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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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Trump Could Use IEEPA, Section 301 to Enact Tariffs on Mexico, Canada and China, Trade Lawyers Say
November 27, 2024 by Jacob Kopnick|Top News

President-elect Donald Trump will most likely either turn to the International Emergency Economic Powers Act (IEEPA) or Section 301 of the Trade Act of 1974 to impose his recently announced tariffs on Canada, Mexico and China, said trade lawyers interviewed by Trade Law Daily. Though much remains unknown about how Trump will impose these tariffs, the president-elect may turn to the two broad statutes to impose the tariffs to accomplish his stated goals of curbing the flow of migrants and fentanyl into the U.S.

Topics:Court of International Trade activity, Country of origin cases
CIT Properly Construed Statutory Scheme for Deemed Liquidation of Drawback Claims, US Says
November 25, 2024 by Jacob Kopnick|Top News

Congressional intent is not "frustrated" when duty drawback claims on entries that aren't liquidated "and become final" within one year of the drawback claim being made aren't deemed liquidated, the U.S. said in a Nov. 22 reply brief at the U.S. Court of Appeals for the Federal Circuit (Performance Additives v. United States, Fed. Cir. # 24-2059).

Topics:Court of International Trade activity, Country of origin cases
Mastectomy Bras Are Accessories for Artificial Body Parts, Not Clothing, Importer Argues
November 22, 2024 by Kathryn Nucci|Litigation

An importer of mastectomy bras filed Nov. 21 its motion for judgment in a 2020 case (see 2107140063) arguing that its bras should have been classified by CBP as parts or accessories for artificial body parts, not as “other brassieres of manmade fiber” (Amoena USA Corp. v. U.S., CIT #20-00100).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, CBP CROSS Rulings
Importer Drops Suit Seeking Section 301 Exclusions for Electric Motors
November 21, 2024 by Jacob Kopnick|Litigation

Importer Coulisse Distribution voluntarily dismissed its customs suit at the Court of International Trade on its DC (direct current) electric motors, filing a notice of dismissal Nov. 14. Coulisse filed the suit seeking an exclusion from Section 301 duties under Harmonized Tariff Schedule secondary subheading 9903.88.67. The motors were classified under subheading 8501.10.4060, dutiable at 4.4%, and secondary subheading 9903.88.01. Counsel for the importer didn't respond to our request for comment (Coulisse Distribution v. U.S., CIT # 23-00245).

Topics:Court of International Trade activity