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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 Offered for Sale to Race Teams Then Returned Aren't Duty Free 'Tools of Trade,' DOJ Says
June 1, 2021 |Litigation

A trailer with auto parts and tools exported to Canada to support Porsche race teams and then returned by Porsche does not qualify for duty-free treatment as “tools of the trade” under subheading 9801.00.05 because the tools were never declared to CBP, and the parts don’t qualify as tools, the Department of Justice said in a brief filed May 26 responding to Porsche’s motion for judgment in the case (see 2104270030).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, CBP CROSS Rulings
CBP Can't Consider 'Bypass' Liquidations in Questions of 'Treatment, ' Importer Argues
May 26, 2021 by Jacob Kopnick|Top News

The Court of International Trade erred in relying on "bypass" liquidations when evaluating the established classification treatment of bicycle seat imports, Kent International argued in a May 21 reply brief in the U.S. Court of Appeals for the Federal Circuit. When determining whether an established classification treatment exists, CBP can only consider liquidations in which a Customs officer has made a determination, it said. In this case, CBP incorrectly looked at bypass liquidations, which are processed automatically without review by a CBP officer, it said. The bike seat importer said in its appeal that the imported goods should be classified according to CBP's established treatment in subheading 9401, which would allow them to enter duty-free (Kent International, Inc., v. United States, Federal Circuit #21-1065).

Topics:Court of International Trade activity, Country of origin cases