CBP - Selected HQ ruling letters (October 30, 2013) 

October 30:  Headquarters (HQ) ruling letters that U.S. Customs and Border Protection (CBP) publicly released today—in the second batch of HQ ruling letters for FY 2014—include responses concerning the following areas or topics:
  • HQ H185599 - Classification (protest granted), fuel oil is classified under subheading 2710.19.0530, HTSUS
  • HQ H186056 - Valuation (internal advice), royalty payments relating to parts and components of battery products are not included in the transaction value of imported merchandise
  • HQ H192355 - Classification (protest granted), glass-ceramic slabs classified under subheading 7003.12.0000, HTSUS
  • HQ H200828 - Classification, glass ceramic rods classified under subheading 7002.20.5000, HTSUS
  • HQ H232917 - Classification (protest denied), mold for insulated concrete-form wall systems not duty-free
  • HQ H241562 - Joint vessel operation, empty cargo containers (see also HQ H241563 and HQ H241564)
  • HQ H242509 - Valuation, pharmaceuticals, U.S. tolling operations; bulk tablets and/or API manufactured and owned by related party and shipped to the United States; four scenarios examined and responses vary; reasonably adjusted transaction value may be, or may not be, appropriate method of appraisement.
  • HQ H243328 - Classification, mixed nuts, preferential treatment under United States-Korea free trade agreement

Read the HQ ruling letters for FY 2014 (disk 02) 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.

©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

Share this

Share this


Current and future KPMG clients may subscribe to TaxNewsFlash email alerts.

Email your contact information.

TaxNewsFlash-Trade & Customs by year