Heaters: CBP ruled on the country of origin for electric heaters used for heating purposes.
Determined the country of origin based on substantial transformation criteria under CBP regulations. *Important for importers to correctly declare origin for marking and trade agreement eligibility.* |
| N358106 | February 12, 2026 | Classification Ruling | Classification of Empty Electrical Conduit Box: An empty electrical conduit box from China was classified by CBP as a metal hardware component used in electrical installations.
The product was classified under HTS code 7326.90.8688, which covers other articles of iron or steel, with applicable duty rates as specified in the HTS. *Importers must classify similar empty electrical conduit boxes under this HTS code to ensure proper duty assessment and compliance.* HTS: `7326.90.8688` |
| N358156 | February 12, 2026 | Classification Ruling | Classification of Hand-Painted Candles: Hand-painted candles from Lithuania were classified by CBP as decorative candles.
Classified under HTS 9405.50.4000 with applicable duty rates per this subheading. *Importers must use this classification for proper duty assessment and compliance.* HTS: `9405.50.4000` |
| N358242 | February 12, 2026 | Classification Ruling | Classification of Steel Bollards from Poland: Steel bollards imported from Poland were classified by CBP as steel articles suitable for fixed installations.
Classified under HTS 7326.90.8688 with applicable duty rates per the tariff schedule. *Importers must use this classification for accurate duty assessment and compliance when importing steel bollards from Poland.* HTS: `7326.90.8688` |
| N358243 | February 12, 2026 | Classification Ruling | Classification of Seat Imported from Poland: CBP classified a seat imported from Poland under HTS 9401.79.0035, determining it falls within other seats not upholstered.
The product is classified under HTS 9401.79.0035 with the applicable duty rate as specified in the tariff schedule. *Importers should use this classification for accurate duty assessment and compliance when importing similar seats from Poland.* HTS: `9401.79.0035` |
| N358289 | February 12, 2026 | Classification Ruling | Classification of Chain Hoist Components: CBP classified a chain hoist body and a load chain imported from Japan, determining their proper tariff treatment.
The chain hoist body is classified under HTS 8425.11.0000 and the load chain under HTS 7315.82.5000. *Importers must use these HTS codes to ensure correct duty application and compliance for chain hoist parts.* HTS: `8425.11.0000, 7315.82.5000` |
| N358308 | February 12, 2026 | Classification Ruling | Fashion Belt Classification from China: CBP classified a fashion belt imported from China under HTS 6217.10.9530.
The product is classified under HTS 6217.10.9530, which covers belts of textile materials; duty rates apply as specified in the HTS. *Importers must use this classification for proper duty assessment and compliance when importing similar fashion belts.* HTS: `6217.10.9530` |
| N358371 | February 12, 2026 | Country of Origin Ruling | Country of Origin for Wheel Hub Assembly: CBP ruled on the country of origin for a wheel hub assembly used in automotive applications.
Determined the country of origin based on substantial transformation criteria under U.S. trade laws. *Importers must use this ruling to comply with marking requirements and qualify for trade programs.* |
| N358416 | February 12, 2026 | Country of Origin Ruling | Country of Origin for Patch Cord Assemblies: CBP ruled on the country of origin for patch cord assemblies used in telecommunications.
Determined based on where the last substantial transformation occurred; relevant for NAFTA/USMCA and other trade programs. *Importers must correctly declare origin to qualify for preferential tariff treatment and comply with trade agreements.* |
| N358452 | February 12, 2026 | Classification Ruling | Motor Vehicle Radio Receiver Classification: CBP classified a motor vehicle radio receiver imported from Thailand as a radio communication apparatus.
The product was classified under HTS 8527.21.4080 with applicable duty rates as specified in the tariff schedule. *Importers must use this classification for proper duty assessment and compliance when importing similar radio receivers.* HTS: `8527.21.4080` |
| N358520 | February 12, 2026 | Classification Ruling | Pre-Installation Kit Tariff Classification: CBP ruled on the tariff classification of a pre-installation kit imported from the Netherlands.
The kit is classified under HTS 8486.90.0000, which covers parts of machines and mechanical appliances, duty rate as per schedule. *Importers must classify similar pre-installation kits under this HTS for proper duty assessment and compliance.* HTS: `8486.90.0000` |
| N358673 | February 12, 2026 | Classification Ruling | Christmas Decoration Tariff Classification: CBP classified a Christmas decoration imported from China under the specified HTS code.
The product is classified under HTS 9505.10.2500 with applicable duty rates as per this subheading. *Importers should use this ruling to ensure correct tariff classification and duty assessment for similar holiday decorations.* HTS: `9505.10.2500` |
| N357738 | February 11, 2026 | Classification Ruling | Tariff Classification of Yoga Mat: The product is a yoga mat imported from Taiwan; CBP ruled on its tariff classification.
Classified under HTS 9506.91.0030 with applicable duty rates per schedule. *Importers must use this classification for proper duty assessment and compliance.* HTS: `9506.91.0030` |
| N357746 | February 11, 2026 | Country of Origin Ruling | Country of Origin for Iron Golf Club Heads: CBP ruled that 7 iron golf club heads finished in China are of Chinese origin.
The country of origin determination is based on substantial transformation occurring in China during finishing. *Importers must mark and declare China as the country of origin for these golf club heads.* |
| N357844 | February 11, 2026 | Classification Ruling | Classification of Chef Hat and Apron: CBP classified a chef style hat and apron imported from China, determining their appropriate tariff headings.
The chef hat is classified under HTS 6505.00.6090 and the apron under HTS 6211.43.1092; duty rates apply as per these subheadings. *Importers must use these HTS codes for accurate duty assessment and compliance when importing similar chef apparel.* HTS: `6211.43.1092, 6505.00.6090` |
| N357985 | February 11, 2026 | Classification Ruling | Multi-Function Microwave Oven Classification: CBP classified a multi-function microwave oven imported from China as a household microwave oven with additional features.
The product is classified under HTS 8516.50.0060 with applicable duty rates as specified in the tariff schedule. *Importers must use this classification for proper duty assessment and compliance when importing similar multi-function microwave ovens.* HTS: `8516.50.0060` |
| N357987 | February 11, 2026 | Classification Ruling | Classification of Self-Adhesive Paper Labels: Self-adhesive paper labels from China were classified by CBP as paper labels with adhesive backing.
Classified under HTS 4821.10.4000 with applicable duty rates as per this subheading. *Importers must use this classification for proper tariff treatment and compliance on similar label products.* HTS: `4821.10.4000` |
| N357993 | February 11, 2026 | Classification Ruling | Battery Tabs Classification and USMCA Eligibility: Battery tabs were classified and their eligibility under the USMCA was determined by CBP.
Classified under HTS 8536.90.8585 with applicable duty rates; USMCA preferential treatment confirmed. *Importers can apply USMCA benefits for battery tabs meeting origin criteria, impacting duty costs.* HTS: `8536.90.8585` ✓ USMCA Eligible |
| N358060 | February 11, 2026 | Country of Origin Ruling | Country of Origin for Worked Abalone Shells: CBP ruled on the country of origin for worked abalone shells used in manufacturing or assembly.
Determined based on where the last substantial transformation occurred; specific HTS classification not assigned in ruling. *Important for importers to correctly declare origin for marking and duty purposes under trade agreements.* |
| N358086 | February 11, 2026 | Classification Ruling | Wearable Display Device Classification: CBP classified a wearable display device imported from China under HTS 8528.52.0000.
The device is classified under HTS 8528.52.0000, which covers monitors and projectors, with applicable duty rates as specified in the tariff schedule. *Importers must use this classification for accurate duty assessment and compliance when importing similar wearable display devices.* HTS: `8528.52.0000` |
| N358193 | February 11, 2026 | Country of Origin Ruling | Country of Origin for Ball Valve: CBP ruled on the country of origin for a ball valve used in various industrial applications.
The ruling determined the country of origin based on substantial transformation criteria under 19 CFR Part 177. *Importers must use this ruling to correctly declare origin for marking and trade preference purposes.* |
| N358210 | February 11, 2026 | Country of Origin Ruling | Country of Origin Determination for Napkins: CBP ruled on the country of origin for disposable napkins used in food service.
Determined based on substantial transformation criteria under CBP guidelines; no specific HTS code assigned. *Importers must declare the correct country of origin for compliance with marking and trade preference programs.* |
| N358212 | February 11, 2026 | Classification Ruling | Classification of LFX Synthetic Protein Isolate: LFX Synthetic Protein Isolate from China classified by CBP as a synthetic protein product.
Classified under HTS 3504.00.1000, which covers synthetic protein substances. *Importers must use this HTS code for proper duty assessment and compliance when importing this product.* HTS: `3504.00.1000` |
| N358302 | February 11, 2026 | Classification Ruling | Console Assembly Tariff Classification: CBP ruled on the tariff classification of a console assembly imported from Canada.
Classified under HTS 8481.20.0050, which covers parts of taps, cocks, valves; duty rate applies as specified under this subheading. *Importers must use this classification for accurate duty assessment and compliance when importing similar console assemblies.* HTS: `8481.20.0050` |
| N358306 | February 11, 2026 | Classification Ruling | Cattle Feeding and Watering System Classification: CBP classified a cattle feeding and watering system imported from Denmark.
The system is classified under HTS 8436.80.0090 with applicable duty rates as specified. *Importers must use this classification for proper duty assessment and compliance.* HTS: `8436.80.0090` |
| N358310 | February 11, 2026 | Country of Origin Ruling | Country of Origin for Pillow Assembly: CBP determined the country of origin for a pillow based on the most important assembly or manufacturing process under 19 CFR 102.21(c)(4).
The ruling applies the regulatory criteria for origin determination without assigning an HTS code or duty rate. *Importers must identify the principal manufacturing process location to comply with marking and trade preference requirements.* |
| N358313 | February 11, 2026 | Country of Origin Ruling | Country of Origin for Polypropylene Glycol: CBP ruled on the country of origin for polypropylene glycol (PPG) used in manufacturing.
Determined origin based on substantial transformation criteria under U.S. trade laws. *Important for importers to correctly declare origin for compliance with trade agreements and duty assessments.* |
| N358387 | February 11, 2026 | Classification Ruling | Foldable Handheld Fan Classification: CBP classified a foldable handheld fan imported from Spain as a textile article under HTS 6307.90.9891.
The product is classified under HTS 6307.90.9891 with applicable duty rates as specified in the tariff schedule. *Importers should use this classification for accurate duty assessment and compliance when importing similar fans.* HTS: `6307.90.9891` |
| N358404 | February 11, 2026 | Country of Origin Ruling | Country of Origin for Register Paper: CBP determined the country of origin for register paper used in cash registers.
The ruling specifies the country where the paper undergoes its last substantial transformation. *Importers must use this origin for marking and duty assessment purposes.* |
| N358405 | February 11, 2026 | Country of Origin Ruling | Country of Origin Determination for Paper Labels: CBP ruled on the country of origin for paper labels used in manufacturing.
Determined origin based on where the last substantial transformation occurred; no HTS or duty rate assigned. *Importers must use the ruling to correctly declare country of origin for compliance and marking requirements.* |
| N358469 | February 11, 2026 | Classification Ruling | Classification of Women’s Upper Body Garments: CBP ruled on the tariff classification of women’s upper body garments imported from Vietnam, specifying the applicable HTS codes based on garment type and material.
Garments classified under HTS 6106.10.0010 and 6114.30.1020 with corresponding duty rates as per the Harmonized Tariff Schedule. *Importers must correctly classify women’s upper garments from Vietnam to ensure proper duty assessment and compliance with CBP regulations.* HTS: `6106.10.0010, 6114.30.1020` |
| N358538 | February 11, 2026 | Classification Ruling | Classification of String Fastener from China: CBP classified a string fastener imported from China as a textile article used to secure strings.
The product was classified under HTS 5609.00.3000 with applicable duty rates as specified in the tariff schedule. *Importers must use this HTS code for proper duty assessment and compliance when importing similar fasteners.* HTS: `5609.00.3000` |
| N358693 | February 11, 2026 | Classification Ruling | Tariff Classification of Costume from China: CBP ruled on the tariff classification of a costume imported from China.
The costume is classified under HTS 9505.90.6000 with applicable duty rates as specified. *Importers must use this classification for proper duty assessment and compliance.* HTS: `9505.90.6000` |
| N357718 | February 10, 2026 | CBP Ruling | LEVETEM Body Exfoliating Spray Classification: LEVETEM Body Exfoliating Spray from Canada was classified, its country of origin and marking requirements were determined, and USMCA eligibility was confirmed.
Classified under HTS 3304.99.5000; duty rate and USMCA preferential treatment applied based on origin criteria. *Importers can apply USMCA benefits and must comply with marking and classification for proper entry and duty treatment.* HTS: `3304.99.5000` ✓ USMCA Eligible |
| N357756 | February 10, 2026 | Classification Ruling | Classification of Italian Oil Painting: An oil painting from Italy was classified by CBP as an original artwork under HTS 9701.91.0000.
The product is classified under HTS 9701.91.0000, which covers original paintings and drawings, generally duty-free or low duty. *Importers can classify similar original artworks under this HTS for proper duty treatment and compliance.* HTS: `9701.91.0000` |
| N357767 | February 10, 2026 | Classification Ruling | Classification of Seat Imported from Mexico: CBP ruled on the tariff classification of a seat imported from Mexico, specifically determining its proper classification under U.S. Customs regulations.
The seat is classified under HTS code 9401.61.6011, which covers seats with wooden frames, with applicable duty rates as specified under this subheading. *Importers should use this classification for accurate duty assessment and compliance when importing similar seats from Mexico.* HTS: `9401.61.6011` |
| N357846 | February 10, 2026 | Classification Ruling | Classification of Seat Imported from Mexico: CBP ruled on the tariff classification of a seat imported from Mexico, determining its proper classification under U.S. Customs regulations.
The seat is classified under HTS code 9401.52.0000, which covers seats with metal frames, subject to applicable duty rates. *Importers must use this classification for accurate duty assessment and compliance when importing similar seats from Mexico.* HTS: `9401.52.0000` |
| N357857 | February 10, 2026 | Classification Ruling | Classification of Bed Covering from China: CBP ruled on the tariff classification of a bed covering imported from China.
The product is classified under HTS 9404.40.1000 with applicable duty rates per the HTS schedule. *Importers must use this classification for proper duty assessment and compliance when importing similar bed coverings.* HTS: `9404.40.1000` |
| N357858 | February 10, 2026 | Classification Ruling | Classification of Bed Covering from China: CBP ruled on the tariff classification of a bed covering imported from China.
The product is classified under HTS 9404.40.1000 with applicable duty rates per the HTS schedule. *Importers must use this classification for accurate duty assessment and compliance when importing similar bed coverings.* HTS: `9404.40.1000` |
| N358104 | February 10, 2026 | Classification Ruling | Classification of Men’s Sneakers from Vietnam: CBP classified a man’s sneaker imported from Vietnam under HTS 6404.11.9020.
The sneaker is classified under HTS 6404.11.9020 with applicable duty rates as specified in the tariff schedule. *Importers must use this classification for proper duty assessment and compliance when importing similar sneakers from Vietnam.* HTS: `6404.11.9020` |
| N358426 | February 10, 2026 | Classification Ruling | Classification of Liquid Dosing Machine: The product is a liquid dosing machine from Germany, which CBP classified specifically under machinery for liquid handling.
The machine is classified under HTS code 8422.30.9140, which covers liquid filling or emptying machines, with applicable duty rates as per this subheading. *Importers must use this classification for proper tariff treatment and compliance when importing similar liquid dosing equipment.* HTS: `8422.30.9140` |
| N357704 | February 09, 2026 | Classification Ruling | Tariff Classification of Seats from Canada: CBP ruled on the tariff classification of seats imported from Canada, specifying the appropriate HTS codes for different types of seats.
The seats were classified under HTS 9401.61.4011 and 9401.61.6011, which cover seats with metal frames, with applicable duty rates as per the HTS schedule. *Importers must use these specific HTS codes to ensure correct duty assessment and compliance when importing similar seats from Canada.* HTS: `9401.61.4011, 9401.61.6011` |
| N357710 | February 09, 2026 | Classification Ruling | Classification of Seat Imported from Canada: The product is a seat imported from Canada, and CBP ruled on its tariff classification.
The seat is classified under HTS 9401.61.4011 with applicable duty rates as specified in the tariff schedule. *Importers must use this classification for proper duty assessment and compliance when importing similar seats from Canada.* HTS: `9401.61.4011` |
| N357713 | February 09, 2026 | Classification Ruling | Tariff Classification of Seat from Canada: The product is a seat imported from Canada; CBP ruled on its tariff classification under HTSUS.
Classified under HTS 9401.61.4011, which covers seats with a specific duty rate applicable as per the schedule. *Importers must use this classification for accurate duty assessment and compliance when importing similar seats from Canada.* HTS: `9401.61.4011` |
| N357715 | February 09, 2026 | Classification Ruling | Tariff Classification of Seats from Canada: CBP ruled on the classification of seats imported from Canada, specifying the applicable HTS codes for different types of seats.
The seats were classified under HTS codes 9401.61.4011 and 9401.61.6011, which cover seats with specified duty rates. *Importers must use these HTS codes to ensure proper duty assessment and compliance when importing Canadian seats.* HTS: `9401.61.4011, 9401.61.6011` |
| N357726 | February 09, 2026 | Classification Ruling | Classification of Imported Merchandise under HTSUS: CBP ruled on the classification of imported merchandise subject to documentary requirements under 19 CFR 181.64.
The merchandise is classified under HTS codes 9802.00.5060, 9802.00.50, and 9802.00.40 with applicable duty rates subject to change. *Importers must ensure accuracy of information and compliance with documentary requirements to benefit from the ruling.* HTS: `9802.00.5060, 9802.00.5060, 9802.00.5060, 9802.00.50, 9802.00.50, 9802.00.40, 9802.00.50, 9802.00.5060` |
| N357727 | February 09, 2026 | Classification Ruling | Duty-Free Eligibility for Airvo 3 Components: CBP ruled that components of the Airvo 3 Respiratory Support System from New Zealand qualify for duty-free treatment under the Nairobi Protocol.
HTS code 9817.00.96 assigned, enabling duty-free entry under the specified trade agreement. *Importers can claim duty-free treatment on qualifying Airvo 3 components, reducing import costs when sourced from New Zealand.* HTS: `9817.00.96` |
| N357812 | February 09, 2026 | Classification Ruling | Tariff Classification of Pull Bars: CBP ruled on the tariff classification of pull bars imported from Canada, determining their proper classification under U.S. Customs regulations.
The pull bars are classified under HTS code 8708.80.6590 with applicable duty rates as specified in the tariff schedule. *Importers must classify pull bars under this HTS code to ensure correct duty assessment and compliance with CBP regulations.* HTS: `8708.80.6590` |
| N357814 | February 09, 2026 | Country of Origin Ruling | Country of Origin for Stainless Steel Pipes: CBP ruled on the country of origin for stainless steel pipes and tubes used in manufacturing.
Determined origin based on substantial transformation criteria under U.S. trade laws. *Importers must apply this ruling to comply with trade agreements and duty assessments.* |
| N357882 | February 09, 2026 | Classification Ruling | Classification of Plastic Dust Cap: CBP classified a plastic dust cap imported from China used to protect machinery parts.
The product is classified under HTS 3926.90.9989 with applicable duty rates; also noted under 9817.00.96 for special program considerations. *Importers must use the specified HTS code for accurate duty assessment and eligibility for trade programs.* HTS: `3926.90.9989, 9817.00.96` |
| N357926 | February 09, 2026 | Country of Origin Ruling | Country of Origin for Stainless Steel Fittings: CBP ruled on the country of origin for seamless stainless steel pipe fittings used in industrial applications.
Determined the country of origin based on where the fittings underwent their last substantial transformation. *Important for importers to correctly declare origin for tariff, trade agreement eligibility, and marking requirements.* |
| N357938 | February 09, 2026 | Classification Ruling | Classification of Gas Containers from Canada: CBP ruled on the tariff classification of containers designed for compressed or liquefied gas imported from Canada.
The product is classified under HTS 7311.00.0090, which covers containers for compressed or liquefied gas. *Importers must use this HTS code to ensure proper duty assessment and compliance when importing such gas containers.* HTS: `7311.00.0090` |
| N357944 | February 09, 2026 | Classification Ruling | Classification of Plastic Water Globe: The product is a plastic water globe from China; CBP ruled on its tariff classification.
Classified under HTS 3926.40.0090, which covers other articles of plastics; duty rates apply as per this subheading. *Importers must use this HTS code for accurate duty assessment and compliance when importing similar plastic water globes.* HTS: `3926.40.0090` |
| N358105 | February 09, 2026 | Country of Origin Ruling | Country of Origin for Disinfecting Wipes: CBP ruled on the country of origin for disinfecting wipes used for cleaning and sanitizing surfaces.
Determined based on substantial transformation criteria under U.S. trade laws; no HTS or duty rate assigned. *Importers must use this ruling to correctly declare origin for marking and trade preference purposes.* |
| N358167 | February 09, 2026 | Classification Ruling | Classification of Gift Toppers from China: CBP classified gift toppers imported from China as decorative articles used for gift wrapping.
The items are classified under HTS 6307.90.9891 with applicable duty rates as specified in the tariff schedule. *Importers should use this classification for accurate duty assessment and compliance when importing gift toppers.* HTS: `6307.90.9891` |
| N358427 | February 09, 2026 | Classification Ruling | Classification of Electric Fan from China: CBP classified an electric fan imported from China under HTS 8414.51.9090.
The product is classified under HTS 8414.51.9090 with applicable duty rates as per the tariff schedule. *Importers must use this classification for proper duty assessment and compliance when importing similar fans.* HTS: `8414.51.9090` |
| H347983 | February 05, 2026 | CBP Ruling | Power Converter Modules Exclusion Order: CBP ruled on the enforcement of a Limited Exclusion Order involving certain power converter modules and computing systems containing them under ITC Investigation No. 337-TA-1370.
The ruling enforces 19 U.S.C. § 1337 prohibiting importation of infringing products subject to the exclusion order. *Importers must ensure products do not infringe the ITC order to avoid seizure and exclusion from U.S. entry.* |
| N356493 | December 22, 2025 | Classification Ruling | Aviation Headset Parts Classification: Parts for aviation headsets imported from the Philippines were classified by CBP specifically as components of audio communication equipment.
Classified under HTS 8518.90.8100, which covers parts of sound recording or reproducing apparatus, with applicable duty rates as per the HTS schedule. *Importers must classify aviation headset parts under this HTS to ensure proper duty assessment and compliance with CBP regulations.* HTS: `8518.90.8100` |
| N356501 | December 18, 2025 | Classification Ruling | Potentiometer for Aviation Headsets: Potentiometer designed for aviation headsets from China classified by CBP.
Classified under HTS 8533.40.8070 with applicable duty rates per tariff schedule. *Importers must use this classification for accurate duty assessment and compliance.* HTS: `8533.40.8070` |
| H336680 | December 18, 2025 | Valuation Ruling | Further Review of Transaction Value Protest: CBP reviewed a protest concerning transaction value, assists, and discounts related to import valuation.
The ruling addresses proper inclusion/exclusion of assists and discounts in transaction value under Customs valuation rules. *Importers should carefully document and declare assists and discounts to ensure accurate customs valuation and avoid disputes.* |
Key Takeaways for Importers
The February 2026 CBP rulings reflect several important trends and compliance considerations. The majority of rulings are classification rulings (52 total), followed by country of origin rulings (13 total) and entry/drawback rulings (2 total).
Importers should pay particular attention to the country of origin rulings, especially those involving products subject to Section 301 tariffs or antidumping/countervailing duty orders. The classification rulings cover a broad range of product categories and provide binding guidance on the correct HTS codes to use for duty assessment.
Source: U.S. Customs and Border Protection CROSS (Custom Rulings Online Search System)
