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”
Internal Advice 66/91; jet aircraft engines; components; transaction value inapplicable; 19U.S.C. 1401a(f); HRL 544845
Internal advice; dutiability of research and engineering charges
Dutiability of commissions to be paid pursuant to a buying agency agreement; international shipping costs
Application for Further Review of Protest No. 3801-93-103165; BonaFide Sale; Related Party Transactions; HRL 544455
Request for Internal Advice 88/93 Concerning the Appraisement of Forgings and Castings; Sale for Exportation; Related Parties; Transfer Prices.
Application for Further Review of Protest No. 1001-93-102985; Concerning the Dutability of buying Commissions
Sale for exportation; Dutiability of royalty payments for use of trademark; HRLs 545271, 544923
Request for Internal Advice 11/94; Buying Agency; Sale for Exportation; Commissions; Royalties; Quota.
Request for Internal Advice Concerning Printing Paper from []; Discounts.
Dutiability of Buying Agency Commissions; purported buying agent also performs some services on behalf of manufacturer
AFR of Protest No. 3701-93-100148; buying commissions; selling commissions; seller andpurported agent are related
NAFTA; article 509; advance ruling; origin; regional value content; net cost; total cost
Appraisement of crystal glassware; Bona Fide Sale; Sale for Exportation; NisshoIwai; Dorf International; J.L. Wood
Payments for the right to use trademarks, trade names on apharmaceutical product; royalties;condition of sale; related parties
Application for Further Review of Protest No. 2304-94- 100111;Appraisement of Fresh Asparagus; Transaction Value of Identical Merchandise and SimilarMerchandise; 19 U.S.C. 1401a(c)
Dutiability of buying commissions when alleged buying agent is related to sellingagent and buying agent also imports on its own account; HRLs 545660, 544958, 544945,543053
Internal advice request 53/94 regarding royalty paymentsmade to a trademark holder for a license to manufacture andsell products with the trademark in the United States; Proceeds
Request for a ruling concerning whether commissions paid to an alleged buying agent would be dutiable; commissions paid for the procuring of assists
Sale for exportation of merchandise imported pursuant to a three-tiered sales arrangement; Nissho Iwai
Sale for exportation; bona fide sale
Application for Further Review of Protest 4101-95-1000204; transaction value; the price actually paid or payable; 402(b)(4)(A); freight charge; unloading charge; invoice; HRLs 544538, 543827, 542467; articles not imported; insufficient evidence; antidumping duty; 9802.00.80; 19 CFR 159.41; 19 CFR Part 353; 19 U.S.C. §1673, 1677(1), 1514; ABC International Traders
Application for Further Review of Protests 4909-93-100072, 4909-93-100105, 4909-93-100110; Denial of partial duty exemption under HTSUS subheading 9802.00.80 to wearing apparel; documentation; 19 CFR 10.24
Application for Further Review of Protest No. 2402- 941-00019; Eligibility of bingo game cards for duty-free treatment under the GSP; Internal Advice 42/93; substantial transformation
Country of origin marking for sunglasses; Substantial transformation; HRL 734663; HRL 728504; HRL 709266; C.S.D. 80-43 (HRL 710338) HRL 734474; HRL 731902; HRL 709551
Country of origin marking of steel surgical instruments; needle-holder; machine; cut; forge; polish; assemble; substantial transformation; 19 CFR 134.32(m)