United States International Trade Commision Rulings And Harmonized Tariff Schedule
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1998 HQ Rulings
> HQ 545902 - HQ 546674
HQ 545902 - Application for Further Review of Protest No. 4203-94-100612; sale for exportation in a three tiered transaction; Nissho Iwai; Synergy
HQ 545907 - Request for reconsideration of Internal Advice ("I.A.") 29/93; HRL 545278; prototypes; subsequently imported merchandise; design and development; price actually paid or payable
HQ 545917 - Reconsi deration of HRL 544662; Internal Advice Request 62/91; Redipacking, van stuffing, and palletizing of children's wearing apparel; 19 U.S.C. ?1401a(b)(4), price actually paid or payable; Charges incurred for international shipment; Generra; Chrysler Dear Director:
HQ 545927 - AFR of Protest No. 1001-3-104301; dutiability of quota charges; Generra; T.D. 86-56; visaed invoices
HQ 545938 - Internal Advice concerning dutiability of commissions; HRLs 543503, 544958, 544945, 545794, 545550
HQ 545951 - Royalties; Generra; Chrysler; price actually paid or payable; value of the imported merchandise not included in the calculation of the royalty payment
HQ 545977 - Article 509; advance ruling; NAFTA; regional value content; net cost; accumulation; waiver of documentation requirements
HQ 546056 - Internal Advice; alleged interest charges; T.D. 85-111 and Clarification; TAA #43; HRL 545277; price actually paid or payable; HRL 545663; Generra Sportswear Co.; Chrysler; written financing arrangement
HQ 546072 - Internal Advice 22/95 concerning dutiability of payments for trademarks; Related party transactions and applicability of transaction value; Dividends as royalties or proceeds of subsequent resale; 19 U.S.C. 1401a(b)(1)(D) and (E); BBR Prestressed Tanks; Imperial Products; HRLs 545813, 544991, 545528
HQ 546087 - I.A. 29/95; related persons; sale; price actually paid or payable; Generra; Chrysler
HQ 546159 - Internal advice concerning royalties and proceeds of subsequent resale made to party related to seller; Transaction Value; ?402(b)(1)(D) of the TAA; Hasbro II; HRL 544991
HQ 546203 - IA 61/95; dutiability of royalty payments; price actually paid or payable; condition of sale
HQ 546229 - Internal Advice on the dutiability of royalty payments for the use of a trademark
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 546234 - Internal Advice concerning fabric scrap/waste assists; Section 402(h)(1)(A) of the TAA; HRLs 545909, 545910, 545914, 559570
HQ 546253 - Request for Internal Advice on the appraisement of imported alcoholic beverages; Sales for exportation; bona fide sale
HQ 546262 - Internal Advice 18/94; transaction value; buying commission; Pier 1 Imports, Inc. v. United States; Rosenthal-Netter, Inc. v. United States; Jay-Arr Slimwear, Inc. v. United States; New Trends, Inc. v. United States; J.C. Penney Purchasing Corp. v. United States; Dorco Imports v. United States; related party; 19 U.S.C. ?1401a(g)(1); interest; T.D. 85-111 and Clarification; Generra Sportswear Co. v. United States; Moss Mfg. Co. v. United States; claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and when the financing was provided; HRLs 543765, 544610, 542141, and 544965; letter of credit confirmation charge
HQ 546284 - Internal Advice 23/95; buying agency; commissions
HQ 546363 - Internal Advice 17/96; transaction value; international freight; U.S. freight and duty; insurance; brokerage costs; sterilization costs; deductions from the price actually paid terms of sale; HRLs 544538, 543827 and 542467; Incoterms 1990; ?402(b)(4)(B); post importation rebates
HQ 546364 - Dutiability of payments to satisfy to a trade debt and a payment to purchase a controlling interest in a factory in Russia
HQ 546409 - Application for Further Review of Protest No. 2704-95-102611 concerning the dutiability of quota charges
HQ 546410 - AFR of Protest No. 2704-96-101299; 19 U.S.C. ? 1514(a)(7); 19 U.S.C. ? 1520(c)(1); clerical error, mistake of fact or other inadvertence; mistake of law; transaction value; sale for exportation
HQ 546422 - Freight exclusion from price actually paid or payable; Renegotiated price for late delivery; Section 402(b)(4) of the TAA; Esprit; C.S.D. 83-62; HRLs 545121, 544911
HQ 546433 - Reconsideration of HRL 546033/Internal Advice Request 25/95; Dutiability of license fees/ royalties paid to party related to seller for trademarks on imported and domestically produced merchandise; HRLs 544991, 545035, 545752, 545841
HQ 546478 - Request for Reconsideration and Clarification of HRL 545526; price actually paid or payable; royalties; proceeds
HQ 546513 - Price Actually Paid or Payable; Indirect payments; Royalties; HRL 545194.
HQ 546518 - IA 8/96; sale for exportation; Nissho Iwai; clearly destined
HQ 546536 - Application for Further Review of Protest 3307-96-100028; timeliness and extension of liquidation under 19 U.S.C. ?1504(a) and (b); sufficiency of protest; 19 U.S.C. ?1514(c)(1); transaction value of similar merchandise; ?402(c) of the TAA
HQ 546561 - Internal Advice; parts and accessories of televisions and electronic articles; amending protest; 19 CFR ?174.14(a) and 174.28; ?402(b); transaction value; related parties; ?402(g)(1); circumstances of the sale; sale for exportation; J.L. Wood v. United States; HRLs 544230, 545254, 546069, 544775, 543633 and 545474; ?402(b)(1)(B); packing costs; ?402(h)(3); buying commission; Pier 1 Imports, Inc. v. United States; J.C. Penney Purchasing Corp. v. United States; Rosenthal-Netter, Inc. v. United States; destined for the U.S.; HRL 545368; 9801.00.20; 19 CFR ?10.108; similar use agreement; bailment; HRL 222863
HQ 546565 - Application for Further Review of Protest 0401-96-100228; payments for use of label and assignment of rights to garments; royalty; ?402(b)(1(D); SAA; General Notice, Dutiability of Royalty Payments; Label Release and Assignment Agreement; HRL 544950
HQ 546577 - Protest number 1001-96-105056; buying agent; related party; HRL 544630; buying commission; Bushnell v. U.S.; Pier I Imports, Inc. v. U.S.; Rosenthal-Netter, Inc. v. U.S.; HRL 542145; J.C. Penney Purchasing Corp. v. U.S.; Dorf Int'l Inc. v. U.S.; New Trends Inc. v. U.S.; Jay-Arr Slimwear Inc. v. U.S.; General Notice, Cust. B. & Dec., vol. 27, no. 4; HRL 542141; loan from agent to buyer for purchase of merchandise; interest charge; Restatement (Second) of Agency.
HQ 546583 - Related parties; ?402(g)(1)(C); one person member of the board of directors of importer and supplier; ?402(g)(1)(G); control
HQ 546584 - Internal Advice 38/96; additions to and exclusions from the price actually paid or payable; ?402(b)(1) and (3); related parties; costs related to imported merchandise; HRLs 544638, 544482, 545157 and 544394; Chrysler Corporation v. United States; Generra Sportswear Co. v. United States
HQ 546628 - Application For Further Review of Protest 4909-95-100076; wearing apparel
HQ 546629 - Application For Further Review of Protest 4909-95-100077; wearing apparel; transaction value; bona fide sale; Dorf International, Inc. v. U.S.; J.L. Wood v. U.S.; HRLs 544775, 543633, 545105 and 543708; terms of sale; Incoterms
HQ 546630 - Application For Further Review of Protest 4909-95-100078; wearing apparel
HQ 546658 - Request for Reconsideration of HRL 545985; sale for exportation
HQ 546661 - Application for Further Review of Protests No. 1001-96-102908; defective merchandise
HQ 546673 - Application for Further Review of Protest No. 2809-97-100125; related party transaction; no sale for exportation; no previously accepted transaction value of identical or similar merchandise; computed value.
HQ 546674 - Article 509; NAFTA; wire harnesses; automotive good; insulated wire; originating good; non-originating good; tariff shift requirement; de minimis; ?2, 5 and 9(1) of the NAFTA Rules of Origin Regulation; traced material; light-duty automotive good; Schedule IV of NAFTA Rules of Origin Regulation; non-originating material's value