CBP - Selected HQ ruling letters (December 20, 2013) 

December 20:  Headquarters (HQ) ruling letters that U.S. Customs and Border Protection (CBP) publicly released today—in the fourth batch of HQ ruling letters for FY 2014—include responses concerning the following areas or topics:
  • HQ H221415 - Classification of pregnancy profile vest, for educational and demonstrational purposes, duty-free
  • HQ H205397 - Classification of textile fabric laminated with paper; protest denied; 8% duty rate
  • HQ H234949 - Classification and country of origin of blended sugar syrup; 6% duty and Brazil
  • HQ H2328821 - Canned tuna not eligible for duty-free treatment under United States-Morocco free trade agreement; tuna found to be from Thailand
  • HQ H075936 - Classification of inflatable slide; New York ruling letter revoked; duty-free under new classification
  • HQ H231035 - Clarifying commercial interchargeability and substitution of monoethylene glycol (MEG)
  • HQ H194977 - Protest denied concerning imports of seafood products in evasion of antidumping duty order on frozen warm water shrimp from China
  • HQ H956482 - Classification of ferrite core; electrical part of machinery, at 3.9% duty rate
  • HQ H233137 - Classification of coated peanuts from China; 6.6 cents per kilogram
  • HQ W967898 - Classification of distilled orange blossom water; duty-free
  • HQ H235546 - Classification of saw palmetto oil; partial duty exemption
  • HQ H080821 - Classification of nickel bolt; revoking New York ruling letter; 3% duty rate
  • HQ H194699 - Classification of bamboo strand sheet; duty-free
  • HQ H217623 - Classification and NAFTA eligibility of name badge kits; country of origin of China and Canada; 2.1% duty rate
  • HQ H235569 - Classification of non-woven polyprophylene bottle bags; 17.6% duty rate
  • HQ W968017 - Classification of “Trendy Tee” craft kit; revoking New York ruling letter; 2.5% duty rate
  • HQ H235556 - Marking of country of origin for aerosol can filled for consumer sale as single unit; Canada
  • HQ H242025 - Certain mobile devices not excluded from entry
  • HQ H217821 - Protest allowed; certain apparel from Peru
  • HQ H205579 - Dutiable assists added to value of imported bath and kitchen hardware
  • HQ H217701 - Classification of high-speed steel drill blanks; protest granted; duty-free
  • HQ H200575 - Classification of Kellogg’s Rice Krispies Treats from Mexico; duty-free under NAFTA
  • HQ W968412 - Classification of toy money; modifying New York ruling letter
  • HQ H235776 - Services provided by third-party logistics provided excluded from price

This is not a complete list of HQ ruling letters, but a sample of most concerning classification issues. Download and read the HQ ruling letters for FY 2014 (disk 05) on the CBP website.



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




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