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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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Commerce Right to Calculate Respondent's Energy Costs Separately, US Says
February 29, 2024 by Kathryn Nucci|Litigation

The U.S. in a Feb. 27 motion defended its decision to calculate energy costs for a review's mandatory respondent directly, rather than as part of the respondent's selling, general and administrative costs, saying that the calculation was made more accurate because the Commerce Department had been given better information from a surrogate than it had ever received before (Neimenggu Fufeng Biotechnologies Co. v. U.S., CIT # 23-00068).

Topics:Court of International Trade activity, Harmonized Tariff Schedule, Section 301 tariffs, Antidumping Surrogate Values
CIT Amends Customs Ruling on Plastic Car Parts, Says Axle Cover Not a 'Lid' or 'Cap'
February 28, 2024 by Jacob Kopnick|Top News

The Court of International Trade on Feb. 26 issued an amended decision in a customs case on the tariff classification of five categories of chrome-plated plastic automobile parts after initially deciding the case Dec. 18. The new decision adds a discussion of axle covers, the fifth category of goods, finding them to fall under Harmonized Tariff Schedule heading 8708 pursuant to General Rule of Interpretation 1.

Topics:Court of International Trade activity, Country of origin cases, Harmonized Tariff Schedule, Differential Pricing Analysis
Importer Drops Suit Seeking Removal of Section 301 Duties on Chillers, Shredder Parts
February 23, 2024 by Jacob Kopnick|Litigation

Importer Sterling Products, doing business as Auxiliaries Group, voluntarily dismissed its customs suit at the Court of International Trade on its chillers and parts of shredders and granulators. CBP classified the chillers under Harmonized Tariff Schedule subheading 8418.69.0180, along with Section 301 duties under secondary subheading 9903.88.01, and the parts of shredders and granulators under subheading 8479.90.9496, along with Section 301 duties under secondary subheading 9903.88.01. The importer said the goods are free of the Section 301 duties under secondary subheadings 9903.88.10 and 9903.88.07, respectively (Sterling Products d/b/a ACS Auxiliaries Group v. U.S., CIT # 20-03877).

Topics:Court of International Trade activity, Harmonized Tariff Schedule, Section 301 tariffs
Tin-Plated Brass Strips Eligible for TIB Treatment, but Subject to 'Lesser Of' Rule, CBP Says
February 22, 2024 by Noah Garfinkel|Customs Rulings

Tin-plated brass strips imported by Cooper Plating and then made into plumbing parts before being exported are eligible for temporary importation under bond under subheading 9813.00.05, CBP said in a recent ruling. However, while they undergo the required processing to qualify for TIB treatment, they are subject to the USMCA "lesser of duty rule" for similar reasons, CBP said.

Topics:Harmonized Tariff Schedule