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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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DOJ Says Importer Can't Link Prior Disclosure to Classification Case Victory
June 30, 2021 by Jacob Kopnick|Top News

OtterBox can't get refunds on a prior disclosure it made on imports of smartphone covers, even though it prevailed in a Court of International Trade case on entries of the same product, the Department of Justice said in a June 25 reply brief to OtterBox's motion to enforce the court's judgment. DOJ said CIT does not have jurisdiction over the prior disclosure in dispute, making OtterBox's bid an attempt to get a refund to which it is not entitled (Otter Products, LLC v. United States, CIT #13-00269).

Topics:Court of International Trade activity, Tariff classification rulings