On December 8, Senate Finance Committee members Bill Cassidy (R-LA) and Sheldon Whitehouse (D-RI) introduced the “Customs Modernization Act of 2023.” The act, which would amend the Tariff Act of 1930 “to strengthen the authorities of U.S. Customs and Border Protection (“CBP”) to enforce the customs and trade laws of the United States,” enhances CBP’s
Customs Ruling of the Week – Country of Origin of Prepared Painting Canvas
Main Idea: The regulations used to determine the country of origin of textile and apparel products require the sequential application of rules much like the General Rules of Interpretation (GRIs) in the HTSUS
In ruling N326416 (Feb. 2, 2023), U.S. Customs and Border Protection (CBP) determined the country of origin of a prepared painting canvas.
Customs Ruling of the Week – Country of Origin of An Aluminum Monitor Mount
Main Idea: Simple assembly operations will not substantially transform components that give shape and form (i.e., character) to the finished article and define its use.
In ruling N329853 (Jan. 12, 2023), Customs and Border Protection (CBP) considers the country of origin of the Sapper XYZ Arm Assembly (the Sapper). This product is a monitor mount
Customs Ruling of the Week – Classification of a Reptile Enclosure
Main Idea: CBP has long history of limiting classification of items as furniture in chapter 94, HTSUS, to articles used by humans.
A variety of factors impact a product’s classification under the Harmonized Tariff Schedule of the United States (HTSUS). However, U.S. Customs and Border Protection (CBP) has long demonstrated that the most important
Customs Ruling of the Week- Classification of a Biometric Scanner
Main Idea: Automatic data processing (ADP) system units of heading 8471 must satisfy three criteria: sole or principal use in an ADP system, connectable to processing units, and capable of accepting or delivering data within the system.
In ruling NY N328964 (Nov. 10, 2022), Customs and Border Protection (CBP) discusses the tariff classification of the
Customs Ruling of the Week – Classification of an Outdoor Gift Set and Axe-Saw
Main Idea: GRI 3(b) of the HTSUS and the explanatory notes to the HTSUS control the classification of both goods put up in sets for retail sale, and individual composite goods.
In ruling N329453 (Dec. 6, 2022), Customs and Border Protection (CBP) discussed the tariff classification of an Outdoor Gift Set and
Customs Ruling of the Week- Classification of Products for the 2023 Winter World University Games
Main Idea: A strong command of the HTSUS and how your facts may apply can open up significant and surprising opportunities for duty-savings for importers.
In ruling HQ H327171 (Nov. 22, 2022), Customs and Border Protection (CBP) discusses the tariff classification of certain items (including jackets, hats, sports bags, globes, and blankets) imported for
Customs Ruling of the Week – Classification and Nairobi Protocol Eligibility of Steel Safety Grab Bars
Main Idea: Where goods are demonstrably for the use or benefit of handicapped persons, relief from general and additional duties is possible.
In ruling N328828 (Nov. 10, 2022), Customs and Border Protection (CBP) discussed the tariff classification of a Stainless Steel Grab Bar from China and its eligibility for duty-free treatment under the Nairobi
USTR Releases Preview of Questionnaire for Four-Year Section 301 Tariff Review
On Tuesday (Nov. 1, 2022), the Office of the United States Trade Representative (“USTR”) released a preview of its questionnaire seeking comments on the effectiveness and impacts of the additional duties levied on Chinese-origin goods enacted under Section 301 of the Trade Act of 1974 (“Section 301 tariffs”). The Section 301 tariffs, which commenced in
Customs Ruling of the Week: Classifying Frozen Fruit as Duty-Free Goods Returned
Main Idea: Chapter 98 classifications can be a significant opportunity for duty-savings, but require robust tracing and recordkeeping processes from importers.
In ruling H323401, (Sept. 29, 2022) U.S. Customs and Border Protection (CBP) considers the applicability of secondary subheading 9801.00.10, HTSUS for certain retail bags of frozen fruit (e.g., strawberries or fruit medleys).