Search 220,000+ classification decisions from the CBP CROSS (Customs Rulings Online Search System) database. Rulings explain how CBP classifies goods under the Harmonized Tariff Schedule, providing binding precedent for importers, customs brokers, and trade compliance teams.
41,113 rulings found for “HQ”
Protest and application for further review no. 3801-1-101099; request for reliquidation under 19 U.S.C. 1520(c)(1);protest of denial of request for reliquidation under 19 U.S.C.1514(a)(7)
Protest #2809-91-100686 concerning duty refund under section483(b)(1)(B) of the Customs and Trade Act of 1990; TariffSchedules of the United States (TSUS) item 676.15; digitalprocessing unit; San Francisco Customs district InformationNotice 91-03.
Application for further review of Protest No. 3801-1-102409; Rescission of an allowed protest is permitted prior to reliquidation; Automotive Products Trade Act; Subheading 8708.29.00.50, HTSUS; Subheading 5608.19.20, HTSUS; Subheading 5608.90.3000, HTSUS; Presidential Proclamation No. 6123
Same Condition Drawback; Exportation; Protest 1503-91- 100025 Dear Sir:
Theoretical transfer from one bonded smelting and refiningwarehouse to another; withdrawal for exportation credited toanother bonded smelting and refining warehouse; 19 U.S.C.1312(b)(1); 19 U.S.C. 1312(b)(5); 19 C.F.R. 19.23; and 19 C.F.R.19.24
Request for Internal Advice; 19 U.S.C. 1555(b); P.L. 100- 418; duty-free stores; definition of "at or beyond the exit point"
Protest for further review number 2809-91-101537; Samecondition drawback; clerical error; Certificate of delivery; CF331; 19 U.S.C. 1520(c)(1); 19 U.S.C. 1514(a); Hambro AutomotiveCorp. v. U.S.; PPG Industries Inc. v. U.S.; 19 CFR 191.6(a) &(b); 19 CFR 141(C); T.D. 54848; Sturm's Customs Law &Administration.
Transportation Entry; Prematurely Landed Cargo; Special Manifest; 19 U.S.C. 1315; 19 U.S.C. 1552; 19 CFR 4.34(a); 19 CFR 18.10a
Application for further review of Protest No. 5201-91- 100554; 26 U.S.C. 4461; Harbor Maintenance Fee; 19 U.S.C. 1309(a); bonded jet fuel
Application for further review of Protest No. 5201-91- 100578; 26 U.S.C. 4461; Harbor Maintenance Fee; 19 U.S.C. 1309(a); bonded jet fuel
Category 1 (Entry) Bond; Addition of Co-Principal; Right to Make Entry; 19 U.S.C. 1484; 19 U.S.C. 1641; 19 CFR 113.34
Protest and application for further review no. 2809-91-101607; manufacturing or same condition drawback; modification ofthermal array recorder; manufacturing drawback; same conditiondrawback; manufacture or production; incidental operation; 19U.S.C. 1313(a); 19 U.S.C. 1313(j)(1); 19 U.S.C. 1313(j)(4)
Internal advice request concerning exportations from aforeign trade zone to the Island of Guam; 19 U.S.C. 81c(a)
Protest and application for further review no. 1303-91-100183; reliquidation with an increase after protest denial; 19U.S.C. 1501; 19 U.S.C. 1514
Internal Advice; Substitution Same Condition Drawback; 19 U.S.C. 1313(j)(2); Domestic and Imported Substituted Used Like Components; "Used"; "Fungibility"
Application for Further Review of Protest No. 1704-91-100348
Protest No. 4195-91-100197; 19 U.S.C. 1520(c)(1); Mistake of Fact; Error in Construction of Law.
Request for internal advice concerning computation of lostrevenue (lost duties) to be tendered to Customs in a priordisclosure situation under 19 U.S.C. 1592(c)(4); offsets; lostrevenue; lost duties; final liquidation; 19 U.S.C. 1514
Applicability of subheading 9813.00.30, HTSUS, to temporaryimportation under bond of high-speed train equipment for testingpurposes.
Request for Internal Advice Regarding Applicability of the Merchandise Processing Fee (MPF) to Payments for Assists Disclosed After Entry of Merchandise; 19 U.S.C. 58c(a)(9)(A); 19 U.S.C. 58c(b)(8)(A)(i); 19 U.S.C. 58c(b)(8)(B); 19 U.S.C. 58c(b)(8)(D)(ii); 19 CFR 24.23
Application For Further Review Protest No. 3001-92-100406; Interest applicable to Antidumping Duties when there is a waiver of cash deposit for a de minimis margin; 19 U.S.C. 1677g(a); 19 CFR 353.24
Protest and Application for Further Review No. 3801-91- 103151; mistake of fact; 19 U.S.C. 1520(c)(1)
Protest and Application for Further Review No. 2501-92- 100049; 19 U.S.C. 1520(c)(1); HTS 9802.00.80; correction of Cost Submission (CF 247)
Manufacture, What Is; Manufacturing Drawback; Reconditioning of Antimony Pentachloride; 19 U.S.C. 1313(a) and (b)
Restricted Merchandise: Toy Guns
