United States International Trade Commision Rulings And Harmonized Tariff Schedule
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1997 HQ Rulings
> HQ 544784 - HQ 546479
HQ 544784 - Proper Appraisement for Merchandise Under Deductive Value; Application For Further Review of Protest No. XXXX-XX-XXXXXX
HQ 545117 - Transaction value; assists; employee housing and compensation; assembly operations; 9802.00.80, HTS.
HQ 545137 - Household articles; subheading 9804.00.05; appraisement; 19 U.S.C. 1401a(f)
HQ 545141 - Application for Further Review of Protest No. 2704-92- 101570; appraisement of reimported merchandise under
HQ 545144 - Application for Further Review of Protest No. 1401-92-100064; Proper Transaction Value of Imported Merchandise; Sale for Exportation
HQ 545752 - Royalties; Proceeds; 402(b)(1)(D); 402(b)(1)(E) of the TAA
HQ 545878 - Application for Further Review of Protest 0401-94-100369; transaction value; Nissho Iwai; Synergy; clearly destined for the United States; ?402(b)(2)(B); related parties; transfer price; circumstances of sales; HRL 545087; test value; HRL's 543568, 545481, 545960, and 546052; ?402(c); transaction value of identical merchandise; commercial level; lowest price; ?402(c)(2); ?152.104(d) and (e); deductive value
HQ 545920 - AFR of Protest No. 1001-4-102675; sale for exportation; Nissho Iwai; presumption that price paid by importer is basis of transaction value not overcome; inconsistencies between visaed and commercial invoices; quota; T.D. 86-56; discrepancies between commercial and visaed invoices
HQ 545998 - Price Actually Paid or Payable; Royalties; Pharmaceuticals
HQ 546000 - Application for Further Review of Protest No.4116-94-100004; Engineering Costs; Price Actually Paid or Payable; Transaction Value
HQ 546012 - Application for Further Review of Protest No. 4101-93-100013; Price Actually Paid or Payable; 19 U.S.C. 1401a(b)(4)(A); Technical Assistance Provided for Merchandise after Importation into the U.S.; 19 U.S.C. 1401a(b)(3)(A)(i); Apportionment of Value Between Liquidated and Unliquidated Entries; Extension of Liquidation under 19 U.S.C. 1504(b)
HQ 546034 - IA 15/95; transaction value; ?402(b)(1)(D); royalties; General Notice, Dutiability of Royalty Payments; SAA; HRLs 545321 and 545776; proceeds of subsequent resale; insufficient information; ?402(h)(5); HRL 545504
HQ 546038 - IA 13/95; transaction value; price actually paid or payable; ?402(b)(1), (b)(1)(D); HRL 545663; Generra Sportswear Co.; Chrysler Corporation; royalties; General Notice, Dutiability of Royalty Payments; sufficient information; HRL 545504
HQ 546067 - Appraisement of rubber dams and marine fenders; Bona Fide Sale; HRLs 545105, 545709, 545144
HQ 546069 - Application for Further Review of Protest 1001-95-100871; Goya cheese; transaction value; bona fide arm's length sale; sale for export to the United States; Nissho Iwai American Corp.; Synergy Sport International, Ltd.; J.L. Wood; HRLs 545144, 545271, 545360, 545648, 544775, 543633, 545474, and 545254
HQ 546092 - Application for Further Review of Protest No. 0712-94-102153; Yak 52 aircraft; country of origin; Ashdown; Belcrest Linens; HRL 951072; HRL 732258; C.S.D.s 80-111, 89-110, 89-129 and 90-15; Agreement on Trade in Civil Aircraft; General Note 3(c)(iv); 19 CFR ?10.183; not sold for exportation to the U.S.; J.L. Wood; ?402(c); ?402(h)(4); ?402(f); transaction value of similar merchandise reasonably adjusted
HQ 546098 - AFR of Protest No. 0401-95-100571; sale; terms of sale; title and risk of loss; sale for exportation; Nissho Iwai
HQ 546128 - Application for Further Review of Protest Number 3501-94-1000154; concerning a sale for exportation of merchandise pursuant to an alleged three tiered sale; Nissho Iwai Corp. v United States
HQ 546142 - AFR of Protest No. 4909-95-100081; bona fide sale; title and risk of loss; sale for exportation
HQ 546149 - Internal Advice concerning appraisement of plastic containers (P- Boxes) under 19 U.S.C. ?1401a(f), fallback method; Related Parties
HQ 546150 - Application for Further Review of Protests 1001-95-103435, 1001-95-103436 and 1001-95-103437; transaction value; defective merchandise; SAA; 19 CFR ?158.12(a); C.S.D. 81-144; HRLs 543537, 543091, 543106, 545192 and 543061
HQ 546161 - Application for Further Review of Protest 2304-95-100108; shelter operation; assembly operation; 19 CFR ?152.103(a)(3)); HRL 544764; insufficient information; transaction value of similar merchandise; ?402(c) and (h)(4); 19 CFR ?152.103(i); commercial level; 19 CFR ?152.108(g); arbitrary and fictitious value
HQ 546192 - IA 55/95; bona fide sale; J.L. Wood; sale for exportation; transfer of title; risk of loss; HRL 545105; roles of the parties and circumstances of the transaction indicate that the parties are functioning as buyer and seller; HRL 544513
HQ 546207 - Internal Advice 44/95; screening and development charges; part of the price actually paid or payable; HRL 545663; Generra Sportswear Co.; Chrysler Corporation; rebuttable presumption; evidence
HQ 546225 - Application for Further Review (AFR) of Protest Number 1001-95-101891; appraisement of merchandise involved in an alleged two tiered sales transaction; Nissho Iwai American Corp. v United States
HQ 546231 - Internal Advice concerning applicability of transaction value and reduction of current duty liability to account for prior overpayments; Related party transactions; HRLs 545618, 545242, 545578
HQ 546233 - The appraisement of imported merchandise involved in an alleged three tiered sales transaction; Nissho Iwai American Corp. v. United States
HQ 546273 - Application for Further Review of Protest 1101-96-100015; Cutting Line For Cut-to-Length and Rewinding machine; transaction value; international freight; insurance; HRLs 544538 and 543827; foreign inland freight; 19 CFR ?152(a)(5); T.D. 84-235; through bill of lading; U.S. inland freight; 19 CFR ?152.103(i)(1); IA 63/83( HRL 074909); HRL 085252; Franklin Industries, Inc.; Baldt Anchor, Chain & Forge Division of Boston Metals Co.; GRI 2(a); unfinished machine; note 4 to section XVI; functional unit; 19 CFR ?174.13(5); 9802.00.80; 19 CFR ?10.16(a), 10.16(b) and 10.24; HRL 555671
HQ 546281 - Application for Further Review of Protest No. 5501-95-100452; buying commissions; 19 U.S.C. 1520(c)
HQ 546311 - Application for Further Review of Protest Number 1001-93-101219; renegotiated prices for late delivery of merchandise; defective merchandise
HQ 546318 - Request for Internal Advice; xxxxxx; loss of revenue; sale for exportation.
HQ 546341 - Request for a ruling on the dutiability of commissions to be paid pursuant to a proposed buying agency agreement
HQ 546349 - Application for Further Review of Protest Number 1001-96-100720 concerning dutiability of interest charges
HQ 546354 - Application for Further Review of Protest No. 1401-95-100279; defective merchandise
HQ 546377 - Application for further review of protest no. 2704-95-103332; Appraisement of machine tools and machine tool parts; Bona Fide Sale; Sale for exportation; Nissho Iwai; Synergy; HRLs 545105 and 545709
HQ 546391 - Review of denial of the Application for Further Review for Protests 5201-96-100175 and 5201-96-100183
HQ 546396 - Application for Further Review of Protest Number 2704-95-101616 concerning the dutiability of alleged interest payments
HQ 546427 - Request for Internal Advice 24/96; Women's Wearing Apparel; Transaction Value; Sale for Exportation.
HQ 546430 - Application for Further Review of Protests 5201-96-100175 and 5201-96-100183; related parties; ?402(g)(1); circumstances of sale; 19 CFR ?152.103(j)(2); fall back method; ?402(f); transaction value; ?402(b); value advance; co-operative expenses; payments to seller; Generra Sportswear Co. v. United States; HRL 545663; Chrysler Corporation v. United States; interest; T.D. 85-111; Statement of Clarification; HRL 545277; Alyeska Pipeline Service Co., v. United States; apportionment; subheading 9801.00.10 and 9802.00.80; insufficient evidence; 19 CFR ?152.103(m) and ?152.2
HQ 546479 - Dutiability of charges paid for Vacuum Packing imported garments paid to a party other than the seller