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HTSUS ear Mr. Shoichet D his is in response to your request of March 15, 2023, on behalf of your client, [ T ] (the “requestor”). In your letter, you request a ruling pursuant to 19 CFR Part 177 concerning the valuation of watches and watch components imported by your client. Your client has asked that certain information submitted in connection with this internal advice request be treated as confidential. Inasmuch as this request conforms to the requirements of 19 C.F.R. § 177.2(b)(7), your client’s request for confidentiality is approved. The information contained within brackets as well as all documents forwarded to our office will not be released to the public and will be withheld from the published version of this decision. FACTS The following information is based on your March 15, 2023, ruling request and follow-up information provided to this office on October 2, 2023, November 14, 2023, and July 12, 2024. The requestor is an importer and distributor of watches containing both S

Internal Advice Request; Dutiability of E-Tailing Franchise Fees; Related Parties; Test Values; Circumstances of the Sale

Application for Further Review of Protest No. 3801-21-107713; Tariff classification of aluminum extrusion line; Accounting for international freight expenses in valuation

Restrictions on Disposition or Use; Price Actually Paid or Payable; Dutiability of Service Fees; Related Party Transactions

Application for Further Review of Protest No. 1601-16-100269; PET Film; Transaction Value; U.S.-Bahrain Free Trade Agreement

Valuation of Used Goods Returned After Repair or Calibration Abroad and Replacement Goods Imported Pursuant to Warranty Claims

Internal Advice; Related Parties; Unrelated final customer; Transaction Value

Request for Internal Advice; Deduction of Royalty Payments from United States Sales Price; Fallback Deductive Value Calculation; Prior Disclosure

Application for Further Review and Protest No. 2095-18-102743; Valuation of watch components

Subheading 9817.00.96, HTSUS; Battery core packs for a cochlear implant system from China

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