CBP 裁定摘要
CBP 在 2026年4月發布了哪些裁定？
CROSS 目前已發布、裁定日期為 2026年4月的 18 項總部裁定及 281 項紐約裁定。
CBP 總部作出了哪些決定？
總部（HQ）裁定就稅則分類、原產地、估價、標示及其他問題作出決定，並撤銷或修改較早的裁定。
Pegcetacoplan（APL-2）維持歸類於3907.20.0000，屬聚醚類
CBP重新審查APL-2（pegcetacoplan）的分類。此產品為聚乙二醇化胜肽藥物，以純散裝固體形式進口。進口商主張該產品應歸入品目3002或3003，屬免疫產品或混合藥劇。CBP認定APL-2並非直接調節免疫過程，且屬單一共價鍵結成分，並非混合物，因此不能歸入3002或3003。CBP維持原裁定，將產品歸入子目3907.20.0000，涵蓋初級形狀的其他聚醚，原因是該產品未聚乙二醇化形式會歸入第29章中未被排除於聚醚規則之外的品目。
與誰有關： 進口聚乙二醇化胜肽或蛋白質藥物的進口商，應檢視其未聚乙二醇化形式所屬第29章品目，是否影響其歸類應適用品目3907而非第30章。
CBP 主旨： Affirmation of NY N316581; Tariff classification of APL-2, Pegcetacoplan (CAS # 2019171-69-6)
逾期提交的美墨加協定出口證明仍可確保加拿大糖類產品的配額資格
一名進口商依稅則號1901.90.69申報來自加拿大的含糖產品,但未在報關單上記錄所需的8位數美墨加協定出口證明編號。CBP發現進口商後來在關稅配額期結束前提交了證明,已補正該缺失,因此該貨物符合稅則號1901.90.69(美國協調關稅表)下的配額內待遇資格。CBP批准了此申訴。
與誰有關： 從加拿大進口含糖產品的進口商應確認美墨加協定出口證明編號已記錄在報關單上,但若配額期在補正時仍未結束,仍可更正遺漏並主張配額資格。
CBP 主旨： 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
聯網汽車軟體之SAAS授權費不計入進口車輛完稅價格
一家將整車歸類於稅則8703的美國進口商詢問CBP,支付予關聯的A國關係企業的授權費(該關係企業再支付予美國軟體內容供應商,用於聯網汽車導航系統)是否須計入進口車輛的交易價格。CBP認定該等費用不屬於實付或應付價格之一部分,依19 U.S.C. 1401a(b)(1)(D)亦非銷售條件,且依19 U.S.C. 1401a(b)(1)(E)亦非應課稅收益,因為消費者可以不支付該軟體服務費用而購買車輛,且該費用涉及進口後的內容使用,而非車輛之銷售。
與誰有關： 進口車輛或其他商品,且該商品涉及支付予關聯方之選購性售後軟體訂閱費用的進口商,可參考本裁定評估類似的授權費是否須計入完稅價格。
CBP 主旨： Dutiability of License Fees for Software as a Service in Imported Vehicles
CBP裁定NJOY重新設計的ACE電子煙不受電子煙專利ITC排除令限制
NJOY就其改良版「New NJOY ACE」電子煙裝置及煙彈是否屬於ITC第337-TA-1368號調查所發出之有限排除令範圍提出裁定申請，該排除令禁止侵犯JUUL Labs所持專利之電子煙產品進口。經與NJOY及JUUL Labs進行雙方複審程序後，CBP認定New NJOY ACE裝置不受該有限排除令的進口排除限制。本裁定持續有效，除非CBP撤銷或修改該裁定，或ITC作出相衝突之決定。
與誰有關： 經銷NJOY重新設計ACE系列電子煙裝置及煙彈的進口商應知悉，該特定貨品目前可依上述排除令正常進口，不受限制。
CBP 主旨： 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
中國產黃原膠維持154.07%全國反傾銷稅率
Jebsen & Jessen進口由美華集團(Meihua Group)旗下公司製造及出口的中國產黃原膠,並就CBP在案件編號A-570-985下按全國稅率核定反傾銷稅一事提出異議。CBP發現,商務部(Commerce)的非公開清關指示對除四家指名進口商外,所有由美華集團出口的黃原膠,均適用154.07%的全國稅率,而Jebsen & Jessen並非該四家進口商之一。CBP駁回異議,裁定該非公開指示的效力優於已公布最終結果中列明的公司專屬稅率20.63%。
與誰有關： 反傾銷涉案貨物的進口商應確認自己是否被明確列入商務部的非公開清關指示中,因為這些指示可能凌駕於聯邦公報公布的公司專屬稅率。
CBP 主旨： Application for Further Review of Protest No. 460124137941; Antidumping Duties; Non- Public Message; Xanthan Gum; A-570-985.
Vivace重新設計的Vivatress編織假髮不受337-TA-1415排除令管制
Vivace, Inc.(商業名稱Dae Do Inc.)請求CBP裁定其重新設計的Vivatress預拉伸合成編織假髮產品不在ITC第337-TA-1415號調查案的限制排除令範圍內。該排除令禁止侵犯JBS Hair, Inc.專利的預拉伸合成編織假髮及包裝進口。CBP裁定Vivatress產品不受該限制排除令管制。
與誰有關： 預拉伸合成編織假髮產品的進口商,特別是受337-TA-1415排除令影響者,應注意重新設計的包裝和結構可使產品脫離該排除令的適用範圍。
CBP 主旨： 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 的巡演箱、機架套、公事包及飛行箱符合國際貿易器具資格
Solotech U.S. Corp. 詢問美國海關及邊境保護局(CBP),其用於運輸巡演設備的巡演箱、機架套、公事包及飛行箱,是否符合19 U.S.C. 1322(a)及19 C.F.R. 10.41a(a)(1)所規定的國際貿易器具(IIT)資格,而非其原先申請的9803.00.50分類。CBP認定這些箱具結構堅固,可在十至十五年的使用壽命內反覆使用,且在國際貿易中大量使用(合計超過37,000件)。CBP將這四種箱具類型全部認定為國際貿易器具,因此可在無需正式報關或繳納關稅的情況下放行,依據為19 C.F.R. 10.41a(a)(1)。
與誰有關： 若進口商經常以耐用、可重複使用的箱具運送設備進行國際巡演或類似作業,可申請國際貿易器具資格,以避免每次貨運都須辦理正式報關及提供保證金。
CBP 主旨： 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在Apaltek案中維持重新設計液冷器適用有限排除令
CBP審查了對HQ Ruling H351104重新考慮的請求。該裁定認定Apaltek為電腦電子元件重新設計的CF和TDT液冷器,受ITC第337-TA-1394號調查案有限排除令的約束。Apaltek主張USPTO的一項再審決定支持不侵權的立場,但CBP認定Apaltek未能履行其舉證責任,證明重新設計的產品不會侵犯相關專利權利要求。CBP拒絕修改或撤銷其先前的裁定,因此該液冷器依排除令仍禁止進口。
與誰有關： 進口液冷器或第337條排除令程序中所列類似產品的進口商應知悉,CBP將舉證責任加諸於他們,須先證明不侵權,貨物才能通關放行。
CBP 主旨： 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
鋼製籃筐、塑膠托盤及拖車符合國際運輸工具資格
CBP審查了一家烘焙公司在加拿大與美國之間運送糕點時使用的鋼製籃筐、塑膠托盤及塑膠輪式拖車。CBP認定,根據19 C.F.R. 10.41a(a)(1),鋼製籃筐可獨立盛裝貨物,且結構堅固、可重複使用並大量使用,因此符合國際運輸工具的資格。CBP認定,塑膠托盤及拖車無法獨立盛裝貨物,但根據19 C.F.R. 10.41a(a)(2),符合國際運輸工具附件的資格。
與誰有關： 使用可重複使用的容器、托盤或拖車跨境運送貨物的進口商,可依據本裁定,根據該物品是直接盛裝貨物還是僅支援其他容器,主張該等物品免稅及免報關待遇。
CBP 主旨： 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
在墨西哥硫化的半硫化橡膠軟管符合美墨加協定資格，標記為美國原產
OESL Automotive USA在美國製造部分硫化的橡膠軟管，運往墨西哥進行完全硫化、成型及切割，然後再進口用於車輛。CBP認定，這些成品軟管（分類於4009.31.00分項下）符合美墨加協定原產貨物資格，且其標記原產國為美國。CBP還裁定，這些軟管不符合9802.00.40、9802.00.50或9802.00.80分項下的關稅減免資格，因為在墨西哥的加工超出了修理、改造或組裝的範圍。
與誰有關： 將美國製造的橡膠或類似組件運往國外進行硫化、成型或塑形的進口商，應預期CBP會將這類加工視為製造，而非修理或組裝，這將影響美墨加協定資格、標記及第98章下的關稅減免。
CBP 主旨： Country of Origin; USMCA Eligibility; Applicability of Subheadings 9802.00.40, or 9802.00.80, HTSUS; Semi-Vulcanized Rubber Hoses
Apaltek 液冷散熱器被裁定適用 ITC 排除令(337-TA-1394 號調查案)
Apaltek 請求 CBP 裁定其七個系列的電腦電子元件液冷散熱器並未侵犯 ITC 第 337-TA-1394 號調查案有限排除令所涵蓋的兩項專利。CBP 將專利的請求項限制與每個產品系列的設計進行比對。CBP 認定爭議產品屬於該有限排除令的適用範圍,意味著這些產品不得以消費為目的報關進口、由外貿區報關進口,或自海關保稅倉庫提取供消費使用。
與誰有關： 進口由指名被告製造或代其製造的液冷散熱器,或含有類似冷板、蓋板與導流板設計的產品的進口商,應預期這些產品將依 ITC 命令被排除於進口之外。
CBP 主旨： 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
帶配線的鋼製電池外殼歸類於8537.20.00,而非電池零件
CBP審查了一個16英尺的鋼製立方體,設計用於容納電池模組,進口時附有電線、接頭、接線端子板和母線排,但不含電池。進口商主張應依8507.90歸類為電池零件,但CBP認定該立方體是一個儲存容器,並非電池的組成部分,因此排除了8507稅則號。CBP將該產品歸類於8537.20.00子目,該子目涵蓋裝配有用於電力控制或分配電力之電氣裝置的機柱或機座。
與誰有關： 進口預先裝配電線或接線端子板、用於電池儲存系統的鋼製外殼的進口商,應預期其產品會被歸類於8537.20.00,而非電池零件或一般鋼製容器。
CBP 主旨： Tariff classification of steel cube for batteries fitted with electrical apparatus.
HTS 8537.20.00
中國香菇菌棒仍歸類於0602.90.50菌種項下
Mush Love Inc.進口以水、木屑、麥麩及香菇、蠔菇或猴頭菇菌種製成的菌棒,用於商業農業種植菇類。該公司要求CBP重新審查先前的裁定,主張應依0709項將這些菌棒歸類為食用菇類,而非菌種。CBP維持先前裁定,認定這些菌棒在進口時尚不可食用,應歸入涵蓋菌種的0602.90.50子目。
與誰有關： 進口菇類基質或菌種產品的進口商應預期CBP會將其歸類為0602.90.50項下的菌種,而非食用菇類,即使已開始出菇。
CBP 主旨： Affirmation of NY N346306 and NY N346309; Tariff Classification of Mushroom Substrate from China
HTS 0602.90.50
COVID-19檢測套組自動販售機依8476.89.00分類
本裁定涉及儲存並分發COVID-19檢測套組的自助服務機,消費者掃描QR code,透過付款處理商以信用卡或借記卡付款後,立即取得產品。CBP原將該貨品歸類於稅則8479.89.95下完稅,但進口商提出異議,主張該機器應歸類於涵蓋自動商品販售機的稅則8476.89.00。CBP同意此主張,認定該機器允許在使用時以貨幣交換方式取得產品,故准許異議,將其歸類於8476.89.00。
與誰有關： 若進口商的自助服務機接受以智慧型手機發起的刷卡付款,應檢視其設備是否符合稅則8476所定義的自動販售機,而非歸入稅則8479。
CBP 主旨： Application for Further Review of Protest No. 1703-24-116553; Tariff classification of Vending Machines
HTS 8476.89.00
以外國零件在美國組裝的印刷電路板組件取得美國原產地
Axis Communications AB向CBP詢問印刷電路板組件(PCBAs)的原產地認定,該產品在美國組裝,使用來自美國、中國、瑞典及其他歐盟國家的裸板與零件。CBP認定在美國進行的SMT與PTH組裝、焊接、檢驗及程式設計流程複雜、需要專業技能,且耗時22至34小時,這些流程使零件實質轉換為新產品。CBP裁定成品PCBA的原產地為美國。
與誰有關： 進口商若在美國以外國零件組裝PCBA,且組裝流程在複雜度、技能要求及所需時間上與本案相當,可引用此裁定支持美國原產地主張。
CBP 主旨： Country of Origin of Printed Circuit Board Assemblies
中國進口帶框UTV/ATV擋風玻璃應歸類於8708稅則,而非7007
CBP審查了SuperATV LLC就從中國進口、用於UTV和ATV的帶框夾層玻璃擋風玻璃提出的異議。CBP認定該擋風玻璃屬於機動車輛零件,因為其帶有邊框、專用於特定車型,且為車輛使用之必要部件,故2022年1月26日之前的進口應歸類於子目8708.29.50,該日期之後的進口則歸類於子目8708.22.00,而非7007稅則。CBP批准了該異議,並下令重新清關徵稅。
與誰有關： 進口帶框車用玻璃(包括UTV、ATV或其他機動車輛的擋風玻璃)的進口商,應根據邊框及專用車型設計等因素,檢視其產品是否應歸類於8708稅則,而非7007稅則。
CBP 主旨： Application for Further Review of Protest No. 4110-22-100850; Framed Glass Windshields
HTS 8708.22.00, 8708.29.50
使用TIB菸草製成的香菸：(j)(2)退稅僅限於美國本土成分
日本菸草國際公司（Japan Tobacco International）就出口的美國製香菸，依19 U.S.C. § 1313(j)(2)申請替代未使用貨物退稅。該香菸使用依TIB稅則號9813.00.05進口且從未辦理消費報關的原菸葉。CBP認定19 U.S.C. § 1313(u)適用，因此退稅僅限於本土成分的價值。
與誰有關： 若進口商就使用TIB、FTZ或其他未辦理消費報關投入品製成的出口貨物申請(j)(2)退稅，應預期CBP將從申請金額中扣除該等投入品的價值，並要求提供佐證文件及證明書。
CBP 主旨： Substitution unused merchandise drawback under 19 U.S.C. § 1313(j)(2); Temporary Importation under Bond (TIB); manufacture of tobacco entered under a TIB.
美國裝填的嬰兒配方奶粉袋裝與罐裝產品原產地仍為荷蘭
ALUBaby即食配方奶粉袋裝產品與奶粉罐使用來自中國的空容器，內含在荷蘭生產的嬰兒配方奶粉，於美國裝填並封裝。CBP認定此項在美國進行的裝填與包裝僅屬重新包裝，並未使配方奶粉發生實質性轉變，因此原產地為荷蘭。CBP另認定所提出的標示不合格，原因是標示中混用了組裝與原產地用語，且袋裝產品上的美國地址字體比法定原產地文字更為醒目。
與誰有關： 在美國裝填或重新包裝外國製造的配方奶粉或類似產品的進口商，應將產品標示為來源國之產品，並確保任何美國地址不會遮蓋原產地標示。
CBP 主旨： Country of Origin; Marking; Infant Formula Products
紐約裁定為哪些貨物作出稅則分類？
紐約（NY）裁定是 National Commodity Specialist Division（國家商品專家處）作出的稅則分類裁定，依 HTS 章別分組。
紐約裁定的主旨為 CBP 的英文原文。
第 84 章
- N359690（開啟 CROSS）N3596908415.90.40
第 98 章
- N359604（開啟 CROSS）Eligibility for duty-free treatment under Nairobi Protocol concerning F&P 950 Respiratory Humidifier System component parts from New Zealand.9817.00.96
- N359712（開啟 CROSS）The tariff classification of a manual wheelchair from China9817.00.96
- N359765（開啟 CROSS）The tariff classification of components of Eclipse Oxygen Concentrator from China9817.00.96
- N359929（開啟 CROSS）Eligibility for duty-free treatment under Nairobi Protocol concerning the ATMOS C 051 Thorax from Germany.9817.00.96
- N360128（開啟 CROSS）The tariff classification of parts and accessories for a braille eReader from China9817.00.96
- N360130（開啟 CROSS）The tariff classification of PCBs for use with braille eReaders from China9817.00.96
- N360335（開啟 CROSS）The tariff classification of an eye-tracking tablet from Spain9817.00.96
- N360385（開啟 CROSS）The tariff classification of a patient lift system from Canada9817.00.96
- N360490（開啟 CROSS）The tariff classification of a continuous glucose monitor secondary alarm system from China9817.00.96
- N360516（開啟 CROSS）The tariff classification of insulin pump patches and continuous glucose monitor patches from China9817.00.96
- N360577（開啟 CROSS）The tariff classification of a “Charger Package Assembly” from China9817.00.96
- N360722（開啟 CROSS）The tariff classification of a motorized wheelchair from China9817.00.96
- N360154（開啟 CROSS）The tariff classification of BHV-1500, BHV-1510, and BHV-1530 from China9817.85.01
未提供 HTS 編號
- N345977（開啟 CROSS）The tariff classification of a woven textured upholstery fabric from China
- N348642（開啟 CROSS）The tariff classification and country of origin determination for cotton gauze fabric from Vietnam; 19 CFR 102.21(c)(2)
- N354347（開啟 CROSS）The tariff classification of Di(2-propylheptyl) phthalate (DPHP) (CAS No. 53306-54-0) from multiple countries
- N355198（開啟 CROSS）The tariff classification of Hexachloroacetone (CAS No. 116-16-5) from Germany in bulk form
- N356188（開啟 CROSS）The tariff classification of Berberine Hydrochloride 97% (CAS No. 633-65-8) in bulk powder form, from China
- N357742（開啟 CROSS）The tariff classification of Cyclohexylamine (CAS No. 108-91-8) in bulk form, from the Czech Republic
- N359387（開啟 CROSS）The tariff classification of Tofacitinib Tablets in dosage form, from India
- N359388（開啟 CROSS）The tariff classification and country of origin of Ascorbic Acid Injection, USP in dosage form, from the United Kingdom
- N359389（開啟 CROSS）The country of origin of Tizanidine Tablets, USP in dosage form
- N359390（開啟 CROSS）The tariff classification of Sodium Phenylbutyrate Tablets in dosage form, from India
- N359426（開啟 CROSS）The tariff classification of Dasatinib Tablets in dosage form, from India
- N359428（開啟 CROSS）The tariff classification of Valacyclovir Hydrochloride Tablets in dosage form, from India
- N359430（開啟 CROSS）The tariff classification of Tranexamic Acid Tablets in dosage form, from India
- N359432（開啟 CROSS）The country of origin of Ivermectin Tablets, USP in dosage form
- N359445（開啟 CROSS）The tariff classification and country of origin of Fluorescein Injection, USP in dosage form
- N359447（開啟 CROSS）The tariff classification of Riociguat Tablets in dosage form, from India
- N359476（開啟 CROSS）The tariff classification of Tolvaptan Tablets in dosage form, from India
- N359481（開啟 CROSS）The tariff classification of Ivabradine Hydrochloride Tablets in dosage form, from India
- N359496（開啟 CROSS）The tariff classification of decorative copper relief wall plaques from Turkey
- N359522（開啟 CROSS）The country of origin of a Stainless-Steel Eye and Face Wash Bowl Wall Mount System
- N359527（開啟 CROSS）The country of origin of a gearcase
- N359550（開啟 CROSS）The tariff classification of women’s upper body garments from Vietnam
- N359569（開啟 CROSS）The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of various waxes used in the playing of ice hockey, from Canada
- N359570（開啟 CROSS）The tariff classification of a Tall42 Block, a Variable Length Barrier, and a Tall42 Barrier Kit from Canada.
- N359574（開啟 CROSS）The tariff classification and country of origin of Item No. 102608-BCR Whipped Vanilla Fragrance Mist and Item No. 104375-BCR Cherry Blossom Fragrance Mist
- N359601（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for a gold pendant.
- N359616（開啟 CROSS）The tariff classification of a mandrel from Switzerland
- N359627（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for gold jewelry.
- N359629（開啟 CROSS）The classification of wood veneers from Germany
- N359635（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for a gold bracelet.
- N359645（開啟 CROSS）The country of origin of five breast pump accessory kits
- N359648（開啟 CROSS）The tariff classification of ZEPIZURE® (Midazolam Injection) in dosage form, from France
- N359663（開啟 CROSS）The country of origin and marking of a virtual reality headset bundle
- N359671（開啟 CROSS）The country of origin of fiber optic terminal boxes
- N359672（開啟 CROSS）The country of origin of an air purifier
- N359673（開啟 CROSS）The tariff classification of Bovine Meat from Brazil
- N359675（開啟 CROSS）The tariff classification of automotive components from Poland
- N359683（開啟 CROSS）The country of origin of optical imaging fiber bundles
- N359691（開啟 CROSS）The tariff classification of Frozen Ice Cream Bars from Colombia
- N359698（開啟 CROSS）The country of origin of limestone tile.
- N359705（開啟 CROSS）The tariff classification of a decorative wire pumpkin from China
- N359707（開啟 CROSS）The tariff classification of steel collars from Japan
- N359709（開啟 CROSS）The tariff classification of a woman’s jacket from Guatemala
- N359713（開啟 CROSS）Country of origin determination for duvet covers, pillow shams and quilts; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process
- N359714（開啟 CROSS）The country of origin of wiring harnesses
- N359729（開啟 CROSS）The tariff classification of data cables from Germany
- N359731（開啟 CROSS）The tariff classification of an aluminum sheet pan from China
- N359734（開啟 CROSS）The country of origin of plastic tableware and plastic containers
- N359736（開啟 CROSS）The tariff classification of a plastic mop bucket with side wringer from China.
- N359738（開啟 CROSS）The tariff classification of an aluminum skillet from China
- N359740（開啟 CROSS）The tariff classification of a salad bar bowl from China
- N359742（開啟 CROSS）The tariff classification of a chef’s knife from Germany.
- N359744（開啟 CROSS）The tariff classification of a squeegee from China.
- N359747（開啟 CROSS）The country of origin of Ibuprofen Capsules in dosage form
- N359748（開啟 CROSS）The country of origin of Ibuprofen Capsules in dosage form
- N359753（開啟 CROSS）The tariff classification, country of origin, and trade program status of a prefabricated building structure
- N359761（開啟 CROSS）The tariff classification of a receptacle subassembly from Canada
- N359763（開啟 CROSS）The tariff classification of a camera module from Vietnam
- N359767（開啟 CROSS）The country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) of toasted sesame oil
- N359776（開啟 CROSS）The country of origin of oil-immersed transformers
- N359777（開啟 CROSS）The tariff classification, country of origin, marking and status under the United States-Australia Free Trade Agreement (UAFTA) of a dietary supplement
- N359778（開啟 CROSS）The tariff classification of seats from China
- N359779（開啟 CROSS）The tariff classification of seats from China
- N359780（開啟 CROSS）The tariff classification of a decorative steel garden arbor from China
- N359783（開啟 CROSS）The tariff classification of a heavy-duty low bed trailer from Finland
- N359788（開啟 CROSS）The tariff classification of sausage stuffers from China
- N359791（開啟 CROSS）The tariff classification of a Day of the Dead ofrenda altar from China
- N359792（開啟 CROSS）The tariff classification of Brown Butter from Finland
- N359798（開啟 CROSS）The tariff classification of a portal robot handling unit from Austria
- N359800（開啟 CROSS）The tariff classification of basalt fiber reinforced door from China
- N359801（開啟 CROSS）The tariff classification of notebooks from China
- N359803（開啟 CROSS）The country of origin of Venlafaxine Hydrochloride Extended-Release Capsules USP, in dosage form
- N359807（開啟 CROSS）The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of gaming PCs from Canada
- N359815（開啟 CROSS）The tariff classification of iron ornamental items from China
- N359816（開啟 CROSS）The country of origin of a Winder machine
- N359819（開啟 CROSS）The tariff classification of a set of two decorative artificial corn pieces from China
- N359826（開啟 CROSS）The tariff classification of a ceramic decoration from China
- N359839（開啟 CROSS）The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of three gelatin and sugar blends
- N359842（開啟 CROSS）The tariff classification of a mechanical screw press oil extraction machinery line from Brazil
- N359845（開啟 CROSS）The tariff classification of fertilizers from Brazil
- N359846（開啟 CROSS）The tariff classification of Aminomix from Brazil
- N359847（開啟 CROSS）The tariff classification of Mega from Brazil
- N359848（開啟 CROSS）The tariff classification of Max Fulvic from Brazil
- N359849（開啟 CROSS）The tariff classification of Biofran from Brazil
- N359850（開啟 CROSS）The tariff classification of Combate from Brazil
- N359852（開啟 CROSS）The tariff classification of Enxofre+ from Brazil
- N359853（開啟 CROSS）The tariff classification of NiCoMo from Brazil
- N359854（開啟 CROSS）The tariff classification of Herbitec from Brazil
- N359855（開啟 CROSS）The tariff classification of Aminomax from Brazil
- N359858（開啟 CROSS）The tariff classification of Power K from Brazil
- N359859（開啟 CROSS）The tariff classification of dumpers from Spain
- N359864（開啟 CROSS）The tariff classification of hydrolyzed egg white protein powder from China
- N359866（開啟 CROSS）The classification and country of origin of a gold necklace
- N359867（開啟 CROSS）The classification and country of origin of a gold bracelet
- N359868（開啟 CROSS）The classification and country of origin of a gold bracelet
- N359872（開啟 CROSS）The tariff classification of a disposable CLIC absorber from Germany
- N359879（開啟 CROSS）The country of origin of linkage pins
- N359880（開啟 CROSS）The tariff classification of various footwear styles from China and Vietnam, and washing bags from China
- N359888（開啟 CROSS）The tariff classification of bus shells from Canada
- N359896（開啟 CROSS）The country of origin of heads-up display modules
- N359897（開啟 CROSS）The country of origin of a brake master cylinder
- N359899（開啟 CROSS）The tariff classification of CosmeRNA ARI Intensive Hair Revitalizing Tonic, CosmeRNA ARI SalonPro Hair Revitalizing Tonic and ComeRNA ARI Hair Revitalizing Tonic from South Korea
- N359901（開啟 CROSS）The tariff classification of note cards with envelopes from China & Vietnam
- N359903（開啟 CROSS）The tariff classification of store display advertising signage from China and Vietnam
- N359904（開啟 CROSS）The tariff classification of paper labels from China and Vietnam
- N359907（開啟 CROSS）The tariff classification of a decorative magnet from China
- N359908（開啟 CROSS）The country of origin of 12-in-1 Ratcheting Stubby Screwdriver
- N359909（開啟 CROSS）The country of origin of YUFLYMA (adalimumab-aaty) for Injection
- N359912（開啟 CROSS）The tariff classification of Diclofenac Sodium Gel 1% in dosage form, from India
- N359913（開啟 CROSS）The tariff classification of Olmesartan Medoxomil Tablets in dosage form, from India
- N359914（開啟 CROSS）The tariff classification of Ticagrelor Tablets in dosage form, from India
- N359915（開啟 CROSS）The tariff classification of Olanzapine Orally Disintegrating Tablets (ODT) in dosage form, from India
- N359919（開啟 CROSS）The tariff classification of an electric skillet from Indonesia
- N359923（開啟 CROSS）The tariff classification of a rotary geared actuator from the United States
- N359926（開啟 CROSS）The tariff classification of The tariff classification of cymbal blanks from Germany
- N359933（開啟 CROSS）The tariff classification, country of origin, and United States-Mexico-Canada Trade Agreement (USMCA) eligibility of AKD emulsion from Canada
- N359941（開啟 CROSS）The tariff classification of components for motors and sensors from various countries
- N359943（開啟 CROSS）The tariff classification of silicone grease from Canada
- N359944（開啟 CROSS）The tariff classification of a stainless-steel pin from China
- N359957（開啟 CROSS）The tariff classification of a plastic mandoline for display from China.
- N359958（開啟 CROSS）The tariff classification of a plastic faucet aerator from Italy.
- N359959（開啟 CROSS）The classification of melamine- and HDF-overlaid edge-glued lumber from Indonesia
- N359962（開啟 CROSS）RE The tariff classification of automotive windshield wiper blades from China or Taiwan
- N359963（開啟 CROSS）The classification of melamine- and HDF-overlaid plywood from Indonesia
- N359967（開啟 CROSS）The tariff classification and country of origin of an Industrial Data Acquisition Sensor Box
- N359976（開啟 CROSS）The tariff classification of a streaming box from Philippines
- N359977（開啟 CROSS）The tariff classification of a gateway device from Canada
- N359979（開啟 CROSS）The tariff classification of a yoke from South Korea
- N359982（開啟 CROSS）The tariff classification of a self-adhesive polyvinyl chloride (PVC) gel mat from the Philippines
- N359986（開啟 CROSS）The country of origin of flat panel display modules
- N359991（開啟 CROSS）The tariff classification of a clutch from Canada
- N359996（開啟 CROSS）The tariff classification of a man’s golf shoe from Vietnam
- N359998（開啟 CROSS）The tariff classification and eligibility of aircraft parts under the Agreement on Trade in Civil Aircraft Agreement (CAA) from the United Kingdom
- N359999（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for a gold ring.
- N360000（開啟 CROSS）The tariff classification of a data processing server from Poland
- N360003（開啟 CROSS）The tariff classification of an aluminum quick return bracket from Taiwan
- N360004（開啟 CROSS）The tariff classification of 3×21 telescopic magnifier scope from China
- N360009（開啟 CROSS）The tariff classification of two leather flocked fabrics from China
- N360018（開啟 CROSS）The country of origin of lithographed tinplate steel sheet
- N360021（開啟 CROSS）The tariff classification and country of origin of control arms
- N360023（開啟 CROSS）The tariff classification of bibs from China
- N360038（開啟 CROSS）The tariff classification of a backpack from China
- N360050（開啟 CROSS）The tariff classification and country of origin determination for a sun shelter; 19 CFR 102.21(c)(5)
- N360060（開啟 CROSS）The tariff classification of parts of flight control surfaces from Canada and Mexico
- N360064（開啟 CROSS）The classification and country of origin of three round disposable aluminum foil trays
- N360065（開啟 CROSS）The tariff classification of bedroom furniture from China
- N360066（開啟 CROSS）The tariff classification of a cat toy from China
- N360074（開啟 CROSS）The tariff classification of a children’s projection wristwatch from China
- N360081（開啟 CROSS）The tariff classification of fitness tablet consoles from China and Taiwan
- N360082（開啟 CROSS）The tariff classification of fitness tablet consoles from China
- N360085（開啟 CROSS）The tariff classification of a worm wheel from Mexico
- N360089（開啟 CROSS）The country of origin of an electrical cable assembly
- N360096（開啟 CROSS）The tariff classification of aluminum profiles from Spain
- N360117（開啟 CROSS）The tariff classification of a fashion belt from Taiwan
- N360123（開啟 CROSS）The tariff classification of 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes from Taiwan
- N360145（開啟 CROSS）The tariff classification of metal furniture from Germany
- N360146（開啟 CROSS）The tariff classification of an aluminum shower door from France
- N360147（開啟 CROSS）The tariff classification of the metal boat hull from China
- N360148（開啟 CROSS）The tariff classification of a quilted mattress topper and memory foam pad from China
- N360151（開啟 CROSS）The tariff classification of an electric vehicle from China
- N360156（開啟 CROSS）The country of origin of salt and pepper mills.
- N360157（開啟 CROSS）The tariff classification of a Christmas decoration from China.
- N360170（開啟 CROSS）Country of origin determination for a sheet set and comforter; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process; 19 CFR 102.13; De Minimis
- N360179（開啟 CROSS）The tariff classification of a tracing projector from China
- N360180（開啟 CROSS）The tariff classification of Brimonidine Tartrate and Timolol Maleate Ophthalmic Drops 0.2%/0.5% in dosage form, from India
- N360185（開啟 CROSS）The tariff classification of a cleaning brush from China.
- N360186（開啟 CROSS）The tariff classification of a bread knife from China.
- N360187（開啟 CROSS）The country of origin of a thermostat
- N360188（開啟 CROSS）The tariff classification of a plastic bag from China
- N360189（開啟 CROSS）The tariff classification of a plastic bag from Malaysia
- N360190（開啟 CROSS）The tariff classification of a plastic bag from Thailand
- N360191（開啟 CROSS）The tariff classification of a plastic bag from Turkey
- N360198（開啟 CROSS）The country of origin of indoor air conditioning units
- N360214（開啟 CROSS）The tariff classification of Bumetanide Tablets in dosage form, from India
- N360217（開啟 CROSS）The tariff classification of Bumetanide Tablets in dosage form, from Italy
- N360218（開啟 CROSS）The tariff classification of Bumetanide Tablets in dosage form, from Spain
- N360221（開啟 CROSS）The tariff classification of stainless-steel boat mountings and fittings from Mexico
- N360225（開啟 CROSS）The tariff classification of Precision Flow Rate Tubing, High-Flo Subcutaneous Safety Needle Sets, and Adapter from Nicaragua
- N360226（開啟 CROSS）The country of origin of a compressor
- N360242（開啟 CROSS）The tariff classification of an output carrier assembly from Mexico and a gear from Canada
- N360246（開啟 CROSS）The tariff classification of Doxorubicin Hydrochloride Liposome Injection in dosage form, from Germany
- N360271（開啟 CROSS）The tariff classification of textile furniture from China
- N360273（開啟 CROSS）The tariff classification of textile furniture from China
- N360281（開啟 CROSS）The tariff classification of a printed circuit assembly with a bimetal thermostat from Japan
- N360282（開啟 CROSS）The classification of portable storage units from China
- N360307（開啟 CROSS）The tariff classification of scrub tops and pants from Vietnam
- N360308（開啟 CROSS）The classification of portable storage units from Turkey
- N360321（開啟 CROSS）The tariff classification and country of origin of a tie rod assembly
- N360325（開啟 CROSS）The country of origin of a suspension strut
- N360329（開啟 CROSS）The tariff classification of the “Disney Princess Style Collection Glam Jewelry Tower,” children’s toy from China
- N360338（開啟 CROSS）The tariff classification of a women’s upper body garment from China
- N360344（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for jewelry.
- N360345（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for jewelry.
- N360346（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for jewelry.
- N360347（開啟 CROSS）The country of origin of Metronidazole Tablets, USP, in dosage form
- N360348（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for a gold bracelet.
- N360350（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for gold jewelry.
- N360352（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 on jewelry
- N360353（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for gold jewelry.
- N360354（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 on jewelry
- N360355（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for silver earrings.
- N360356（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 on rings
- N360359（開啟 CROSS）The tariff classification of women’s disposable underwear briefs from Thailand
- N360371（開啟 CROSS）The tariff classification of Sugammadex Injection in dosage form, from India
- N360390（開啟 CROSS）The country of origin of digital stick thermometers
- N360401（開啟 CROSS）The country of origin of electric ranges from Vietnam
- N360404（開啟 CROSS）The tariff classification of target stands from China
- N360406（開啟 CROSS）The tariff classification of a temperature control assembly from South Korea
- N360409（開啟 CROSS）The tariff classification of side mount electrical conductor assemblies from Korea
- N360411（開啟 CROSS）The country of origin of a breast pump accessory kit
- N360412（開啟 CROSS）The country of origin of a power bank
- N360414（開啟 CROSS）The tariff classification of an aluminum electrical cabinet from China
- N360422（開啟 CROSS）The tariff classification of Taro Lime Flavor Chips from China.
- N360430（開啟 CROSS）The country of origin of a fracking unit
- N360435（開啟 CROSS）The tariff classification of parts of surgical devices from Costa Rica.
- N360437（開啟 CROSS）The country of origin of an oxygen sensor
- N360438（開啟 CROSS）The tariff classification of metal furniture from India
- N360440（開啟 CROSS）The tariff classification of a cooling manifold from South Korea
- N360441（開啟 CROSS）The country of origin of “Christmas’s Marshmallow Pops”
- N360449（開啟 CROSS）The tariff classification of welded tubes from Vietnam
- N360454（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 on rings
- N360455（開啟 CROSS）The tariff classification of bicycle hitch racks from China
- N360456（開啟 CROSS）The tariff classification of a flexible steel tube from India
- N360460（開啟 CROSS）The tariff classification of women’s knit garments from Sri Lanka
- N360465（開啟 CROSS）The tariff classification of a well seal kit from Canada
- N360469（開啟 CROSS）The tariff classification of alloy steel pipes from South Korea
- N360471（開啟 CROSS）The tariff classification of a molded plastic handbag from China.
- N360484（開啟 CROSS）The tariff classification of two decorative pillows from China
- N360503（開啟 CROSS）The country of origin of male and female hose menders
- N360508（開啟 CROSS）The tariff classification of a triple spacer damper from Austria
- N360509（開啟 CROSS）The tariff classification of a seat from China
- N360518（開啟 CROSS）The tariff classification of costume accessory sets from China.
- N360536（開啟 CROSS）The country of origin of abrasive discs.
- N360549（開啟 CROSS）The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of life jackets from Mexico
- N360552（開啟 CROSS）The tariff classification of mixtures of inorganic compounds from Canada
- N360558（開啟 CROSS）The tariff classification of a motorized fishing kayak from China In your letter dated April 9, 2026, you requested a tariff classification ruling. Illustrative literature and product descriptions were provided with your request. The article under consideration is a motorized fishing kayak, Model Mossa 128, which is a rigid, non-inflatable fishing kayak manufactured from high-density polyethylene (HDPE). The overall length of the product is approximately 4 meters. The kayak’s hull is rotationally molded in one piece and features a specially designed central inboard motor well that is an integral part of the hull structure. The motor well is designed to accept a mounted auxiliary electric inboard motor that provides a secondary propulsion mechanism that is pedal-driven. The product has the option of being imported without the motor installed, while retaining its dedicated motor-well design. The subject merchandise weighs approximately 95 lbs. You suggest that the Mossa 128 imported with
- N360559（開啟 CROSS）The tariff classification and country of origin of the Lex Aqua closed-loop water treatment system
- N360570（開啟 CROSS）The tariff classification of a motor vehicle from Germany
- N360600（開啟 CROSS）The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China
- N360602（開啟 CROSS）The tariff classification of a valve from South Korea
- N360607（開啟 CROSS）Classification and country of origin determination for a chenille mat; 19 CFR 102.21(c)(3); wholly assembled
- N360608（開啟 CROSS）The tariff classification of a silicon wafer that will be used for testing purposes from Taiwan
- N360612（開啟 CROSS）The tariff classification of metal furniture from China
- N360627（開啟 CROSS）The tariff classification of parts for motors and sensors from various countries
- N360629（開啟 CROSS）The tariff classification of a woman’s cycling shoe from China
- N360635（開啟 CROSS）The tariff classification of an electronic vaporizer device from Malaysia
- N360653（開啟 CROSS）The country of origin of a garbage disposal from Thailand
- N360662（開啟 CROSS）The tariff classification of an electric popcorn maker
- N360699（開啟 CROSS）The country of origin and marking of a PC game console bundle
- N360704（開啟 CROSS）The tariff classification of a portable oil extractor and collection system from Spain
- N360705（開啟 CROSS）The country of origin of a Low-Speed Vehicle (LSV)
- N360713（開啟 CROSS）The tariff classification of a textile calendering machine from China
- N360714（開啟 CROSS）The tariff classification of pellet production equipment from Canada
- N360723（開啟 CROSS）The tariff classification of four electric trailer dollies from Canada
- N360738（開啟 CROSS）The tariff classification of a Halloween decoration from China.
- N360742（開啟 CROSS）The tariff classification of women’s dresses from China
- N360755（開啟 CROSS）The tariff classification of throw blankets from China
- N360766（開啟 CROSS）The tariff classification of wheeled propane tanker from Mexico
- N360770（開啟 CROSS）The country of origin of plastic connectors
- N360776（開啟 CROSS）The applicability of subheading 9801.00.10 for a Tac-Mesh radio unit.
- N360804（開啟 CROSS）The tariff classification of a headphone assembly from the Philippines.
- N360830（開啟 CROSS）The tariff classification of camera parts and the country of origin of camera parts imported separately and imported together as a video scope camera
- N360842（開啟 CROSS）The tariff classification of a Christmas decoration from China.
- N360876（開啟 CROSS）The tariff classification of a Bluetooth coffee scale from China
- N360897（開啟 CROSS）The tariff classification of a stretch-bend-leveling line from Germany
- N361081（開啟 CROSS）The tariff classification of various footwear styles from Cambodia. Correction to ruling number N359449
- N361114（開啟 CROSS）The country of origin of an electric scooter
摘要為一般資訊，並非法律意見。裁定只就其描述的貨物及事實對 CBP 有約束力（19 CFR 177.9）。 其他月份
本頁為翻譯版本。本網站以英文版為正式版本。我們的線上表單及文件均為英文。 English