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.
41,126 rulings found for “HQ”
Request for Internal Advice; Toyota Motor Sales, U.S.A. Inc; acid rain damaged vehicles; defective merchandise allowance
Internal Advice Concerning Deduction of Freight Costs from Appraised Value
Royalties; proceeds; additions to the price actually paid or payable; transaction value;pharmaceutical product manufactured under license; C.S.D. 92-12; HRL 545114
Royalty payments; transaction value
Internal Advice 39/93; Freight Rebates; Transportation Costs; Price Actually Paid or Payable; Generra Sportswear; HRLs 544538, 542975, 543799
Royalty payments to unrelated third party not a condition of sale of the imported merchandise
Application for further review of Protest No. 4909-93-100029; commissions; price actually paidor payable; royalties; proceeds
Royalty payments; transaction value
Dutiability of royalty payments for use of trademark
Request for a Ruling Regarding the Dutiability of Certain Royalty Payments.
Request for Internal Advice (I/A 107/93); Payments for use of trademark; royalties; proceeds.
Application for Further Review of Protest Nos. 4103-92-100049, 4103-92-100174 and 4103-92-100182; appraisement of defective merchandise; repaired merchandise; value allowance
Internal advice request; related parties, bona fide sale; transaction value; additions to the priceactually paid or payable; selling commissions
AFR of Protest No. 4103-93-100258; sale for exportation; Nissho Iwai; Synergy; quota charges;Generra; presumption that transaction value based on the price paid by the importer
AFR of Protest No. 4103-93-100263; sale for exportation; Nissho Iwai; Synergy; quota charges;Generra; presumption that transaction value based on the price paid by the importer; related parties
Application for Further Review of Protest No. 3001-93-100849; Headquarters Ruling Letter 544666; transaction value; related parties; transaction value of similar merchandise
Inclusion of foreign warehousing costs within price actually paid or payable for merchandise; 19 U.S.C. 1401a(b); Generra Sportswear; Chrysler Corporation
NAFTA advance ruling; article 509; regional value content; accumulation; material used in theproduction of a material; net cost incurred by the producer of a material
Computed value; payroll expenses; makeup pay; overtime; time workpay; cost of fabrication; profit and general expenses
Request for a ruling on the dutiability of commissions to be paid pursuant to a proposed buying agency agreement
Application for Further Review of Protest number 0901-94 -100232 concerning the dutiability of state sales tax payments made by the importer on imported precast concrete building panels that will be used in the construction of a hotel; post importation charges, invoicing requirements
IA 42/94; Internal Advice Concerning Dutiability of U.S. Handling and Documentation Charges on Southbound Freight Invoice; Assists; 9802.00.80.
AFR of Protest No. 0401-94-100379; transaction value; sale; J.L. Wood; selling commissions;warranty payments; installation charges; charges incurred for construction, erection, assembly; priceactually paid or payable; Generra; notice of liquidation properly given in accordance with 19 U.S.C. 1504(b)
Inclusion of scrap or waste as assists; Modification of HRL 544662; Section 402(h)(1)(A) of the TAA; 19 CFR 152.103(d)(1) and (e)(1)
Inclusion of rejected, lost, and destroyed components as assists; Modification of HRL 543831; Section 402(h)(1)(A) of the TAA; 19 CFR 152.103(d)(1) and (e)(1)
