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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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Correction
December 30, 2025 |Litigation

The Court of International Trade on Dec. 19 declined to grant victory to G&H Diversified Manufacturing on the importer's claims that CBP previously, as part of its role in granting a Section 232 duty exclusion, already said the company's imports were subject to the exclusion. Judge Timothy Reif said open questions of fact still exist with regard to the extent of CBP's role in the exclusion process (see 2412190059).

Topics:Court of International Trade activity
Correction: DC Court Stays Class Action Suit Contesting IEEPA Tariffs
December 30, 2025 |Litigation

The U.S. District Court for the District of Columbia last week stayed a proposed class action lawsuit contesting the legality of tariffs imposed under the International Emergency Economic Powers Act pending the Supreme Court's resolution of the lead cases on the issue (see 2512230074) (Smirk & Dagger Games v. Donald J. Trump, D.D.C. # 1:25-03857).

US Says Importer Flubs 'Principal Use' Analysis of Cables in Customs Spat
December 29, 2025 by Jacob Kopnick|Litigation

Importer Cyber Power Systems erred in analyzing whether its cables fit under Harmonized Tariff Schedule subheading 8544.42.90, which provides for cables "of a kind used for telecommunications," by only looking to the "device and industry in which" its cables are used, the U.S. argued (Cyber Power Systems (USA) v. United States, CIT # 21-00200).

Topics:Court of International Trade activity, Tariff classification rulings, Court of Federal Appeals Trade activity, Harmonized Tariff Schedule, CBP CROSS Rulings