CBP 裁定摘要
CBP 在 2026年5月發布了哪些裁定？
CROSS 目前已發布、裁定日期為 2026年5月的 22 項總部裁定及 225 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。
非居民進口商進口的鋯石須採用計算價值法,而非交易價值法
Iluka Resources計劃從澳洲進口鋯石,同時作為出口商及非居民記錄進口商,進口後持有貨物所有權,之後才銷售給美國客戶,並無進口前的銷售行為。CBP裁定不存在真實的出口銷售,因此交易價值法不適用,且亦無相同或類似貨物的銷售可供參考。CBP裁定該鋯石須依19 U.S.C. 1401a(e)採用計算價值法估價,該方法以生產商實際的材料成本、利潤及一般費用、協助費用及包裝費用為基礎,並依澳洲公認會計原則(GAAP)編製的商業帳目計算。
與誰有關： 此裁定對於進口後仍持有貨物所有權、日後才在美國銷售的非居民進口商而言具重要意義,因為裁定確認他們必須採用計算價值法估價,並記錄實際生產成本,而不能依賴交易價值法。
CBP 主旨： Appraisement of Zircon from Australia; Computed Value Method
來自墨西哥的Stark Varg電動摩托車符合USMCA優惠資格
Stark Future USA向CBP詢問其Stark Varg MX/EX電動越野摩托車(分類於8711.60.00稅則號)是否符合USMCA優惠資格,以及就標記而言其原產地為何。CBP認定該摩托車未符合稅則變更規則或區域價值含量規則,但非原產的8714稅則號零件符合10%的微量(de minimis)門檻,因此該摩托車符合USMCA優惠待遇資格。CBP另認定,由於外國材料符合19 C.F.R. 102.20下適用的稅則變更規則,就標記原產地而言,該摩托車的原產地為墨西哥。
與誰有關： 進口商若在墨西哥使用多個外國原產零件組裝摩托車或類似商品,即使未通過稅則變更與區域價值含量測試,仍可利用USMCA微量(de minimis)規則取得優惠資格。
CBP 主旨： USMCA Eligibility; Country of Origin Marking; Electric Motorcycles
鈦合金脊椎融合椎籠依9817.00.96享免稅待遇
Captiva Spine公司詢問CBP,其在脊椎融合手術中用於治療退化性椎間盤疾病所植入的鈦合金可擴張腰椎融合椎籠(Expandable Lumbar Fusion Cage),是否可作為殘障人士用品享免稅待遇。CBP適用Sigvaris因素進行分析,認定該椎籠係專為退化性椎間盤疾病患者設計,僅於保守治療失敗後使用,且僅由骨科醫師或神經外科醫師植入。CBP裁定該裝置符合美國協調關稅表(HTSUS)9817.00.96稅目項下的免稅待遇資格。
與誰有關： 進口用於治療退化性椎間盤疾病之脊椎植入裝置的進口商,可參考本裁定作為依9817.00.96主張免稅待遇的依據。
CBP 主旨： Applicability of Subheading 9817.00.96, HTSUS to Expandable Lumbar Fusion Cage
HTS 9817.00.96
南韓環氧樹脂:Kumho P&B獲准採用計算價格法
Kumho P&B Chemicals自南韓進口散裝及袋裝環氧樹脂,在美國倉庫儲存後才出售,因此進口時並不存在支持交易價格的銷售行為。CBP認定交易價格及相同或類似貨物的交易價格均不適用,並批准進口商依19 U.S.C. 1401a(e)選擇採用計算價格法,該價格以特定產品代碼的生產成本、經審計財務報表中的利潤及銷售管理費用比率,以及國外內陸運費為基礎計算。CBP表示,進口商須隨時準備提供CBP每批貨物計算價格所依據的相關文件。
與誰有關： 對於在出售前先將貨物運入倉庫儲存、且無法取得交易價格的進口商,可參考本裁定了解CBP如何接受計算價格法,以及CBP要求提供哪些成本文件。
CBP 主旨： Dear Ms. Sugama This is in response to your October 9, 2025, request for a binding ruling, on PB” or “importer”) regarding the proper behalf of Kumho P&B Chemicals, Inc. (“K method of appraisement for prospective entries of bagged and bulk epoxy resins manufactured in South Korea. The importer has asked that certain information submitted in connection with this ruling be treated as confidential. Inasmuch as this request conforms to the 9 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. The requirements of 1 information contained within brackets in this ruling or in the attachments to the ruling request, forwarded to our office, will not be released to the public and will be withheld from published version of this ruling. FACTS KPB is a non-resident importer and manufacturer that will be importing bulk and bagged epoxy resins into the United States. KPB produces five types of epoxy resins in liquid epoxy resins; (2) solid epoxy resins; (3) solution epoxy resins; South
越南組裝的無線吹葉機屬越南原產地,不適用301條款
CBP審查了一項有關無線吹葉機的申訴,該產品的馬達零件來自中國,但在越南進行組裝、繞線及後段加工。CBP認定越南的製造工序,包括定子與轉子次組裝、馬達組裝、注塑成型、接線及最終組裝,已使中國零件發生實質轉型。CBP批准了該申訴,並認定原產地為越南,因此不適用301條款關稅。
與誰有關： 進口商若其馬達或馬達驅動產品是在海外使用中國零件組裝而成,應檢視其製造工序是否符合CBP在本案所採用的實質轉型標準。
CBP 主旨： Application for Further Review of Protest No. 2704-22-160379; Country of Origin of Leaf Blowers; Section 301 Measures
Solotech的金屬架、拖車與瓷磚推車符合國際貿易器材資格
Solotech U.S. Corporation詢問CBP,用於運輸燈光和影音設備的金屬架、拖車和瓷磚推車是否符合19 U.S.C. § 1332(a)及19 C.F.R. § 10.41a(a)(1)規定下的國際貿易器材資格。CBP認定金屬架和瓷磚推車符合實質容器資格,可重複使用且在國際貿易中大量使用。CBP認定拖車本身無法獨立裝載貨物,但因其具有實質性、可重複使用且大量使用,符合國際貿易器材配件資格。
與誰有關： 使用類似可重複使用的架子、拖車或推車進行國際設備運輸的進口商,可參考本裁定了解CBP如何評估作為國際貿易器材或其配件的免稅免關稅待遇。
CBP 主旨： Instruments of International Traffic; 19 U.S.C. § 1332(a); §§ 10.41a(a)(1), 10a(a)(2); Solotech U.S. Corporation; metal racks; dollies; tile carts.
AI智能眼鏡原產地標記為越南或台灣,不適用301條款
CBP審查了一款AI智能眼鏡,其組件來自至少九個國家,最終組裝(FATP)在中國或泰國進行。CBP認定,透過SiP及SMT製程在越南或台灣生產的主邏輯板及副邏輯板構成該眼鏡的本質,並使組件產生實質轉型成為新產品。因此,CBP裁定就標記及301條款而言,原產地為越南或台灣,該眼鏡不受301條款關稅約束。
與誰有關： 進口多組件電子穿戴裝置的進口商應注意,CBP在判定原產地及301條款適用性時,關注核心電路板組裝的製造地,而非最終組裝地點。
CBP 主旨： Country of origin marking of Smart Glasses; Section 301
PureWick尿液收集導管符合9817.00.96免稅待遇資格
CR Bard Inc.對其PureWick System被拒絕免稅待遇提出異議。該產品為非侵入性體外導管,利用抽吸方式將失禁者的尿液引入收集罐中。CBP審查了該產品是否為專為殘障人士設計,以及是否屬於急性殘疾或治療性物品的排除範圍。CBP認定PureWick導管符合美國協調關稅表(HTSUS)9817.00.96分項下的免稅待遇資格,因其專為慢性、重度失禁患者設計,且不治療或治癒潛在病症。
與誰有關： 進口體外導管系統或類似用於慢性病症的失禁管理裝置的進口商,若產品並非針對輕微滲漏或急性病症銷售,可能符合9817.00.96項下的免稅待遇資格。
CBP 主旨： Application for Further Review of Protest No. 2604-26-100449; Applicability of Subheading 9817.00.96, HTSUS; PureWick™ Catheters
HTS 9817.00.96
Zevo捕蟲器入門套裝為Section 301目的認定原產地為墨西哥
寶僑(Procter & Gamble)要求CBP裁定其Zevo捕蟲器入門套裝的原產國。該產品結合中國產LED板及其他中國零件,與墨西哥製造的膠餌匣及機身組件。CBP認定外殼及外部零件的注塑成型作業,以及最終組裝作業均在墨西哥進行,且這些墨西哥作業對中國零件產生實質轉型。CBP裁定就Section 301貿易救濟目的而言,墨西哥為原產國。
與誰有關： 進口含中國電子零件與墨西哥製造外殼及最終組裝之組裝產品的進口商,可參考本裁定評估其貨物是否適用Section 301關稅。
CBP 主旨： Internal Advice; Country of Origin; Section 301 Trade Remedies, Zevo Insect Trap Starter Kit
在巴拉圭組裝的可折疊電動自行車原產地仍為中國
CBP審查了一項異議申請,主張以巴拉圭作為可折疊電動自行車的原產地。該自行車的鎂合金車架零件在中國壓鑄成型,再於巴拉圭與其他零件組裝。CBP認定車架賦予自行車其基本特徵,而在巴拉圭進行的組裝、加工及電子元件安裝屬於次要作業,不足以使中國製車架零件發生實質轉型。CBP駁回該異議,並認定該可折疊電動自行車的原產地為中國。
與誰有關： 進口電動自行車或類似以車架為核心組件的產品,若在中國境外組裝,應確認境外的車架加工是否足以構成實質轉型並改變原產地,因為CBP將車架視為成品自行車的基本特徵所在。
CBP 主旨： Country of Origin of Electric Foldable Bicycles
CBP裁定STIIIZY重新設計的電子煙彈匣不受編號337-TA-1392調查案排除令之限制
STIIIZY請求CBP裁定其重新設計的電子煙彈匣是否屬於ITC在編號337-TA-1392調查案中對侵犯PAX Labs部分專利的油霧化裝置所發布之限制排除令範圍。CBP認定STIIIZY已完成其舉證責任，證明重新設計的彈匣不屬於該排除令範圍。CBP指出，將於2026年6月12日前針對相關組件（如霧化器電池）發布另一項裁定。
與誰有關： 與ITC編號337-TA-1392調查案相關的電子煙裝置或組件進口商，應審閱本裁定，以了解CBP如何依據第337條排除令範圍評估重新設計的產品。
CBP 主旨： Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same
美國藍濕皮在義大利加工製成的成品皮革仍維持美國原產地
Optima Leathers進口以美國藍濕皮製成的成品皮革，該皮革在義大利經過剖層、削勻、複鞣、染色、乾燥及整理等程序。CBP審查義大利的加工是否會改變該產品用於貿易救濟措施的原產地。CBP裁定義大利的作業僅屬表面整飾步驟，並未使皮革發生實質轉型，因此成品皮革仍屬美國產品。
與誰有關： 進口以美國藍濕皮或半鞣皮製成、並在國外經過鞣製、染色及整理的皮革的進口商應了解，CBP在貿易救濟措施方面仍可能將該成品皮革視為美國原產。
CBP 主旨： Country of Origin; Finished Leather
CBP駁回Corneliani USA西裝的成交價格及價格向下調整申請
Corneliani USA從關係企業意大利賣方Corneliani SpA進口男士西裝,後來根據2023年移轉定價分析及一份貸項通知單,要求向下調整價值。CBP認定該移轉定價研究採用了不相關產業的可比公司,因此未能滿足銷售情況測試,意味著成交價格不是可接受的估價方法。CBP另外認定,即使適用成交價格,Corneliani USA仍未符合進口後調整的條件,因為其定價政策在報關前尚未訂立,且未說明調整金額如何確定。
與誰有關： 進口商若使用移轉定價研究來支持關係企業間的成交價格或進口後價格調整,應確保該研究採用真正可比的公司,並在進口前符合所有文件要求。
CBP 主旨： Internal Advice; Related Party Transaction; Transaction Value; Reconciliation of Transfer Prices
CBP核准可重複使用運輸罐15年折舊估價法
一家生物科技進口商申請核准對關係企業之間調撥、未涉及銷售的可重複使用運輸罐,以15年直線折舊法計算之年度平均帳面淨值進行估價。CBP認定,由於該等運輸罐並無銷售行為,19 U.S.C. 1401a(b)至(e)所規定之交易價值及其他主要估價方法均無法適用。CBP裁定應適用19 U.S.C. 1401a(f)之後備估價法,且所提出對取得成本採15年直線折舊之方式,若依照GAAP執行,即屬合理調整。
與誰有關： 進口商若在未涉及銷售的情況下,跨境調撥自有或關係企業之可重複使用容器或設備,可採用以折舊為基礎的後備估價法,惟須符合GAAP規定,並能反映出口時之實際價值。
CBP 主旨： Method of appraisement for reusable transport tanks
保養合約下的飛機引擎零件按完整標價估價，不適用85%折扣
由英國運往美國、由美國維修廠在客戶保養合約下進口的飛機引擎零件並非透過真實買賣購得，因此無法採用成交價格。CBP認定應以相同或類似零件在「工時與材料」維修中按完整世界標價（World List Price）銷售的成交價格進行估價。CBP駁回了85%商業層級折扣及計算價值的替代方案。
與誰有關： 與外國供應商採用回售或報銷安排的進口商應注意，CBP可能按相同貨品的公平交易價格估價，除非有價目表支持，否則不予折扣。
CBP 主旨： Transaction Value; Transaction Value of Identical or Similar Merchandise; Imported Aircraft Engine Parts; No Sale
CBP核准透過相關中間商進口A國汽車零件採用首次銷售估價
一家汽車製造商的子公司透過相關中間商,從A國製造商進口傳動軸總成及其他零件,再運往美國進口商。CBP審查該無關聯製造商與中間商之間的銷售是否符合真實、公平交易的外銷銷售,足以支持首次銷售交易價值。CBP認定可採用首次銷售估價,因為貨物明顯以美國為最終目的地,製造商與中間商彼此無關聯,且中間商以真正買方與賣方身分取得所有權並承擔滅失風險,而非以代理人身分行事。
與誰有關： 採用多層供應鏈並透過中間商進口的進口商,若能證明中間商取得所有權、承擔滅失風險,並以真正買方與賣方身分行事而非代理人,即可採用首次銷售估價。
CBP 主旨： “First sale” appraisement; imported automotive parts
Brioni進口後轉讓價格下調遭駁回,申報價值維持不變
Brioni America從關係銷售方進口服飾及配件,後續依據2021年轉讓定價研究提交調整申報,主張向下調整轉讓價格。CBP審查該價格於進口時是否已固定或可依客觀公式確定,認定銷售協議及研究未符合CBP關於有效轉讓定價政策的五項因素測試。CBP駁回異議申請,並認定原申報之交易價值不得調整。
與誰有關： 進口商若採用進口後轉讓價格調整,須具備與IRS第482條相關聯之書面、進口前轉讓定價政策,並包含具體調整方法及完整佐證資料,否則CBP將維持原申報價值。
CBP 主旨： Protest and Application for Further Review of Protest No. 2506-23-100695; Reconciliation of Transfer Prices
USB 3.0 七埠集線器改列 8471.80.10,非 8517.62
CBP 重新審查 NY N294888,該裁定將 TP-Link 製造的 USB 3.0 七埠集線器(UH700)歸類於稅則號 8517.62,作為傳輸或接收裝置。CBP 認為該集線器僅擴充電腦上的 USB 埠,並未透過有線或無線網路主動傳輸或接收資料,因此其功能屬於自動資料處理機的部件。CBP 修改該裁定,將 UH700 歸類於稅則號 8471.80.10,涵蓋自動資料處理機的控制或轉接單元,適用免稅的一般稅率。
與誰有關： 進口 USB 集線器及類似電腦周邊轉接裝置的進口商應檢視其分類,因為 CBP 將此類產品視為稅則號 8471.80.10 下的自動資料處理機部件,而非稅則號 8517.62 下的網路傳輸裝置。
CBP 主旨： Modification of New York Ruling Letter (NY) N294888; Tariff classification of a USB 3.0 7-Port Hub
HTS 8471.80.10
就第301條而言,Lightfoot電動滑板車原產地由中國變更為台灣
CBP重新審查了Lightfoot電動滑板車的原產地。該滑板車在台灣組裝,使用台灣車架、包括太陽能板的中國零件,以及德國電池。CBP最初認定太陽能板屬於車架的一部分,因此根據第301條將該滑板車視為中國產品。在審查新證據後,CBP發現太陽能板僅以黏貼方式固定於可拆卸的塑膠側板上,並非鋁製車架結構的一部分。基於此,CBP修改了NY N344694號裁定,認定台灣製車架賦予該滑板車其基本特徵,因此台灣為原產地。
與誰有關： 進口混合原產地零件的電動自行車與電動滑板車的進口商應了解,CBP在認定第301條貿易救濟措施的原產地時,將車架視為產品的本質所在。
CBP 主旨： Modification of NY N344694; Country of origin of an e-scooter
CBP取消鋁製輪椅坡道依9817.00.96稅則號免稅資格
CBP審查了DiscountRamps.com進口鋁製坡道的相關裁定，其中部分產品以輪椅坡道名義銷售，先前依HTSUS 9817.00.96子目作為殘障人士用品獲得免稅待遇。CBP認定這些坡道缺乏區別特徵，無法與銷售給一般大眾用於寵物運輸、搬家或建築等用途的坡道區分，因此不符合「專為殘障人士設計」的標準。CBP修改了19項先前裁定，並認定這些坡道不符合9817.00.96子目免稅待遇資格。
與誰有關： 進口坡道或類似同時具一般用途的行動輔助器材的進口商應預期，除非產品具備專門區別殘障用途的特徵，否則CBP將拒絕給予9817.00.96免稅待遇。
CBP 主旨： Articles for the Handicapped; Subheading 9817.00.96, HTSUS; Ramps; Modification of NY 857905, dated December 4, 1990; NY N307507, dated November 24, 2019; NY N307863, dated December 9, 2019; NY N309629, dated March 5, 2020; NY N309828, dated March 10, 2020; NY N310366, dated March 23, 2020; NY N310486, dated March 30, 2020; NY N310627, dated April 6, 2020; NY N310672, dated April 8, 2020; NY N310839, dated April 13, 2020; NY N310894, dated April 13, 2020; NY N310927, dated April 17, 2020; NY N310929, dated April 17, 2020; NY N318221, dated March 25, 2021; NY N320463, dated July 26, 2021; NY N331356, dated March 17, 2023; NY N331643, dated March 30, 2023; NY N332362, dated April 28, 2023; and NY N333795, dated July 27, 2023
越南男士牛仔褲按零售商售價估價，非按早期銷售價
Jade Apparel透過涉及香港中間商Invest Wisdom及製造商Cheng Rui的供應鏈，從越南進口男士牛仔褲，最終銷售給零售商State and Liberty。Jade主張CBP應採用Cheng Rui與Invest Wisdom之間，或Jade與Invest Wisdom之間較早的銷售價格作為成交價格。CBP駁回該申訴，認定Jade未能提供完整的書面文件證明該等較早層級存在真實銷售，因此估價仍以State and Liberty支付的價格為基礎。
與誰有關： 採用多層供應鏈的進口商必須保存完整且一致的採購單、發票及付款記錄，以支持在海關估價時採用較早銷售價格。
CBP 主旨： Application for Further Review of Protest No. 460125138797; Jade Apparel; “First Sale” Appraisement; Multi-Tiered Transaction
儘管油井已廢棄,已退役的外大陸架平台仍屬沿岸貿易點
一家公司詢問CBP,外國籍船舶是否可以在不違反沿岸貿易法的情況下,拆除一座已退役外大陸架平台的上部模組、船體及繫泊系統。CBP裁定,油井一旦永久封堵,該井本身即不再屬於沿岸貿易點,但由於平台仍作為固定結構附著於海床,因此平台仍屬沿岸貿易點。使用不具沿岸貿易資格的船舶將上部模組、繫泊系統或錨具運往美國港口,將違反46 U.S.C. 55102;將上部模組駁船拖至岸上,依46 U.S.C. 55111規定須使用符合沿岸貿易資格的拖船;但將船體拖往美國領海以外的原始外大陸架礁址,則不違反沿岸貿易法。
與誰有關： 在外大陸架上進行平台退役作業的公司,即使相關油井已永久廢棄,仍須使用符合沿岸貿易資格的船舶將平台構件運往美國港口。
CBP 主旨： Coastwise Transportation; Outer Continental Shelf; Wells; Fixed Structure; 46 U.S.C. §§ 55102, 55111; 19 C.F.R. § 4.80.
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 98 章
- N360785（開啟 CROSS）The tariff classification of ramp segments for accessibility ramps from China9817.00.96
- N360786（開啟 CROSS）The tariff classification of ramp segments for accessibility ramps from China9817.00.96
- N360966（開啟 CROSS）Eligibility for duty-free treatment under Nairobi Protocol concerning the Neria™ Guard Infusion Set from Denmark.9817.00.96
- N361407（開啟 CROSS）Eligibility for duty-free treatment under Nairobi Protocol concerning toilet lifting device from Malaysia.9817.00.96
- N361430（開啟 CROSS）The tariff classification of BHV-1400 and BHV-1420 from China9817.85.01
- N361461（開啟 CROSS）The tariff classification of the SATYA S9 prototype from Mexico9817.85.01
- N360990（開啟 CROSS）The tariff classification of a textile Halloween Basket from China9817.95.05
未提供 HTS 編號
- N351827（開啟 CROSS）The tariff classification of a 3-in-1 men’s jacket from Bangladesh
- N354811（開啟 CROSS）The tariff classification of Caravelas stone from Brazil.
- N355043（開啟 CROSS）The tariff classification of Branco Dunas stone from Brazil.
- N355375（開啟 CROSS）The tariff classification of Silver Grey stone from Brazil.
- N355376（開啟 CROSS）The tariff classification of Via Lactea stone from Brazil.
- N357399（開啟 CROSS）The tariff classification of an aluminum hydroxide-based surface from Vietnam.
- N360443（開啟 CROSS）The country of origin of 10% Calcium Chloride Injection, USP in dosage form
- N360453（開啟 CROSS）The tariff classification of Brivaracetam Oral Solution in dosage form, from India
- N360457（開啟 CROSS）The country of origin of a steering knuckle assembly
- N360468（開啟 CROSS）The tariff classification of training balls from China
- N360470（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 for jewelry.
- N360489（開啟 CROSS）The tariff classification and country of origin of Lime Wash Paint from Belgium.
- N360491（開啟 CROSS）The tariff classification of Glucagon Injection in dosage form, from Switzerland
- N360493（開啟 CROSS）The tariff classification of Colestipol Hydrochloride Tablets in dosage form, from Taiwan
- N360522（開啟 CROSS）The tariff classification of an active grille shutter from Thailand
- N360545（開啟 CROSS）The country of origin of Cevimeline Hydrochloride Capsules, USP in dosage form
- N360598（開啟 CROSS）The tariff classification of insertion tubes from China
- N360601（開啟 CROSS）The country of origin of hydraulic power steering rack
- N360603（開啟 CROSS）The country of origin of a battery tester
- N360628（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 on gold jewelry.
- N360630（開啟 CROSS）The tariff classification of a plastic shoe tree from China
- N360636（開啟 CROSS）The tariff classification of decorative craft activity kits from China.
- N360637（開啟 CROSS）The tariff classification of decorative craft activity kits from China.
- N360638（開啟 CROSS）The tariff classification of a decorative craft activity kit from China.
- N360640（開啟 CROSS）The country of origin of a coil indoor unit
- N360646（開啟 CROSS）The tariff classification of a household kitchen cutting board from China
- N360647（開啟 CROSS）The tariff classification of high-pressure diesel fuel injection tubes from Japan
- N360648（開啟 CROSS）The tariff classification of a wheeled excavator carrier from Finland
- N360690（開啟 CROSS）The tariff classification of a decorative artificial wreath from China.
- N360692（開啟 CROSS）The tariff classification of Oil and Watercolor Paints from the United Kingdom
- N360694（開啟 CROSS）The tariff classification of cardboard boxes and molded fiber tray inserts from China
- N360709（開啟 CROSS）The tariff classification and country of origin of a prefabricated building structure
- N360710（開啟 CROSS）The tariff classification of storage lockers from Canada
- N360725（開啟 CROSS）The tariff classification of polyethylene aluminum composite panels from the United Arab Emirates
- N360727（開啟 CROSS）The tariff classification of Tenapanor Hydrochloride (CAS No. 1234365-97-9) in bulk form, from Taiwan
- N360728（開啟 CROSS）The country of origin of Mary Kay Translucent Loose Powder
- N360729（開啟 CROSS）The tariff classification and country of origin of a stabilizer link
- N360739（開啟 CROSS）The tariff classification of imitation meat products from the United Kingdom
- N360747（開啟 CROSS）The classification, origin, marking, and eligibility under subheading 9802.00.5060 for jewelry.
- N360759（開啟 CROSS）The tariff classification and country of origin of a hand tool set
- N360761（開啟 CROSS）The tariff classification of wooden furniture from Germany
- N360778（開啟 CROSS）The tariff classification of Secnidazole (CAS No. 3366-95-8) imported in bulk powder form, from Italy
- N360779（開啟 CROSS）The tariff classification of a quick coupler from Sweden
- N360783（開啟 CROSS）The tariff classification of wall display signs and product display signs from Canada
- N360787（開啟 CROSS）The tariff classification of an autonomous tractor from Canada
- N360798（開啟 CROSS）The country of origin of a headband.
- N360799（開啟 CROSS）The country of origin of a headband.
- N360800（開啟 CROSS）The country of origin of a headband.
- N360809（開啟 CROSS）The tariff classification of metal furniture from China
- N360826（開啟 CROSS）The country of origin of Lens Cleaning Wipes
- N360828（開啟 CROSS）The tariff classification of a man’s protective jacket and pants set from United Kingdom
- N360833（開啟 CROSS）The tariff classification of a fruit powder from New Zealand
- N360834（開啟 CROSS）Country of origin determination for decorative pillow; 19 CFR 102.21(c)(2); tariff shift
- N360838（開啟 CROSS）The tariff classification of an Aluminum Frame with Pin Clip System from South Korea
- N360863（開啟 CROSS）The tariff classification of Bee Pollen Granules from Greece
- N360868（開啟 CROSS）The origin, marking, and eligibility under subheading 9802.00.5060 for gold pendants.
- N360870（開啟 CROSS）The country of origin of a IGBT module
- N360872（開啟 CROSS）The country of origin of ignition coils for an automotive engine
- N360873（開啟 CROSS）The tariff classification of Testosterone Gel in dosage form, from China
- N360882（開啟 CROSS）The classification and country of origin of a fiber optic enclosure and its plastic components.
- N360885（開啟 CROSS）The tariff classification of a bead set from China.
- N360889（開啟 CROSS）The tariff classification of a stationary exercise bicycle accessory from China
- N360891（開啟 CROSS）The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of an insulating panel
- N360896（開啟 CROSS）The tariff classification of furniture components of metal from China
- N360899（開啟 CROSS）The tariff classification of an adjustable face support cradle and cushion device from China
- N360900（開啟 CROSS）The tariff classification of a lampshade from United Kingdom
- N360909（開啟 CROSS）The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan
- N360911（開啟 CROSS）The tariff classification of an aluminum statue from India
- N360914（開啟 CROSS）The tariff classification prefabricated structure from China
- N360915（開啟 CROSS）The tariff classification of a wearable sensor device from China
- N360918（開啟 CROSS）The tariff classification of a metal shaft and a tappet gear assembly from Germany
- N360927（開啟 CROSS）Country of origin determination for a faux rabbit fur pillow; 19 CFR 102.21(c)(2); tariff shift
- N360928（開啟 CROSS）Country of origin determination for a faux rabbit fur throw; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred
- N360960（開啟 CROSS）The tariff classification of a Heavy-Load Material Transporter from Canada
- N360963（開啟 CROSS）The country of origin of nickel-titanium wire
- N360971（開啟 CROSS）The country of origin of Dapsone Topical Gel, USP 7.5%, in dosage form
- N360972（開啟 CROSS）The country of origin of Dapsone Tablets USP, in dosage form
- N360973（開啟 CROSS）Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift
- N360974（開啟 CROSS）The classification, country of origin and marking of a smart horse sneaker
- N360975（開啟 CROSS）The country of origin of Loperamide Hydrochloride Capsules USP, in dosage form
- N360976（開啟 CROSS）The country of origin of Felbamate Tablets USP, in dosage form
- N360978（開啟 CROSS）The tariff classification of a smartphone case from China.
- N360981（開啟 CROSS）The tariff classification of two ceramic cups from China
- N360982（開啟 CROSS）The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia
- N361005（開啟 CROSS）The tariff classification and country of origin of a harmonic planetary reducer
- N361006（開啟 CROSS）The tariff classification of a computer stand from China
- N361009（開啟 CROSS）The tariff classification of unfinished “smart cards” from Thailand
- N361012（開啟 CROSS）The tariff classification of women’s tops from Bangladesh or Vietnam
- N361015（開啟 CROSS）The tariff classification of “Cascara” from Uganda
- N361016（開啟 CROSS）The tariff classification of a wiring assembly with PCBA from China
- N361030（開啟 CROSS）The tariff classification of presentation receivers from Australia
- N361031（開啟 CROSS）The tariff classification of a seat from Mexico
- N361037（開啟 CROSS）The tariff classification and country of origin of Naltrexone Hydrochloride Tablets in dosage form
- N361038（開啟 CROSS）The tariff classification of four men’s garments and a girls’ garment from China
- N361042（開啟 CROSS）The tariff classification of telecom optical multiplexer and tray from China.
- N361047（開啟 CROSS）The tariff classification of Dehydrated Cheese Bites from United Kingdom
- N361049（開啟 CROSS）The tariff classification of a women’s sweatshirt from Vietnam
- N361060（開啟 CROSS）The tariff classification of bralettes from Sri Lanka
- N361062（開啟 CROSS）The tariff classification of Copenhagen stone from Brazil. Correction to ruling N352666.
- N361063（開啟 CROSS）The tariff classification of Snow Fall stone from Brazil. Correction to ruling N352667.
- N361065（開啟 CROSS）Country of origin and marking of plastic and aluminum components from China to be assembled in the United States
- N361071（開啟 CROSS）The tariff classification of PVD tool carriers from the Czech Republic
- N361080（開啟 CROSS）The tariff classification of a large-scale “Battleship” board game from China.
- N361088（開啟 CROSS）The country of origin of gas griddles from Thailand
- N361089（開啟 CROSS）The country of origin of Weber Slate 28” gas griddle from Thailand
- N361090（開啟 CROSS）The country of origin of Weber liquid propane and natural gas grills from Thailand
- N361091（開啟 CROSS）The country of origin of an automotive battery assembly
- N361092（開啟 CROSS）The tariff classification of fiberboard décor items from China
- N361093（開啟 CROSS）The tariff classification of patriotic wall signs from China
- N361094（開啟 CROSS）The tariff classification of printed wall signs from China
- N361111（開啟 CROSS）The tariff classification of gloves from Malaysia
- N361118（開啟 CROSS）The country of origin of Clobetasol Propionate Lotion 0.05%, in dosage form
- N361119（開啟 CROSS）The tariff classification of steel drainage building materials from Ukraine
- N361128（開啟 CROSS）The country of origin of infrared forehead thermometers
- N361129（開啟 CROSS）The tariff classification of a food additive for chocolate milk from Malaysia
- N361134（開啟 CROSS）The country of origin of Mary Kay Lipstick Mexico
- N361135（開啟 CROSS）The tariff classification of a solenoid housing and a valve stem from Taiwan
- N361140（開啟 CROSS）The tariff classification of a motor vehicle from Russia
- N361141（開啟 CROSS）The country of origin of a marking crayon
- N361144（開啟 CROSS）The tariff classification of an automatic dicing saw from Japan
- N361145（開啟 CROSS）The tariff classification of an automatic dicing saw from Japan
- N361150（開啟 CROSS）The tariff classification of 4 children’s sensory activity soft toys from China
- N361152（開啟 CROSS）The tariff classification of imitation meat products from the United Kingdom
- N361157（開啟 CROSS）The tariff classification of electric vessel fin stabilizer systems and a vessel steering system from Italy
- N361159（開啟 CROSS）The country of origin of Kylie Liquid Lip Kit Matte
- N361165（開啟 CROSS）The classification, country of origin, and marking of USB security tokens
- N361167（開啟 CROSS）The tariff classification of cam levers from Germany
- N361169（開啟 CROSS）Classification and eligibility for duty-free treatment under Nairobi Protocol concerning certain parts of robotic medical device from China
- N361172（開啟 CROSS）The country of origin of a tube assembly
- N361174（開啟 CROSS）The tariff classification of Berberine Chloride Dihydrate 98.5% (CAS No. 5956-60-5) in bulk powder form, from China
- N361176（開啟 CROSS）The tariff classification of the Posta and Side Prop from China
- N361182（開啟 CROSS）The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea
- N361188（開啟 CROSS）The tariff classification of a mechanical stake puller from Canada
- N361192（開啟 CROSS）The tariff classification of metal furniture from Canada
- N361194（開啟 CROSS）The tariff classification of rubber conveyor belts from Thailand
- N361196（開啟 CROSS）The country of origin of two pairs of USB wired headsets
- N361198（開啟 CROSS）The country of origin of Octal Small Form Factor Pluggable transceiver modules
- N361199（開啟 CROSS）The tariff classification of a cowboy boot cup from China
- N361201（開啟 CROSS）The tariff classification of aluminum cups and lids from Austria
- N361217（開啟 CROSS）The country of origin of refined ahiflower oil
- N361224（開啟 CROSS）The tariff classification of scrub tops and pants from Vietnam
- N361235（開啟 CROSS）The tariff classification of a steel receptacle from Japan
- N361252（開啟 CROSS）The country of origin of a thermistor
- N361263（開啟 CROSS）The country of origin of vibratory rollers
- N361275（開啟 CROSS）The tariff classification of a ductile fitting from Canada
- N361279（開啟 CROSS）The tariff classification of replacement air filters from China
- N361284（開啟 CROSS）The tariff classification of air conditioning fittings from Japan
- N361285（開啟 CROSS）The tariff classification of shear attachments from South Korea
- N361287（開啟 CROSS）The tariff classification, country of origin, and marking of ioPea Protein
- N361288（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361289（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361290（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361291（開啟 CROSS）The tariff classification of wheeled propane tanker from Mexico
- N361293（開啟 CROSS）The tariff classification of plaster drawer/cabinet pulls from Poland.
- N361295（開啟 CROSS）The tariff classification of a golf ball range collector assembly from Canada
- N361297（開啟 CROSS）The tariff classification of SILKBridge® Biointegrative Nerve Guide from Italy
- N361305（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361310（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361312（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361313（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361315（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361321（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361329（開啟 CROSS）The tariff classification of a decorative artificial wreath from China.
- N361331（開啟 CROSS）The country of origin of a thread depth tire gauge
- N361336（開啟 CROSS）The tariff classification of a wireless hub from Lithuania
- N361345（開啟 CROSS）The tariff classification of rope clamp ascenders from Taiwan and a quickdraw device from Italy
- N361360（開啟 CROSS）The country of origin of battery charger for power tools
- N361363（開啟 CROSS）The tariff classification of printed tissue paper from Vietnam
- N361364（開啟 CROSS）The tariff classification of printed tissue paper from Vietnam
- N361372（開啟 CROSS）The country of origin of inner tie rods
- N361373（開啟 CROSS）The tariff classification of a temperature control unit from South Korea
- N361383（開啟 CROSS）The tariff classification of ozone generator bag kits from China
- N361384（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361386（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361389（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361392（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361398（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361401（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361402（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361403（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361404（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N361405（開啟 CROSS）The tariff classification of metal furniture from China
- N361406（開啟 CROSS）The country of origin of digital tire pressure gauges
- N361410（開啟 CROSS）The tariff classification of a multifunctional bit from Canada
- N361412（開啟 CROSS）The country of origin of an AI hub
- N361415（開啟 CROSS）The tariff classification of textile plush decorations from China
- N361416（開啟 CROSS）The country of origin of tire gauges
- N361425（開啟 CROSS）The tariff classification of hand-held virtual reality controllers from the Philippines
- N361443（開啟 CROSS）The tariff classification of plastic letter charms from China.
- N361444（開啟 CROSS）The tariff classification of a liquid-cooled busbar from China
- N361448（開啟 CROSS）The tariff classification of Isolators from Ireland
- N361449（開啟 CROSS）The tariff classification of a women’s upper body garment from Indonesia
- N361451（開啟 CROSS）The tariff classification of a hydraulic lash adjuster and roller rocker arm assembly from South Korea.
- N361455（開啟 CROSS）The tariff classification of textile plush decorations from China
- N361463（開啟 CROSS）The country of origin of constant velocity axles
- N361492（開啟 CROSS）The country of origin of valve caps
- N361493（開啟 CROSS）The tariff classification of a spray shield from China
- N361498（開啟 CROSS）The country of origin of Estradiol Gel 0.1%, in dosage form
- N361506（開啟 CROSS）The tariff classification of hydraulic units from Italy
- N361508（開啟 CROSS）The tariff classification of Evaporated Milk from Malaysia
- N361523（開啟 CROSS）The country of origin of inflation needles
- N361531（開啟 CROSS）The country of origin of Candesartan Cilexetil and Hydrochlorothiazide Tablets USP, in dosage form
- N361538（開啟 CROSS）The tariff classification of self-adhesive vinyl sticker sets from China
- N361554（開啟 CROSS）The country of origin of Estradiol Vaginal Cream USP, 0.01% in dosage form
- N361569（開啟 CROSS）The tariff classification of outdoor patio furniture from Cambodia.
- N361571（開啟 CROSS）The tariff classification of a dynamic gas lock membrane device from the Netherlands
- N361573（開啟 CROSS）The country of origin of fiber optic patch cord assemblies
- N361595（開啟 CROSS）The tariff classification of Evaporated Milk from Yemen
- N361597（開啟 CROSS）The tariff classification of a John Deere Log Forwarder from Finland
- N361602（開啟 CROSS）The country of origin of fiber optic cables. Correction to Ruling N355902
- N361639（開啟 CROSS）The tariff classification of Nintedanib Capsules in dosage form, from India
- N361647（開啟 CROSS）The tariff classification of timing chain guide assembly from South Korea
- N361648（開啟 CROSS）The tariff classification of timing chain guide assembly from South Korea
- N361649（開啟 CROSS）The tariff classification of tensioner assembly from South Korea
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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
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