The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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.
During oral arguments March 26 for weekly and monthly planner classification case, Court of International Trade Judge Jane Restani told parties that the Harmonized Tariff Schedule is written in British, not American, English (Blue Sky The Color of Imagination v. U.S., CIT # 21-00624).
Honeywell, an importer of chordal, radial and web brake segments used in aircraft wheel and brake assemblies, said in a March 5 motion for judgment that its goods were classifiable under Harmonized Tariff Schedule heading 8803 rather than heading 6307, as CBP ruled (Honeywell International Inc. v. U.S., CIT # 17-00256).
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The U.S. Court of Appeals for the Federal Circuit on March 7 said that importer RKW Klerks' net wraps products, used in a machine to bale harvested crops, are not "parts" of harvesting machinery under the Harmonized Tariff Schedule. Judges Richard Taranto, Raymond Chen and Tiffany Cunningham thus sided with CBP's classification of the products as "warp knit fabric," dutiable at 10% under HTS subheading 6005.39.00.
The U.S. Court of Appeals for the Federal Circuit on March 7 sustained CBP's classification of importer RKW Klerks' net wrap products used in hay baling machines under Harmonized Tariff Schedule subheading 6005.39.00 as "warp knit fabric," dutiable at 10%, instead of the importer's subheading of 8433.90.50, as "parts" of harvesting machinery. Judges Richard Taranto, Raymond Chen and Tiffany Cunningham said the net wraps are not "parts" as defined by the HTS since the wraps have "additional function outside the machine." The court added that a "consumable" item, "like bullets in a gun," isn't solely meant for use within the machine "simply because it is used exclusively by the machine."
Whole garlic cloves in brine imported from China by Roland Goods aren't subject to an antidumping duty order on fresh garlic from China, the Commerce Department said in a March 1 scope ruling.
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
The following lawsuits have been filed recently at the Court of International Trade:
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York: