Cargo Systems Messaging Service

CSMS #39826606 - Drawback: Limited Modification Application Approvals for Rulings Under 1313(b)

CBP will begin approving limited modification applications on file for rulings issued under 19USC1313(b). Applications must include the following information:

- Revised parallel columns and a bill of materials (BOM) or formula, both of which must be annotated with the applicable Harmonized Tariff Schedule of the United States (HTSUS) subheading numbers.  If there are multiple BOM’s or formulas with identical HTSUS numbers within a ruling, claimants may submit one BOM with the limited modification request as a representation of the many BOMs covered by that ruling, and the filer may request that the submission cover all BOMs authorized by that ruling.

If a ruling covers multiple discrete BOM’s/Formulas (using different imported/substituted merchandise with different HTSUS codes) for various finished articles, then a representation of each discrete BOM/Formula would need to be provided for review. The processing Drawback Office shall have discretion as to whether a BOM/Formula is representative or discrete.

- A certification to confirm that all TFTEA Drawback claims made under the subject manufacturing ruling will be in conformity with all of the applicable statutory and future regulatory requirements. For rulings based upon T.D. 81-300 for Component Parts, claimants must make a declarative statement as to whether or not substitution is based upon individual part numbers in addition to the 8-digit HTSUS subheading number.

If this information was not included in the original application, drawback offices will request this information from the claimant via email and provide a 30-day response time.

It’s noted that the approval of a limited modification application does not represent a decision or determination by CBP with respect to the proper tariff classification of the imported merchandise, substituted merchandise, or to the exported articles, under the Harmonized Tariff Schedule of the United States.  Accordingly, any HTSUS provisions referenced in a limited modification application and modified drawback manufacturing ruling issued under 19 CFR Part 190 are informational only.

Once a ruling has been approved, relevant claims on file with CBP must be perfected by the claimant. CBP will return the claims to trade control upon request by the claimant.

For questions regarding this issue please contact OTDRAWBACK@CBP.DHS.gov.