U.S. Customs and Border Protection is implementing the Dairy Promotion and Research Order’s assessment (tax or fee) on imported dairy products, effective August 1, 2011, by duty/fee computation date1.
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 Court of International Trade has ruled in National Presto Industries Inc., v. U.S., that an adult diaper making machine is properly classified under heading 8441 of the Harmonized Tariff Schedule, which specifically covers machines used for making up paper pulp articles, and not under the basket provision of heading 8479.
International Trade Commission sources have provided a document listing the statistical changes to the Harmonized Tariff Schedule that took effect July 1, 2011 for certain berries, sugar, fruit juices, plastic bags, lined paper, steel bars, and lamp posts and their bases.
Government sources state that the timeframe for implementing the Proclamation to create a new HTS Chapter 64 note and at the same time adjust the duty rates for certain affected rubber- or plastic-soled footwear is uncertain. This affected footwear has an added textile layer, and is referred to as “textile bottomed footwear.”
The Court of International Trade has ruled in The Pomeroy Collection, Ltd., v. U.S., that two glass components from Mexico are parts of articles (lamps) which are classifiable under Harmonized Tariff Schedule heading 9405 because the lamps could not function without the glass components and because the glass components are dedicated solely for use with the lamps.
The Agricultural Marketing Service announces that industry producers and importers voted to approve a national research and promotion program for processed raspberries1, including an assessment (tax) on imported and domestic processed raspberries.
On July 8, 2011, the International Trade Commission launched an investigation1 to assess the probable economic effect of allowing products from the world's least-developed countries (LDCs) to enter the U.S. duty-free and quota free (DFQF).
On July 1, 2011, statistical changes to the Harmonized Tariff Schedule took effect for certain Chapter 95 toys, including a new U.S. Statistical Note and new statistical breakouts for heading 9503 toys (i.e, tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys (including balls, balloons, and punchballs); “scale” models; puzzles; and parts and accessories thereof).
CBP has issued a CSMS message announcing recent changes to the 2011 Harmonized Tariff Schedule (HS Update No. 1104). This update has 175 ABI records and 42 harmonized tariff records.
U.S. Customs and Border Protection is announcing an additional 30 day comment period for the proposed extension and revision of its existing information collection concerning the Documentation Requirements for Articles Entered Under Various Special Tariff Treatment Provisions, which it plans to submit to the Office of Management and Budget for approval.