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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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CAFC Says Importers' Net Wraps for Hay Baling Machine Not 'Part' of the Machine
March 7, 2024 |Bulletin

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."

Topics:Harmonized Tariff Schedule
Importer, US Stipulate Dismissal of Post-Import Preference Suit on Guatemalan Sugar
March 6, 2024 by Jacob Kopnick|Litigation

Importer Sucden Americas Corp. and the U.S. filed a stipulation of dismissal in a customs suit pertaining to the company's four entries of white refined sugar from Guatemala. The U.S. moved to dismiss the lawsuit in December, arguing that the case must be tossed because the importer didn't protest the liquidation of its entries or the denials of its post-importation preference claims (see 2312110045). As a result, the government said there was no subject-matter jurisdiction in the suit under Section 1581(a) (Sucden Americas Corp. v. U.S., CIT # 22-00228).

Topics:Harmonized Tariff Schedule