Newly Released CBP HQ Rulings on Dec. 11
The Customs Rulings Online Search System (CROSS) was updated Dec. 11 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H328199: USMCA Eligibility; Diluted Crude Oil
| Ruling: The diluted crude oil will be eligible for preferential tariff treatment under the USMCA when imported from Canada into the U.S., provided the percentage requirements of the diluent are met. |
| Issue: Whether diluted crude oil is eligible for preferential tariff treatment under the USMCA when it is imported from Canada into the U.S. |
| Item: Diluted crude oil, containing a blended ratio of less than 40% diluent with a 0.9265 KG/L density @ 15 degrees Celsius and API gravity testing at 21.1, which is within the typical heavy crude range. In most cases, the diluent percentage did not exceed 28% which is within the allowable range under the USMCA rules of origin. |
| Reason: The tariff shift rule set forth in GN 11(o)/27(6) is met because the unknown-origin diluent constitutes less than 40% volume and is classified under heading 2709. |
| Ruling Date: Nov. 2, 2022 |