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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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CAFC Dismisses Case Seeking Duty-Free Treatment of Auto Parts Temporarily Exported, Reimported
June 8, 2022 |Litigation

The Court of Appeals for the Federal Circuit in a June 7 order granted Porsche Motorsports North America's motion to voluntarily dismiss its case seeking duty-free treatment of auto parts temporarily exported then reimported. The Court of International Trade previously denied Porsche this treatment, ruling that auto parts exported to Canada for use at auto races then re-imported don't qualify for duty-free treatment under a U.S. goods returned tariff provision for "tools of the trade" (see 2201030038). The trade court found that the auto parts and tools were exported to generate sales to race teams rather than for a professional purpose, as required under subheading 9801.00.8500.

Topics:Court of International Trade activity, Court of Federal Appeals Trade activity
Shamrock Asks Trade Court for Summary Judgment in Electrical Conduit Case
June 7, 2022 |Litigation

Imported carbon steel tubing lined with epoxy coating are insulated for tariff schedule purposes, and should be classified under heading 8547 as insulating fittings for electrical machines, appliances or equipment, importer Shamrock Building Materials said in a motion for summary judgment filed June 6 at the Court of International Trade (Shamrock Building Materials, Inc. v. United States, CIT # 20-00074).

Topics:Court of International Trade activity, Tariff classification rulings
CAFC Tosses Case Seeking Duty-Free Treatment of Auto Parts Temporarily Exported Then Reimported
June 7, 2022 |Bulletin

The Court of Appeals for the Federal Circuit in a June 7 order granted Porsche Motorsports North America'as motion to voluntarily dismiss its lawsuit seeking duty-free treatment of auto parts temporarily exported then reimported. The Court of International Trade previously denied Porsche the treatment, ruling that auto parts exported to Canada for use at auto races then re-imported don't qualify for duty-free treatment under a U.S. goods returned tariff provision for "tools of the trade." The trade court found that the auto parts and tools were exported to generate sales to race teams rather than for a professional purpose, as required under subheading 9801.00.8500.

Topics:Court of International Trade activity, Court of Federal Appeals Trade activity
RKW Argues Against Summary Judgment in Agricultural Net Wrap Case
June 6, 2022 |Litigation

Agricultural net wrap imported by RWW Klerks can only be used in harvesting machinery, and should be classified as a part of harvesting machinery of Harmonized Tariff Schedule heading 8433, rather than as liquidated by CBP in heading 6005 as a textile material, the importer said in a June 3 motion filed at the Court of International Trade (RKW Klerks Inc. v. United States, CIT # 20-00001).

Topics:Court of International Trade activity