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”
Applicability of partial duty exemption under subheading 9802.00.80, HTSUS, to finished hot water dispenser units; NAFTA preferential tariff treatment; General Note 12; Article 509; non-originating materials undergo applicable tariff shift
Eligibility of garments for preferential duty treatmentunder the U.S.-Israel Free Trade Agreement (USIFTA); GeneralNote 8; 19 U.S.C. 3592; 19 C.F.R. 12.130; Duty-Free treatment for products of the West Bank, Gaza Strip, or aQualifying Industrial Zone; Presidential Proclamation 6955; 61Fed. Reg. 58761; General note 3(a)(v); Textile Rules of Origin;19 CFR 102.21; Double substantial transformation; Importeddirectly
NY B85983 revoked; glass rods; unworked; other articles of glass; optical fiber; preforms; incomplete or unfinished; essential character; Note 2(a), Chapter 70; GRI 2(a); ENs Rule 2(a)(II); 70.02; 90.01; Blakley Corp. v. United States; Ugg International, Inc. v. United States; Winter-Wolff, Inc., v. United States; Sharp Microelectronics Technology, Inc. v. United States; Superior Wire v. United States
Protest and Application for Further Review No. 5301-96-100538; 19 U.S.C. §1313(j)(2); 19 CFR 191.72; drawback claimant; exporter; commercial interchangeability
Protest and Application for Further Review No. 5301-98-100004; Unused Merchandise Drawback; 19 U.S.C. 1313(j)(1); Accounting Methods; 19 CFR 191.14; 19 CFR 181.45
Internal advice request; footwear; commissions
iquidated on March 10, 1995 under transaction value based on the price actually paid or payable from the U.S. customers, less certain non-dutiable charges.
Appraisement of merchandise imported pursuant to a three tiered sales transaction; Nissho Iwai American v. United States; quota charges; related parties
Application for Further Review of Protest No. 4909-97-100054; country of origin marking of bundled reinforcing steel bars ; 19 CFR 134.32(d); 19 CFR 134.32(h); 19 CFR 134.32(o)
Internal Advice Request, Port of Houston; Temporary Importation Bond (TIB) provisions concerning sales; Harmonized Tariff Schedule of the United States, subheading 9813.00.0540.
Application for Further Review of Protest No. 1001-97-101473; Bona Fide Sale For Export; Related Party Transaction; Nissho Iwai
Internal Advice; Peerless; transaction value; additional payments for management salaries, data entry salaries, office salaries and supplier, computer supplies, telephone, buying salaries, warehouse costs, shipping salaries, ship truck rental, selling expense, and traveling and selling expense; related parties
Internal Advice; applicability of duty exemption under HTSUS subheading 9802.00.50 to Kodak Model D copier from Model A copier; Mexico; 19 CFR 181.64(c)
Qualification of proximity detector apparatus for duty-free treatment under Note 2(b), Subchapter II, Chapter 98, HTSUS and/or Caribbean Basin Economic Recovery Act (CBERA)
Internal advice request; Country of origin marking of garbanzo beans; Chapter 20 Note, 19 CFR 102.20; packing, canning
Protests 1109 95 100680, 1101 95 100740; Welding and material handling machines; functional units
Coastwise Trade; Outer Continental Shelf; Offshore Floating Production Facility; Hotel Accommodations; Entry; Clearance; Pipe-laying; 43 U.S.C. § 1333(a); 19 U.S.C. § 1434; 46 U.S.C. App. §§ 91, 289, 883
Application for Further Review of Protest number 0901-00-100132; Request for Re-Liquidation; 19 U.S.C. §1520(c); 19 C.F.R. §174.12; 19 C.F.R. §174.24; 19 C.F.R. §174.25.
Sale for Export; Multi-Tiered Transaction; Related Parties; Royalties
Country of origin marking of sandals imported from England
Eligibility of certain knit garments for duty-free treatment under USIFTA and General Note 3(a)(v), HTSUS
Dredging; Pipelaying; Vessel; 46 U.S.C. App. § 292
High fidelity recording tape media, cordless telephones, personal cassette players with AM/FM radio and headphone; 19 U.S.C. 1313(j)(2); direct identification unused substituted merchandise drawback
Bayer Corporation; foreign trade zone; accounting for the raw materials; calculation of waste.
Application for further review of Protest No. 1512-01-100037 Importerof Record Michael Weinig, Inc.; 19 U.S.C. 1520(c)(1); mistake of fact; reliquidation; 19 U.S.C. 1514 mistake of law.Dear Mr. Quealy:
