The following ruling revocations and modifications are included in the June 1, 2026, Customs Bulletin and Decisions and are effective with respect to goods entered or withdrawn from warehouse for consumption on or after July 31.
For more information on how to seek or utilize classification and other rulings, please contact STR.
E-Scooters
CBP is issuing ruling HQ H344999 to modify ruling NY N344694 to hold that the country of origin of certain e-scooters for purposes of applying Section 301 tariffs is Taiwan instead of China.
The items at issue are solar and regenerative braking-powered seated e-scooters. They are primarily used as a personal conveyance by adults to commute to work or other activities of up to a dozen miles a day, primarily in urban or other locations with bike lanes. The e-scooter’s inner frame, stem, suspension, brakes, seating, and lights are all sourced from vendors in Taiwan; the battery is sourced from Germany; and the wheel hub motors, tires, tubes, throttles, grips, end caps, display, wiring harness, horn, on-board charger, solar panels, and maximum power point tracking system are all manufactured in China.
CBP previously determined that the solar panels impart the character of the e-scooters because they not only provide power but also are integral parts of the frame body. CBP also held that the culmination of production processes performed in Taiwan to the Chinese solar panel and inner Taiwanese frame did not substantially transform the solar panels.
However, citing additional evidence provided by the petitioner, CBP now finds that the solar panels are not structurally part of the frame and do not provide the primary power source. CBP therefore proposes to hold that the country of origin of the e-scooters is Taiwan because that is place of manufacture of the frame, which imparts the essence of the e-scooters.
Automobile Coolant Heaters
CBP is reclassifying automotive coolant heaters as other heating machinery under HTSUS 8419.89.95 (4.2 percent duty) rather than as heat exchange units under HTSUS 8419.50.50 (duty-free). Ruling HQ H256270 will revoke rulings HQ H065718, HQ H065720, and NY N233110 to reflect this change.
The items at issue are auxiliary heating systems used to heat and regulate heated coolant flow to a vehicle’s interior, engine, and fuel tank. They operate by drawing fuel from the vehicle’s tank into a combustion chamber. Simultaneously, a pump circulates cold engine coolant into the chamber, where a heat exchanger heats it. The hot coolant is circulated back through the vehicle’s engine and HVAC heat exchanger.
CBP explains that the most important attribute when identifying a heat exchanger (or heat exchange unit) is the physical contact between two closed systems that results in a desired temperature change in the fluid traversing through one component and an accompanying necessary temperature change in the fluid traversing through the other component. In this case, however, the subject devices simply heat cold engine coolant that is then used to warm automobile engines and air that is distributed to automobile passenger compartments.
USB Hub
CBP is reclassifying a USB 3.0 seven-port hub as a unit of an automatic data processing machine under HTSUS 8471.80.10 (duty-free) rather than as data transmission apparatus under HTSUS 8517.62.0050 (duty-free). Ruling HQ H348342 will modify ruling NY N294888 to reflect this change.
The item at issue is used to expand the number of available USB ports on a personal computer. It is equipped with seven USB 3.0 ports and has a 10x data transfer speed. A built-in surge protector keeps both electronic devices and data safe in the process of transferring data.
CBP explains that this item does not actively transmit or receive within a wired or wireless network and instead functions to connect peripheral devices to an ADP machine.
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