Trade Law Daily is a service of Warren Communications News.
Subscriber Login

Customs duty

A customs duty is a tariff or tax which a country imposes on goods when they are transported across international borders. Customs Duties are used to protect countries' economies, residents, jobs, and environments, by limiting the flow of imported merchandise, especially restricted and prohibited goods, into the country. The Customs duty rate is a percentage determined by the value of the article purchased in the foreign country and not based on quality, size, or weight. U.S. customs duties are listed in the Harmonized Tariff Schedule of the United States.

to
articlessource documents
Refine Topic Search
Clear Terms

Search Primer

Term list: Separate terms with spaces, not commas or semicolons.

Multi-word term: Place inside quotes to ensure an exact match (e.g. "surrogate value").

Acronyms: Use all capital letters to ensure the search is not looking for that letter sequence instead. (e.g., CIT).

Required term: If a term must be included in any resulting articles, prefix it with a plus sign (e.g., CBP +ruling).

Excluded term: If a term should be excluded from any articles being found, prefix it with a minus sign (e.g., ruling -NY).

Simplest form: Use the simplest form of a term (e.g. "russian export control" instead of "russian export controls") or "entity list" instead of "entity listing" or "entity listed").

Home Depot Tosses Its Suit on Section 232 Duty Expansion After SCOTUS Denial
January 12, 2024 by Jacob Kopnick|Litigation

Home Depot on Jan. 10 dropped its lawsuit in the Court of International Trade challenging the president's authority to expand Section 232 national security tariffs beyond procedural deadlines. The U.S. Supreme Court this week denied a petition for writ of certiorari from steel nail maker Oman Fasteners, marking the sixth time the court has declined to address whether President Donald Trump legally expanded Section 232 duties on steel and aluminum derivatives (see 2401080037). Counsel for Home Depot confirmed in an email that its case was abandoned following the Supreme Court's most recent rejection (Home Depot USA v. U.S., CIT # 22-00014).

Topics:Court of International Trade activity
CIT Issues Judgment in Customs Case on GoPro's Camera Housings
January 10, 2024 by Jacob Kopnick|Litigation

The Court of International Trade issued its judgment in a customs case on action camera maker GoPro Inc.'s camera housings just under two weeks after issuing its opinion in the case. In the Dec. 28 opinion, the court said the camera housings are camera parts and not cases, able to enter the U.S. duty-free (see 2312280038). On Jan. 9, Judge Timothy Reif granted GoPro's motion for summary judgment (GoPro Inc. v. U.S., CIT Consol. # 20-00176).

Topics:Court of International Trade activity
CBP Rules ACE Arrival Date Trumps Other Vessel Documentation for Date of Entry, Section 232 Tariffs
January 9, 2024 by Noah Garfinkel|Customs Rulings

An importer's entries are subject to Section 232 tariffs because the vessel arrival date transmitted in ACE by the ship's captain came after the tariffs took effect on June 1, 2018, despite the importer's claim -- backed by different documentation -- that the goods actually arrived in port and had a date of entry prior to that date, CBP said in a recent ruling.

Topics:Country of origin cases, CBP CROSS Rulings
US, Importer Avoid 'Phase 2' Trial in Customs Spat on Reimported Swimsuits
January 9, 2024 by Jacob Kopnick|Litigation

The U.S. and importer SGS Sports submitted a stipulation of facts and joint motion for the entry of a judgment in a customs case on the classification of reimported swimsuits, avoiding a bench trial over whether the swimsuits qualify for Harmonized Tariff Schedule subheading 9801.00.20 as U.S. goods returned (SGS Sports v. United States, CIT # 18-00128).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases