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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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Customs Firm Withdraws From Representation of The Comfy Importer
January 7, 2026 |Litigation

Customs law firm Stein Shostak withdrew from its representation of importer Cozy Comfort Company in the company's lawsuit regarding the classification of its product, The Comfy, an oversized pullover. The case will continue to be litigated by Chris Duncan, a former Stein Shostak partner, who has moved to Squire Patton.

Topics:Court of International Trade activity, Tariff classification rulings, Court of Federal Appeals Trade activity
Tobacco Importer Says It Made Prima Facie Case for Substitution Drawback
January 7, 2026 by Kathryn Nucci|Litigation

In a Jan. 5 reply, importer Scottsdale Tobacco disagreed that it hadn’t offered the necessary documentation to support a substitution of unused merchandise drawback for certain 2018 and 2019 entries -- it had done so in its motion for judgment, which was all it needed to do for an issue the Court of International Trade hears de novo, it said (Scottsdale Tobacco v. United States, CIT # 24-00022).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, Harmonized Tariff Schedule, CBP CROSS Rulings