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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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Importer Dismisses Customs Cases on Women's Upper Body Garments
April 23, 2024 by Jacob Kopnick|Litigation

Importer Saramax dismissed three customs cases it brought in 2000, 2003 and 2004 to contest the classification of its women's upper body garments. The company sought classification under Harmonized Tariff Schedule subheading 6212.90.00, dutiable at 6.8%, while CBP classified the goods under HTS subheading 6109.10.00, dutiable at 18.8% (Saramax v. United States, CIT # 00-00539, 03-00897, 04-00395).

Topics:Harmonized Tariff Schedule
Importer to Appeal CIT Decision on Classification of Planners
April 18, 2024 by Jacob Kopnick|Litigation

Importer Blue Sky the Color of Imagination will appeal to the U.S. Court of Appeals for the Federal Circuit last week's Court of International Trade decision regarding the classification of the company's notebooks with calendars (see 2404100052), the notice of appeal said. In its decision, the trade court classified the goods under its own preferred Harmonized Tariff Schedule subheading, 4820.10.20.10, rather than one of the subheadings advanced by Blue Sky or CBP. The judge said the court should prefer readings of the HTS that establish "conformity" across both the English and French translations of the Harmonized System, where it was used to set the HTS (Blue Sky the Color of Imagination v. U.S., CIT # 21-00624).

Topics:Court of International Trade activity, Harmonized Tariff Schedule
Parties in Customs Case on Human Interface Controllers Deciding on Using Summary Judgment or Trial
April 18, 2024 by Jacob Kopnick|Litigation

Parties in a customs case on the classification of human interface controllers will tell the Court of International Trade by May 20 if they will proceed with the case under "summary judgment motions or request for a trial," Judge Timothy Stanceu said in an April 16 order, noting that a status conference won't be held April 19 as originally planned. Importer Robert Bosch brought suit in 2020 to contest CBP's classification of the controllers under Harmonized Tariff Schedule subheading 8473.70.9900, dutiable at 2.6% (see 2303090055) (Robert Bosch v. U.S., CIT # 20-00028).

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