Newly Released CBP HQ Rulings for Jan. 18
The Customs Rulings Online Search System (CROSS) was updated Jan. 18 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H305053: Request for Internal Advice Regarding Deductions from Entered Value of Softwood Lumber; Countervailing Duties; Anti-Dumping Duties
| Valuation: The deductions taken by the importer with regard to its DDP transactions were separately identified on the ADD/CVD calculation sheet accompanying the customs invoice issued by the importer to their broker. As such, these deductions, including the ADD/CVD, are allowable. |
| Issue: Whether the correct appraisement of the imported Canadian lumber is the total invoice price minus freight, customs brokerage and applicable ADD/CVD. Whether the invoicing method satisfies Customs’ statutory and regulatory requirements concerning invoices. |
| Item: an invoicing method used by a Canadian lumber exporter |
| Reason: The “customs invoice” provided by Phoenix to its broker is submitted with an accompanying ADD/CVD calculation sheet which breaks out the computation of all the deductions from the total invoice price. Thus, the invoicing method used by Phoenix meets the requirements of the relevant statute and regulations. |
| Ruling Date: Oct. 6, 2021 |
H317645: Origin of oral irrigator assembled in one country of components produced in more than one country
| Origin: China |
| Issue: whether the country of origin of the oral irrigator at issue, produced as described herein, is China or Vietnam |
| Item: An oral irrigator assembled in Vietnam from 67 types of components (77 total components). Most of these components will be imported from China into Vietnam for assembly of the oral irrigator. |
| Reason: The assembly of the oral irrigator in Vietnam isn't sufficiently complex to substantially transform the imported components which are designed to be part of the oral irrigator. |
| Ruling Date: Oct. 5, 2021 |