Executive Summary
This report provides a comprehensive overview of recent U.S. Customs and Border Protection (CBP) rulings and decisions from late March 2026. The information was gathered from the CROSS (Custom Rulings Online Search System) database and official CBP publications.
Recent CBP Rulings Summary Table:
| Ruling/Case Number | Date | Type | Summary (3 Lines) |
| H302977 | 3/30/2026 | Classification Ruling | Classification of Subaru Sambar Van and Suzuki Every: CBP is determining the proper classification of the 1992 Subaru Sambar Van and 1990 Suzuki Every microvans under HTSUS heading 8703 (motor vehicles principally designed for the transport of persons) or 8704 (motor vehicles for the transport of goods). The ruling involves vehicles with seating for passengers but lacking a barrier between passenger and cargo areas, classified under HTSUS 8703.21.00 or 8704 depending on design features. CBP concluded these vehicles are classified under heading 8703 as they are principally designed for passenger transport, based on structural features and intended use. |
| H354096 | 3/27/2026 | Classification Ruling | Orthopedic Appliance Classification of Foot Drop Sock: CBP is reconsidering and ultimately classifying the Sstep Foot Drop Sock as an orthopedic appliance under HTSUS 9021.10.00 rather than hosiery under HTSUS 6115.96.60 or as an article for the handicapped under HTSUS 9817.00.96. The item is an ambulatory aid designed to lift the forefoot and stabilize the ankle for individuals with foot drop, featuring an adjustable cable support system and specialized sock construction. This classification recognizes the product as a medical orthopedic appliance benefiting physically handicapped persons, impacting duty treatment and eligibility. |
| H341926 | 3/27/2026 | Exclusion Order | General Exclusion Order Enforcement on Toner Cartridges: CBP is issuing a ruling enforcing a General Exclusion Order (GEO) under 19 U.S.C. § 1337 to exclude certain TN830 “compatible” toner cartridges from entry into the U.S. The items involved are Type A and Type B toner cartridges imported by seven accused infringers, subject to Investigation No. 337-TA-1174 and covered by multiple patent claims. Due to sufficient notice and failure of the accused parties to respond, CBP finds them in default, affirming exclusion of these infringing cartridges from U.S. commerce. |
| H338845 | 3/27/2026 | Classification Ruling | Classification of Restroom Dispenser Assemblies and Covers: CBP is ruling on the proper classification of various restroom dispenser assemblies and air freshener dispenser covers. Items include inline auto drip dispensers, automatic and manual soap/sanitizer dispensers, clean seat dispensers, and air freshener covers classified under HTSUS 3926.90.99, 8424.90.90, and related subheadings. The key determination is that inline auto drip and clean seat dispensers are classified as parts under 8424.90, automatic and manual dispensers remain under 3925, and air freshener covers remain classified under 3926, affecting duty treatment and protest outcomes. |
| H342474 | 3/27/2026 | Country of Origin | LED Display Cabinet Classification and Origin Determination: CBP is classifying the Verona Crystal LED Display Cabinet under HTSUS 8528.59 as “Other” monitors and determining its eligibility for USMCA preferential tariff treatment. The cabinet, assembled in Mexico from non-originating materials including LED modules and metal frames from China, qualifies as originating under USMCA due to tariff shift rules, with Mexico as the country of origin for marking and Section 301 purposes. This ruling impacts duty treatment and marking requirements for importers of these display cabinets. |
| H335828 | 3/27/2026 | Classification Ruling | Freight and Insurance Charges Valuation Determination: CBP is issuing an internal advice ruling on whether certain freight and insurance charges can be excluded from the transaction value of imported frozen and dehydrated herbs and vegetables. The ruling involves merchandise imported under CIF terms with related charges documented but lacking sufficient evidence linking payments to specific entries, under 19 U.S.C. § 1401a and 19 C.F.R. §§ 141.86, 141.90, and 152.103. CBP determined that without verifiable proof that freight and insurance costs were included in the price paid, these charges cannot be deducted from the transaction value for customs valuation purposes. |
| H354124 | 3/26/2026 | Classification Ruling | Limited Exclusion Order Enforcement: CBP is issuing a ruling enforcing a Limited Exclusion Order (LEO) pursuant to an ITC Investigation No. 337-TA-1415 under Section 337, 19 U.S.C. § 1337. The ruling involves certain pre-stretched synthetic braiding hair and packaging subject to the LEO issued due to patent infringement claims under U.S. Patent Nos. 10,786,026; 10,945,478; and 10,980,301. The key impact is that these articles are excluded from entry into the U.S., and CBP rulings or decisions conflicting with the ITC’s determinations are modified or revoked by operation of law. |
| H347000 | 3/26/2026 | Classification Ruling | Power Supplies for Handicapped Devices Classification: CBP is affirming the classification of Flexitouch Plus power supplies under HTSUS 8504.40.95 with an additional 25% Section 301 duty, denying eligibility for duty exemption under HTSUS 9817.00.96. The items involved are custom-made power supplies for medical devices used by physically handicapped persons, specifically for the Flexitouch Plus pneumatic compression device. CBP determined that these power supplies are not “specially designed” for the handicapped to a degree that distinguishes them from general-use power adapters, thus not qualifying for the duty-free treatment under the Nairobi Protocol provisions. |
| W545609 | 3/26/2026 | Classification Ruling | Valuation of Imported Base Chemical Under Requirements Contract: CBP is determining the appropriate appraisement method for imported base chemical under a requirements contract where transaction value is not acceptable. The ruling involves valuation of a base chemical imported under HTSUS provisions, focusing on payments made under a Purchase and Sale Agreement including provisional prices and profit-sharing payments. CBP concludes that transaction value is unacceptable due to price uncertainty, computed value is inapplicable due to lack of profit data, and the fallback method must be used, including all payments made to the seller as part of the price actually paid or payable. |
| H322158 | 3/24/2026 | Classification Ruling | Drawback Eligibility and Accounting Method for Eyewear Exports: CBP is ruling on the permissibility of using an approved accounting method, specifically the low-to-high blanket method under 19 C.F.R. § 190.14, to identify drawback-eligible unsold eyewear commingled with returned merchandise for claiming unused merchandise drawback under 19 U.S.C. § 1313(j)(1). The items involved are non-prescription eyewear imported by Safilo USA Inc., tracked by SKU, with drawback claims related to exports to Canada, under the relevant drawback and accounting regulations. CBP determined that unsold eyewear that has never been sold or used is eligible for drawback, the inventory is fungible for accounting purposes, and the proposed accounting method may be used to distinguish and claim drawback only on unused merchandise. |
| H354023 | 3/24/2026 | Exclusion Order | Limited Exclusion Order Enforcement and Non-Infringement Ruling: CBP is issuing an administrative ruling determining that Ultrahuman’s redesigned Ring Pro smart wearable device is not subject to the Limited Exclusion Order (LEO) issued under Investigation No. 337-TA-1398 for infringement of U.S. Patent No. 11,868,178. The ruling involves smart ring wearable devices classified under the LEO targeting smart wearable devices, systems, and components thereof infringing claims 1, 2, and 12-14 of the ’178 patent. CBP finds Ultrahuman has met its burden to show the redesigned ring does not infringe the patent claims and thus is not excluded from entry, subject to compliance with certification and notification requirements. |
| H344639 | 3/24/2026 | Exclusion Order | Limited Exclusion Order Enforcement for Movable Barrier Operator Systems: CBP is issuing an administrative ruling to enforce a Limited Exclusion Order (LEO) under Section 337 of the Tariff Act of 1930 related to certain movable barrier operator systems and components. The items involved are garage door operators (GDOs) infringing U.S. Patent No. 7,755,223, subject to exclusion from entry under the HTSUS provisions applicable to such products. The key determination confirms that these infringing products, manufactured or imported by Nortek and affiliates, are excluded from U.S. entry for consumption unless licensed by the patent owner, consistent with the ITC’s investigation and Federal Circuit rulings. |
| H351104 | 3/24/2026 | Exclusion Order | Limited Exclusion Order Enforcement for Liquid Coolers: CBP is enforcing a limited exclusion order issued by the U.S. International Trade Commission under Investigation No. 337-TA-1394, prohibiting the importation of certain liquid coolers for electronic components that infringe specified patents. The items covered include liquid coolers, components thereof, and products containing same, subject to exclusion under 19 U.S.C. § 1337, with no specific HTSUS codes provided in the ruling. The key impact is that infringing liquid coolers manufactured or imported by specified respondents are excluded from entry into the U.S. unless licensed by the patent owner or otherwise permitted by law. |
| H330451 | 3/24/2026 | Classification Ruling | Coated Textile Fabrics Classification: CBP is issuing a classification ruling on thirty styles of coated textile fabrics imported from Taiwan, addressing protests against prior classifications. The items involve HTSUS codes 3921.12.11, 3921.12.15, 5903.10.10, 5903.10.20, and 6001.92.00, covering fabrics coated with polyvinyl chloride or polyurethane. The key determination distinguishes fabrics with over 70% plastic content classified under chapter 39 (3921) versus those classified under chapter 59 (5903), impacting applicable duty rates and Section 301 tariff treatment. |
| N358829 | 3/24/2026 | Classification Ruling | Luxury Pack Book Set Classification: CBP is classifying the individual components of a multi-item book set separately rather than as a single set under various HTSUS codes including 4901.99.0070 for the hardbound book and 4820.10.2060 for the notebook. The ruling covers items such as books, notebooks, printed materials, envelopes, a magnifying glass, a bookmark, and a decorative paperboard box. CBP determined the items do not share a single purpose or activity, so the set lacks essential character and must be classified by individual components, affecting duty rates accordingly. |
| N358965 | 3/24/2026 | Classification Ruling | Mechanical Tensioning Device Classification and Duty Exemption: CBP is classifying the Click Reel mechanical tensioner under HTSUS 8479.89.9599 (2.5% duty) and the Lamination Collar with Dummy under HTSUS 8479.90.9596 (duty-free), rejecting classification under orthopedic appliances (9021.10.0090). Both items are specially designed for prosthetic/orthotic use and qualify for duty-free treatment under HTSUS 9817.00.96 as articles for the benefit of the physically handicapped. This ruling clarifies the devices are distinct mechanical appliances, not parts of orthopedic devices, but are eligible for duty exemption due to their specialized use and marketing. |
| N358980 | 3/24/2026 | Classification Ruling | Therapeutic Foot Massager Classification: CBP is classifying the RestoreLab therapeutic vibration foot massager under HTSUS 9019.10.2045 as an electrically operated massage apparatus. The item is a compact, stationary foot and limb massager powered by a regular AC power cord from China. This classification confirms a duty-free rate and clarifies the appropriate subheading for import compliance. |
| N359190 | 3/24/2026 | Classification Ruling | Wooden Furniture Classification: CBP is classifying certain wooden floor and wall mounted display units as “Other wooden furniture” under HTSUS 9403.60.8093. The items include the “Essence,” “Elmwood,” and “Cabico” display units made of wood, plywood, and particleboard, designed for storage and display of samples. CBP determined these are functional furniture articles, not manufacturer samples, and classified them accordingly with a duty rate of free. |
| N359267 | 3/24/2026 | Classification Ruling | Lens Manipulator Module Classification: CBP is classifying the FlexWave Module, a lens manipulator used in semiconductor photolithography systems, under HTSUS 8486.90.0000 as a part/accessory of machines for semiconductor manufacture. The item includes integrated heating, cooling, sensors, and electronics that function inseparably with the photolithography scanner’s lens apparatus. This classification excludes it from subheading 8486.20.0000 and results in a duty-free rate. |
| N359288 | 3/24/2026 | Classification Ruling | XLR Connector Classification: CBP is classifying a 5 Pin XLR connector used in aviation headsets under HTSUS 8536.69.4020. The item is a cylindrical multicontact electrical connector designed to connect aircraft intercoms to headset control boxes. The classification results in a duty-free importation rate. |
Key Database Information
The CROSS database was recently updated with over 260 new or modified rulings in the last 30 days. The rulings in this report represent the most recent and significant decisions from Headquarters (HQ) and New York (NY) offices.
Recommendations for eezyImport Clients
- Review Classification Changes: Clients importing vehicles, electronics, or textiles should review the recent HQ classification rulings to ensure their current HTSUS codes remain accurate.
- Monitor Exclusion Orders: Several new Limited Exclusion Orders (LEOs) and General Exclusion Orders (GEOs) have been issued regarding electronic components and toner cartridges. Importers of these goods must ensure their supply chains do not violate these orders.
- Update Compliance Programs: Ensure internal compliance manuals reflect the latest CBP interpretations, particularly regarding complex assemblies and multi-component items.
