Internal Advice 10/94; carrying cases; sale for exportation; Nissho Iwai American Corp v. United States; Synergy SportInternational, Ltd. v. United States; HRL's 545144; 545271;545320; presumption that transaction value is based on the pricethe importer paid
The full text of this ruling lives on CBP’s site. Read 545648 on rulings.cbp.gov › We store full decision text for the regime-relevant slice (rulings citing an IEEPA / 301 / 232 overlay); this one isn’t in it.
Source: CBP Customs Rulings Online Search System (CROSS, rulings.cbp.gov). A ruling is CBP’s binding answer to an importer’s classification question — precedent for similar goods, not a determination about yours; a licensed customs broker confirms the correct classification.
HQ 545648 — Internal Advice 10/94; carrying cases; sale for exportation; Nissho Iwai American Corp v. United States; Synergy SportInternational, Ltd. v. United States; HRL's 545144; 545271;545320; presumption that transaction value is based on the pricethe importer paid