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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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Auto Parts Temporarily Exported Fail to Qualify for Duty-Free Treatment, DOJ Says
July 16, 2021 |Litigation

Porsche Motorsports North America failed to show that its exported, then reimported, trailer with auto parts and tools qualifies for a particular Harmonized Tariff Schedule subheading that would have allowed it duty-free treatment, the Department of Justice said in a July 9 reply brief. Since Porsche acknowledged that certain articles it brought in from Canada had not originally been exported from the U.S. to Canada, the shipment fails to meet the standard for Harmonized Tariff Schedule of the U.S. subheading 9801.00.85, DOJ argued (Porsche Motorsports North America, Inc. v. U.S., CIT # 16-00182).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, Harmonized Tariff Schedule, CBP CROSS Rulings
Importer Seeks Duty-Free Treatment for Mastectomy Brassieres
July 15, 2021 |Litigation

Importer Amoena USA Corp. wants the Court of International Trade to find that its mastectomy brassieres of Harmonized Tariff Schedule subheading 6212.10.90, dutiable at 16.9%, should properly be classified as the duty-free subheading of 9021.39.0000, according to a July 14 complaint. The former subheading covers "other brassieres of manmade fiber," while the importer's preferred subheading covers "Orthopedic appliances artificial parts of the body; parts and accessories thereof: Other artificial parts of the body and parts and accessories thereof: Other." Mastectomy brassieres are an accessory for artificial breasts for women who have had mastectomies. The brassieres are used to hold the artificial breast in position and are predominantly sold in medical settings, the complaint said. Since they are "principally used as accessories of artificial breast forms" they should be classified in Chapter 90 of the HTS, Amoena said (Amoena USA Corp. v. United States, CIT #20-00100).

Topics:Court of International Trade activity, Tariff classification rulings, Harmonized Tariff Schedule