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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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US Can’t Counterclaim CBP’s Classification of a Product to Increase Duty, Importer Argues
May 3, 2024 by Kathryn Nucci|Litigation

There is no statutory basis for the U.S. to counterclaim seeking reclassification of an importer’s products under a Harmonized Tariff Schedule heading with a higher rate than the one under which CBP liquidated them, that importer argued in an April 30 motion for judgment in a case that began in 2013 (see 2403140067) (BASF Corp. v. U.S., CIT Consol. # 13-00318).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases
Nutricia Says CBP Ruling Would Make Sick Kids' Parents Pay More for Medical Foods
May 2, 2024 by Jacob Kopnick|Top News

Importer Nutricia North America told the U.S. Court of Appeals for the Federal Circuit that classifying its substances used to "treat life-threatening diseases in young children" as food preparations "not elsewhere specified" as opposed to "medicaments" or items "for the use or benefit" of handicapped people would lead to the "parents of very ill children" paying higher prices for these substances. In its opening brief on April 30, Nutricia said that this isn't the result Congress intended and that the Harmonized Tariff Schedule "can and should be interpreted to avoid that result" (Nutricia North America v. United States, Fed. Cir. # 24-1436).

Topics:Court of International Trade activity, Tariff classification rulings, Harmonized Tariff Schedule, CBP CROSS Rulings