Newly Released CBP HQ Rulings for May 12
The Customs Rulings Online Search System (CROSS) was updated May 12 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H311213: Internal Advice; Transaction Value; Allocation of Tooling Assists
| Ruling: The proposed method of apportioning assists is not reasonable |
| Issue: Whether the tooling allocation methodology used by the importer is acceptable |
| Reason: Although the importer claims that a majority of its imports are duty-free, the remaining products by value are dutiable and the importer paid more than $10.2 million in duties, fees, and AD/CVD in 2019 to CBP, which is based on the accurate calculation of the transaction value method. Therefore, the importer must apportion the assists provided to the foreign manufacturers for the specific product lines the assists were provided for to take into account the differing duty rates applicable to the imported merchandise |
| Ruling Date: Feb. 10, 2021 |
H314560: Country of Origin, and Application of USMCA to certain metal powders
| Ruling: Two of the metal powders are eligible for USMCA treatment, one is not. Two of the powders is a product of China for marking purposes, while the other one is a product of China and the U.S. |
| Issue: Whether a metal powder is eligible for preferential tariff treatment pursuant to the USMCA and may be marked as a product of Canada |
| Reason: The metal powder qualifies for preferential tariff treatment under the USMCA as it undergoes the necessary tariff shift |
| Ruling Date: April 27, 2021 |
H314561: Country of Origin, and Application of USMCA to certain metal powders
| Ruling: The metal powder is eligible for USMCA treatment. The powder is a product of China for marking purposes. |
| Issue: Whether a metal powder is eligible for preferential tariff treatment pursuant to the USMCA and may be marked as a product of Canada |
| Reason: The metal powder qualifies for preferential tariff treatment under the USMCA as it undergoes the necessary tariff shift |
| Ruling Date: April 29, 2021 |
H314563: Country of Origin, and Application of USMCA to certain metal powders
| Ruling: The metal powder is eligible for USMCA treatment. The powder is a product of China for marking purposes. |
| Issue: Whether a metal powder is eligible for preferential tariff treatment pursuant to the USMCA and may be marked as a product of Canada |
| Reason: The metal powder qualifies for preferential tariff treatment under the USMCA as it undergoes the necessary tariff shift |
| Ruling Date: April 29, 2021 |