Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Flexible Printed Circuit Boards are legally classifiable as printed circuits formed on insulating bases, and therefore fall under Tariff Item 8534 00 00; this classification is supported by the definition of printed circuits excluding active elements and by HSN explanatory notes. The mandatory rule that parts falling within a specific heading of Chapters 8485 must be classified under that heading precludes treating such items as parts of aerials, with the operative effect that classification under 8517 is impermissible. An advance ruling may be issued for ongoing import activities and, where classification is contested, the importer may seek a change of classification on merits without estoppel.
Flexible Printed Circuit Boards are legally classifiable as printed circuits formed on insulating bases, and therefore fall under Tariff Item 8534 00 00; this classification is supported by the definition of printed circuits excluding active elements and by HSN explanatory notes. The mandatory rule that parts falling within a specific heading of Chapters 8485 must be classified under that heading precludes treating such items as parts of aerials, with the operative effect that classification under 8517 is impermissible. An advance ruling may be issued for ongoing import activities and, where classification is contested, the importer may seek a change of classification on merits without estoppel.
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