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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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Importer Says CIT's Reading of 'Other' Provision Would Greatly Expand Its Scope Throughout HTS
September 29, 2023 by Jacob Kopnick|Top News

The Court of International Trade's "unique and unprecedented interpretation" of an "other" provision in the Harmonized Tariff Schedule comes from a "false premise" that would greatly expand its scope throughout the HTS, importer Nature's Touch Frozen Foods argued in its Sept. 27 opening brief at the U.S. Court of Appeals for the Federal Circuit. Seeking its preferred classification of frozen fruit mixtures, the importer said the trade court's reading would also "greatly limit operation of the provisions in [General Rules of Interpretation] 3(b) and (c) which are designed to classify mixtures" (Nature's Touch Frozen Foods (West) v. United States, Fed. Cir. # 23-2093).

Topics:Court of International Trade activity, Tariff classification rulings, Harmonized Tariff Schedule
Refinery Units Classified According to 'Clearly Defined' Function Rather Than Overall Process, CBP Rules
September 26, 2023 by Ben Perkins|Customs Rulings

Parts of two refinery units cannot all be classified under a tariff schedule provision for "distilling or rectifying plant," because not every subunit contributes to the "clearly defined function of distillation," CBP said in a recently released ruling. The ruling was issued in response to a request for a binding classification ruling by Marathon Petroleum Company.

Topics:Tariff classification rulings