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

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Andrew Siciliano

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John L. McLoughlin

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Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




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