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.
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.
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."
Digital security cameras mounted as doorbells fall under the Harmonized Tariff Schedule heading governing TV cameras and video camera recorders, according to three separate CBP rulings issued June 21 and publicly released last week.
The following lawsuits were filed at the Court of International Trade during the week of Aug. 12-18:
CBP has found evidence supporting a "reasonable suspicion" that Louisville, Kentucky-based AXN Heavy Duty LLC evaded antidumping and countervailing duties when it imported chassis and subassemblies from China, and is suspending liquidation and setting cash deposit requirements for goods from the company.
CBP announced the calendar year 2024 tariff rate quota for tuna in airtight containers. It said 15,226,726 kilograms of tuna in airtight containers may be entered and withdrawn from warehouse for consumption during 2024, at the rate of 6% under Harmonized Tariff Schedule subheading 1604.14.22. Any such tuna that is entered or withdrawn from warehouse for consumption during the current calendar year in excess of this quota will be dutiable at the rate of 12.5% under HTS subheading 1604.14.30.
Importers Yellow Bird and Vantage Point filed a complaint at the Court of International Trade July 18 arguing that a 1955 Jaguar race car, driven in competitions by multiple Australian racing drivers, is a collector's item, not a used motor vehicle (Yellowbird Enterprises v. U.S., CIT # 24-00121).
A U.S. producer seeks the imposition of new antidumping and countervailing duties on imports of tungsten shot from China, it said in petitions filed July 9 with the Commerce Department and the International Trade Commission. Commerce will now decide whether to begin AD/CVD investigations, which could result in the imposition of permanent AD/CVD orders on tungsten shot.
The International Trade Commission posted Revision 4 to the 2024 Harmonized Tariff Schedule. The semiannual update to the HTS adds new 10-digit tariff numbers for a variety of products, including integrated circuits and plantation-harvested teak.
The International Trade Commission posted Revision 4 to the 2024 Harmonized Tariff Schedule. The semiannual update to the HTS adds new 10-digit tariff numbers for a variety of products, including integrated circuits and plantation-harvested teak. All changes take effect July 1, unless otherwise specified.