An importer can use fallback methods of valuation for replacement parts or refurbished items when it reasonably does not have access to pricing information, CBP headquarters said in a recently released ruling. In HQ H321592, dated Feb. 4 and publicly released June 6, CBP ruled that used goods returned to the U.S. after undergoing repairs abroad can be appraised using straight-line depreciation and cost of repairs and that replacement goods imported into the U.S. pursuant to a warranty claim can be appraised using the transaction value of similar new goods.
The Customs Rulings Online Search System (CROSS) was updated June 7 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):
The Customs Rulings Online Search System (CROSS) was updated May 31 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):
The Customs Rulings Online Search System (CROSS) was updated May 25 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):