The 2022 Harmonized Tariff Schedule includes a more detailed scheme for radioactive elements, other than uranium, plutonium and thorium. Subheading 2844.40.00 (which formerly covered radioactive elements and isotopes besides natural uranium of subheading 2844.10, enriched uranium and plutonium of subheading 2844.20 and depleted uranium and thorium of subheading 2844.30) and its associated 10-digit subheadings are replaced by a series of new subheadings covering the following (with the description of the 8-digit subheading remaining as superior text):
Olive oil is given a new classification framework in the 2022 Harmonized Tariff Schedule. Provisions in heading 1509 for organic olive oil are removed, and olive oil is now classified at the six-digit level by whether it is extra virgin, virgin or “other.”
“Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption” are now classifiable in new heading 0309. Previously, such flours, meals and pellets had been classifiable in the heading for the sea creature from which they were derived: 0305 for fish, 0306 for crustaceans, 0307 for molluscs and 0308 for other aquatic invertebrates.
The broadest set of changes to tariff classification in five years is set to take effect toward the end of January, as the latest set of amendments to the World Customs Organization's Harmonized System tariff nomenclature is implemented in the Harmonized Tariff Schedule of the U.S. Announced by a presidential proclamation published Dec. 28, the changes are slated to take effect 30 days after that, on Jan. 27. The changes are detailed in an annex to the proclamation published as a report by the International Trade Commission in December.
Revisions to the tariff schedule over the past six months echoed the back and forth between the U.S. and the European Union over retaliatory tariffs under both the Airbus and digital services tax disputes. Provisions for new tariffs were added then suspended, some immediately. Other changes include updates for USMCA tariff-rate quotas, a Section 301 exclusion extension and an extension to Section 201 safeguards on large residential washers.
The International Trade Commission posted Revision 5 to the 2021 Harmonized Tariff Schedule. The semiannual update to the HTS removes General Note 12 for NAFTA from the tariff schedule, and adds new tariff numbers for a variety of products, including frozen warmwater shrimp, tomatoes, organic berries and high-strength steel. All changes take effect July 1, unless otherwise specified.
CBP published notices in the Customs Bulletin revoking or modifying numerous rulings in 2020. These ruling revocations and modifications also apply to “any treatment previously accorded by CBP to substantially identical transactions.” When revoking or modifying a ruling, CBP is required by 19 USC 1625(c) to publish notice of the proposed action, and allow a period—generally one month—for comment before finalizing the action. An importer’s failure to advise CBP of “substantially identical transactions” or of a ruling not identified by CBP in these notices “may raise issues of reasonable care on the part of the importer or its agents for importations of merchandise subsequent to the effective date of this notice.” Rulings CBP revoked or modified in 2020 are as follows:
CBP published several thousand prospective rulings in 2020 on its Customs Rulings Online Search System (CROSS) database. The agency issues its rulings from either the National Commodity Specialist Division in New York, which handles issues like classification, country of origin, marking and preferential treatment, or the Office of Regulations and Rulings at CBP headquarters in Washington, D.C., which may also decide other issues, such as valuation, drawback, exclusion order enforcement and liquidation.
The International Trade Commission posted the 2021 Preliminary Edition of the Harmonized Tariff Schedule. The new HTS implements the removal of GSP benefits for many Thai products, as well as the redesignation of the Democratic Republic of the Congo as eligible for African Growth and Opportunity Act benefits, and the extension of the Caribbean Basin Trade Partnership Act until 2020. New statistical breakouts are also added for many medical products, including those used in the treatment of COVID-19, as well as for industrial turbines and hemp seed, among other goods. Changes take effect Jan. 1, 2021, unless otherwise noted.
2020 outpaced even the active 2019 in terms of the frequency of Harmonized Tariff Schedule updates. Most of the updates implemented new Section 301 exclusions and changes and extensions for existing ones. Other major changes included new Section 232 tariffs on steel and aluminum "derivatives" and the withdrawal of Generalized System of Preferences benefits for many goods from Thailand In all, 13 revisions were issued prior to the mid-year Revision 14, as follows: