• HQ H302869
• Nov 30, 2021

• Type: where physical possession is not required, such as when goods are in bailment. BMW NA points to the statutory language for same condition drawback that was in place in 1985, when Customs issued C.S.D. 85-52 (Aug. 16, 1985). That provision, 19 U.S.C. § 1313(j)(2), provided that the goods be in “possession of the party claiming drawback.” As explained above, CBP has consistently interpreted this language to mean that the owner of the goods retains dominion and control over the goods while the goods are entrusted to another, the bailee, not that the bailee, such as an FTZ operator has any rights to the goods beyond that of a bailee. • HTSUS:
   Related:   225166; 225228; 222500; 224103; 229338; 229826; 224541; 229838; 251666; H236882; H253748   

BMW of North America Request for Determination of Eligibility of Motor Vehicles for Substitution Unused Merchandise Drawback under 19 U.S.C. § 1313(j)(2); Possession; Foreign Trade Zone Operator

• HQ H283749
• May 01, 2017

• Type: of domestic and imported goods, e.g., lubricating oil additives [or oil equipment parts], are ‘commercially interchangeable’ for purposes of substitution, unused merchandise drawback.” See HQ 228810 (November 6, 2000). However, CBP is able to rule that specific parts within a category of goods are commercially interchangeable if each part is capable of satisfying the requirements for a finding commercial interchangeability. See HQ H268179 (October 11, 2016). • HTSUS:
   Related:   228810; 229838; 228580; 228519; 228211; 225483; 227473; 230172; H048135; H122535; H268179; H074002; H030097; H090065; H174276   

Weatherford Artificial Lift Systems Request for a determination of commercial interchangeability under substitution unused merchandise drawback; 19 U.S.C. § 1313(j)(2); Oil Equipment Parts.

• HQ H219828
• Aug 27, 2014

• Type: Drawback • HTSUS:
   Related:   227859   

Application for Further Review of Protest No 4601-11-101872 concerning a claim for drawback on merchandise destroyed in a warehouse fire.

• HQ H240038
• Jun 16, 2014

• Type: Drawback • HTSUS:
   Related:   223076; 230037   

Application for Further Review of Protest No 4601-11-100942 concerning a claim for unused merchandise drawback

• HQ H128998
• May 28, 2013

• Type: Drawback • HTSUS:
   Related:   729365; 967925; 563211   

Internal Advice; Unused Merchandise Substitute Drawback

• HQ H220535
• Apr 05, 2013

• Type: Drawback • HTSUS:
   Related:   H074002; H190457; 228519; 228580; H048135; H122535; H090065; H030097   

Unused Merchandise Substitute Drawback Ruling Request for Diiodomethyl-P-Tolysulfone, also known as DMTS, also known as Amical 48

• HQ H174276
• Jul 03, 2012

• Type: Drawback • HTSUS:
   Related:   228580; H048135; H122535; H090065; H030097; H074002; H106515   

Unused Merchandise Substitute Drawback Ruling Request

• HQ H190457
• Jun 11, 2012

• Type: Drawback • HTSUS:
   Related:   228580; 228655; 227220; H048135; H122535; H090065; H074002   

Unused merchandise drawback; Commercial interchangeability; 19 C.F.R. §191.32(c); 19 U.S.C. §1313(j)(2); Butyl Acrylate.

• HQ H150758
• Jun 04, 2012

• Type: Drawback • HTSUS:
   Related:   H048135; H122535; H090065; H074002   

BASF Corporation; Commercial interchangeability; 19 C.F.R. §191.32(c); 19 U.S.C. §1313(j)(2); Boscalid Technical.

• HQ H153066
• May 31, 2012

• Type: Drawback • HTSUS: