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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 Finds Used Clothing Shipment Commingled, Subject to Highest Duty Rate
May 19, 2021 by Jacob Kopnick|Top News

The Court of International Trade ruled that a shipment of 443 bales of secondhand clothing imported by DIS Vintage should be classified as “commingled goods” and subject to the “highest rate of duty for any part thereof,” siding with the government in a May 17 opinion. Judge Timothy Reif, after a government analysis of 41 samples of the subject merchandise, determined that nine weren't classified under Harmonized Tariff Schedule subheading 6309 as “worn clothing and other worn articles” since they had no visible signs of appreciable wear.

Topics:Court of International Trade activity, Tariff classification rulings, Court of Federal Appeals Trade activity, Country of origin cases, Harmonized Tariff Schedule, CBP CROSS Rulings
DOJ's Statute of Limitations Argument Too Late in Section 232 Case, Exporters Argue
May 18, 2021 by Jacob Kopnick|Litigation

The Department of Justice's argument claiming that the Voestalpine USA Corp. and Bilstein Cold Rolled Steel case in the Court of International Trade is beyond the statute of limitations was made improperly and should be disregarded, the importers said in a May 17 surreply to DOJ's motion to dismiss. DOJ made its statute of limitations argument for the first time in its reply brief and not in the motion to dismiss, and in any case a question over the statute of limitations of its argument is not relevant to the court's subject matter jurisdiction counsel for Voestalpine and Bilstein argued (Voestalpine USA Corp. et al v. United States, CIT # 20-03829).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, Section 232 Exclusions
CIT Finds Secondhand Clothing Shipment Commingled, Assigned 16.6% Duty Rate
May 18, 2021 |Bulletin

The Court of International Trade ruled that a shipment of 443 bales of secondhand clothing imported by DIS Vintage should be classified as "commingled goods" and subject to the "highest rate of duty for any part thereof," siding with the government in a May 17 opinion. Judge Timothy Reif, after examining samples of the goods, determined that some were not classified under Harmonized Tariff Schedule subheading 6309 as "worn clothing and other worn articles" since they had no visible signs of appreciable wear. Instead, some were classified as cotton trousers of subheading 6203.42.40, dutiable at 16.6%, which as the highest rate of duty for the 443 bales applies to the entire shipment of commingled goods under General Note 3(f)(i).

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