Newly Released CBP HQ Rulings Jan. 29-30, Feb. 11
The Customs Rulings Online Search System (CROSS) was updated on Jan. 29 and 30 and Feb. 11 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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H309718: Application for Further Review of Protest Number 5301-23-109115; New Pneumatic Off-the-Road Tires from the People’s Republic of China; Antidumping and Countervailing Duties
| Ruling: Triangle Tyre is the producer and exporter based on the documentation provided by Leviathan. Accordingly, Leviathan’s entry deemed liquidated at the 12.83% antidumping duty rate asserted upon entry. |
| Issue: Whether CBP properly assessed AD at the correct rate on entry number XXX-XXXX575-7; and whether entry number XXX-XXXX575-7 deemed liquidated by operation of law. |
| Item: Leviathan's new pneumatic off-the-road tires from China |
| Reason: Based on the entry documentation, Triangle Tyre is the producer of the imported off-the-road tires. The first sales contract covers the purchase of Triangle Tyre’s tires, and the first packing list states the producer is Triangle Tyre. There is no evidence to the contrary in the second sales contract, purchase orders, commercial invoices, and second packing list. Having determined that Triangle Tyre is the producer of the subject tires, CBP then determined next which entity was the exporter. The role of the parties is most clearly demonstrated with the first sales contract, first commercial invoice, and first packing list. These documents show that Leviathan contracted with Triangle Tyre for the sale and shipment of the tires from Qingdao, China, to Houston, United States. This documented intent between Leviathan and Triangle Tyre -- to move the tires to the United States -- lends support for the fact Triangle Tyre was the exporter. The subsequent sales contract, commercial invoice, and packing list between Tianjin and Leviathan does not nullify Triangle Tyre as the exporter, but rather demonstrates Tianjin’s role as a facilitator for the transaction between Triangle and Leviathan. Further, the first packing list explicitly refers to Triangle Tyre as the exporter. While the bill of lading refers to Tianjin as the shipper, the container and seal numbers on the bill of lading can be cross-referenced to the first packing list, which lists Triangle Tyre as the exporter. |
| Ruling Date: Nov. 26, 2024 |
H340269: Tariff Classification of an Energy Bar
| Ruling: By application of GRIs 1 and 6, CBP found that the “Energize Original Berry” bar at issue is classified in heading 1704, and specifically in subheading 1704.90.35, which provides for “Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other.” |
| Issues: What is the tariff classification of the “Energize Original Berry” bar? |
| Item: Active Nutrition International's Energize Original Berry Bar |
| Reason: In determining whether a snack bar has the character of sugar confectionery, CBP will look at its ingredients, avenue of sale, and packaging. The “Energize Original Berry” bar contains 52.5% sugar, which is more than twice the amount of added sugar in the Frosted Flakes Bar and the Crunchy Oat Bar and equivalent to the sugar amount in the Rice Krispies Treats. The bar is marketed as a “carbohydrate bar” of which the carbohydrates are sourced from a sugar mix of glucose and fructose. It is evident that the bar’s chief use is to be consumed for the high sugar content. Additionally, the bar is a good of the kind usually sold alongside other snack bars. Therefore, consistent with previous CBP rulings, we find the “Energize Original Berry” bar is a sugar confectionery. |
| Ruling Date: Jan. 27, 2025 |
H335472: Tariff Classification of a Macramé Banner
| Ruling: The Boho Macramé Banner is classified in heading 5609, HTSUS, and more specifically in subheading 5609.00.30, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of man-made fibers.” |
| Issues: What is the tariff classification of the Boho Macramé Banner? |
| Item: A Party City Holdings' Boho Macramé Banner made in China |
| Reason: The yarns in the Boho Macramé Banner are cut to length, as described in the ENs to heading 5609. The product at issue is similar to rope ladders specifically named in the Explanatory Notes to heading 5609, in that it consists of yarns knotted together. Therefore, the ENs to heading 5609 suggest that the instant product is classifiable within heading 5609, as an article of yarn. With regard to the remaining HTSUS provisions under consideration, CBP noted that the ENs for heading 6304 specify that it covers “furnishing articles of textile materials other than those of the preceding headings,” and the ENs for heading 6307 specify that it covers “made up articles of any textile material which are not included more specifically in other headings of Section XI.” As the article at issue is made up of yarn, it is more specifically included in heading 5609. |
| Ruling Date: Jan. 30, 2025 |
H296834: Protest No. 4601-17-103148; Fulfill Your Packages, Inc.
| Ruling: Entry no. xxx-xxxxx80-9 was properly liquidated pursuant to the country-wide antidumping duty rate for case no. A-570-979-000 |
| Issues: Whether entry no. xxx-xxxxx80-9 was properly liquidated pursuant to the country-wide antidumping duty rate for case no. A-570-979-000. |
| Item: Fulfill Your Packages' crystalline silicon photovoltaic cells used for solar panels from China |
| Reason: CBP determines whether a party qualifies as a producer/manufacturer, or an exporter, of merchandise subject to an antidumping or countervailing duty order based on the evidentiary record for an entry. CBP considered the claim from Yuhuan Solar Energy Source (YSES) that it manufactured the solar cells at issue. Not a single document accompanying entry no. xxx-xxxxx80-9 references YSES. As part of its protest submission, Fulfill Your Packages provided CBP with a document described as an “invoice for the transfer of the solar panels” between YSES and Shenzhen Mingjin Import & Export (SMIE). The document that FYP provided is titled “Industrial Bank Online receipt,” identifying SMIE as a “Payer” and YSES as a “Beneficiary” or party receiving payment. Beyond indicating that SMIE tendered payment to YSES for some purpose, this document contains no evidence that YSES manufactured the solar cells in entry no. xxx- xxxxx80-9. Additionally, FYS provided CBP with a PO issued by SMIE to YSES. Among the 22 categories of articles listed on the PO in varying quantities and at various prices are solar panels and cells. None of the data in the PO identifies specific articles that were manufactured by YSES, nor identifies YSES as a manufacturer for the listed articles generally. Similarly, none of the sales data in the PO can be traced to the specific solar cells covered by entry no. xxx-xxxx80-9. |
| Ruling Date: Nov. 25, 2024 |