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Harmonized Tariff Schedule

The Harmonized Tariff Schedule (HTS) provide classification provisions and duty rates for almost every item that exists. It is a system of classifying and taxing all goods imported into the United States. The HTS is based on the international Harmonized System, which is a global standard for naming and describing trade products, and consists of a hierarchical structure that assigns a specific code and rate to each type of merchandise for duty, quota, and statistical purposes. The HTS was made effective on January 1, 1989, replacing the former Tariff Schedules of the United States. It is maintained by the U.S. International Trade Commission, but CBP is responsible for interpreting and enforcing the HTS. 

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CIT Has Jurisdiction to Hear Case Over Lack of Full Section 301 Refunds, Importer Argues
October 13, 2021 by Jacob Kopnick|Litigation

The Court of International Trade has jurisdiction to hear a case over CBP's failure to issue full Section 301 refunds, importer FD Sales Company argued in an Oct. 8 reply brief. Although CBP "approved" the importer's protest covering 60 entries seeking the refunds, FD Sales argued that the protest was effectively denied when CBP failed to fully grant the refunds, thus giving CIT jurisdiction under Section 1581(a) (FD Sales Company, LLC v. United States, CIT #21-00224).

Topics:Court of International Trade activity, Country of origin cases
Part's Mexican Origin Not Enough to Get USMCA Benefits if Heading to OEM, CBP Says
October 12, 2021 by Mara Lee|Customs Rulings

Heavy truck parts destined for a U.S. assembly plant cannot qualify for USMCA benefits under tariff shift rules, CBP told Mitsubishi Electric's Automotive division. Under USMCA, the original equipment starter must have 60% North American content under a net cost method, or 70% under a transaction value method; that percentage will go up in July 2024 to 64% or 74%, respectively, and 70% or 80% in 2027.

Topics:Tariff classification rulings, Country of origin cases
WTO Releases New Tool to Navigate Product Nomenclature Changes
October 8, 2021 |WTO

The World Trade Organization released a new online tool for tracking changes to the Harmonized Commodity Description and Coding System (HS) -- the system used to classify traded goods, the WTO said. The HS Tracker was developed with the World Customs Organization and is meant to aid customs officials and traders in preparing for HS amendments set to take effect Jan. 1, 2022.

Gluten-Free Soybean Pasta Classifiable as Pasta of Heading 1902, CBP Says
October 7, 2021 by Brian Feito|Customs Rulings

Gluten-free pastas made from soybean flour are classifiable in the tariff schedule as pasta of heading 1902, rather than as soybean preparations of heading 2008, said CBP in a recent ruling. Instructing the port to grant the importer’s protest, CBP headquarters ruled that pasta describes food that has undergone a particular manufacturing process, and is not limited to a specific kind of flour.

Topics:Tariff classification rulings, Harmonized Tariff Schedule, CBP CROSS Rulings