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Main Idea:  Automatic data processing (ADP) system units of heading 8471 must satisfy three criteria: sole or principal use in an ADP system, connectable to processing units, and capable of accepting or delivering data within the system.

In ruling NY N328964 (Nov. 10, 2022), Customs and Border Protection (CBP) discusses the tariff classification of the

Main Idea: GRI 3(b) of the HTSUS and the explanatory notes to the HTSUS control the classification of both goods put up in sets for retail sale, and individual composite goods.  

In ruling N329453 (Dec. 6, 2022), Customs and Border Protection (CBP) discussed the tariff classification of an Outdoor Gift Set and

Main Idea:  A strong command of the HTSUS and how your facts may apply can open up significant and surprising opportunities for duty-savings for importers.

In ruling HQ H327171 (Nov. 22, 2022), Customs and Border Protection (CBP) discusses the tariff classification of certain items (including jackets, hats, sports bags, globes, and blankets) imported for

Main Idea: Where goods are demonstrably for the use or benefit of handicapped persons, relief from general and additional duties is possible.

In ruling N328828 (Nov. 10, 2022), Customs and Border Protection (CBP) discussed the tariff classification of a Stainless Steel Grab Bar from China and its eligibility for duty-free treatment under the Nairobi

On Tuesday (Nov. 1, 2022), the Office of the United States Trade Representative (“USTR”) released a preview of its questionnaire seeking comments on the effectiveness and impacts of the additional duties levied on Chinese-origin goods enacted under Section 301 of the Trade Act of 1974 (“Section 301 tariffs”).  The Section 301 tariffs, which commenced in

Main Idea: Chapter 98 classifications can be a significant opportunity for duty-savings, but require robust tracing and recordkeeping processes from importers.

In ruling H323401, (Sept. 29, 2022) U.S. Customs and Border Protection (CBP) considers the applicability of secondary subheading 9801.00.10, HTSUS for certain retail bags of frozen fruit (e.g., strawberries or fruit medleys).   

Main Idea: Proper classification under the HTSUS relies heavily on a complete and robust understanding of the applicable Section and Chapter Notes.

In ruling N328096 (Sept. 26, 2022), U.S. Customs and Border Protection (CBP) discusses the tariff classification of the below styles of men’s swim trunks from China.  

Style NumberDescription of Item

Main Idea: The constituent component that is key to how the good is used may impart essential character to a composite good and determine classification under the HTSUS.

In ruling NY N327871 (Sept. 12, 2022), U.S. Customs and Border Protection (CBP) determines the tariff classification of birdfeeders from China.  CBP reviews three specific products:

In ruling N327712 (Sept. 2, 2022), Customs and Border Protection (CBP) discusses the country of origin of an electronic vaping device.  The device under review, identified as the Vuse Alto Power Unit, is an electronic vaping device comprised of the following components:

  • Metal enclosure containing a printed circuit board assembly (PCBA);
  • Rechargeable battery;
  • Battery plugs;

In ruling HQ H325781 (Aug. 31, 2022), Customs and Border Protection (CBP) affirmed the tariff classification of the Efficient Lemonade Base in NY N325564 (May 16, 2022).  This item is a Lemonade Base in liquid form, which contains approximately 40% water, 39% not-from-concentrate (NFC) lemon juice, and 22% granulated beet sugar with trace amounts of