The following lawsuits were recently filed at the Court of International Trade:
Harmonized Tariff Schedule
The Harmonized Tariff Schedule (HTS) is a reference manual that provides duty rates for almost every item that exists. It is a system of classifying and taxing all goods imported into the United States. The HTS is based on the international Harmonized System, which is a global standard for naming and describing trade products, and consists of a hierarchical structure that assigns a specific code and rate to each type of merchandise for duty, quota, and statistical purposes. The HTS was made effective on January 1, 1989, replacing the former Tariff Schedules of the United States. It is maintained by the U.S. International Trade Commission, but the Customs and Border Protection of the Department of Homeland Security is responsible for interpreting and enforcing the HTS.
The following are short summaries of recent CBP “NY” rulings issued by the agency's National Commodity Specialist Division in New York:
The following are short summaries of recent CBP “NY” rulings issued by the agency's National Commodity Specialist Division in New York:
The U.S. Court of Appeals for the Federal Circuit on June 2 upheld a Court of International Trade ruling that S.C. Johnson's Ziploc brand reclosable sandwich bags are classified under Harmonized Tariff Schedule heading 3923 as articles for the conveyance or packing of other goods, dutiable at 3%, as opposed to heading 3924 as plastic household goods, which would be eligible for duty-free Generalized System of Preferences benefits program treatment. Since the bags could fall under either heading 3923 or 3924, heading 3923 is the correct home for the bags since its terms are "more difficult to satisfy and describe the article with a greater degree of accuracy and certainty," the Federal Circuit said.
The following lawsuits were recently filed at the Court of International Trade:
The following lawsuits were recently filed at the Court of International Trade:
Federal Circuit Upholds Ruling that Ziploc Sandwich Bags Not Classifiable as Plastic Household Goods
The Court of Appeals for the Federal Circuit on June 2 upheld a Court of International Trade ruling that S.C. Johnson's Ziploc brand reclosable sandwich bags are classified under Harmonized Tariff Schedule heading 3923 as articles for the conveyance or packing of other goods, dutiable at 3%, and not in heading 3924 as plastic household goods, which are eligible for duty-free GSP treatment. Since the bags could fall under either heading 3923 or 3924, heading 3923 is the correct home for the bags since its terms are "more difficult to satisfy and describe the article with a greater degree of accuracy and certainty," the Federal Circuit said in upholding CIT's decision.
A trailer with auto parts and tools exported to Canada to support Porsche race teams and then returned by Porsche does not qualify for duty-free treatment as “tools of the trade” under subheading 9801.00.05 because the tools were never declared to CBP, and the parts don’t qualify as tools, the Department of Justice said in a brief filed May 26 responding to Porsche’s motion for judgment in the case (see 2104270030).
The following lawsuits were recently filed at the Court of International Trade:
The Court of International Trade erred in relying on "bypass" liquidations when evaluating the established classification treatment of bicycle seat imports, Kent International argued in a May 21 reply brief in the U.S. Court of Appeals for the Federal Circuit. When determining whether an established classification treatment exists, CBP can only consider liquidations in which a Customs officer has made a determination, it said. In this case, CBP incorrectly looked at bypass liquidations, which are processed automatically without review by a CBP officer, it said. The bike seat importer said in its appeal that the imported goods should be classified according to CBP's established treatment in subheading 9401, which would allow them to enter duty-free (Kent International, Inc., v. United States, Federal Circuit #21-1065).