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ARTICLE · 14 AUGUST 2024

A Head Scratcher

Braumiller Group (Dallas)
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US Customs & Border Protection (CBP) Headquarters ruling H327577 of May 8, 2024 dealt with an unusual set of circumstances and produced some unusual results.

United StatesInternational Law
Bruce H. Leeds
Bruce H. Leeds
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US Customs & Border Protection (CBP) Headquarters ruling H327577 of May 8, 2024 dealt with an unusual set of circumstances and produced some unusual results.

The ruling involved a plant fertilizer product sold under the Hyshield brand and imported from Canada. It was classified on entry under 3101.00.00 or 3105.10.00 depending on the weight of the packaging. The importer, Sipco Innovations, filed a 1520(d) claim stating that it was eligible for duty free treatment under the US-Mexico-Canada (USMCA) Free Trade Agreement. The CBP CEE denied the claim and liquidated the entry as country of origin China and classified under 3913.90.20. It was subject to a 5.8% duty, the Merchandise Processing Fee, and the Section 301 25% duty on products of China. Sipco filed a protest against this assessment and it wound up in CBP Headquarters for a decision.

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