CBP Rulings Search

Application for Further Review of Protest No. 2704-01-101622 on the applicability of artificial flowers from Macau for duty-free treatment under the Generalized System of Preferences

Vessel Repair; Modification; Application; Segregation of Costs; Inspection; Testing; Anchor Chains; Propeller; Overhead; Survey; Scavenger Air Spaces; 19 U.S.C. 1466; M/V PRESIDENT MONROE; V-85; Entry No. C27-0061064-8.

Harbor Maintenance Fee; User Fee; Public Laws 99-272, 99-662; 19 U.S.C. 58c

Application for Further Review of Protest No. 4503-92- 100008; 68 Cust. Ct. 17, C.D. 4327, 61 CCPA 90, C.A.D. 1129; Emergency War Material; Untimely Certificates; Subheading 9808.00.30, HTSUSA; 19 U.S.C. 1514; 19 U.S.C. 1520(c)(1) Dear Sir:

Application for Further Review of Protest No. 2809-90- 10157; Rejected Merchandise Drawback; Knowledge of Defect Prior to Importation; Reliance on Port Extension of 90-Day Requirement for Filing for Rejected Merchandise Drawback, Acceptance of Drawback Entries, Issuance of Accelerated Payment; Eligible Claimant; Customs Supervision of Exportation; Reliance on Previous Headquarters Ruling Letter; HRL 219606; 19 U.S.C. 1313(c); 19 CFR 191.142(b)(5); 19 CFR 191.142(b)(6); 19 CFR 177.9(b)(1); 19 CFR 177.2(b)(1); 19 CFR 177.1(d)(1).

Internal Advice Request; Substitution Same Condition Drawback; Fungibility of Jet Fuel, Diesel Fuel, Heating Fuel, Gas Oil, Automotive Gasoline, Reformate; 19 U.S.C. 1313(j)(2); 19 CFR 191.2(l) Dear Sir:

Reconsideration of HRL 556045 concerning the eligibility of telecommunications switching equipment for duty-free treatment under the GSP; substantial transformation

Application for Further Review of Protest Nos. 2501-92-100021 and 2501-92-100024 concerning the applicability of duty exemption under subheadings 9801.00.10, HTSUS, and eligibility for duty-free treatment under the GSP, with respect to catheter tray kits imported from Mexico; eligibility of drainage bag for duty-free treatment under the GSP; T.D. 91-7

Application for Further Review of Protest No. 5501-90-100627 on the applicability of artificial flowers from Macau for duty-free treatment under the Generalized System of Preferences

Application for further review of Protest No. 3801-89- 002625 under 19 U.S.C., section 1514(c)(2); classification of filters used in blood filtration; technical use fabric; bolting cloth; straining cloth; of a kind used in oil presses and the like; filtering cloth; HRL 950284.

Protest 3901-92-100583; Substitution Manufacturing Drawback; Customs Audit; Random Sample; Statistical Analysis Dear Sir:

Manufacturing Drawback Claims; Same Kind and Quality; Records, Affidavit in Absence thereof; Orange Juice; Aurea Jewelry Creations, Inc., v. United States, 13 CIT 712, 932 F.2d 943; Protest 1801-93-100013; 19 U.S.C. 1313(b) Dear Sir:

Foreign Trade Zone; Vessel and Aircraft Supplies; Jet Fuel; Accounting Systems; 19 U.S.C. 81c; 19 U.S.C. 1309; 19 CFR 10.59 through 10.65; 19 CFR 146.21, 146.23, 146.25, 146.53, 146.69, 146.71; C.S.D. 82-152; C.S.D. 81-67

Application for Further Review of Protest No. 1801-93-100022; scope of protest; "deemed liquidation" of 19 U.S.C. 1504 inapplicable to drawback claims; C.S.D. 79-445; drawback; substitution manufacturing drawback; 19 U.S.C. 1313(b); frozen concentrated orange juice; average cutback deduction for fresh juice (pulpy juice) and/or tangerine/hybrid juice; C.S.D. 83-7; actual production records

Internal Advice Request; buying commissions; HRL 542621; HRL 544669

Application for Further Review of Protest No. 2501-92100023; eligibility of breathing circuits from Mexico for duty-free treatment under the GSP; set; GRI 3(b); T.D. 91-7; Superscope; 556797; 556798; 9802.00.80; assembly

Applicability of partial duty exemption under HTSUS subheading 9802.00.80 to automobile engines manufactured in a foreign trade zone in the U.S. from nonprivileged Japanese parts and assembled into automobile bodies in Japan; substantial transformation.

Eligibility of certain aluminum louvers for duty-free treatment under the GSP; substantial transformation

Internal Advice No. 78/93; Eligibility of Christmas tree light sets from Macau for duty-free treatment under the Generalized System of Preferences (GSP)

Country of origin marking requirements for stainless steel bends and tees; stainless steel ferrule; stainless steel clamps; raw stainless steel valve bodies used for dairy and food processing equipment; special marking for pipes and tubes; paint stenciling conspicuous; legible; permanent; etching; 19 U.S.C. 1304(c)

Country of origin determination for men's knit and/or woven short sleeve sport shirts; 19 CFR 12.130; substantial transformation

Decision on Application for Further Review of Protest No. 4501-93-100016; classification of engagement book; organizer; day/weekplanner; agenda; dairy; not "similar to" a diary; 4820.10.2010,HTSUSA; Fred Baumgarten v. United States, 49 Cust. Ct. 275, Abs.67150 (1962); Brooks Bros. v. United States, 68 Cust. Ct. 91, C.D.4342 (1972); Charles Scribner's Sons v. United States, 574 F. Supp.1058; 6 C.I.T. 168 (1983). HRL's 089960 (2/10/92); 952691(1/11/93); 953172 (3/19/93); 953413 (3/29/93); 955253 (11/10/93);955199 (1/24/94); 955636 (4/6/94); 955637 (4/6/94); 955516(4/8/94).

Internal Advice Request; classification of certain women's woven cotton flannel boxer shorts

Decision on Application for Further Review of Protest No. 4501-93-100047; classification of engagement book; organizer; day/weekplanner; agenda; dairy; not "similar to" a diary; 4820.10.2010,HTSUSA; Fred Baumgarten v. United States, 49 Cust. Ct. 275, Abs.67150 (1962); Brooks Bros. v. United States, 68 Cust. Ct. 91, C.D.4342 (1972); Charles Scribner's Sons v. United States, 574 F. Supp.1058; 6 C.I.T. 168 (1983). HRL's 089960 (2/10/92); 952691(1/11/93); 953172 (3/19/93); 953413 (3/29/93); 955253 (11/10/93);955199 (1/24/94); 955636 (4/6/94); 955637 (4/6/94); 955516(4/8/94).

Vessel Repair Entry No. C31-0013814-9; M.S. SEAFISHER V-4; Modification; Repair; Parts; Materials; 19 U.S.C. 1466