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.
41,145 rulings found for “HQ”
Application for Further Review of Protest No. 3601-90-000003; Headquarters Ruling Letter 544707; transfer price between related parties; application of formula; identical or similar merchandise; freight charges
Play Knits, Inc.
Request for a ruling on whether an alleged "sale" between related parties in a three party transaction is a valid sale for exportation on which to base transaction value; sale for exportation; agricultural tractors
Request for Reconsideration of IA 3/91 (HRL 544714); salefor exportation; clearly destined for the United States
AFR of Protest No. 3801-2-101415; classification; valuation;parts of a friction roller conveyor system; rate advance; valueadvance; Alyeska Pipeline Service Co., v. United States; C.S.D. 83-39; dutiability of foreign assembly, testing and dismantlingcharges included in the price actually paid or payable
Proposed Buying Agency Agreement
Internal Advice Request 52/93; canned, peeled tomatoes from Italy; transaction valueinapplicable because imported merchandise was subject to a condition or consideration for which avalue cannot be determined; deductive value
Internal Advice 10/94; carrying cases; sale for exportation; Nissho Iwai American Corp v. United States; Synergy SportInternational, Ltd. v. United States; HRL's 545144; 545271;545320; presumption that transaction value is based on the pricethe importer paid
I.A. 32/94; marking duties; appraised value determined onliquidation; final appraised value; dutiable value; item 807TSUS; subheading 9802.00.80, HTSUS; 19 U.S.C. 1503.
Article 509; advance ruling; steel wheels; subheading8708.70.60; parts; EN 87.08; General EN (III), Section XVII; NAFTA;General Note 12(b)(ii) and (iv); General Note 12(p); production;non-originating materials; change in tariff classification; GeneralNote 12(t)/27 (A) and (B); Part II, Section 4(4) of the NAFTA Rulesof Origin Regulations; regional value content; net cost
Application for Further Review of Protest No. 2501-92-100091; Eligibility of a Common Control Unit for duty-free treatment under the GSP
Internal Advice 42/93; eligibility of bingo game cards for duty-free treatment under the GSP
Eligibility of Remote Control Units for duty-free treatment under the GSP; double substantial transformation
Reconsideration of HRL 556933; eligibility of NOVAZONE-AS for duty-free treatment under the GSP; double substantial transformation
Internal Advice Request No. 71/83; eligibility of personal computers from the Philippines for duty-free treatment under the GSP; double substantial transformation; C.S.D. 85-25
Reconsideration of HRL 557192 concerning the eligibility of hand-stripped leaf tobacco for duty-free treatment under the Caribbean Basin Economic Recovery Act (CBERA)
Application for Further Review of Protest No. 1001-92- 102529; Denial of duty exemption under HTSUS subheading 9801.00.10 to aircraft parts; documentary requirements; 19 CFR 10.1
Value of U.S. components for purposes of determining duty allowance under subheading 9802.00.80, HTSUS; cost of components when last purchased; 19 CFR 10.17
Applicability of subheading 9802.00.80, HTSUS, to spring brakes assembled in Mexico; Incidental to assembly; HRL 556124; HRL 557018
Eligibility of women's pullovers for United States-Israel FTA; substantial transformation; assembly; imported directly
Internal Advice Request 77/93; applicability of subheading 9802.00.60, HTSUS, to copper mill products from Japan
Application for Further Review of Protest No. 2704-93- 103306; Denial of duty exemption under subheading 9801.00.60, HTSUS, to a lathe; documentation; CF 4455; Certificate of Registration; exhibition
Use of a weighted-average value method of accounting in determining the duty allowance under subheading 9802.00.80, HTSUS, for U.S.-origin tires; 19 CFR 10.17; 19 CFR 10.24; 557615
Application for Further Review of Protest No. 1801-92-100030; Denial of duty exemption under HTSUS subheadings 9801.00.20 and 9801.00.25 to injection molding machines; transaction value
"Imported Directly" Requirement under the GSP; 19 CFR 10.175(b) and 10.175(d); GSP Form A; T.D. 94-47
