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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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CAFC Issues Mandate in Customs Suit on Net Wraps Used in Hay Baling Machine
April 30, 2024 by Jacob Kopnick|Litigation

The U.S. Court of Appeals for the Federal Circuit on April 29 issued its mandate in a case on the tariff classification of importer RKW Klerks' net wrap products, used in a machine to bale harvested crops. In March, the court said the products are not "parts" of harvesting machinery but in fact are "warp knit fabric," dutiable at 10% under Harmonized Tariff Schedule subheading 6005.39.00 (see 2403070047). The court clarified that when an item is "consumable," such as "bullets in a gun, staples in a stapler, or film in a camera," it's not meant solely for use within the machine just because it's used exclusively by the machine. Here, the net wrap is similarly "never a part of the baling machine" since the output product is the net wrap packaged around a hay bale (RKW Klerks v. United States, Fed. Cir. # 23-1210).

Router Importer Seeks Duty Refund on Reimported Entries From China
April 29, 2024 by Jacob Kopnick|Top News

Importer Netgear filed a complaint at the Court of International Trade on April 26 seeking reliquidation of re-imported LTE routers under duty-free Harmonized Tariff Schedule subheading 9802.00.50. The company is seeking refunds of any overpayments of Merchandise Processing Fees and Harbor Maintenance Fees, along with a refund of Section 301 duties (Netgear v. United States, CIT # 22-00129).

Topics:Court of International Trade activity
Recent CBP NY Rulings
April 26, 2024 by Noah Garfinkel|Customs Rulings

The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:

Importer Challenges CBP's Denial of Section 301 Exclusion for Car Side Protective Attachments
April 23, 2024 by Jacob Kopnick|Litigation

Importer MKI Enterprise Group, doing business as Winbo USA, filed a complaint at the Court of International Trade on April 22 to contest CBP's denial of a Section 301 exclusion for its entries of "steel side protective attachments for motor vehicles, specifically side bars, fern bars, and bars" from China (MKI Enterprise Group v. United States, CIT # 22-00131).

Topics:Court of International Trade activity, Country of origin cases