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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 Says Goods Become Imports When Entering US, Not Leaving FTZ
December 3, 2024 by Jacob Kopnick|Top News

Foreign-trade zone goods become "importations" for duty drawback purposes when they are admitted into an FTZ, rather than when they are entered for consumption into the U.S., the government told the Court of International Trade on Nov. 27, urging it to dismiss a lawsuit from importer King Maker Marketing challenging the rejection of its duty drawback claims. As a result, King Maker's drawback claims are untimely, since they were brought over five years since the underlying cigarette entries were admitted into the FTZ, the government said (King Maker Marketing v. United States, CIT # 24-00134).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, Harmonized Tariff Schedule
Broker License Exam Test Taker Contests 11 Questions on 2022 Exam
December 2, 2024 by Jacob Kopnick|Top News

Brandon Chen, who took the April 2022 customs broker license exam, appealed the final results of his exam to the Court of International Trade, contesting 11 questions that CBP denied him credit for. Filing a complaint at the trade court on Nov. 25, Chen noted that he is only two correct answers away from a passing score of 75% (Brandon Chen v. U.S., CIT # 24-00208).

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