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Harmonized Tariff Schedule

The Harmonized Tariff Schedule (HTS) provide classification provisions and 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 CBP is responsible for interpreting and enforcing the HTS. 

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Federal Circuit Upholds CIT Decision to Classify Ziploc Bags Under HTS Heading 3923
June 3, 2021 by Jacob Kopnick|Top News

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.

Topics:Court of International Trade activity, Tariff classification rulings, Court of Federal Appeals Trade activity, Country of origin cases
Federal Circuit Upholds Ruling that Ziploc Sandwich Bags Not Classifiable as Plastic Household Goods
June 2, 2021 |Bulletin

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.

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases
Auto Parts Offered for Sale to Race Teams Then Returned Aren't Duty Free 'Tools of Trade,' DOJ Says
June 1, 2021 |Litigation

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).

Topics:Court of International Trade activity, Tariff classification rulings, Country of origin cases, CBP CROSS Rulings