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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.

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CIT Rejects Both US', Importer's Classifications of Generator Part
August 28, 2024 |Bulletin

The Court of International Trade on Aug. 28 rejected the motions for judgment from both importer HyAxiom and the government on the proper classification of PC50 supermodules, which are a part of a stationary hydrogen fuel cell generator. Judge Timothy Stanceu said the court must first resolve whether the goods fit under Harmonized Tariff Schedule heading 8405, which cover gas or water gas generators and is the heading preferred by HyAxiom. The judge said the court must determine whether the PC50's "primary function" is as a gas or water gas generator -- something neither party has sufficiently answered. As a result, both parties' summary judgment motions were denied.

Topics:Court of International Trade activity
Importer Says Its Products Are the Basis for Section 301 Exclusion That CBP Denied It
August 26, 2024 by Kathryn Nucci|Litigation

An importer filed Aug. 21 its long-delayed motion for judgment in its test case alleging its Chinese-origin selective catalytic reduction catalysts had wrongly been assessed Section 301 duties. The catalysts were misclassified by CBP as centrifuges instead of “reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included,” it said (Mitsubishi Power Americas v. U.S., CIT #21-00573).

Topics:Court of International Trade activity, Country of origin cases
No Cause of Action for Counterclaim to Reclassify Entry and Increase Duty, Importer Argues
August 23, 2024 by Kathryn Nucci|Litigation

In defense of its own motion for judgment (see 2405020062) and opposing the government’s counterclaim, an importer again argued that the U.S. can’t counterclaim to reclassify an entry to increase the amount of duty owed on it higher than the rate initially assessed by CBP. Such a counterclaim lacks a cause of action, it said (BASF Corp. v. U.S., CIT Consol. # 13-00318).