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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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Importer Gets Duty Free Treatment for Unworked Emeralds
December 10, 2024 by Jacob Kopnick|Litigation

Importer Fine Emeralds will get refunds for duties paid on its rough, unworked emerald stones, the company announced in a stipulated judgment filed on Dec. 9 at the Court of International Trade. While the emeralds were assessed 10.5% duties under Harmonized Tariff Schedule subheading 7103.10.40, the government agreed to classify the products under subheading 7103.10.20, free of duty. Fine Emeralds' preferred subheading covers uncorked precious stones (Fine Emeralds v. U.S., CIT # 20-03928).

Topics:Court of International Trade activity, Harmonized Tariff Schedule
CAFC Says Commerce Didn't Clearly Explain Surrogate Financial Ratios Calculation
December 10, 2024 by Jacob Kopnick|Top News

The Commerce Department didn't properly explain its approach to its surrogate financial ratio calculation in the 2016-17 review of the antidumping duty order on solar cells from China, the U.S. Court of Appeals for the Federal Circuit held on Dec. 9. Judges Timothy Dyk and Kara Stoll said Commerce failed to provide an "adequate explanation" regarding its treatment of overhead costs in coming up with the surrogate financial ratio.

Topics:Court of International Trade activity, Harmonized Tariff Schedule, Antidumping Surrogate Values
Importer Gets Lower Duty Rate on iPad Covers
December 6, 2024 by Jacob Kopnick|Litigation

Importer Incase Design Corp. settled four customs cases on its iPad or tablet covers, securing a 5.3% duty rate for the goods, which were originally assessed at 17.6%. Filing four stipulated judgments at the Court of International Trade, Incase said the U.S. agreed to liquidate the covers under Harmonized Tariff Schedule subheading 3926.90.99 after originally liquidating the goods under subheading 4202.92.90. The importer will receive refunds for excess duties paid on its goods (Incase Design Corp. v. U.S., CIT #'s 14-00102, 14-00299, 15-00144, 16-00026).

Topics:Court of International Trade activity, Country of origin cases, Harmonized Tariff Schedule