CBP Issues Revised ICP on Raw Cotton
U.S. Customs and Border Protection (CBP) has issued a revised version of its informed compliance publication (ICP) entitled, What Every Member of the Trade Community Should Know About: Raw Cotton: Tariff Classification and Import Quotas.
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The publication was prepared by the National Commodity Specialist Division and is a study of the classification of raw cotton. The ICP was first issued in May 1996, and has been revised in August 2002, January 2004, May 2005, and July 2006.
ICP Covers TRQs, as Well as Raw Cotton Classification
According to the ICP, because of the complexity of tariff classifications for raw cotton, further complicated by the several different types of tariff rate quotas (TRQs) that might apply in any given instance, CBP's ICP contains the following information:
a general overview of the TRQs and,
a tabular questionnaire on how to enter raw cotton (not carded or combed, not waste) to assist in determining which TRQs and tariff classifications apply.
ICP Revised to Add Morocco FTA
According to CBP sources, the general overview and the questionnaire sections of the ICP have been revised to reflect the addition of the Morocco Free Trade Agreement (MFTA).
CBP states that the material in this publication is provided for general information purposes only. CBP cautions that because many complicated factors can be involved in customs issues, an importer may wish to obtain a ruling under CBP regulations 19 CFR Part 177, or to obtain advice from an expert who specializes in customs matters-for example, a licensed customs broker, attorney or consultant. Reliance solely on the general information in this pamphlet may not be considered reasonable care.
ICP on Raw Cotton: Tariff Classification and Import Quotas (revised July 2006) available at http://www.cbp.gov/linkhandler/cgov/toolbox/legal/informed_compliance_pubs/icp002r2.ctt/icp02.pdf