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”
Drawback; Manufacturing; Assembly of Fishing Rod; C.J. Holt & Co., Inc. v. United States; United States v. International Paint Co., Inc.; Anheuser-Busch Brewing Association v. United States; 19 U.S.C. 1313(a); 19 U.S.C. 1313(j)(1)(3); 19 CFR 191.21(a); 19 CFR 191.65; 19 CFR 191.66; 19 CFR 191.73
Coastwise Trade; Ashes; Cremated Remains; 46 U.S.C. App. §§ 289, 883
Request for internal advice; Centralized examinationstation; 19 CFR Part 118; Authority of port director
19 U.S.C. 1466; MAHIMAHI, V-127; Vessel Repair Entry No.C27-0147635-3; Hatch cover modifications; Change of name markings
19 U.S.C. 1466; LIHUE, V-163; Vessel Repair Entry No. H24-0021756-6; Hatch cover alterations; Change of name markings
19 U.S.C. 1321; 19 CFR 10.151, 10.153(d); Reimportation ofcatalogue merchandise; Consolidated shipment
Towing; Coastwise Trade; Registry-endorsed tug; Coastwise-endorsed barge; Guam; Continuous Tow; 46U.S.C. App. 316(a), 883; 46 U.S.C. 12105(b); T.D. 70-223(19)
Printed Lottery Material from Canada; Headings 4811, 4911,HTSUS; TIB; FTZ; 19 U.S.C. 1305
Vessel Repair Entry No. 110-6461446-1; 19 U.S.C. 1466;PRESIDENT TYLER, V-137; Petition
Instruments of international traffic; 19 U.S.C. 1322; 19 CFR10.41a
Coastwise Trade; Water Quality Education; Data Collection; 46U.S.C. App. 289, 883
Vessel Repair Entry No. 514-3005404-2; EXPORT FREEDOM; V-205;Repairs; Surveys; 19 U.S.C. 1466
Application for Further Review of Protest No. 1603-94-10008;Selling Commissions
Dutiability of "Interest" Payments; Application for Further review of Protest (1001-95-102212).
Application for Further Review of Protest Number 2729-95-1000115
Application for Further Review of Protest 5501-95-100293; transaction value; the price actually paid or payable; 402(b)(4)(A)and (b)(3); 19 CFR 152.103(i); transportation charge; U.S. duty; HRLs 544538, 543827, 542467
Application for Further Review of Protest number 5501-95-100325;
Protest and Application for Further Review (0712-95-100473); Cigarettes; Discounts; Indirect Payments.
Request for Internal Advice; (Formerly Protest and Application for Further Review (170395200049)); Sensitized Metal Plates; 19 U.S.C. 1401a(b)(4)(A); 19 U.S.C. 1514; 19 U.S.C. 1520(c).
Internal Advice concerning appraisement of plastic containers (P- Boxes) under 19 U.S.C. 1401a(f), fallback method; Related Parties Dear Director: This is in response to your request for internal advice concerningthe valuation of plastic containers known as P-boxes, in the context ofa prior disclosure made by counsel, Sharretts, Paley, Carter & Blauvelt,on behalf of Lego Systems, Inc. (LSI). As you are aware, HeadquartersRuling Letter 958099, issued March 18, 1996, addressed the portion ofyour inquiry regarding the tariff classification of the P-boxes.
Internal Advice Concerning Appraisement of Lamp Parts; Related Party Transactions; 19 U.S.C. 1401a(e); HRL 542315, TAA No. 25
Transaction value; trade discounts; warehouse costs; marketing and advertising costs; 402(b)(2)(B); related parties; 402(g)(1); transfer price; circumstances of sales; 19 CFR 152.103(j)(2); HRLs 544713 and 545274
Application for Further Review of Protest No. 1401-95-100279; defective merchandise
Dutiability of payments to satisfy to a trade debt anda payment to purchase a controlling interest in a factory inRussia
Article 509; NAFTA; intermediate material; regional valuecontent; net cost