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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 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
DOJ Defends CBP Classification of Auto Parts
May 17, 2021 |Litigation

The Department of Justice defended CBP's classification of five different categories of automobile parts in a May 13 reply brief further supporting its cross-motion for summary judgment in the Court of International Trade. The classification case involves 28 products from Jing Mei Automotive (USA), including: 1) interior trim, 2) door handles, 3) exterior trim, 4) mirror scalps and 5) emblems or wheel trim parts. After agreeing with Jing Mei on the proper classification for two side mirror scalp types and two plastic emblems, DOJ now asserts that the remaining parts under consideration are classifiable under Harmonized Tariff Schedule Chapter 39 while Jing Mei argues for Chapter 87.

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, CBP CROSS Rulings
Domestic Fish Industry Takes Issue With Commerce Remand Granting Byproduct Offsets in AD Case
May 13, 2021 by Jacob Kopnick|Litigation

The Commerce Department failed to substantiate the quantity of fish meal and fish oil byproducts when granting a byproduct offset in a remand of an antidumping case, the defendant intervenor, the Catfish Farmers of America, argued in the Court of International Trade. Opposing remand results in a May 11 filing in CIT, CFA said Commerce's decision to flip its byproduct offset ruling on plaintiff NTSF Seafoods Joint Stock Co.'s fish meal and fish oil products was contrary to agency practice and the law. The decision to grant the offset failed to “substantiate” byproduct production and used “unreasonable surrogates to value NTSF's fish meal and oil by-product offsets,” CFA argued. NTSF agreed with the remand results in its own comments.

Topics:Court of International Trade activity, Country of origin cases, Antidumping Surrogate Values