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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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Plaintiffs Rail Against Commerce's Surrogate Values for Backsheet, EVA in Solar Cell AD Case
August 9, 2022 by Jacob Kopnick|Litigation

While plaintiffs in a solar cell antidumping review case were satisfied with the Commerce Department's switch from adverse facts available and how it values silver paste on remand, they still contest the agency's positions on how to value backsheets and ethyl vinyl acetate (EVA) using surrogate data. In comments to the Court of International Trade, the plaintiffs, led by Risen Energy, argued the Commerce's bid to further defend its valuation of backsheet and EVA inputs is unsupported by substantial evidence (Risen Energy v. U.S., CIT Consol. #20-03743).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, Harmonized Tariff Schedule
CBP, Importer Reach Deal Over HTS Classification of Pet Carriers
August 9, 2022 by Jacob Kopnick|Litigation

CBP and importer Launchlab reached a deal on the proper tariff classification of the company's pet carriers, the parties announced in an Aug. 4 stipulated judgment on agreed statement of facts at the Court of International Trade. The pet carriers were liquidated under Harmonized Tariff Schedule subheading 4202.92.90 as "travel, sports or similar bags," dutiable at 17.6%. Per the agreement, the pet carriers will be liquidated under subheading 6307.90.98 as other textile articles, dutiable at 7%. CBP issue refunds with interest, settling a case that began seven years ago (Launchlab v. U.S., CIT #15-00288).

Topics:Court of International Trade activity, Harmonized Tariff Schedule
Changes to Section 301 Tariffs Remain Possible Following Remand Results
August 8, 2022 |Courts

Following the Office of the U.S. Trade Representative's remand results at the Court of International Trade further justifying its lists 3 and 4A tariff action, it can be expected for the thousands of plaintiffs to argue that the explanation falls short in addressing the trade court's concerns, three Wiley Rein attorneys said in an Aug. 2 alert on the remand results. The plaintiffs will further argue that "the court should order the tariffs to be lifted," the law firm said.

Topics:Court of International Trade activity
Importer Bergan and US Agree to Pet Carriers Classification
August 8, 2022 by Ben Perkins|Litigation

Bergan Pets and the federal government reached an agreement surrounding the correct classification of imported pet carriers, according to a stipulated judgment agreement, signed by Judge Gary Katzmann on July 25 (Bergan Pets v. U.S., CIT #15-00134). Bergan imported the items in October 2012 through Kansas City. CBP liquidated the merchandise in 2013 under the subheading 4202.92.90, as "travel, sports or similar bags," and assessed 17.6% duties. Bergan filed three protests in 2014, all of which were denied, before filing suit at CIT. Both sides have agreed that the correct classification should be under subheading 6307.90.98 as "Other made up articles, including dress patterns: Other: Other," dutiable at 7%.