Go to: www.citt.gc.ca Click on: Decisions Then: Customs and Excise appeals Then: 2020 Find X. Peng appeal 1. What is the HS number in question? 2. What are the items? 3. What did the appellant want? 4. Was it dismissed or allowed? 5. Under what reason was it held? Go to: www.cbp.gov Search: CROSS rulings Click on rulings and legal decisions Click on: Customs Rulings Online Search System Search for "Bicycle Doll Carrier" Click on HQ letter 1. What is the HS#: 2. What is the Duty rate: 3. What is the HQ file #; 4. What other 2 chapters of the HS do they look at.