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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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Importer Drops Case Seeking Section 301 Exclusions for Lawnmower Engines
November 19, 2024 by Jacob Kopnick|Litigation

Importer MTD Products dropped its case at the Court of International Trade seeking exclusions from Section 301 China tariffs on its spark-ignition reciprocating or rotary internal combustion piston engines. The company filed a complaint in June, claiming that the Office of the U.S. Trade Representative established exclusions for engines of its type classified under Harmonized Tariff Schedule subheadings 8407.90.1020 and 8407.90.1010 (see 2406060034). Counsel for the importer didn't respond to a request for comment (MTD Products v. United States, CIT # 22-00174).

Topics:Court of International Trade activity
US and LED Light Importer Settle, Subjecting Importer to Section 301 Instead of 323 Tariffs
November 19, 2024 by Kathryn Nucci|Litigation

The U.S. and an importer reached a settlement in a 2021 classification dispute regarding Chinese-origin light-emitting diode (LED) lamps. Under the deal, the importer’s lights won't be subject to Section 232 tariffs, with a 25% additional duty, but will be subject to Section 301 tariffs (Super Bright LEDs v. U.S., CIT # 21-00099).

Topics:Court of International Trade activity, Country of origin cases, Harmonized Tariff Schedule
US Says Target's 'Lamps,' as Stand-Alone Light Sources, Fall Under HTS Chapter 94, Not 85
November 13, 2024 by Kathryn Nucci|Litigation

In a Nov. 8 cross-motion for summary judgment in a consolidated case that first began in 2015, the U.S. asked the Court of International Trade to rule big box store Target’s merchandise -- LED candles, string lights, table lights, nightlights, path lights and lanterns-- as “lamps” under Harmonized Tariff Schedule Chapter 94 instead of “electrical luminescent lights” under Chapter 85 (Target General Merchandise v. United States, CIT Consol. # 15-00069).

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