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 (AFR) of Protest Number 1001-95-101891; appraisement of merchandise involved in an allegedtwo tiered sales transaction; Nissho Iwai American Corp. vUnited States
Request for Internal Advice IA 83/93; Bona fide Sale; Related Parties; Sale for Exportation; Selling Commmissions.
Application for Further Review of Protests 5201-96-100175 and 5201-96-100183; related parties; 402(g)(1); circumstances of sale; 19 CFR 152.103(j)(2); fall back method; 402(f); transaction value; 402(b); value advance; co-operative expenses; payments to seller; Generra Sportswear Co. v. United States; HRL 545663; Chrysler Corporation v. United States; interest; T.D. 85-111; Statement of Clarification; HRL 545277; Alyeska Pipeline Service Co., v. United States; apportionment; subheading 9801.00.10 and 9802.00.80; insufficient evidence; 19 CFR 152.103(m) and 152.2
Application for Further Review of Protest Number 1001-96-103579; Sale for Exportation; Related Parties.
Application for Further Review of Protest No. 2501-96-10028;Appropriate method of appraisement for fresh asparagus; Salefor exportation; Deductive value under 402(d); HRLs 545755,543000, 543848
Application for Further Review of Protest No. 3001-93-100563 concerning wax candles; country of origin; extensions of liquidation; transaction value; antidumping duties; Macau; China
Eligibility of pantyhose for duty-free treatment under subheading 9802.00.90; Textile or apparel good; Modification of HRL 559961 and HRL 559363; HRL 558708; HRL 557875; HRL 553105; L'Eggs Products, Inc. v. United States, 13 CIT 40, 704 F.Supp. 1127 (CIT 1989); subheading 9802.00.80, HTSUS; HRL 040242; HRL 041987; HRL 555446; Modification of HRL 732257; 19 CFR 1016(b)(6); 19 CFR 10.16(c)(4); 19 CFR 10.14
Country of origin marking for peanut butter; CPC International, Inc. v. U.S., No. 95-02-00144 (Ct. Int'l. Trade Jan. 6, 1997); CPC International, Inc. v. U.S., 933 F. Supp. 1093; HRL 557994; substantial transformation; 19 U.S.C. 1304; United States v. Gibson-Thomsen Co.; 19 CFR 134.35; 19 CFR 134.1; HRL 555062; HRL 558733; National Juice Products Ass'n v. United States; HRL 728557 (C.S.D. 85-47); HRL 556143; HRL 554644; HRL 554637; HRL 082033; HRL 724640 (C.S.D. 84-112); HRL 555982: Coastal States Marketing, Inc. v. United States; C.S.D. 84-44
Applicability of the partial duty exemption under subheading 9802.00.50, HTSUS to certain front wheel drive axle assemblies exported to Mexico for repair; disassembly; essential identity; outer constant velocity joint housing; HRL 554539; HRL 556609; welding, grinding; restoration; Ashdown, U.S.A. v. United States; HRL 951072; HRL 559970; NAFTA; Article 307, Article 509
Country of origin marking of comforters; 19 CFR 102.21; HRL 959912; HRL 959304; 19 CFR 134.46; HRL 559625; HRL 559627
Eligibility of eyelash curler kit for preferential dutytreatment under NAFTA; country of origin marking; sets; GRI 3(b); subheading9615.90.20; Article 509
Classification and Tariff Rate Quota For Cut-Filler Tobacco; Country of Origin Marking; Substantial Transformation; Ultimate Purchaser
Country of Origin Marking for Ugly Stik fishing rods; component parts; substantial transformation; multiple countries of origin
Country of origin marking and classification of fabricsoftener sheets; NAFTA; Article 509; essential character; 19 CFR 102.18
Eligibility of brassieres for duty-free treatment under theU.S.-Israel Free Trade Agreement; 19 U.S.C. 3592; 19 CFR 12.130; HRL 952531;HRL 089539; HRL 950887; HRL 082787; HRL 082747; HRL 071575; HRL 071575
Country of origin of adult waterproof pull-on pants; 19 CFR 102.21; textile or apparel article; produced exclusively of domestic materials; tariff shift; eligibility under the Nairobi Protocol; specially designed or adapted for the handicapped; subheading 9817. 00.96; incontinence
Eligibility of fur coats assembled abroad for a partial duty exemption under subheading 9802.00.80, HTSUS; fabricated components; E. Dillingham, Inc., v. United States,67 Cust.Ct. 226, C.D. 4278 (1971), modified, 60 CCPA 39, C.A.D. 1078, 470 F.2d 629(1972); Samsonite Corp. v. United States, 12 CIT 1146; 702 F. Supp 908 (1988); substantialtransformation; further fabrication.
Eligibility of equipment leakage current interruptersassembled in Honduras for duty free treatment under theCaribbean Basin Economic Recovery Act; substantialtransformation; double substantial transformation; C.S.D. 85-25; Texas Instruments Inc. v. United States, 69 CCPA 152, 156,681 F. 2d 778, 782 (1982); HRL 555921.
Eligibility of men's neckties for the partial duty exemptionunder subheading 9802.00.80, HTSUS; 19 CFR 10.25; 19 CFR134.43(e).
Applicability of subheadings 9802.00.90 and9802,00.8065, HTSUS, to woven denim apparel; Special Regime;patch labels; findings; trimmings; NAFTA Eligibility; GeneralNote 12 (b)(vi); Article 509
Clarification of NY Ruling Letter B83438; surgical sets; NAFTA Preference; country of origin marking; Article 509
Protest 2304-94-10060; ceramic sanitary ware; AdditionalU.S. Note (5)a; Lewis, Trustee v. U.S., U.S v. MercantilDistribuidora S.A., et.al., U.S. v. Kurt Orban Co., U.S. vs. TwinWintons; Webster's Dictionary; HRL 058617; British Standard5416; ASTM C242: Industrial Ceramics and Introduction toCeramics; HRLs 058617, 958647
Protest 2809-96-101231; various glass containers; conveyanceor packing of goods; preserving jars of glass; glassware fortable, kitchen, toilet, office, indoor decoration; householdstorage articles; principal use; eo nominee; 7010; 7013; EN70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; Myers v.United States, CIT Slip Op. 97-75; Group Italglass U.S.A., Inc.v. United States, 17 CIT 226 (1993); Commercial Aluminum CookwareCo. v. United States, 938 F. Supp. 875 (CIT 1996); Kraft, Inc, v.United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v.United States, 14 CIT 614 (1990); United States v. CarborundumCompany, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert.denied, 429 U.S. 979 (1976); HRLs 959639; 959941; untimelyprotest; 19 U.S.C. 1514(c)(3)(A); 19 CFR 174.12(e); Myers v.United States, CIT Slip Op. 97-75; Penrod Drilling Co. v. UnitedStates, 13 CIT 1005, 727 F. Supp. 1463 (1989), rehearingdismissed, 14 CIT 281, 740 F. Supp. 858 (1990), affirmed, 9 Fed.Cir. (T) 60, 925 F. 2
Country of Origin of men's suits, suit jackets, and suitpants; 19 CFR 102.21(c)(4); 19 CFR 102.17; 19 CFR 12.130(c)(2)
HRL 958959 revoked; "ParentBanc" Educational Articles
