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”
Protest 5301-3-100053; Manufacturing Drawback; Amendment of Drawback Claims; C.S.D. 81-146; 19 U.S.C. 1313(b); 19 U.S.C. 1313(r); Public Law 103-182, Section 632 Dear Sir:
Protest 1901 93 100021; Substitution Unused Merchandise Drawback; Possession of Exported Merchandise; 19 U.S.C. 1313(j)(2); Public Law 103-182, Section 632 Dear Sir:
Protest 1901 93 100022; Substitution Unused Merchandise Drawback; Possession of Exported Merchandise; 19 U.S.C. 1313(j)(2); Public Law 103-182, Section 632 Dear Sir:
Protest No. 1601-94-100052; Jurisdiction over Protest; Amendment of Protest; Number of Protests on Single Entry; Denial of Protest; 19 U.S.C. 1514; 19 U.S.C. 1515 Dear Sir:
Interest; Effective Date; Retroactivity; North American Free Trade Agreement (NAFTA) Implementation Act; Customs Modernization Act; Public Law 103-182, Title VI, Section 642; 19 U.S.C. 1505(c) Dear Mr. Rehm:
Internal Advice Request *****; Pre-Penalty Case 89-1001-*****
Internal advice; related parties; transfer price; dutiability of royalties/proceeds
Request for Internal Advice on Transactions Involving Northern Telecom Merchandise; bona fide sale; sale for exportation; transfer of title; risk of loss.
Application for Further Review of Protest No. 2304-90- 000281; appraisement method between related parties; profits and general expenses under TAA 402(e)(1)(B) and 402(e)(2)(B)
Dutiability of Commissions Paid to Purported Buying Agent
Payments; price actually paid or payable; Generra; assists; tools, dies, molds and similar items; pattern maker
Application for Further Review of Protest No. 90-2904-000155;tanks used with machinery for producing sodium chlorate; heading8543; transaction value; sale for exportation; Nissho Iwai; goodsclearly destined for export to the United States
Eligibility of coaxial electrical connector cables for duty-free treatment under the CBERA and U.S. Note 2(b)
Application for Further Review of Protest No. 2501-93- 100221; eligibility of cordless screwdriver or drill for duty-free treatment under the GSP; sets; T.D. 91-7; 556800; 556798, 556797
Applicability of United States-Israel Free Trade Agreement; substantial transformation; women's skirts; assembly; imported directly; entry into the commerce; 19 CFR 12.130
Jacket, scarf and mittens permanently attached to one another; toddlers' andinfants' accessories; not a composite good; set; GRI 3(b); essential character impartedby jacket; separate visas required for set components; DD 885233 (3/11/93).
Classification of pajamas vs. outerwear; heading 6208; Textile Guidelines; HRLs 951754, 951032, 952105, 085672, 951184 and 954074
Application for Further Review of Protest No. 1703-931-00141 concerning the eligibility of wool tops from Israel for duty-free treatment under the U.S.-Israel Free Trade Agreement.
Internal Advice Request 84/93; Classification of sheets with edge stitching; satin stitch; Bourdon stitch; Picot stitch; embroidery; edging; applique work; HRL 953296 of April 26, 1993
Classification of portfolio planners; attache cases; briefcases from China or India; notebooks; diaries.
Classification of portfolio planners; attache cases; briefcases from China; notebooks; diaries.
NYRLs 892433, 870762, 884087, 874907 headings 3923, 3926 and 4202; Legal Note 2(h) to Chapter 39; Additional U.S. Note 1 to Chapter 42; Legal Note 2(a) to Chapter 42; Explanatory Notes to heading 4202; travel, sports and similar bags; HRLs 087419, 954965, 954970, 085526, 082218, 082609, 087026 and 085769
Protest 2704-93-100094; graphite cathode blocks; Note 1, and Additional U.S. Note 1, Chapter 69; ceramic; substantially crystalline; Eastalco Aluminum Co. v. United States; used to line electrical furnaces; refractory brick; 8545.90.40; used for electrical purposes; Additional U.S. Rule of Interpretation 1(a); principal use
Gold jewelry with and without gems; NAFTA; rules of origin; General Note 12(b); goods wholly obtained or produced; General Note 12(n); General Note 12(t) 71.2; change in tariff classification; 19 CFR 134.1(b); country of origin; Marking Rules; 134.1(j), (g); 134.45(a)(2); 134.43(e); 102.11(a)(3); 102.20(n); 102.16(a)(2); production; substantial transformation; foreign material; material; advanced in value; improved in condition; minor processing; 102.1(a), (e), (i), (l), (m), (n), (p); 102.14; 102.11(b); essential character
Protest 2402-93-100180; potpourri vase; glass vase and potpourri; 3307.90.00; timely protest; 19 U.S.C. 1514(c)(2); 19 CFR 174.12(e); 90 days; GRI 3(b); composite good; essential character; EN Rule 3(b); NY 852439; HRLs 952008, 087878, 088290, 951999; 951021; 951991; independent survey; GRI 3(c); 7010.90.50; EN 70.10; commonly used commercial for the conveyance or packing of goods