Trade Law Daily is a service of Warren Communications News.
Subscriber Login

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. 

to
articlessource documents
Refine Topic Search
Clear Terms

Search Primer

Term list: Separate terms with spaces, not commas or semicolons.

Multi-word term: Place inside quotes to ensure an exact match (e.g. "China import").

Acronyms: Use all capital letters to ensure the search is not looking for that letter sequence instead.

Required term: If a term must be included in any resulting articles, prefix it with a plus sign (e.g., +CBP).

Excluded term: If a term should be excluded from any articles being found, prefix it with a minus sign (e.g., -ruling).

Singular form: Always use the singular form when doing multi-word terms (e.g. "russian export control" instead of "russian export controls").

Shortest word form: When you have different word forms in a quoted (multi-word) term, you want to only include the shortest version if it is the last part of the expression (e.g., "entity list" instead of "entity listing" or "entity listed").

HTS Should Be Interpreted Using British English, Not American English, Judge Restani Says
April 1, 2024 by Kathryn Nucci|Litigation

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).

Topics:Court of International Trade activity, Court of Federal Appeals Trade activity, Harmonized Tariff Schedule
US Says Soju Importer Skimped on Federal Excise Tax in Customs Penalty Suit
April 1, 2024 by Jacob Kopnick|Top News

The U.S. brought a customs penalty suit against importer E-Dong U.S.A. for failure to pay federal excise tax on entries of soju bottles from South Korea. Filing a complaint March 28 at the Court of International Trade, the government said that the company entered the soju, a Korean spirit, via "material or false statement" by failing to reference any of the owed excise tax (U.S. v. E-Dong, U.S.A., CIT # 24-00066).

Topics:Court of International Trade activity
Recent CBP NY Rulings
March 29, 2024 by Noah Garfinkel|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

US Defends Use of Malaysian Surrogates in Activated Carbon Exporters’ Appeal
March 20, 2024 by Kathryn Nucci|Litigation

The U.S. defended the Commerce Department before the U.S. Court of Appeals for the Federal Circuit on March 18 regarding a number of decisions it made during its 13th administrative review of the antidumping duty order on activated carbon from China, including its selection of two Malaysian exporters as surrogates over a respondent’s opposition (Carbon Activated Tianjin Co., Ltd. v. U.S., Fed. Cir. # 23-2413).

Topics:Court of International Trade activity, Court of Federal Appeals Trade activity