Newly Released CBP HQ Rulings March 25

March 26, 2024 by Noah Garfinkel|Customs Rulings

The Customs Rulings Online Search System (CROSS) was updated March 25 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):

H336408: Application for Further Review of Protest Number 550121105721; Antidumping Duties; A-570-084; Certain Quartz Surface Products from the People’s Republic of China; 19 U.S.C. § 1315; Time of Entry; 19 C.F.R. § 141.68

Ruling: The legal date of entry for the entry was Nov. 24, 2018, i.e., after the imposition of the Order. CBP properly liquidated the entry with the assessment of AD. This protest should be denied in full.

Issue: What is the legal date of the entry?

Item: In November 2018, Best Cheer imported a single entry of quartz surface products from China. Best Cheer’s broker submitted CBP Form 3461 on Nov. 15, 2018, electing Nov. 14, 2018, as the entry date. CBP Form 3461 also indicates that the merchandise was imported at the Port of Los Angeles for immediate transportation to the Port of Dallas, the port of entry. The merchandise arrived at the Los Angeles port Nov. 16, 2018. The merchandise was subsequently transported to the Dallas port, where it arrived and was released from CBP custody Nov. 24, 2018. Best Cheers didn't deposit any AD upon entry at the Dallas port. On Nov. 20, 2018, the Commerce Department published its preliminary determination of sales at less than fair value, requiring cash deposits on imported quartz from China entered for consumption on or after Nov. 20, 2018. Commerce subsequently issued the AD order for quartz from China in case number A-570-084 with a retroactive effective date of Nov. 20, 2018. Best Cheer does not dispute that its entry would be subject to the Order if entered for consumption on or after the Order’s effective date of Nov. 20, 2018.

Reason: The merchandise did not arrive within the port limits of the port of entry until it arrived at the Port of Dallas on Nov. 24, 2018. It's immaterial that Best Cheer’s broker submitted CBP Form 3461 and requested November 14, 2018, as the entry date because the merchandise was not entered until it arrived at the Port of Dallas. Thus, the merchandise couldn't be considered entered when it arrived at the Port of Los Angeles as Best Cheer argues, meaning Nov. 24, 2018, was the earliest possible entry for the entry. AD will be assessed on quartz from China entered for consumption on or after Nov. 20, 2018. Accordingly, the legal entry date of the entry is Nov. 24, 2018, and the entry is therefore subject to the order effective Nov. 20, 2018, and was properly liquidated with the assessment of AD.

Ruling Date: Jan. 25, 2024