Tariff engineering minimizes the duty of the imported item by tweaking its design (Travis, 2013) to reclassify the item's HTSUS
category to reduce the duty rate.
Census Bureau compiles and reports trade data collected under HTSUS
classifications and generates balance-of-trade statistics.
* Whether the Customs Service reasonably interpreted the statutory phrase "diaries, notebooks, and address books, bound" in subheading 4820.10.20 of the HTSUS
to include the spiral-ring and ring-bound day planners imported by Mead.
British Airways requested an advance ruling concerning a proposed practice of storing spare parts and other supplies in a bonded warehouse.(73) The airline wanted permission to store the parts in the warehouse without declaring a Customs classification, or by classifying all items stored in the warehouse under 8803.90.9050 of the HTSUS
.(74) Upon withdrawal of the parts for consumption, the part would be assigned the proper tariff classification.(75)
The ruling, which INDA opposed, was the result of the conversion from the old Tariff Schedule of the United States (TSUS) to the new Harmonized Tariff Schedule of the United States (HTSUS
) and would have resulted in a 17% duty on these products.
2483), authorizes the President to embody in the Harmonized Tariff Schedule of the United States (HTSUS
) the substance of acts affecting import treatment, and actions thereunder, including the removal, modification, continuance, or imposition of any rate of duty or other import restriction.
Vincent and the Grenadines Suriname Swaziland X Tanzania X Thailand Togo X Tonga Trinidad and Tobago Tunisia Turkey Tuvalu Uganda X Ukraine Uruguay Uzbekistan Vanuatu Venezuela Virgin Islands, British Yemen Zambia X Zimbabwe Source: Harmonized Tariff Schedule of the United States (HTSUS
) Revision 1, July 1, 2010.
INDA's efforts are beginning to bear fruit and, since the beginning of this year, a series of "breakouts" have been incorporated into the Harmonized Tariff Schedule of the United States (HTSUS
) that better categorize nonwovens.
North Korea remains listed in the headnotes of the Harmonized Tariff Schedule of the United States (HTSUS
) as a Rate of Duty Column 2 country (along with Cuba).
As Ken Read of Baxter Converters, El Paso, TX, has emphasized, the explanatory notes to the HTSUS
clearly describe the differences between paper products and textile products and base the difference between the two types of products on the amount of cellulose or textile fibers contained in each-not th manufacturing process used in their production.
The large diameter welded pipe that is subject to these investigations is currently classifiable in Harmonized Tariff Schedule of the United States (HTSUS
) under subheadings 7305.11.1030, 7305.11.1060, 7305.11.5000, 7305.12.1030, 7305.12.1060, 7305.12.5000, 7305.19.1030, 7305.19.1060, 7305.19.5000, 7305.31.4000, 7305.31.6010, 7305.31.6090, 7305.39.1000 and 7305.39.5000.
The subject imports are normally classified in subheading 7307.11.0045 of the Harmonized Tariff Schedule of the United States (HTSUS
): Cast fittings of nonmalleable cast iron for cast iron soil pipe.