Which rulings did CBP issue in April 2026?

Pegcetacoplan (APL-2) stays classified in 3907.20.0000 as a polyether

CBP reconsidered the classification of APL-2 (pegcetacoplan), a pegylated peptide drug imported as a pure bulk solid, after the importer argued it belonged in heading 3002 or 3003 as an immunological product or mixed medicament. CBP found APL-2 does not directly regulate an immunological process and is a single covalently bonded constituent, not a mixture, so it cannot fall under 3002 or 3003. CBP affirmed the original ruling and classified the product under subheading 3907.20.0000, which covers other polyethers in primary form, because its non-pegylated form would fall in a Chapter 29 heading not exempted from the polyether rule.

Who it matters to: Importers of pegylated peptide or protein drugs should review whether the non-pegylated form's chapter 29 heading affects classification under heading 3907 rather than chapter 30.

CBP subject: Affirmation of NY N316581; Tariff classification of APL-2, Pegcetacoplan (CAS # 2019171-69-6)

Late USMCA export certificates still secure quota status for Canadian sugar products

An importer entered sugar-containing products from Canada under subheading 1901.90.69 but failed to record the required 8-digit USMCA export certificate number on the entry summaries. CBP found the importer later submitted the certificates before the tariff-rate quota period closed, curing the defect, so the merchandise qualifies for in-quota treatment under subheading 1901.90.69, HTSUS. CBP granted the protest.</summary

Who it matters to: Importers of sugar-containing products from Canada should confirm that USMCA export certificate numbers are recorded on entry summaries, but can still correct omissions and claim quota status if the quota period remains open when they do so.

CBP subject: Application for Further Review of Protest No. 0901-24-104481; Tariff-Rate Quota; Sugar Containing Products from Canada ATTN Denise Basilio, Supervisory Import Specialist This letter is in reference to the Application for Further Review (“AFR”) of Protest No. 0901-24-104481, timely filed on June 6, 2024, by Trans America Customs Broker, on behalf of Dr. Oetker, USA, LLC (“Protestant”), regarding the tariff-rate quota status of sugar containing products from Canada. Our decision is set forth below. FACTS Protest No. 0901-24-104481 concerns eighty-seven entry type 02 entries of various sugar-containing products entered into the United States from Canada between December 1, 2023, and March 9, 2024. When filing entry, Protestant sought in-quota tariff rate treatment of the sugar-containing products (“SCP”), which includes products such as Dulce, crème brulee, chocolate mousse, and other food preparations containing sugar. The imported SCPs were entered under the following subheadings 1702.3

SAAS license fees for connected car software not dutiable on imported vehicles

A U.S. importer of finished vehicles classified in heading 8703 asked CBP whether license fees paid to a related Country A affiliate, which then pays U.S. software content providers for a connected car navigation system, must be added to the transaction value of the imported vehicles. CBP found the fees are not part of the price actually paid or payable, are not a condition of sale under 19 U.S.C. 1401a(b)(1)(D), and are not dutiable proceeds under 19 U.S.C. 1401a(b)(1)(E), because consumers can buy the vehicles without paying for the software service and the fees relate to post-importation content use, not the vehicle sale.

Who it matters to: Importers of vehicles or other goods with optional post-sale software subscriptions paid to related parties can use this ruling to assess whether similar license fees must be added to customs value.

CBP subject: Dutiability of License Fees for Software as a Service in Imported Vehicles

CBP rules NJOY's redesigned ACE vaporizer avoids ITC exclusion order on vaping patents

NJOY requested a ruling on whether its modified 'New NJOY ACE' vaporizer devices and cartridges fall under a limited exclusion order from ITC Investigation No. 337-TA-1368, which barred entry of vaporizer products infringing patents held by JUUL Labs. After an inter partes review with NJOY and JUUL Labs, CBP determined that the New NJOY ACE devices are not subject to exclusion from entry under that limited exclusion order. The ruling applies unless and until CBP revokes or modifies it, or the ITC issues a conflicting determination.

Who it matters to: Importers of vaporizer devices and cartridges related to NJOY's redesigned ACE product line should know these specific goods are currently clear to enter under the cited exclusion order.

CBP subject: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1368; Certain Vaporizer Devices, Cartridges Used with Therewith, and Components Thereof

Xanthan gum from China stays at 154.07% country-wide antidumping rate

Jebsen & Jessen imported xanthan gum from China manufactured and exported by Meihua Group companies and protested CBP's assessment of antidumping duties at the country-wide rate under case A-570-985. CBP found that Commerce's non-public liquidation instructions applied a 154.07% country-wide rate to all Meihua-exported xanthan gum except four named importers, and Jebsen & Jessen was not one of them. CBP denied the protest, holding that the non-public instructions controlled over the company-specific 20.63% rate listed in the published Final Results.

Who it matters to: Importers of antidumping-covered merchandise should confirm whether they are specifically named in Commerce's non-public liquidation instructions, since those instructions can override company-specific rates published in the Federal Register.

CBP subject: Application for Further Review of Protest No. 460124137941; Antidumping Duties; Non- Public Message; Xanthan Gum; A-570-985.

Vivace's redesigned Vivatress braiding hair not covered by 337-TA-1415 exclusion order

Vivace, Inc. (d/b/a Dae Do Inc.) asked CBP to rule that its redesigned Vivatress pre-stretched synthetic braiding hair products fall outside a limited exclusion order from ITC Investigation No. 337-TA-1415. That order barred entry of pre-stretched synthetic braiding hair and packaging infringing patents held by JBS Hair, Inc. CBP held that the Vivatress articles are not subject to the limited exclusion order.

Who it matters to: Importers of pre-stretched synthetic braiding hair products, especially those affected by the 337-TA-1415 exclusion order, should note that redesigned packaging and construction can take products outside the order's scope.

CBP subject: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1415; Certain Pre-Stretched Synthetic Braiding Hair and Packaging Therefor

Solotech's road cases, rack sleeves, briefcases and flight cases qualify as instruments of international traffic

Solotech U.S. Corp. asked CBP whether its road cases, rack sleeves, briefcases, and flight cases used to ship touring equipment qualify as instruments of international traffic (IIT) under 19 U.S.C. 1322(a) and 19 C.F.R. 10.41a(a)(1), rather than the requested 9803.00.50 classification. CBP found the cases substantial, suitable for repeated use over a ten to fifteen year lifespan, and used in significant numbers (over 37,000 combined) in international traffic. CBP designated all four case types as IITs, so they can be released without formal entry or duty payment under 19 C.F.R. 10.41a(a)(1).

Who it matters to: Importers who repeatedly ship equipment in durable, reusable cases for international touring or similar operations can seek IIT status to avoid formal entry and bonding for each shipment.

CBP subject: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a; Solotech U.S. Corporation; Road Cases, Rack Sleeves, Briefcases, and Flight Cases

CBP keeps redesigned liquid coolers under limited exclusion order in Apaltek case

CBP reviewed a request for reconsideration of HQ Ruling H351104, which found that Apaltek's redesigned CF and TDT liquid coolers for electronic components in computers are subject to a limited exclusion order from ITC Investigation No. 337-TA-1394. Apaltek argued a USPTO reexamination decision supported non-infringement, but CBP found Apaltek did not meet its burden to show the redesigned articles avoid infringing the relevant patent claims. CBP declined to modify or revoke its earlier decision, so the liquid coolers remain barred from entry under the exclusion order.

Who it matters to: Importers of liquid coolers or similar products named in section 337 exclusion order proceedings should know that CBP places the burden on them to prove non-infringement before goods can clear entry.

CBP subject: Request for Reconsideration of CBP HQ Ruling H351104; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1394; Certain Liquid Coolers for Electronic Components in Computers, Components Thereof, Devices for Controlling Same, And Products Containing Same

Steel baskets, plastic trays and dollies qualify as instruments of international traffic

CBP reviewed steel baskets, plastic trays, and plastic wheeled dollies used by a bakery to ship pastries between Canada and the United States. CBP decided the steel baskets qualify as instruments of international traffic under 19 C.F.R. 10.41a(a)(1) because they hold merchandise independently, are substantial, reusable, and used in large numbers. CBP decided the plastic trays and dollies do not hold merchandise independently, but qualify as accessories of instruments of international traffic under 19 C.F.R. 10.41a(a)(2).

Who it matters to: Importers using reusable containers, trays, or dollies to move goods across the border can use this ruling to support duty-free and entry-free treatment for those items, depending on whether the item holds merchandise directly or only supports another container.

CBP subject: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1), 10.41a(a)(2); N351056; Saginaw Bakeries; Steel Baskets, Plastic Trays, and Plastic Wheeled Dollies; Accessories

Semi-vulcanized rubber hoses cured in Mexico qualify for USMCA, marked as US origin

OESL Automotive USA makes partially cured rubber hoses in the US, ships them to Mexico for full curing, shaping and cutting, then reimports them for use in vehicles. CBP found the finished hoses, classified in subheading 4009.31.00, qualify as USMCA originating goods and that their country of origin for marking is the United States. CBP also ruled the hoses do not qualify for duty relief under subheading 9802.00.40, 9802.00.50 or 9802.00.80 because the Mexican processing goes beyond repair, alteration or assembly.

Who it matters to: Importers who send US-made rubber or similar components abroad for curing, shaping or forming should expect CBP to treat that work as manufacturing, not repair or assembly, which affects USMCA eligibility, marking and duty relief under Chapter 98.

CBP subject: Country of Origin; USMCA Eligibility; Applicability of Subheadings 9802.00.40, or 9802.00.80, HTSUS; Semi-Vulcanized Rubber Hoses

Apaltek liquid coolers found subject to ITC exclusion order in Inv. No. 337-TA-1394

Apaltek asked CBP to rule that seven series of its liquid coolers for computer electronic components do not infringe two patents covered by a limited exclusion order from ITC Investigation No. 337-TA-1394. CBP compared the claim limitations of the patents to the design of each product series. CBP found that the articles at issue are subject to the limited exclusion order, meaning they are barred from entry for consumption, entry from a foreign trade zone, or withdrawal from a warehouse for consumption.

Who it matters to: Importers of liquid coolers made by or for the named respondents, or containing similar cold plate, cover member and flow guidance plate designs, should expect these products to be excluded from entry under the ITC order.

CBP subject: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1394; Certain Liquid Coolers for Electronic Components in Computers, Components Thereof, and Products Containing Same

Steel battery housing with wiring lands in 8537.20.00, not as a battery part

CBP reviewed a 16-foot steel cube designed to house battery modules, imported with wires, connectors, terminal blocks and bus bars but no batteries. The importer argued for classification as a battery part under 8507.90, but CBP found the cube was a storage container, not an integral component of a battery, and ruled out heading 8507. CBP classified the product under subheading 8537.20.00, which covers cabinets or bases equipped with electrical apparatus used for electric control or distribution of electricity.

Who it matters to: Importers of steel enclosures pre-fitted with wiring or terminal blocks for battery storage systems should expect classification under 8537.20.00 rather than as battery parts or plain steel containers.

CBP subject: Tariff classification of steel cube for batteries fitted with electrical apparatus.

HTS 8537.20.00

Mushroom substrate logs from China stay in 0602.90.50 as mushroom spawn

Mush Love Inc. imports mushroom substrate logs made of water, sawdust, bran, and shiitake, oyster, or lion's mane mushroom spawn, used in commercial agriculture to grow mushrooms. The company asked CBP to reconsider prior rulings and classify the logs as edible mushrooms under heading 0709 instead of mushroom spawn. CBP affirmed the earlier rulings, holding the logs are not edible as imported and belong in subheading 0602.90.50, which covers mushroom spawn.

Who it matters to: Importers of mushroom substrate or spawn products should expect CBP to classify them as mushroom spawn under 0602.90.50 rather than as edible mushrooms, even if fruiting has begun.

CBP subject: Affirmation of NY N346306 and NY N346309; Tariff Classification of Mushroom Substrate from China

HTS 0602.90.50

COVID-19 kit vending kiosks classified as vending machines under 8476.89.00

The ruling covers kiosks that store and dispense COVID-19 test kits, where a consumer scans a QR code, pays by credit or debit card through a payment processor, and immediately receives the product. CBP had liquidated the entries under subheading 8479.89.95, but the importer protested that the machines belong in subheading 8476.89.00, which covers automatic goods-vending machines. CBP agreed, finding the machines allow a monetary exchange at the time of use in return for a product, and allowed the protest, classifying them under 8476.89.00.

Who it matters to: Importers of kiosk-style dispensing machines that accept smartphone-initiated card payments should review whether their equipment qualifies as a vending machine under heading 8476 rather than heading 8479.

CBP subject: Application for Further Review of Protest No. 1703-24-116553; Tariff classification of Vending Machines

HTS 8476.89.00

PCB assemblies made in the US from foreign parts get US origin

Axis Communications AB asked CBP for the country of origin of printed circuit board assemblies (PCBAs) made in the United States using bare boards and components from the United States, China, Sweden, and other EU countries. CBP found that the SMT and PTH assembly, soldering, inspection, and programming processes performed in the United States are complex, skill intensive, and take 22 to 34 hours, and that they substantially transform the components into a new article. CBP held that the country of origin of the finished PCBAs is the United States.

Who it matters to: Importers assembling PCBAs in the United States from foreign components can use this ruling to support a US origin claim if their assembly process involves comparable complexity, skill, and time.

CBP subject: Country of Origin of Printed Circuit Board Assemblies

Framed UTV/ATV windshields from China belong in 8708, not 7007

CBP reviewed a protest by SuperATV LLC over framed laminated glass windshields imported from China for use on UTVs and ATVs. CBP decided the windshields are parts of motor vehicles because they are framed, dedicated to specific vehicle models, and essential to vehicle use, so they are classified under subheading 8708.29.50 for entries before January 26, 2022, and under subheading 8708.22.00 for the entry after that date, rather than under heading 7007. CBP granted the protest and directed reliquidation accordingly.

Who it matters to: Importers of framed vehicle glass, including windshields for UTVs, ATVs, or other motor vehicles, should review whether their products belong in heading 8708 rather than 7007 based on framing and vehicle-specific design.

CBP subject: Application for Further Review of Protest No. 4110-22-100850; Framed Glass Windshields

HTS 8708.22.00, 8708.29.50

Cigarettes made with TIB tobacco: (j)(2) drawback limited to domestic components

Japan Tobacco International sought substitution unused merchandise drawback under 19 U.S.C. § 1313(j)(2) on exported U.S.-made cigarettes. The cigarettes used imported raw tobacco entered under TIB subheading 9813.00.05 and never entered for consumption. CBP held that 19 U.S.C. § 1313(u) applies, so drawback is limited to the value of the domestic components.

Who it matters to: Importers claiming (j)(2) drawback on exports made with TIB, FTZ or other non-consumption-entered inputs should expect CBP to deduct those inputs from the claim and require supporting documents and certification.

CBP subject: Substitution unused merchandise drawback under 19 U.S.C. § 1313(j)(2); Temporary Importation under Bond (TIB); manufacture of tobacco entered under a TIB.

US-filled infant formula pouches and cans remain origin Netherlands

ALUBaby Ready-to-Feed Pouches and Powder Formula Cans use empty containers from China and infant formula manufactured in the Netherlands, filled and sealed in the United States. CBP ruled that this US filling and packaging is mere repackaging and does not substantially transform the formula, so the country of origin is the Netherlands. CBP also found the proposed markings unacceptable because they mixed assembly and origin language, and because a US address on the pouch was more prominent than the required country of origin text.

Who it matters to: Importers who fill or repackage foreign-made formula or similar products in the US should mark them as a product of the source country and ensure any US address does not overshadow the origin marking.

CBP subject: Country of Origin; Marking; Infant Formula Products