The Customs Rulings Online Search System (CROSS) was updated Sept. 1 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):
Operations including the oiling of a machine, the fitting of a transformer to adjust electrical voltage and the uploading of software patches to a machine tool do not constitute manufacturing or use, and do not render the machine tool ineligible for unused merchandise drawback, CBP said in a recent ruling. The operations do not transform the machine tools into a new product but merely make them operational for the end customer, CBP told Knuth Machine in HQ H290897, issued July 28 and publicly released Aug. 26.