CBP Approves Duty-Free Claim for Goods Returned Despite No Specific Export Dates on Declaration
An importer can claim duty-free treatment under a special classification provision for goods returned without having been improved or advanced in value, even though a declaration submitted by the importer in connection with the claim only lists a range of exportation dates, and not the specific date that the goods were originally exported, CBP said in a ruling recently posted to the agency’s CROSS database.
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ZF TRW Canada had claimed its entries of paint products were eligible for classification in subheading 9801.00.10, which covers U.S. goods returned after having been exported, or any other products returned within three years of exportation, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. CBP Buffalo denied ZF TRW’s protest, finding the requirement that the claim for classification in 9801.00.10 provide a date of exportation was not satisfied.
CBP Buffalo had said that the information concerning the specific date of exportation was missing from the foreign shipper’s declaration. ZF TRW had provided such a declaration, but it said only that the goods were exported between July and November 2018. However, ZF TRW had also provided documentation to support that date range, including Canadian Customs Coding Forms and commercial invoices for the merchandise.
Upon further review of the protest in HQ H307282, CBP found that the general range of dates found on the foreign shipper’s declaration, combined with the supporting documentation provided by ZF TRW, was sufficient to claim duty-free treatment under subheading 9801.00.10. “We find that despite the lack of specificity of the date on the foreign shipper’s declaration, the declaration includes all of the required information since the date range listed is supported by the Canadian Customs Coding Forms and the corresponding invoices,” said the ruling, which was issued Feb. 4 but not posted to CROSS until June 10.
CBP headquarters directed the Port of Buffalo to grant the protest. It said that, as goods eligible for subheading 9801.00.10, the paint products should enter duty-free and exempt from the merchandise processing fee.