• HQ H240986
• Jan 08, 2014

• Type: of restricted merchandise and no refund of duty is permitted. (See Columbia Co. v. United States, 9 Cust. Ct. 179 (1942); C.D. 688, which held that "where Chinese wine was not per se inadmissible, but was subject to detention until packed in containers which complied with the internal revenue regulations, it was not prohibited merchandise.") • HTSUS:
   Related:   225115; 221669; W231396   

Duty refunds for shrimp contaminated with salmonella under 19 U.S.C. § 1558

• HQ H239257
• Jul 25, 2013

• Type: of restricted merchandise and no refund of duty is permitted. (See Columbia Co. v. United States, 9 Cust. Ct. 179 (1942); C.D. 688, which held that "where Chinese wine was not per se inadmissible, but was subject to detention until packed in containers which complied with the internal revenue regulations, it was not prohibited merchandise.") • HTSUS:
   Related:   225115; 221669; W231396   

Sterling International Mercantile; internal advice on protest 4601-12-102142

• HQ H112456
• Jun 17, 2013

• Type: Internal Advice, Temporary Importation Under Bond • HTSUS:
   Related:   229200; 231702   

-exported or destroyed under Customs supervision within the bond period.”

• HQ 230776
• Aug 10, 2005

• Type: Internal Advice • HTSUS:
   Related:   230119; 230172; 230098; 230207; 229826; 229838; 229305; 228261; 228898; 227627   

Commercial interchangeability; 19 C.F.R. § 191.51(e)(1); internal advice; 19 C.F.R. § 177.11; abandoned drawback claim; 19 U.S.C. § 1313(r)(1); completed drawback claim; 19 C.F.R. § 191.51(a)(1); perfected drawback claim; evidence of commercial interchangeability; Merchandise Processing Fee; Harbor Maintenance Tax; Texport Oil Co. v. United States, 185 F.3d 1291 (Fed. Cir. 1999); Miscellaneous Trade and Technical Corrections Act of 2004.