Trade Law Daily is a service of Warren Communications News.
Subscriber Login

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. 

to
articlessource documents
Refine Topic Search
Clear Terms

Search Primer

Term list: Separate terms with spaces, not commas or semicolons.

Multi-word term: Place inside quotes to ensure an exact match (e.g. "surrogate value").

Acronyms: Use all capital letters to ensure the search is not looking for that letter sequence instead. (e.g., CIT).

Required term: If a term must be included in any resulting articles, prefix it with a plus sign (e.g., CBP +ruling).

Excluded term: If a term should be excluded from any articles being found, prefix it with a minus sign (e.g., ruling -NY).

Simplest form: Use the simplest form of a term (e.g. "russian export control" instead of "russian export controls") or "entity list" instead of "entity listing" or "entity listed").

CIT Orders CBP to Reliquidate Importers’ Products, Refund Most of Section 301 Duties
May 9, 2024 by Kathryn Nucci|Bulletin

In a May 9 ruling, Court of International Trade Judge Claire Kelly held that importer Kent Displays’ children’s e-writing tablets from China were finished electronic goods under Harmonized Tariff Schedule heading 8543, as the government argued, not duty-free LCD screens under heading 9301, as the importer claimed. The holding mooted the dispute about whether Kent’s entry was exempt from Section 301 duties, as at the time the goods were imported, the tariff doesn't cover the relevant tariff subheading. Instead, the importer will owe a 2.6% duty (Kent Displays v. U.S., CIT # 20-00156).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, CBP CROSS Rulings
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