The Court of International Trade on April 10 rejected the preferred tariff classification of notebooks with calendars from both CBP and importer Blue Sky the Color of Imagination, slotting the products under Harmonized Tariff Schedule subheading 4820.10.20.10 as "diaries." Judge Jane Restani explained that the court should prefer readings of the HTS that establish "conformity" across both the English and French translations of the Harmonized System.
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 on April 10 said that neither the U.S. nor importer Blue Sky the Color of Imagination properly classified entries of four types of notebooks with calendars, ultimately finding that the products fit under Harmonized Tariff Schedule subheading 4820.10.20.10 as "diaries." Judge Jane Restani said that the Harmonized System should be interpreted to provide "conformity" between the French and English versions of the HS. As a result, the judge looked to the French and English definitions of the term "diary," which both describe as a notebook to write what one proposes or remembers what to do.
The following lawsuits were filed at the Court of International Trade during the weeks of March 25-31 and April 1-7:
Retroactive suspension of liquidation and antidumping and countervailing duty cash deposit requirements take effect for high carbon steel wire from Mexico entered on or after July 31, 2023, the Commerce Department said in the preliminary determination of an anti-circumvention inquiry.
The U.S. brought a customs penalty suit against importer E-Dong U.S.A. for failure to pay federal excise tax on entries of soju bottles from South Korea. Filing a complaint March 28 at the Court of International Trade, the government said that the company entered the soju, a Korean spirit, via "material or false statement" by failing to reference any of the owed excise tax (U.S. v. E-Dong, U.S.A., CIT # 24-00066).
PHILADELPHIA -- Getting the funding for ACE 2.0 is the biggest challenge, the executive director of CBP's trade transformation office said. He said the agency was unsuccessful in the budgetary process, and asked industry to lobby their representatives for funding.
Eastman Chemical seeks the imposition of new antidumping duties on dioctyl terephthalate from Taiwan, Turkey, Malaysia and Poland, it said in petitions filed with the Commerce Department and the International Trade Commission March 26. Commerce will now decide whether to begin AD investigations, which could result in the imposition of permanent AD orders and the assessment of AD on importers.
The following lawsuits were filed at the Court of International Trade during the week of March 11-17:
New USDA Agricultural Marketing Service National Organic Program requirements are mandatory starting on March 19, CBP said in a CSMS message on March 19. The message reminded the trade public of the USDA Strengthening Organic Enforcement final rule on January 2023 that required electronic National Organic Program import certificates for organic agricultural products (see 2301180051).
CBP created Harmonized System Update (HSU) 2404 on March 15, containing 2,083 ABI records and 338 Harmonized Tariff Schedule records. The update includes several partner government agency Harmonized Tariff Schedule flag updates, as well as adjustments required by the verification of the 2024 HTS.