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CBP Customs Rulings (CROSS)

2026

2026

U.S. Customs and Border Protection

H361779Request to reconsider NY N361167; Tariff Classification of Various Cam Levers H346632U.S. Government Procurement; Title III, Trade Agreements Act of 1979 (19 U.S.C. § 2511); Subpart B, Part 177, CBP Regulations; Philips North America LLC; Country of Origin of Ultrasound System 5100 POC Series; Substantial Transformation H349383Coastwise Trade; Passengers; Bareboat Charter Agreement; 46 U.S.C. §§ 55102 and 55103.H350728Affirmation of NY N348411; Country of Origin of a Cosmetic Brush; Substantial Transformation H350299Instruments of International Traffic; 19 U.S.C. § 1332(a); 19 C.F.R. § 10.41a(a)(1), Nippon Express USA Inc.; Collapsible and Non-collapsible Boxes and Caps.H356778Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a(a)(1); temperature-controlled pallet shipper.H352973Subheading 9817.00.96, HTSUS; Negative Pressure Wound Therapy Pump H355076Affirmation of NY N354221; Classification of Nonalloy Steel Prestressed Concrete (PC) Strands H357256USMCA Eligibility of Plastic Dolls; Regional Value Content H360070Request for Reconsideration of NY N360536; Country of Origin of Mirka Iridium SR PSA and Mirka Iridium SR Grip H360688Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same H359026Subheading 9817.60.00, HTSUS; Broadcasting Equipment, Timing Equipment, and Boats related to the 2028 Olympic and Paralympic Games H359217Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a(a)(1); Fiber-reinforced Plastic Cores, Wooden Boxes, Side Protectors.H359029Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a(a)(1); Stainless Steel Canister H357192Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1) 10.41a(a)(2); Aircraft Pallets and Repair Components.H354915Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a(a)(1); BioKeeper.H356250Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a; Dover Chemical; ISO tank containers H345712Schuyler Line Navigation Company; Protest No. 200224100971; 19 U.S.C. § 1466, Vessel repair; United States Korea Free Trade Agreement; United States Singapore Free Trade Agreement; Harmonized Tariff Schedule of the United States H354212Appraisement of Zircon from Australia; Computed Value Method H356468USMCA Eligibility; Country of Origin Marking; Electric Motorcycles H359802Applicability of Subheading 9817.00.96, HTSUS to Expandable Lumbar Fusion Cage H354073Dear Ms. Sugama This is in response to your October 9, 2025, request for a binding ruling, on PB” or “importer”) regarding the proper behalf of Kumho P&B Chemicals, Inc. (“K method of appraisement for prospective entries of bagged and bulk epoxy resins manufactured in South Korea. The importer has asked that certain information submitted in connection with this ruling be treated as confidential. Inasmuch as this request conforms to the 9 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. The requirements of 1 information contained within brackets in this ruling or in the attachments to the ruling request, forwarded to our office, will not be released to the public and will be withheld from published version of this ruling. FACTS KPB is a non-resident importer and manufacturer that will be importing bulk and bagged epoxy resins into the United States. KPB produces five types of epoxy resins in liquid epoxy resins; (2) solid epoxy resins; (3) solution epoxy resins; South H356848Country of origin marking of Smart Glasses; Section 301 H347509Instruments of International Traffic; 19 U.S.C. § 1332(a); §§ 10.41a(a)(1), 10a(a)(2); Solotech U.S. Corporation; metal racks; dollies; tile carts.H358368Country of Origin; Finished Leather H359213Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same H347696Method of appraisement for reusable transport tanks H350905Transaction Value; Transaction Value of Identical or Similar Merchandise; Imported Aircraft Engine Parts; No Sale H349649“First sale” appraisement; imported automotive parts H349684Coastwise Transportation; Outer Continental Shelf; Wells; Fixed Structure; 46 U.S.C. §§ 55102, 55111; 19 C.F.R. § 4.80.H321337Affirmation of NY N316581; Tariff classification of APL-2, Pegcetacoplan (CAS # 2019171-69-6)H343527Application for Further Review of Protest No. 0901-24-104481; Tariff-Rate Quota; Sugar Containing Products from Canada ATTN Denise Basilio, Supervisory Import Specialist This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 0901-24-104481, timely filed on June 6, 2024, by Trans America Customs Broker, on behalf of Dr. Oetker, USA, LLC (“Protestant”), regarding the tariff-rate quota status of sugar containing products from Canada. Our decision is set forth below. FACTS Protest No. 0901-24-104481 concerns eighty-seven entry type 02 entries of various sugar-containing products entered into the United States from Canada between December 1, 2023, and March 9, 2024. When filing entry, Protestant sought in-quota tariff rate treatment of the sugar-containing products (“SCP”), which includes products such as Dulce, crème brulee, chocolate mousse, and other food preparations containing sugar. The imported SCPs were entered under the following subheadings 1702.3 H357218Dutiability of License Fees for Software as a Service in Imported Vehicles H358516Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1368; Certain Vaporizer Devices, Cartridges Used with Therewith, and Components Thereof H345918Application for Further Review of Protest No. 460124137941; Antidumping Duties; Non- Public Message; Xanthan Gum; A-570-985.H355307Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1415; Certain Pre-Stretched Synthetic Braiding Hair and Packaging Therefor H351300Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a; Solotech U.S. Corporation; Road Cases, Rack Sleeves, Briefcases, and Flight Cases H350301Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1), 10.41a(a)(2); N351056; Saginaw Bakeries; Steel Baskets, Plastic Trays, and Plastic Wheeled Dollies; Accessories H359753Request for Reconsideration of CBP HQ Ruling H351104; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1394; Certain Liquid Coolers for Electronic Components in Computers, Components Thereof, Devices for Controlling Same, And Products Containing Same H351116Country of Origin; USMCA Eligibility; Applicability of Subheadings 9802.00.40, or 9802.00.80, HTSUS; Semi-Vulcanized Rubber Hoses H359443Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1394; Certain Liquid Coolers for Electronic Components in Computers, Components Thereof, and Products Containing Same H356254Tariff classification of steel cube for batteries fitted with electrical apparatus.H347082Affirmation of NY N346306 and NY N346309; Tariff Classification of Mushroom Substrate from China H356477Application for Further Review of Protest No. 1703-24-116553; Tariff classification of Vending Machines H331958Application for Further Review of Protest No. 4110-22-100850; Framed Glass Windshields H344034Country of Origin of Printed Circuit Board Assemblies H326296Substitution unused merchandise drawback under 19 U.S.C. § 1313(j)(2); Temporary Importation under Bond (TIB); manufacture of tobacco entered under a TIB.H351350Country of Origin; Marking; Infant Formula Products H355075Country of origin marking of Smart Glasses; Section 301 H321679Affirmation of NY N321380; Classification of hamper tote bags H335786Application for Further Review of Protest No. 5301-23-109515; Tariff classification of folding paperboard cosmetic package H351085Tariff classification of various hair clippers H295445Application for Further Review of Protest No. 200617101281; B&K, LLC H347235Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1362; Certain Liquid Transfer Devices With an Integral Vial Adapter H322158Use of an approved accounting method to claim drawback under 19 U.S.C. § 1313(j)(1); exports to Canada.H353889Applicability of Subheading 9817.00.96, HTSUS to CMORE CT System H349919Ruling Request; U.S. International Trade Commission; General Exclusion Order; Investigation No. 337-TA-1124; Certain Powered Cover Plates H349920Ruling Request; U.S. International Trade Commission; General Exclusion Order; Investigation No. 337-TA-1124; Certain Powered Cover Plates H34657119 U.S.C. § 1466; Vessel Repair.H337323Affirmation of NY N307831; Classification of a toilet seat and electronic bidet H354096Articles for the handicapped; Subheading 9817.00.96; Elevate Sstep Foot Drop Sock H354023Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1398; Certain Smart Wearable Devices, Systems, and Components Thereof H35862446 U.S.C. § 55102; 19 C.F.R. § 4.80b; Continuity of Transportation; Coastwise Transportation.H350697Country of origin marking of a Smartwatch; Section 301 H352504Country of origin of Paper Grass; Section 301 H350911Internal Advice Request; Method of Appraisement; Dutiability of Payments for Technical Assistance Provided Post-Importation Under Technical Assistance Service Agreement; 19 U.S.C. § 1401a(b)(3)H351832Request for reconsideration of NY N347694; classification of mobility scooters from China H354576Valuation Treatment of Platinum Provided by Buyer to Seller; Assists H351139USMCA Fungible Goods and Materials; RVC Averaging; Automotive Engines H351143Eligibility for temporary importation under bond of certain valves; United States-Mexico- Canada Agreement (USMCA)H341074Eligibility of airplane engine parts for unused merchandise drawback.H308215Importation and dutiability of a yacht; exportation; 19 C.F.R. § 101.1; reimportation; 19 C.F.R. § 141.2.H341926Ruling Request; U.S. International Trade Commission; General Exclusion Order; Investigation No. 337-TA-1174; Certain Toner Cartridges, Components Thereof, and Systems H344639Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1118; Certain Movable Barrier Operator Systems and Components Thereof H344595Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1366; Certain Semiconductor Devices, and Methods of Manufacturing Same and Products Containing the Same H345153Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1369; Certain Icemaking Machines and Components Thereof H351104Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1394; Certain Liquid Coolers for Electronic Components in Computers, Components Thereof, Devices for Controlling Same, And Products Containing Same H354124Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1415; Certain Pre-Stretched Synthetic Braiding Hair and Packaging Therefor H331612Application for Further Review of Protest No. 4601-21-129656; Tariff classification and eligibility for preferential tariff treatment under the African Growth and Opportunity Act (“AGOA”) of woven girls’ pants and shorts H331892Application for Further Review of Protest No. 1704-22-105466; Tariff Classification of Plastic-Coated Textile Fabrics H336525Application for Further Review of Protest No. 1803-23-102495; Milky Ghee H338730Application for Further Review of Protest No. 5301-23-109539; Classification of Aluminum “Clamps” for Certain Solar Panel Tracking Systems H326375Request for Reconsideration of NY N324250; Classification of Outdoor Gas Grills H347983Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1370; Certain Power Converter Modules and Computing Systems Containing the Same H345780Application for Further Review of Protest No. 2704-23-168738; Classification of Sand and Cartridge Filter Systems from China H342925Request to reconsider NY N340642 (June 26, 2024); Classification of a lithium-ion battery and charger set from China H354463Ruling Request; U.S. International Trade Commission; General and Limited Exclusion Orders; Investigation No. 337-TA-1364; Certain Blood Flow Restriction Devices with Rotatable Windlasses and Components Thereof H357392National Desert Storm Memorial; 9812.00.40, HTSUS; U.S. Note 2 to Subchapter XII, Chapter 98, HTSUS H356461Tariff classification of an indoor exercise platform utilizing augmented reality (AR) technology H312750Temporary Importation under Bond; Automotive Windshields; United States-Mexico- Canada Agreement (USMCA)H302977Application for Further Review of Protest No. 1303-18-100126; Classification of the Subaru Sambar Van and Suzuki Every H330451Application for Further Review of Protest No. 2704-20-145056; Tariff Classification of Certain Coated Fabrics H338845Application for Further Review of Protest No. 5301-23-108958; Classification of Certain Restroom Dispenser Assemblies and Air Freshener Dispenser Covers H351118Articles for the handicapped; Subheading 9817.00.96; Oral Appliances for Obstructive Sleep Apnea H351954Country of Origin and UKFTA Eligibility of the Posha Autonomous Cooking Appliance H347000Application for Further Review of Protest No. 3501-25-103394; Articles for the Handicapped; Subheading 9817.00.96; Flexitouch Plus Power Supplies H351314Affirmation of NY N333141; Tariff classification of steel transfer tanks from Mexico H347172Country of Origin of a Starter Assembly H350248Application for Further Review of Protest No. 1401-25-108344; Tariff classification of certain Bluetooth Speakers H350722Online platform; conducting customs business without a license.H354469Request for reconsideration of NY N352330; Classification of a bimetal switch from Japan H355020Tariff Classification; Country of Origin Marking; USMCA Eligibility of OilCatch Product H338608Application for Further Review of Protest No. 4197-24-107768; Classification of a Bearing Shock Mount H304427Revocation of HQ 965246 and HQ 964598; Tariff classification of certain vehicles for the transportation of goods