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.
41,144 rulings found for “HQ”
Protest and Application for Further Review Nos. 3901-95-100452; 3901-95-100453, 3901-95-100454; 19 U.S.C. Section 1520(c); Countervailing and Antidumping Duty Order; Ceiling Fans from the People's Republic of China
Towing; Registry-endorsed tug; Coastwise-endorsed barge;Guam; Midway; Continuous Tow; 46 U.S.C. App. 316(a); 46 U.S.C. 12105(b); T.D. 70-223(19)
Vessel Repair Entry No. 603-1020206-8; 19 U.S.C. 1466; Hullcleaning; Maintenance; Restoration
Protest 4115-92-100008; Interest; Tax on Distilled Spirits; 26 U.S.C. 5001; 26 U.S.C. 5061; 26 U.S.C. 6601; 27 CFR 251.40; T.D. 85-93 Dear Madame or Sir:
Application for Further Review of Protest No. 3901-95-101664;Immediate Transportation;Effective Duty Rate; GATT; 19 U.S.C. 1315; 19 CFR 141.69
Vessel Repair Entry No. C46-0015886-8; M/V KANSAS TRADER, V-008; 19 U.S.C. 1466; Modification; Protest; CO2 System;Insulation
Vessel Repair; M/V SEA-LAND VOYAGER; V-231/232; Collision;Casualty; 19 U.S.C. 1466(d)(1)
Coastwise Trade; Oil Skimming; Foreign-built vessel; Lessthan 5 net tons; Rebuilt in U.S.; 46 U.S.C. App. 883
Request for Internal Advice 99/93; Price Actually Paid or Payable; Price Adjustments; Formula; Total Payment.
Transaction value; related parties; sale for exportation; assists; HRL 543439; testing costs
Request for reconsideration of Internal Advice ("I.A.")29/93; HRL 545278; prototypes; subsequently imported merchandise;design and development; price actually paid or payable
AFR of Protest No. 1001-3-104301; dutiability of quotacharges; Generra; T.D. 86-56; visaed invoices
Application for further review of protest No 1101-95-200005
Internal Advice No. 25/95; Dutiability of Royalty Payments;Related Parties; Dutiability of Proceeds
Request for Ruling; Dutiability of Service payments; Assists; Development.
Appraisement of rubber dams and marine fenders; Bona Fide Sale; HRLs 545105, 545709, 545144
AFR of Protest No. 0401-95-100571; sale; terms of sale; titleand risk of loss; sale for exportation; Nissho Iwai
Application for Further Review of Protest No. 2304-95-100046; Computed Value under 19 U.S.C. 1401a(e); Timeliness and Extension of Liquidation under 19 U.S.C. 1504(a) and (b)
Application for further review of Protest No. 1303-94-100202; deductive value; 19 U.S.C. 1401a(d); 19 U.S.C. 1401a(f)
Application for Further Review of Protest Number 3501-94-1000154; concerning a sale for exportation of merchandisepursuant to an alleged three tiered sale; Nissho Iwai Corp. v United States
Request for Ruling concerning the dutiability of commissions; buying agency.
AFR of Protest No. 4909-95-100081; bona fide sale; title andrisk of loss; sale for exportation
Application for Further Review of Protests 1001-95-103435, 1001-95-103436 and 1001-95-103437; transaction value; defective merchandise; SAA; 19 CFR 158.12(a); C.S.D. 81-144; HRLs 543537, 543091, 543106, 545192 and 543061
IA 55/95; bona fide sale; J.L. Wood; sale for exportation; transfer of title; risk of loss; HRL 545105; roles of the parties and circumstances of the transaction indicate that the parties are functioning as buyer and seller; HRL 544513
Internal Advice 44/95; screening and development charges; part of the price actually paid or payable; HRL 545663; Generra Sportswear Co.; Chrysler Corporation; rebuttable presumption; evidence