Newly Released CBP HQ Rulings Oct. 20
The Customs Rulings Online Search System (CROSS) was updated Oct. 20 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):
H332331: Bonded warehouse; manipulation; 19 U.S.C. § 1562; 19 C.F.R. § 19.8; 19 C.F.R. § 19.11
| Ruling: Boyd Corporation is required to submit CBP Form 3499 for every instance of examination of merchandise imported into a Class 3 bonded warehouse pursuant to 19 C.F.R. § 19.8 |
| Issue: Whether inspecting and taking notes on the contents of imported merchandise constitutes "manipulation" in the context of 19 U.S.C. § 1562 and whether Boyd Corp. is required to submit CBP Form 3499 for every instance of examination of merchandise imported into a Class 3 bonded warehouse. |
| Items: Imported merchandise kept in a Class 3 bonded warehouse. Boyd Corp. plans to examine the imported packages at the warehouse for classification purposes and record serial numbers of the imported machinery and equipment. After examination, the packages will be resealed. Boyd argues that these operations do not constitute manipulation for purposes of 19 U.S.C. § 1562. Therefore, Boyd argues it is not required to file CBP Form 3499, “Application and Approval to Manipulate, Examine, Sample or Transfer Goods” for every instance of examination because its operation does not amount to manipulation. |
| Reason: Only repacking is considered to be a manipulation. Importers may examine, sample, repack or transfer merchandise in a bonded warehouse if an application for these operations is approved by the port director on CBP Form 3499. |
| Ruling Date: Sept. 28, 2023 |