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”
Decision on Application for Further Review of Protest No. 3001-95-100098, filed February 3, 1995, concerning the classification of toy action figures
Application for further review of protest no. 5501-94-100417;Chapter 47 and 48; Legal Note 1(f) to Chapter 48; ENs to chapter 47and 48; Heading 6702; HRLs 087923, 954226, 955578, 956050,957884 and 958043
Coastwise Trade; Salvage; Outer Continental Shelf; DiveSupport Vessels; Dynamic PositioningVessels; Derrick Barge; 46 U.S.C. App. 289, 883, 316(d); 43U.S.C. 1333
COLUMBUS; Coastwise Trade; Dredging; Transportation ofDredge Material; Value; First Proviso; 46 U.S.C. App. 292, 883; Pub. L. 102-587
Internal Advice 18/94; transaction value; buying commission; Pier 1 Imports, Inc. v. United States; Rosenthal-Netter, Inc. v. United States; Jay-Arr Slimwear, Inc. v. United States; New Trends, Inc. v. United States; J.C. Penney Purchasing Corp. v. United States; Dorco Imports v. United States; related party; 19 U.S.C. 1401a(g)(1); interest; T.D. 85-111 and Clarification; Generra Sportswear Co. v. United States; Moss Mfg. Co. v. United States; claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and when the financing was provided; HRLs 543765, 544610, 542141, and 544965; letter of credit confirmation charge
AFR of Protest No. 2704-96-101299; 19 U.S.C. 1514(a)(7); 19U.S.C. 1520(c)(1); clerical error, mistake of fact or otherinadvertence; mistake of law; transaction value; sale forexportation
Protest number 1001-96-105056; buying agent; related party;HRL 544630; buying commission; Bushnell v. U.S.; Pier I Imports,Inc. v. U.S.; Rosenthal-Netter, Inc. v. U.S.; HRL 542145; J.C.Penney Purchasing Corp. v. U.S.; Dorf Int'l Inc. v. U.S.; NewTrends Inc. v. U.S.; Jay-Arr Slimwear Inc. v. U.S.; GeneralNotice, Cust. B. & Dec., vol. 27, no. 4; HRL 542141; loan fromagent to buyer for purchase of merchandise; interest charge;Restatement (Second) of Agency.
Reconsideration of Application for Further Review of ProtestNo. 3801-94-106710 concerningthe applicability of subheading 9801.00.10, HTSUS, to Ford Taurus station wagons; detrimental reliance;uniform and established practice; 19 U.S.C. 1315(d); PeugeotMotors; General Note 3(d)
Country of origin; 19 CFR 102.21; HRL 959203; baseball cap; golf cap; tennis visor; marking; 12.130(c); HRL 558708; 19 U.S.C.1304; HRL 559760; HRL 559627; HRL 959035; 19 CFR 134.35(b)
Cheddar Cheese; Border Brokerage Company Inc. v. United States; United States v. John V. Carr & Sons; HRL 555685; HRL 555148; HRL 555072; HRL 554643; HRL 731425; HRL 558912; HRL 559611; HRL 555174; HRL 554179; A.F. Burstrom v. United States; Guardian Industries Corp. v. United States; Dolliff & Company, Inc. v. United States; HRL 556685; HRL 555180; Wilbur G. Hallauer v. United States; HRL 554654; HRL 555642; HRL 555708; HRL 078034; HRL 555343; HRL 555766; General Note 12; Originating Good; NAFTA Article 509; 19 CFR 102.19; 19 CFR 102.11
Eligibility of diuron products for duty-free treatment under the GSP; double substantial transformation; IA 11/96
Eligibility of jewelry for duty-free treatment under the Caribbean Basin Economic Recovery Act (CBERA); U.S. Note 2(b), Subchapter II, Chapter 98, HTSUS; Subheading 9802.00.80; double substantial transformation; alloying; casting; setting
Mexican-Made Sanitary Ware; Domestic Interested PartyPetition; HRLs 058617, 957520
Protest 2809-96-100577; 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)
Protest 2809-96-101228; 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); HRL 959639; untimely protest; 19U.S.C. 1514(c)(3)(A); 19 CFR 174.12(e); Myers v. United States,CIT Slip Op. 97-75; Penrod Drilling Co. v. United States, 13 CIT1005, 727 F. Supp. 1463 (1989), rehearing dismissed, 14 CIT 281,740 F. Supp. 858 (1990), affirmed, 9 Fed. Cir. (T) 60, 925 F. 2d406 (19
Vessel Repair; Application for relief; M/V PRESIDENTJACKSON, Voyage 79; Entry No. 110-6461898-3; Modifications;Inspection; Staging; Cleaning; Survey; Maintenance; 19 C.F.R.4.14(d); 19 U.S.C. 1466
Coastwise Trade; Transportation of Cattle; 46 U.S.C. App. § 883
Foreign-trade zones; privileged foreign status; Angolan petroleum feedstock; merchandise processing fees; exemption; beneficiary developing country; HTSUS, General Note 4(b); 19 U.S.C. 58c; 19 U.S.C. §81c; 19 CFR 24.23; 19 CFR 146.65(a)(1); Inter-Maritime Fwd. Co., Inc. v. U.S.
19 U.S.C. 1313(p); definition of exporter; deemedexportation; 19 U.S.C. 1309(b); substitution of finished petroleum derivatives
Protest and Application for Further Review no. 1512-98-100023; Lackawanna Leather Company; clerical error, mistake of fact or other inadvertence; 19 U.S.C. 1520(c)(1); Executone Information Systems v. United States; Degussa Canada Ltd. v. United States; uniqueness of each entry and protest; availability of remedies
Application for Further Review of Protest 2002-95-1000935; automotive seat motors; related parties; sale for export; bona fide arm’s length sale; circumstances of sale; Nissho Iwai; Synergy; §402(b)(3) of the TAA; U.S. freight and customs duties; buying commission; included in price actually paid or payable
Request for Reconsideration and Clarification of HRL 545526;price actually paid or payable; royalties; proceeds
Price Actually Paid or Payable; Indirect payments; Royalties;HRL 545194.
Internal Advice; parts and accessories of televisions and electronic articles; amending protest; 19 CFR 174.14(a) and 174.28; 402(b); transaction value; related parties; 402(g)(1); circumstances of the sale; sale for exportation; J.L. Wood v. United States; HRLs 544230, 545254, 546069, 544775, 543633 and 545474; 402(b)(1)(B); packing costs; 402(h)(3); buying commission; Pier 1 Imports, Inc. v. United States; J.C. Penney Purchasing Corp. v. United States; Rosenthal-Netter, Inc. v. United States; destined for the U.S.; HRL 545368; 9801.00.20; 19 CFR 10.108; similar use agreement; bailment; HRL 222863
Applicability of subheading 9802.00.90, HTSUS, to "baseball style" hats; Special Regime Program; findings; sewing; laminating; embroidering: Article 509; NAFTA preferential tariff treatment; 19 CFR 102.21(c)(2); 19 CFR 102.21(c)(4); General Note 12(b)(ii); non-originating materials undergo applicable tariff shift; General Note 12(t)/65.1
