Executive Summary
This report provides a comprehensive overview of recent U.S. Customs and Border Protection (CBP) rulings and decisions from May 2026. The information was gathered from the CROSS (Custom Rulings Online Search System) database and official CBP publications. The CROSS database was last updated on May 20, 2026 with 45 new rulings, bringing the total number of searchable rulings to 220,855.
Recent CBP Rulings Summary Table
| Ruling/Case Number | Date | Type | Summary (3 Lines) |
| H358368 | May 15, 2026 | Classification Ruling | Country of Origin; Finished Leather: The ruling concerns the country of origin of U.S. origin wet blue hides further processed in Italy into finished leather. CBP determined that the processing in Italy did not result in a substantial transformation, thus the country of origin remains the United States. The practical impact for importers is that the finished leather retains its U.S. origin, which may affect duty applicability under HTSUS Chapter 98. |
| H350905 | May 13, 2026 | Classification Ruling | Transaction Value; Transaction Value of Identical or Similar Merchandise; Imported Aircraft Engine Parts; No Sale: This ruling addresses the valuation of aircraft engine components imported into the United States under specific contractual arrangements. The key determination is that the Maintenance, Repair, and Overhaul (MRO) shop’s “purchase” and subsequent “sale” of parts back to the Manufacturer does not constitute a sale for transaction value purposes. This decision impacts importers by clarifying that the transaction value for these parts should be based on the Manufacturer’s cost, rather than the MRO’s internal transactions, affecting duty calculations. |
| H347696 | May 13, 2026 | Valuation Ruling | Method of appraisement for reusable transport tanks: This ruling concerns the method of appraisement for reusable transport tanks used for transporting drug substances and medicines internationally. The key CBP determination is that the proposed methodology of using an annual average net book value (AANBV) under the fallback method is acceptable. This provides a practical impact for importers by allowing them to use a depreciated value for customs valuation of reusable transport tanks. |
| H349649 | May 11, 2026 | Valuation Ruling | “First sale” appraisement; imported automotive parts: This ruling concerns the valuation of imported automotive parts into the United States. CBP determined that the ‘first sale’ transaction value between the unrelated manufacturer and middleman may be used for appraisement purposes. This allows the importer to use a lower transaction value for duty calculation, potentially reducing import costs. |
| N360628 | May 08, 2026 | Classification Ruling | The classification, origin, marking, and eligibility under subheading 9802.00.5060 on gold jewelry.: This ruling concerns the classification, origin, marking, and eligibility of 10K and 14K gold jewelry with lab-grown diamonds. CBP determined that the gold jewelry is considered a product of the United States due to substantial transformation occurring there, and the foreign processing is acceptable for subheading 9802.00.5060. The general rate of duty for the gold jewelry under HTSUS 7113.19.50 is 5.5 percent ad valorem, with potential partial or complete duty exemption under 9802.00.5060 for returned articles. |
| N361291 | May 7, 2026 | Classification Ruling | The tariff classification of wheeled propane tanker from Mexico: The ruling concerns a wheeled propane tanker, schematic drawing LL74001050001, designed for pumping and extracting propane fluid. The CBP determined the applicable subheading for the propane tanker is 8716.31.0000 Harmonized Tariff Schedule of the United States (HTSUS). The general rate of duty for this product will be Free. |
| N361129 | May 7, 2026 | Classification Ruling | The tariff classification of a food additive for chocolate milk from Malaysia: The product under review is Palsgaard® ChoMilk 150, an additive used in the production of chocolate milk. CBP determined that Palsgaard® ChoMilk 150 is classified under subheading 3824.99.9397, HTSUS. The general rate of duty for this product will be 5 percent ad valorem. |
| N361030 | May 7, 2026 | Classification Ruling | The tariff classification of presentation receivers from Australia: The ruling concerns the tariff classification of Vivi 200 Series boxes, Models VWP-205-16 and VWP-210-16, which are receiver units for sharing information within a system. CBP determined that the Vivi 200 Series boxes are classified under HTSUS subheading 8517.62.0090 as other apparatus for the transmission or reception of voice, images, or other data. The general rate of duty for these items will be Free, providing a favorable import condition for importers. |
| N360973 | May 7, 2026 | Origin | Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift: This ruling concerns the country of origin determination for decorative pillows. CBP determined that the country of origin for the decorative pillows is China. The practical impact for importers is that these goods will be subject to duties based on China as the country of origin. |
| N360787 | May 7, 2026 | Classification Ruling | The tariff classification of an autonomous tractor from Canada: The Korechi Pik’r, an autonomous robotic tractor designed to tow a golf ball collector, is being classified. The CBP determined that the applicable subheading for the Korechi Pik’r tractor is 8701.91.5000, HTSUS. The general rate of duty for the Korechi Pik’r tractor will be Free. |
| N360785 | May 7, 2026 | Classification Ruling | The tariff classification of ramp segments for accessibility ramps from China: The items under consideration are ramp segments for Roll-A-Ramp’s A45237 series of accessibility ramps. The ramp segments are classifiable in heading 7616, HTSUS, specifically under subheading 7616.99.5190, and also under 9817.00.96, HTSUS, for articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. The general rate of duty for 7616.99.5190 will be 2.5 percent ad valorem. |
| N360729 | May 7, 2026 | Classification Ruling | The tariff classification and country of origin of a stabilizer link: The ruling concerns the tariff classification and country of origin of a stabilizer link, Model No.: XNK20392, an automotive suspension component. The CBP determined that the stabilizer link is classified under HTSUS 8708.80.6590 and its country of origin for marking purposes is Thailand. The general rate of duty for this stabilizer link will be 2.5 percent ad valorem. |
| N360709 | May 7, 2026 | Classification Ruling | The tariff classification and country of origin of a prefabricated building structure: The product under consideration is a prefabricated building structure for residential use. The applicable subheading for the prefabricated building structure will be 9406.90.0130, HTSUS, and the country of origin is China. The general rate of duty will be 2.9 percent ad valorem. |
| N361063 | May 6, 2026 | Classification Ruling | N361063: The tariff classification of Snow Fall stone from Brazil. Correction to ruling N352667.: The merchandise under consideration is referred to as Snow Fall stone. The CBP Laboratory determined that Snow Fall is granite, and the applicable subheading is 6802.93.0010, HTSUS. The general rate of duty for the Snow Fall stone will be 3.7 percent ad valorem. |
| N361062 | May 6, 2026 | Classification Ruling | The tariff classification of Copenhagen stone from Brazil. Correction to ruling N352666.: The merchandise under consideration is referred to as Copenhagen stone. Laboratory analysis has determined that Copenhagen is an igneous stone comprised predominantly of quartz and alkali feldspars, and meets the geological definition of granite. The applicable subheading for the Copenhagen stone will be 6802.93.0010, HTSUS. The general rate of duty will be 3.7 percent ad valorem. |
| N360928 | May 6, 2026 | Country of Origin Determination | Country of origin determination for a faux rabbit fur throw: The ruling concerns a faux rabbit fur throw, a 50 x 60-inch two-ply blanket made of 100 percent polyester warp knit long pile faux rabbit fur fabric on the face side and 100 percent polyester warp knit micro mink fabric on the back side. The key CBP determination is that the country of origin for the faux rabbit fur throw is Vietnam, based on the last country where an important assembly or manufacturing process occurred, specifically the cutting and sewing of fabrics into throws. The ruling clarifies the country of origin for textile products under 19 CFR 102.21(c)(5), impacting importers by establishing Vietnam as the origin for this specific product. |
| N360927 | May 6, 2026 | Classification Ruling | Country of origin determination for a faux rabbit fur pillow; 19 CFR 102.21(c)(2); tariff shift: A faux rabbit fur pillow, DPCI# 067-08-0299, is being classified for its country of origin. The CBP determined that the country of origin for the faux rabbit fur pillow is China. This ruling establishes China as the country of origin for import purposes, impacting applicable tariffs and trade regulations. |
| N360725 | May 06, 2026 | Classification Ruling | The tariff classification of polyethylene aluminum composite panels from the United Arab Emirates: The product being classified is a 1.7 mm polyethylene composite panel with 0.15 mm aluminum foil on both sides, used for signage and decoration. The key CBP determination is that the composite panel is classified under HTSUS subheading 7607.20.5000. The general rate of duty for this product will be free. |
| N360648 | May 6, 2026 | Classification Ruling | The tariff classification of a wheeled excavator carrier from Finland: The item under consideration is a wheeled excavator carrier, series designation Sleipner E50. The wheeled excavator carrier is classifiable in heading 7326, HTSUS. The general rate of duty for the wheeled excavator carrier will be 2.9 percent ad valorem. |
| N360545 | May 6, 2026 | Origin Ruling | The country of origin of Cevimeline Hydrochloride Capsules, USP in dosage form: The ruling concerns the country of origin for Cevimeline Hydrochloride Capsules, USP in dosage form. The U.S. Customs and Border Protection determined that the country of origin for these capsules is India. Importers should note that this merchandise may be subject to regulations under the Federal Food, Drug, and Cosmetic Act and/or The Bioterrorism Act, administered by the FDA. |
| N360493 | May 6, 2026 | Classification Ruling | The tariff classification of Colestipol Hydrochloride Tablets in dosage form, from Taiwan: The ruling concerns the tariff classification of Colestipol Hydrochloride Tablets in dosage form. The key CBP determination is that the applicable subheading for these tablets is 3004.90.9225, HTSUS. The general rate of duty for this product will be free. |
| N360491 | May 6, 2026 | Classification Ruling | The tariff classification of Glucagon Injection in dosage form, from Switzerland: Glucagon Injection, imported in 1 mg vials, is a polypeptide hormone. The applicable subheading for the Glucagon Injection in dosage form will be 3004.39.0055, Harmonized Tariff Schedule of the United States (HTSUS). The general rate of duty will be free. |
| N360457 | May 6, 2026 | Origin Ruling | The country of origin of a steering knuckle assembly: The ruling concerns the country of origin of a steering knuckle assembly. The key determination is based on the substantial transformation analysis, concluding that the final product is significantly different from the initial knuckle blank. The ruling determines the country of origin, which impacts import regulations and potential duty rates based on the origin of the finished steering knuckle assembly. |
| N360453 | May 6, 2026 | Classification Ruling | The tariff classification of Brivaracetam Oral Solution in dosage form, from India: Brivaracetam Oral Solution, imported in 10 mg/mL, is an anticonvulsant drug, indicated for the treatment of partial-onset seizures in patients 1 month of age and older. The applicable subheading for the Brivaracetam Oral Solution in dosage form is 3004.90.9243, Harmonized Tariff Schedule of the United States (HTSUS). The general rate of duty for this product will be free. |
| N361071 | May 05, 2026 | Classification Ruling | The tariff classification of PVD tool carriers from the Czech Republic: The ruling concerns Precision Planetary Tool Carrier Gearboxes, specifically designed for physical vapor deposition (PVD) machines, imported from the Czech Republic. CBP determined that these tool carriers are classified under HTSUS subheading 8543.90.1200 as parts of electrical machines and apparatus having individual functions. The general rate of duty for these PVD tool carriers will be free, providing a favorable import condition for importers. |
| N361016 | May 05, 2026 | Classification | The tariff classification of a wiring assembly with PCBA from China: The ruling concerns the tariff classification of an ‘H-Mod CEP Kit,’ an electrical wiring assembly with a printed circuit board assembly and electrical connectors, used in aviation headsets. CBP determined that the ‘H-Mod CEP Kit’ is classified under HTSUS subheading 8517.62.0090 as other apparatus for the transmission or reception of voice, images, or other data. The general rate of duty for this item will be Free. |
| N361009 | May 5, 2026 | Classification Ruling | The tariff classification of unfinished “smart cards” from Thailand: The merchandise under consideration is RFID card inlay sheets, containing RFID chips and an antenna laminated in PVC plastic sheets. The CBP determined the applicable subheading for the RFID card inlay sheets is 8523.52.0010, HTSUS, for unrecorded semiconductor media smart cards. The general rate of duty for these RFID card inlay sheets will be Free. |
| N360963 | May 5, 2026 | Classification Ruling | The country of origin of nickel-titanium wire: This ruling classifies nickel-titanium (NiTi) wire and nickel-titanium (NiTi) strip (flat wire) used in medical devices and surgical implants. U.S. Customs and Border Protection determined that the country of origin for these products is the United States, despite further processing in India. The general rate of duty for these products is 3 percent ad valorem, and as U.S. origin goods, they are not subject to country of origin marking requirements. |
| N360759 | May 05, 2026 | Classification Ruling | The tariff classification and country of origin of a hand tool set: This ruling concerns the tariff classification and country of origin of a WORKPRO 19-Piece Household Tool Set (item number WP209157). CBP determined the set is classifiable under HTSUS 8206.00.0000, with the highest duty article being water pump pliers under 8203.20.4000, and the country of origin is Vietnam. The general rate of duty for the set will be 12% ad valorem, with the country of origin being Vietnam for trade remedy purposes. |
| N360694 | May 05, 2026 | Classification Ruling | The tariff classification of cardboard boxes and molded fiber tray inserts from China: This ruling concerns the tariff classification of a rectangular, corrugated cardboard, folding shipping box and two molded fiber tray inserts. The CBP determined that the box is classified under HTSUS 4819.10.0040 and the molded fiber tray inserts under HTSUS 4823.70.0040, and the Nairobi Protocol is not applicable. The general rate of duty for both the cardboard box and the molded fiber tray inserts will be free. |
| N360690 | May 5, 2026 | Classification Ruling | The tariff classification of a decorative artificial wreath from China.: The ruling concerns the tariff classification of a 16-inch hydrangea wreath, item number ASM-RSMR001. The CBP determined that the decorative artificial wreath is classified under HTS heading 6702, with the polyester fabric flowers and leaves imparting its essential character. The general rate of duty for this classification is 9 percent ad valorem. |
| N360647 | May 05, 2026 | Classification Ruling | The tariff classification of high-pressure diesel fuel injection tubes from Japan: The products under consideration are high-pressure diesel fuel injection tubes from Japan. The applicable subheading for the high-pressure diesel fuel injection tubes is 7304.51.5060, HTSUS. The general rate of duty will be free, but alloy steel tubing from Japan may be subject to antidumping and/or countervailing duties. |
| N360630 | May 5, 2026 | Classification Ruling | The tariff classification of a plastic shoe tree from China: The merchandise under consideration is identified as a shoe tree, a shoe form made of 100 percent molded acrylonitrile butadiene styrene (ABS) plastic. The applicable subheading for the plastic shoe tree will be 3924.90.5650, HTSUS, under other household articles of plastics. The general rate of duty for this product will be 3.4 percent ad valorem. |
| N360603 | May 5, 2026 | Classification Ruling | The country of origin of a battery tester: The ruling concerns a battery tester (model BT103A), a handheld electronic device designed for testing 6V and 12V lead-acid batteries. CBP determined that the country of origin for the battery tester is China, as the Vietnamese assembly process does not constitute a substantial transformation. This classification means the battery tester will be considered a product of China for import purposes, affecting applicable tariffs and trade regulations. |
| N360601 | May 5, 2026 | Origin Ruling | The country of origin of hydraulic power steering rack: The ruling concerns the country of origin for hydraulic power steering racks, specifically SKUs 8772, 8776, and 8783, which are passenger vehicle steering system components. CBP determined that despite assembly in Thailand, the substantial transformation analysis indicates the country of origin for these hydraulic power steering racks is China. This ruling impacts importers by establishing China as the origin, requiring the ruling number to be provided with entry documents for proper customs procedures and duty assessment. |
| N360522 | May 5, 2026 | Classification Ruling | The tariff classification of an active grille shutter from Thailand: This ruling concerns the tariff classification of an active grille shutter, part number MB3B-8475-XX. CBP determined that the active grille shutter functions as a motor-actuated valve and is classified under HTSUS heading 8481. The general rate of duty for this product will be 2 percent ad valorem. |
| N360470 | May 5, 2026 | Classification Ruling | The classification, origin, marking, and eligibility under subheading 9802.00.5060 for jewelry.: This ruling classifies gold and platinum rings and bracelets set with diamonds, manufactured with steps performed in the United States and India. The CBP determined that the casting of the jewelry in the United States provides the essence of the finished products, making them products of the United States for origin purposes. The general rate of duty for the jewelry is 5.5 percent ad valorem under HTSUS 7113.19.50, and the jewelry is eligible for partial duty exemption under 9802.00.5060 upon reimportation if documentary requirements are met. |
| N360443 | May 5, 2026 | Origin Ruling | The country of origin of 10% Calcium Chloride Injection, USP in dosage form: The ruling concerns the country of origin of 10% Calcium Chloride Injection, USP in dosage form, which is used for treating acute symptomatic hypocalcemia. CBP determined that the mixing of the active pharmaceutical ingredient (API) from Germany with inactive ingredients in Bangladesh does not constitute a substantial transformation. Therefore, the country of origin for the 10% Calcium Chloride Injection, USP in dosage form is Germany, and the product should be marked accordingly. |
| N354811 | May 5, 2026 | Classification Ruling | The tariff classification of Caravelas stone from Brazil.: The ruling concerns the tariff classification of Caravelas stone from Brazil. CBP determined that Caravelas stone is granite and classified it under HTSUS subheading 6802.93.0010. The general rate of duty for the Caravelas stone will be 3.7 percent ad valorem. |
| N360779 | May 4, 2026 | Classification Ruling | The tariff classification of a quick coupler from Sweden: The product being classified is the OilQuick automatic quick coupler system, model number QQ40, used to connect and disconnect attachments to an excavator. The key CBP determination is that the OilQuick automatic quick coupler system is classified under HTSUS subheading 8431.49.9020. The practical impact for importers is that the general rate of duty for this classification will be free. |
| N360638 | May 4, 2026 | Classification Ruling | The tariff classification of a decorative craft activity kit from China.: The ruling concerns the tariff classification of a ‘Decoden Magic – Classic 4: Trinket Box Creator’ kit, which includes a plastic box, various plastic embellishments, adhesives, and tools for decoration. CBP determined that the plastic box imparts the essential character to the kit, classifying it as an article of plastic under HTSUS subheading 3926.90.9989. The kit is subject to a column one, general rate of duty of 5.3 percent ad valorem. |
| N360637 | May 4, 2026 | Classification Ruling | The tariff classification of decorative craft activity kits from China.: This ruling classifies decorative craft activity kits from China. The kits are classified under HTSUS subheading 3926.90.9989 as articles of plastic, with the plastic case imparting the essential character. The column one, general rate of duty for these kits is 5.3 percent ad valorem. |
| N360636 | May 4, 2026 | Classification Ruling | The tariff classification of decorative craft activity kits from China.: This ruling concerns the tariff classification of decorative craft activity kits from China. CBP determined that the kits are classified under HTSUS subheading 3926.90.9989 as other articles of plastics, with the molded plastic bag imparting the essential character. The general rate of duty for these kits is 5.3 percent ad valorem. |
| N360598 | May 4, 2026 | Classification Ruling | The tariff classification of insertion tubes from China: The ruling concerns the tariff classification of the Braided Shaft BFlex 5.0 (Item No. 0120-1063 Rev.00), a thin, flexible, hollow insertion tube. CBP determined that the Braided Shaft BFlex 5.0, a component of a bronchoscope, is classified under HTSUS subheading 9018.19.4000. The general rate of duty for this item will be free, which is a favorable outcome for importers. |
| N351827 | May 4, 2026 | Classification Ruling | The tariff classification of a 3-in-1 men’s jacket from Bangladesh: The ruling concerns the tariff classification of a men’s 3-in-1 outerwear jacket, composed of two separate jackets that can be worn together or individually. CBP determined that the outer jacket is classified under HTSUS 6210.20.5029, and the inner jacket is classified under HTSUS 6101.30.2010, based on their material composition and construction. The outer jacket has a general rate of duty of 7.1 percent ad valorem, while the inner jacket has a general rate of duty of 28.2 percent ad valorem, which importers must consider for customs clearance. |
Key Database Information
| Field | Details |
| CROSS Database Last Updated | May 20, 2026, 7:16 AM |
| Recent Rulings Added | 45 rulings |
| Total Searchable Rulings | 220,855 |
| Most Recent Ruling Date | May 15, 2026 |
Recommendations for eezyImport Clients
Importers should carefully review these recent rulings to determine if their products are affected. Pay special attention to classification changes and country of origin determinations, as these can significantly impact duty rates and compliance requirements. Clients dealing in pharmaceutical products, automotive parts, jewelry, or construction materials should note the several rulings in those categories this period.
