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”
FAG Holding Co. Protest # 1303-01-100161; "Mistake in Fact"; 1520(c)(1); 1514; Question of Law.
Internal Advice;Protest/Application for Further Review No. 5301-01-100076; 19 U.S.C. § 1313(j)(1); 19 C.F.R. § 181.45; Spencer Fruit Company; NAFTA drawback; same condition drawback; unused merchandise drawback; evidence of exportation; Mexican agricultural goods; inventory recordkeeping
Protest No. 5201-02-100016 and Application for Further Review; 19 U.S.C. §1504(d); "deemed liquidation"; extension of liquidation; liquidation instructions; Pagoda Trading Corporation v. U.S.
Protest No. 5301-01100198; quota; 19 USC 1520(c )(1); section 1514, mistake of fact, mistake of lawDear Mr. Place:
Foreign trade zone; transfer of merchandise from one zone to another; within same port; appropriate form; 19 CFR 146.21; 19 CFR 146.66; 19 CFR 146.71; bonded carrier
Protest #3004-02-100124; Red Dragon Skateboard Co. Avalon Risk Management; Aegis Security Insurance; Surety Protest, "Protective Protest"; extension of liquidation
Lens-Fitted Film Packages; ITC Investigation No. 337-TA-406
NAFTA; Rules of Origin Regulation; Regional Value Content; Automotive Parts; Originating and Non-originating Goods; Waste and Scrap
Protest 1703-99-100060; transaction value; price actually paid or payable; formula; Transaction Value of Identical Merchandise Dear Port Director: This is our decision on Protest 1703-99-100060, concerning whether the price as determined by a method specified in a contract represents the price actually paid or payable for transaction value purposes. The protest was filed on behalf of Phenolchemie Inc. by Grunfeld, Desiderio, Lebowitz & Silverman. The goods were entered on February 9, 1998 and the entry was liquidated without review on December 12, 1998. A protest together with a memorandum in support of it, was timely filed on March 26, 1999.
Application for Further Review (AFR) of Protest 4103-94-100702; transaction value of imported merchandise; sale for exportation Dear Port Director: This is in reference to Application for Further Review of Protest 4103-94-100702 concerning the proper method of determining transaction value for ladies blouses imported by GFC a New York Corporation. The merchandise was appraised pursuant to transaction value, §402(b) of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (TAA; 19 U.S.C. §1401a(b)). Our office received the AFR on December 20, 1999. Included in the package was the October 5, 1994 protest submission as well as two additional submissions made to the port on August 22, 1994 and June 16, 1994. Information provided in the original submission as well as the additional submissions has been taken into consideration in reaching this decision. We regret the delay in responding.
Application for further review of Protest No. 1001-99-106058; sale for exportation; assembly operations; 19 CFR § 152.103(a)(3)
Application for Further Review of Protest No. 5201-00-100151; Freight, Insurance, and Other Costs Incident to International Shipment
Application for further review of Protest No. 5201-99-100487; Foreign inland freight; 19 U.S.C. § 1401a(b)(4)(A); 19 CFR § 152.103(a)(5)
Request for Internal Advice; Price Actually Paid or Payable; Royalty Payments; Proceeds of a Subsequent Resale
Buying commissions
Allowance for defective goods; HRL’s 544371 and 544762; rebates; 19 U.S.C. § 1401a(b)(4)(B); 19 CFR § 158.12; Samsung Electronics America, Inc. v. United States
Dutiability of Buying Agency Commissions; purported buying agent also performs some services on behalf of manufacturer.
Country of Origin Marking of picture frames
Eligibility of Automobile Accessories from the Dominican Republic for duty-free treatment under U.S. Note 2(b), Subchapter II, Chapter 98, HTSUS; Subheading 9802.00.80, HTSUS; Country of Origin Marking
Protest and Application for Review No. 3801-00-100301; NAFTA Certificate of Origin; Section 520(d) Claim
Protests Nos. 2608-97-100007 and 2608-97-100014; timeliness of protests; validity of claim under 19 USC §1520(d); protest of denial of claim under 19 U.S.C. §1520(d)
Protest and Application for Review No. 1101-00-100198; NAFTA Certificate of Origin Dear Sir or Madam:
Protest No. 1801-00-200031 and 200032; 19 CFR 134.25; marking duties; CF 4647 not mandated; proper notice to subsequent purchaser not provided at time of sale or transfer
Application for Further Review and Protest No. 4101-01-100169; Classification and marking of imported clocks; Antiques; U.S. Additional Note 4, Chapter 91, HTSUS; Special marking requirements; 19 CFR 134.43(b); 19 CFR 11.9
Protest Nos. 1101-00-100217 and 1101-00-100223; Validity of NAFTA Certificate of Origin; Opportunity for Correction of Illegible, Incomplete or Defective Certificates of Origin; Authorized Signature
