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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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CIT Says Parties Failed to Establish Fuel Cell Generator Part's Principal Function in Tariff Row
August 30, 2024 by Jacob Kopnick|Top News

The Court of International Trade on Aug. 28 denied both the government's and importer HyAxiom's motions for judgment in a customs classification case on PC50 supermodules, which are a part of a stationary hydrogen fuel cell generator known as the PureCell Model 400. Judge Timothy Stanceu said a factual determination is needed on whether the PC50's "principal function" is gas generation.

Topics:Court of International Trade activity, Tariff classification rulings
CIT Rejects Both US', Importer's Classifications of Generator Part
August 28, 2024 |Bulletin

The Court of International Trade on Aug. 28 rejected the motions for judgment from both importer HyAxiom and the government on the proper classification of PC50 supermodules, which are a part of a stationary hydrogen fuel cell generator. Judge Timothy Stanceu said the court must first resolve whether the goods fit under Harmonized Tariff Schedule heading 8405, which cover gas or water gas generators and is the heading preferred by HyAxiom. The judge said the court must determine whether the PC50's "primary function" is as a gas or water gas generator -- something neither party has sufficiently answered. As a result, both parties' summary judgment motions were denied.

Topics:Court of International Trade activity, Tariff classification rulings