When filing unused merchandise drawback claims, companies can select the unit of measure they want to use for calculating per unit averaging where two units of measure are provided on the entry summary, provided that companies keep two conditions, according to a recent CROSS ruling issued by CBP.
Customs duty
A customs duty is a tariff or tax which a country imposes on goods when they are transported across international borders. Customs Duties are used to protect countries' economies, residents, jobs, and environments, by limiting the flow of imported merchandise, especially restricted and prohibited goods, into the country. The Customs duty rate is a percentage determined by the value of the article purchased in the foreign country and not based on quality, size, or weight. U.S. customs duties are listed in the Harmonized Tariff Schedule of the United States.
The administration rebranded two pending rulemaking processes and revived one that was abandoned in 2021 to address the compliance risks of de minimis shipments as well as shrink the volume of direct-to-consumer imports.
Tariffs on imports from China of electric vehicles, EV batteries, solar cells and wafers, face masks, needles and syringes, critical minerals and steel and aluminum will go up Sept. 27, with more Section 301 tariff hikes planned for Jan. 1, 2025, and Jan. 1, 2026.
Imports from China of electric vehicles, EV batteries, solar cells and wafers, face masks, needles and syringes, critical minerals and steel and aluminum will all be hiked Sept. 27, the Office of the U.S. Trade Representative announced Sept. 13, as part of a longer-term modification of Section 301 duties.
It's not clear whether removing all Chinese goods or apparel from de minimis would shrink the universe of duty-free imports the most, but the latter approach, combined with a restriction for Section 301 tariff targets, may be gaining support on the Hill.
House Ways and Means Trade Subcommittee Chairman Adrian Smith, R-Neb., said members of Congress have a wide range of views "of what the reaction should be" to compliance weaknesses in de minimis shipments. "But I think we need to continue the conversation and look for solutions that can generate the results we need," he said. Smith said he thinks Congress can pass a de minimis bill this year.
The Court of International Trade on Sept. 5 said a CBP headquarters ruling on see-through pop-up tent "pods" that differed in outcome from a previously decided protest didn't require public notice-and-comment because the protest wasn't a "prior interpretive ruling or decision." Judge Timothy Reif dismissed one of importer Under the Weather's counts in its customs classification case on the pods, finding that the prior protest approval wasn't the result of "considered deliberations," didn't have "prospective effect" and wasn't "interpretive."
The House of Representatives will not be voting on a de minimis restriction as part of its "China week," according to a list of 31 bills published by its leadership Sept. 3. House Speaker Mike Johnson, R-La., had said in July that he expected changes to de minimis to be part of the package (see 2407080049).
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.
CBP will grant Lorte Technologies, Inc.'s protest on the tariff classification of its pulse oximeters from China, according to a June 18 decision posted by CBP on Aug. 19. The agency ruled that, even though part of the pulse oximeters could fall under the classification for tachometers, considering the whole instrument would place the oximeters under a different classification category for medical instruments.