Newly Released CBP HQ Rulings on Oct. 11
The Customs Rulings Online Search System (CROSS) was updated Oct. 11 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):
H324911: Tariff classification of the Micromanipulation Pipettes from Sweden
| Ruling: The micromanipulation pipettes are classified under 7017.20.00, as “Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: of fused quartz or other fused silica: Other…” |
| Issue: whether the merchandise is provided for as laboratory glassware under heading 7017 or as instruments used in medical sciences under heading 9018 |
| Item: Six different pipettes that are used for a variety of in vitro (IVF) procedures. |
| Reason: The explanatory note for chapter 70 says that heading 7017 covers glass articles for use in laboratories and specifically mentions pipettes. |
| Ruling Date: Oct. 6, 2022 |
H320981: Valuation of Used Engine Parts Imported for Remanufacture
| Ruling: The merchandise should be appraised under the fallback method using the sales price of the remanufactured good, with a deduction for the average cost of repair. |
| Issue: What is the proper method of appraisement for the used engine parts imported for remanufacture? |
| Items: returned and remanufactured engine parts |
| Reason: CBP has held that the return of a core deposit is not a “sale” for purposes of customs valuation. It is unlikely that the U.S. company has access to actual appraised entries of merchandise that is “identical” or “similar” to the cores imported for repair. None of the more preferred methods of valuation are available, the used engine parts must be appraised under the “fallback method.” CBP authorized the appraisement of the used parts on the sales price of the remanufactured good, with a deduction for the average cost of repair in HQ H251594, in which the importer operated a business repairing and overhauling turbine engines and their components. |
| Ruling Date: Sept. 29, 2022 |
H323401: Subheading 9801.00.10, HTSUS; Frozen Fruit
| Ruling: The frozen fruit products at issue are eligible for duty-free treatment under subheading 9801.00.10, provided the documentary requirements are satisfied. |
| Issue: whether the merchandise is eligible for duty-free treatment under subheading 9801.00.10, HTSUS |
| Items: bulk frozen fruit from Chile, Ecuador, Mexico, Serbia and various other countries imported into the U.S. |
| Reason: Mere repackaging does not advance in value or improve in condition the frozen goods at issue, the merchandise will be eligible for duty-free treatment. |
| Ruling Date: Sept. 29, 2022 |