Rulings, remedies and court proceedings for customs and trade professionals

Newly Released CBP HQ Rulings Oct. 26

The Customs Rulings Online Search System (CROSS) was updated Oct. 26 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):

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H332383: DR-CAFTA Preference Eligibility of Waterproof Rubber Boots for Children

Ruling: The children’s rubber boots at issue qualify as originating goods under DR-CAFTA.
Issue: Are the rubber children’s boots eligible for preferential tariff treatment under DR-CAFTA?
Item: A model of child’s waterproof boot composed of a rubber sole and rubber upper. The merchandise is a closed-toe boot that extends to the mid-calf, covering the ankle but falling below the knee. The boot is constructed from a molded upper and outer sole made from rubber and is lined with a polyester textile. The boot will be manufactured at an unrelated facility in the Dominican Republic. In support of your request, you have provided a bill of materials, which lists each of the inputs and components involved in the manufacture of the subject merchandise as well as the country of origin, tariff classification, and per-unit cost for such components.
Reason: The regional value content of 56.5%, is above the 55% required for subheading 6401.92.9060 in the tariff shift rule set forth in GN 29(n).
Ruling Date: Oct. 16, 2023

H307924: Application for Further Review of Protest Number 270418101555; Antidumping Duties; A-570-886; Polyethylene Retail Carrier Bags from the People’s Republic of China; Scope

Ruling: CBP improperly assessed antidumping duties on AESA’s entries. AESA’s entries should be reliquidated without the assessment of AD pursuant to the polyethylene bags from China order. The protest should be granted in full.
Issue: Did CBP properly assess AD on AESA’s entries?
Items: 12 entries of polyethylene plastic rolls. The plastic roll bags were formed in China into a continuous sleeve or lay-flat tube and printed with various designs. In their condition as imported, the rolls couldn't be used as plastic bags because they had no handles. After importation, the rolls are cut to length, heat-sealed to form the bottom of the bag, and stamped to form the top opening of the bag and, if necessary, a handle.
Reason: AESA’s entries of plastic roll bags from China are outside the scope of the AD order and accompanying anti-circumvention determination. There is no other evidence to suggest that the samples of the imported plastic rolls are cut to length prior to importation.
Ruling Date: Aug. 21, 2023