CBP 裁定摘要
CBP 在 2026年8月發布了哪些裁定？
CROSS 目前已發布、裁定日期為 2026年8月的 4 項總部裁定及 124 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。
西班牙三款Xtone瓷質陶瓷板仍歸類於6914.10.80
CBP確認NY N329628裁定,關於進口後切割成檯面及類似產品的西班牙Xtone陶瓷板。申請人主張Aria White、Carrara White及Solo White瓷板因尚未加工完成,應歸類為6914.90.80項下的陶器。CBP因實驗室測試顯示該產品符合第69章美國注釋5(a)對瓷器的定義,故維持將其歸類為6914.10.80項下的瓷器。
與誰有關： 未加工完成的陶瓷板進口商應了解,CBP根據吸水率、透光性及白度將其歸類為瓷器,無論該製品是否已完成加工。
CBP 主旨： Affirmation of NY N329628; Classification of Xtone ceramic surfaces from Spain
HTS 6914.10.80
散裝PEG 3350 USP仍歸類為3907.29.00項下的聚醚
Hampton Pharma LLC就NY N351915裁定申請覆核，該裁定涉及聚乙二醇(PEG) 3350 USP，一種散裝藥用級粉末，銷售給製造商作進一步加工。該公司主張應歸類為第2909項下的有機化學醚，或第3004項下的藥品，但CBP認定聚乙二醇化聚合物衍生物不屬於第29章範圍，且該產品並非以計量劑量包裝供零售銷售。CBP維持NY N351915裁定，將PEG 3350歸類於3907.29.00分項，該分項涵蓋初級形狀的其他聚醚。
與誰有關： 進口散裝藥用級聚乙二醇或類似聚乙二醇化聚合物中間體的進口商，應預期其產品被歸類於第39章下的聚醚類，而非有機化學品或成品藥品，除非該產品是以計量劑量包裝供零售銷售。
CBP 主旨： Affirmation of NY N351915; Tariff classification of Polyethylene Glycol (PEG) 3350 USP (CAS # 25322-68-3)
HTS 3907.29.00
CBP 拒絕關聯方混合設備進口採用首次銷售估價法
一家混合設備進口商要求CBP核准以關聯外國製造商與中間商之間的首次銷售價格作為交易價值的計算基礎。CBP認定進口商未能證明該銷售未受雙方關係影響,理由包括轉讓價格中管理費用的分攤比例不明確、製造商可依訂單量變化自行調整價格,以及缺乏交易層級的付款證明。CBP裁定,依據19 U.S.C. 1401a(b),首次銷售價格不符合估價的可接受基礎。
與誰有關： 進口商若欲對關聯供應商採用首次銷售估價法,必須提供完整的交易層級付款記錄,並證明轉讓價格公式是固定且客觀的,不受無限制的調整。
CBP 主旨： Prospective Ruling Request; First Sale
CONCACAF賽事裝備依9817.60.00稽章可免稅進口
CONCACAF就2026年至2030年間在美國及海外舉辦國際足球賽事所進口的制服、運動裝備、轉播器材、認證用品、贊助商物品及其他項目,申請免稅待遇。CBP裁定,只要該等物品不對外銷售或分發給公眾,並由CONCACAF或其供應商依正式協議代表其進口,即符合《美國協調關稅表》9817.60.00稽章下作為國際體育賽事相關進口之設備及材料的資格。CBP另裁定,日後捐贈用於慈善、遺澤或社區目的之剩餘物品,只要未再轉售或贈予公眾,仍維持免稅資格。
與誰有關： 處理CONCACAF或類似國際體育賽事裝備的進口商及供應商,可援引本裁定,依9817.60.00稽章支持免稅進口,前提是該等物品不對外公開銷售,且有適當協議記載何人代表賽事主辦方進口。
CBP 主旨： Subheading 9817.60.00, HTSUS; Equipment and Goods Related to CONCACAF
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
- N363252（開啟 CROSS）The tariff classification of a spinal fixation system, a surgical instrument system, sterilization containers, a pedicle screw, and a nut breaker from France9817.00.96
- N363602（開啟 CROSS）The tariff classification of Glide Ankle-Foot Orthosis (AFO) from China9817.00.96
未提供 HTS 編號
- N357749（開啟 CROSS）The tariff classification of bearing steel balls from Japan
- N360235（開啟 CROSS）The tariff classification of stone pavers and copings from Turkey.
- N362854（開啟 CROSS）The tariff classification of steel decorative wall hangings from Zimbabwe
- N362856（開啟 CROSS）The country of origin of an air compressor assembly
- N362874（開啟 CROSS）The tariff classification of hexane-1,3,6-tricarbonotrile (CAS No. 1772-25-4) in bulk form, from China
- N362924（開啟 CROSS）The tariff classification of a steel compression limiter from China
- N362933（開啟 CROSS）The tariff classification and country of origin of a tool set
- N362937（開啟 CROSS）The tariff classification of Fosfomycin Tromethamine for oral solution in dosage form, from Mexico
- N362938（開啟 CROSS）The tariff classification of Progesterone Capsules in dosage form, from China
- N362939（開啟 CROSS）The tariff classification of Famotidine Oral Suspension in dosage form, from India
- N362998（開啟 CROSS）The tariff classification of STERITALC® (talc) powder in dosage form, from France
- N363205（開啟 CROSS）The tariff classification, country of origin determination, and status under the United States-Mexico-Canada Agreement (USMCA) of a retractable fiberglass mesh woven screen from Canada
- N363254（開啟 CROSS）The tariff classification of a plastic rake from China
- N363286（開啟 CROSS）The country of origin of a pressure reducing valve
- N363287（開啟 CROSS）The tariff classification of self-wound aluminum foil tape from China
- N363288（開啟 CROSS）The tariff classification of Tegoprazan Tablets in dosage form, from South Korea
- N363296（開啟 CROSS）The tariff classification of a printed circuit board assembly from China
- N363316（開啟 CROSS）The tariff classification of a control panel subassembly from Mexico
- N363318（開啟 CROSS）The country of origin of electric salt and pepper grinders
- N363319（開啟 CROSS）The country of origin of fiber optic patch cord assemblies
- N363334（開啟 CROSS）The tariff classification of trackbeam and traveler components of a bridge inspection and maintenance system from Italy
- N363341（開啟 CROSS）The country of origin of Amlodipine and Atorvastatin Tablets USP, in dosage form
- N363345（開啟 CROSS）The eligibility under the United States-Mexico-Canada Agreement (USMCA) of copper and brass kitchen and bathroom sinks from Mexico
- N363347（開啟 CROSS）The country of origin and United States-Mexico-Canada Agreement eligibility of an elevator cable cleaning and lubrication system
- N363354（開啟 CROSS）The tariff classification of a wearable monitor from Japan
- N363359（開啟 CROSS）The tariff classification of an eye injector from China
- N363374（開啟 CROSS）The country of origin of Voriconazole Tablets, USP in dosage form
- N363384（開啟 CROSS）The tariff classification of a men’s faux leather jacket from China
- N363389（開啟 CROSS）The tariff classification of a fire resistant case from China
- N363416（開啟 CROSS）The tariff classification of swivel casters from China
- N363425（開啟 CROSS）The tariff classification of a paper party decoration from China.
- N363426（開啟 CROSS）The tariff classification of a paper party decoration from China.
- N363447（開啟 CROSS）The tariff classification of Halloween decorations from China.
- N363448（開啟 CROSS）The country of origin of Norelgestromin and Ethinyl Estradiol Transdermal System (Patch)
- N363450（開啟 CROSS）The country of origin of Emtricitabine and Tenofovir Disoproxil Fumarate Tablets in dosage form
- N363463（開啟 CROSS）The country of origin of RF Connectors and Adapters
- N363464（開啟 CROSS）The tariff classification of smoked quail eggs from South Korea
- N363468（開啟 CROSS）The tariff classification of a digital signal processor from China
- N363470（開啟 CROSS）The tariff classification of earrings from Hungary
- N363472（開啟 CROSS）The tariff classification of gas storage cylinders from Spain
- N363473（開啟 CROSS）The tariff classification of an Alpha Eagle from Italy
- N363476（開啟 CROSS）The tariff classification of a RoboMIDI and RoboMAX from Italy
- N363478（開啟 CROSS）The tariff classification of an aluminum corner bracket, a cast rail bracket, a rail splice, and a 3-way rail connector from Vietnam
- N363486（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N363487（開啟 CROSS）The tariff classification of hydraulic units from Italy
- N363491（開啟 CROSS）The tariff classification of stainless-steel nails from India
- N363492（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N363495（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N363505（開啟 CROSS）The tariff classification of generic pouches from Canada
- N363506（開啟 CROSS）The tariff classification of notebooks with charging wireless charging from China
- N363509（開啟 CROSS）The tariff classification of stainless steel tubes from France
- N363513（開啟 CROSS）The country of origin of a battery pack
- N363514（開啟 CROSS）The tariff classification of the “MOZA R3 Direct Drive Racing Simulator Kit (PC Version)” from China.
- N363520（開啟 CROSS）The tariff classification of particle board blocks from China
- N363522（開啟 CROSS）The tariff classification of four cellphone cases from Canada.
- N363531（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N363534（開啟 CROSS）The tariff classification of a costume from China and Vietnam.
- N363538（開啟 CROSS）The tariff classification of a power bank from China
- N363545（開啟 CROSS）The tariff classification of a sign frame from Vietnam
- N363546（開啟 CROSS）The tariff classification of a Nasal Atomizer Assembly from China.
- N363548（開啟 CROSS）The tariff classification of a women’s clog shoe from China
- N363549（開啟 CROSS）The tariff classification of a Clay Crafting Kit from Australia
- N363550（開啟 CROSS）The tariff classification of dental loupes from Israel
- N363551（開啟 CROSS）The tariff classification of paper cap from South Korea
- N363554（開啟 CROSS）The country of origin of a red heat bulb
- N363560（開啟 CROSS）The country of origin of carbon fiber products.
- N363561（開啟 CROSS）The tariff classification and country of origin of an Industrial Pitless unit
- N363562（開啟 CROSS）The tariff classification of a semiconductor photolithography wafer stage module from the Netherlands
- N363583（開啟 CROSS）The tariff classification of hydronic boilers from Canada
- N363585（開啟 CROSS）The tariff classification of vaporizer kits and components from China
- N363600（開啟 CROSS）The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a grain hopper bin with a hopper cone bottom
- N363601（開啟 CROSS）Classification and Country of Origin Determination for a Backpack; Substantial Transformation
- N363607（開啟 CROSS）The country of origin of RJ45 Patch Cords
- N363608（開啟 CROSS）The country of origin of HDMI cable assemblies
- N363610（開啟 CROSS）The country of origin of a retractable hose reel with hose
- N363613（開啟 CROSS）The tariff classification of handmade decorative wall hanging from Poland
- N363640（開啟 CROSS）The tariff classification of foldable cushioned play mat from China
- N363641（開啟 CROSS）The country of origin marking and classification of pendants from Canada
- N363645（開啟 CROSS）The tariff classification of a side-by-side vehicle from Mexico
- N363652（開啟 CROSS）The tariff classification of toy minifigure apparel from Spain
- N363690（開啟 CROSS）The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan
- N363700（開啟 CROSS）The country of origin of a LiDAR Module
- N363701（開啟 CROSS）The tariff classification and marking of a plush teddy bear from China
- N363702（開啟 CROSS）The tariff classification of a refrigerant receiver tank from Italy
- N363764（開啟 CROSS）The country of origin of an iron decoration from Cambodia.
- N363765（開啟 CROSS）The country of origin of an iron decoration from Cambodia.
- N363777（開啟 CROSS）The tariff classification of the Gabi System from Romania
- N363784（開啟 CROSS）The tariff classification of a film cell wall display from the United Kingdom
- N363787（開啟 CROSS）The tariff classification of a 2000 Subaru Impreza WRX STI from Japan
- N363799（開啟 CROSS）The tariff classification of metal furniture from the United Kingdom
- N363801（開啟 CROSS）The tariff classification of metal furniture from the United Kingdom
- N363802（開啟 CROSS）The tariff classification of metal furniture from the United Kingdom
- N363803（開啟 CROSS）The tariff classification of a crankshaft position sensor from Japan
- N363804（開啟 CROSS）The tariff classification of metal furniture from Germany
- N363815（開啟 CROSS）The tariff classification of a textbook from India
- N363817（開啟 CROSS）The country of origin marking of brake pads
- N363820（開啟 CROSS）The tariff classification of Dried Poppy Heads from the United Kingdom
- N363841（開啟 CROSS）The tariff classification of infrared heat shrink machine from Germany
- N363845（開啟 CROSS）The tariff classification of polyethylene glycol powder from Switzerland
- N363847（開啟 CROSS）The tariff classification of a new electric vehicle from South Korea
- N363856（開啟 CROSS）The country of origin of origin of a basin wrench
- N363868（開啟 CROSS）The tariff classification of a wooden pet crate from China
- N363879（開啟 CROSS）The tariff classification of hydraulic hose fittings from various countries
- N363892（開啟 CROSS）The tariff classification of a mobile container carrier from China
- N363893（開啟 CROSS）The country of origin of fiber optic patch cord assemblies
- N363896（開啟 CROSS）The country of origin of an automotive power window switch assembly
- N363912（開啟 CROSS）The tariff classification of electrical cables fitted with connectors from Mexico
- N363922（開啟 CROSS）The tariff classification of a mobility scooter from China
- N363923（開啟 CROSS）The tariff classification of a vibrating sound conversion device from China
- N363947（開啟 CROSS）The tariff classification of a paperboard counter display unit from China
- N363956（開啟 CROSS）The tariff classification of a tape measure from China
- N363957（開啟 CROSS）The tariff classification of kneepads from Vietnam
- N363961（開啟 CROSS）The tariff classification of a paper flower-making kit from Italy
- N363965（開啟 CROSS）The tariff classification, country of origin, and marking of a woven polypropylene bag from India
- N363968（開啟 CROSS）The tariff classification of a wooden cutting board from China
- N363971（開啟 CROSS）The tariff classification of a CNC horizontal turning-milling machine from Taiwan
- N363976（開啟 CROSS）The tariff classification of a dog walking kit from China
- N363985（開啟 CROSS）The country of origin of thermal paper rolls
- N363986（開啟 CROSS）The country of origin of thermal paper rolls
- N364038（開啟 CROSS）The tariff classification of a power cable from the Netherlands
- N364050（開啟 CROSS）The tariff classification of a concrete sprayer from Finland
- N364227（開啟 CROSS）The tariff classification of buffing towels from China
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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