• 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 223885
• Sep 22, 1992

• Type: Same Condition Drawback • HTSUS:
  

Application for Further Review of Protest No. 2002-91-000837; Fungibility of Crude Peanut Oil for 19 U.S.C. 1313(j)(2)

• HQ 222097
• Jul 03, 1990

• Type: Drawback (Same Condition) • HTSUS:
  

Request For Further Review of Protest No. 1303-000295, Dated August 25, 1989; Drawback right to receive payment; Clerical error; Agent has no greater rights than his principal in protest procedures.