• HQ H354073
• May 26, 2026

• Type: V • HTSUS:
  

Dear Ms. Sugama This is in response to your October 9, 2025, request for a binding ruling, on PB” or “importer”) regarding the proper behalf of Kumho P&B Chemicals, Inc. (“K method of appraisement for prospective entries of bagged and bulk epoxy resins manufactured in South Korea. The importer has asked that certain information submitted in connection with this ruling be treated as confidential. Inasmuch as this request conforms to the 9 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. The requirements of 1 information contained within brackets in this ruling or in the attachments to the ruling request, forwarded to our office, will not be released to the public and will be withheld from published version of this ruling. FACTS KPB is a non-resident importer and manufacturer that will be importing bulk and bagged epoxy resins into the United States. KPB produces five types of epoxy resins in liquid epoxy resins; (2) solid epoxy resins; (3) solution epoxy resins; South

• HQ H240986
• Jan 08, 2014

• Type: of restricted merchandise and no refund of duty is permitted. (See Columbia Co. v. United States, 9 Cust. Ct. 179 (1942); C.D. 688, which held that "where Chinese wine was not per se inadmissible, but was subject to detention until packed in containers which complied with the internal revenue regulations, it was not prohibited merchandise.") • HTSUS:
   Related:   225115; 221669; W231396   

Duty refunds for shrimp contaminated with salmonella under 19 U.S.C. § 1558

• HQ H239257
• Jul 25, 2013

• Type: of restricted merchandise and no refund of duty is permitted. (See Columbia Co. v. United States, 9 Cust. Ct. 179 (1942); C.D. 688, which held that "where Chinese wine was not per se inadmissible, but was subject to detention until packed in containers which complied with the internal revenue regulations, it was not prohibited merchandise.") • HTSUS:
   Related:   225115; 221669; W231396   

Sterling International Mercantile; internal advice on protest 4601-12-102142

• HQ W231396
• Feb 05, 2007

• Type: of restricted merchandise and no refund of duty is permitted. (See Columbia Co. v. United States, 9 Cust. Ct. 179 (1942); C.D. 688, which held that "where Chinese wine was not per se inadmissible, but was subject to detention until packed in containers which complied with the internal revenue regulations, it was not prohibited merchandise.") • HTSUS:
   Related:   222460; 221669; 225115   

Zungshen, Inc., Protestant number 2904-05-100061