{[ promptMessage ]}

Bookmark it

{[ promptMessage ]}

Harmonized Tariff Schedule - USITC Publication 4201 UNITED...

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: USITC Publication 4201 UNITED STATES INTERNATIONAL TRADE COMMISSION COMMISSIONERS Deanna Tanner Okun, Chairman Irving A. Williamson, Vice Chairman Charlotte R. Lane Daniel R. Pearson Shara L. Aranoff Dean A. Pinkert This publication was prepared by the staff of the Office of Tariff Affairs and Trade Agreements David B. Beck Director W. Scott Baker Donnette Rimmer Sharon Daniels Frederick Schottman Naomi Freeman Daniel Shepherdson Vanessa Lee Janis L. Summers David G. Michels Diane R. Whitfield–Gaines Linda D. Powell Address all communications to: United States International Trade Commission Washington, DC 20436 For sale by the Superintendent of Documents, U.S. Government Printing Office Washington, DC 20402 United States International Trade Commission Harmonized Tariff Schedule of the United States 2011 Revision 1 For Use in Classification of Imported Merchandise for Rate-of-Duty and Statistical Purposes USITC Publication 4201 U.S. Government Printing Office Washington, D.C. Preface to Revision 1 to the 23rd Edition July 1, 2011 Introduction to the Harmonized Tariff Schedule The Harmonized Tariff Schedule of the United States, Annotated for Statistical Reporting Purposes (HTS), is published by the U.S. International Trade Commission pursuant to section 1207 of the Omnibus Trade and Competitiveness Act of 1988 (Public Law 100-418; 19 U.S.C. 3007) (Trade Act).1 The publication contains the legal text of the Harmonized Tariff Schedule, as amended and modified, together with statistical annotations established pursuant to section 484(f) of the Tariff Act of 1930, as amended (19 U.S.C. 1484(f)). Legal instruments and administrative actions affecting the 2011 edition of the HTS are set forth below in the “Changes in the current edition” section. Information about statistical annotations can be found in the final section of the preface. The legal text of the HTS includes all provisions enacted by Congress or proclaimed by the President. These legal provisions are the General Rules of Interpretation (GRIs); Additional U.S. Rules of Interpretation; General Notes; chapters 1 through 99 (organized into sections I through XXII), section and chapter notes (including additional U.S. notes), headings and subheadings through the 8-digit level (with their numbers, article descriptions, tariff rates, and special tariff programs), Chemical Appendix, Pharmaceutical Appendix, and Intermediate Chemicals for Dyes Appendix. The classification of goods and interpretation of the HTS are the responsibility of U.S. Customs and Border Protection (Customs). The GRIs, 4- and 6-digit nomenclature categories, and associated notes (not including additional U.S. notes) in chapters 1 through 97 reflect the international nomenclature of the Harmonized Commodity Description and Coding System, pursuant to the Harmonized System Convention, which is administered by the World Customs Organization (WCO). Under the convention, which became effective for the United States as of January 1, 1989, changes to the international nomenclature and certain classification decisions taken by the WCO are reflected in changes to the HTS. The international nomenclature categories may be subdivided at the 8-digit U.S. rate line level to provide for rates of duty or to make classification distinctions of U.S. interest. Rates of duty in the HTS are established by U.S. legal action. Under the Trade Act, changes in the international nomenclature structure are periodically reflected in the HTS by proclamation, the most recent of which became effective on February 3, 2007 (Presidential Proclamation 8097 of December 29, 2006), following a USITC investigation under section 1205 of the Trade Act; the proclamation annexes were contained in USITC publication No. 3898. 1 Section 1207(a) of the Trade Act provides that “[t]he Commission shall compile and publish, at appropriate intervals, and keep up to date the Harmonized Tariff Schedule and related information in the form of printed copy....” Section 1207(b) of the Trade Act provides that the published copy of the HTS “shall contain– (1) the then current Harmonized Tariff Schedule; (2) statistical annotations and related statistical information formulated under section 484(f) of the Tariff Act of 1930 (19 U.S.C. 1484(f)); and (3) such other matters as the Commission considers to be necessary or appropriate to carry out the purposes enumerated in the Preamble to the [Harmonized System] Convention.” Persons attempting to classify goods or to ascertain rates of duty should consult the HTS rather than the USITC’s online trade DataWeb or interactive tariff database on the USITC’s web site. The latter do not contain legal rules, notes, or complete product descriptions, and it may be difficult to determine if provisions of chapter 98 or 99 apply to particular shipments. 1 The HTS also contains nonlegal statistical elements, namely, the annotations, notes, suffixes, units of quantity and other matters formulated under section 484(f) of the Tariff Act of 1930. The table of contents, footnotes, Schedule C, Schedule D, alphabetical index, and change record are inserted for ease of reference only. The presence or absence of a footnote or the language contained in footnotes has no effect on the legal text or its interpretation, and users are encouraged to consult the preface, the change record, and chapters 98 and 99 to locate any provisions that may apply to specific goods. Procedures for requesting changes in statistical provisions of the HTS are set forth below. Note that this edition of the HTS does not contain updated rules of origin for all U.S. free trade agreements; such updates must be proclaimed by the President. The rules of origin for the North American Free Trade Agreement, the U.S.-Australia Free Trade Agreement, the U.S.-Chile Free Trade Agreement, the U.S.-Singapore Free Trade Agreement, and the U.S.-Bahrain Free Trade Agreement have been updated. Online electronic revisions to the printed HTS are posted to the Commission’s web site (www.usitc.gov) periodically as legal or statistical actions are made effective, along with links to online documents published by other entities that may make changes to the HTS after the last revision posted by the Commission. Large-scale revisions affecting many chapters may also be issued as printed supplements; in some years, there are no supplements. The entire HTS is posted for each revision, even if changes are not made in all chapters. The change record for each revision should be read in conjunction with the preface’s list of legal or statistical bases for the changes in the revision. While each change record in a printed publication contains all changes since the previous printed document, the change record for each revision relates only to that revision. Since 1989, the year the HTS became effective under the Trade Act, the Commission has published one print edition of the HTS at the beginning of each year. It has also published one printed supplement for each year during 1991-2001, 2003-2006, and 2008-2009; two printed supplements in 1990 and 1994; four in 1989; and none in 2002, 2007, and 2010. The present annual edition of the HTS is the 23rd in the series, and this is the first revision of the 23rd edition. Changes occurring since publication of the 23rd edition of the HTS The principal changes in this revision reflect the following instruments and actions: (1) Presidential Proclamation 8682 of May 23, 2011: To Modify the Rules of Origin for the United States-Singapore Free Trade Agreement, and for Other Purposes (76 Fed. Reg. 30499), effective May 24, 2011; (2) The Office of the United States Trade Representative, Termination of Action and Further Monitoring in Connection with the EC Beef Hormones Dispute (76 Fed. Reg. 30987), effective May 27, 2011, with respect to products that are entered, or withdrawn from warehouse, for consumption on or after May 27, 2011; effective July 29, 2007, for unliquidated entries made prior to May 27, 2011, that were entered, or withdrawn from warehouse after July 29, 2007; effective July 29, 2007, for products that were entered, or withdrawn from warehouse, for consumption after July 29, 2007, but before May 27, 2011; 2 (3) Changes approved by the Committee for Statistical Annotation of Tariff Schedules (formulated pursuant to section 484(f), Tariff Act of 1930, as amended), effective July 1, 2011; (4) Corrections of typographical errors in the basic edition. Statistical reporting under the HTS The statistical annotations contained in the HTS specify the statistical information that must be supplied on customs entry and withdrawal forms or in electronic filings with respect to articles imported into the customs territory of the United States. Thus, the HTS is designed to enable importers, customs brokers, Customs officers, and other interested persons to determine (1) how to classify an imported article, (2) what rates of duty apply under that classification, and (3) what statistical data must be reported for the article. Except as specified in the Notice to Exporters, HTS codes may be used in place of the reporting codes of Schedule B for reporting exports on the shipper’s export declaration or under the program for electronic reporting of exports. The regulations and procedures of Customs and of the Bureau of the Census should also be consulted to ensure that statistical reporting is correct and that all their requirements are met. Interested parties or their representatives may request changes to the statistical annotations of the HTS or Schedule B for exports. Such requests may be made under Section 484(f) of the Tariff Act of 19302 and directed to the Committee for Statistical Annotation of Tariff Schedules. Requests should be submitted no later than April 1 for changes to be effective July 1 the following year, and no later than August 1 for changes to be effective January 1 the following year. Parties should specify if the proposed change relates only to the HTS or Schedule B, or to both. These requests should be submitted to the Committee Chairman at the address below, or by electronic mail to [email protected] Chairman The Committee for Statistical Annotation of Tariff Schedules United States International Trade Commission Washington, D.C. 20436 Such requests should indicate precisely the nature of each desired change. They should provide the exact proposed language to be inserted or deleted (including any relevant units of quantity) and give detailed reasons for the requests. Confidential business information should not be submitted to the Committee. For requests relating to the HTS, the requestor should provide the names of importers and foreign manufacturers (when known) that are associated with the articles in question and should indicate the countries from which the articles are being imported. A proposed statistical category under which three (3) or fewer importers or exporters would likely report shipments generally will not be approved, in order to avoid the disclosure of confidential business information. Questions regarding the drafting or treatment of such requests should be 2 Sec. 484(f) reads as follows: “(f) Statistical Enumeration.– The Secretary of the Treasury, the Secretary of Commerce, and the United States International Trade Commission are authorized and directed to establish from time to time for statistical purposes an enumeration of articles in such detail as in their judgment may be necessary, comprehending all merchandise imported into the United States and exported from the United States, and shall seek, in conjunction with statistical programs for domestic production and programs for achieving international harmonization of trade statistics, to establish the comparability thereof with such enumeration of articles. All import entries and export declarations shall include or have attached thereto an accurate statement specifying, in terms of such detailed enumeration, the kinds and quantities of all merchandise imported and exported and the value of the total quantity of each kind of article.” 3 addressed to the Committee, by mail to the Committee Chairman, by telephone at (202)205-2592, or by email to [email protected] 4 TABLE OF CONTENTS GENERAL NOTES; GENERAL RULES OF INTERPRETATION; GENERAL STATISTICAL NOTES General Note 1 Tariff Treatment of Imported Goods and of Vessel Equipments, Parts and Repairs General Note 2 Customs Territory of the United States General Note 3 Rates of Duty General Note 4 Products of Countries Designated Beneficiary Developing Countries for Purposes of the Generalized System of Preferences (GSP) General Note 5 Automotive Products and Motor Vehicles Eligible for Special Tariff Treatment General Note 6 Articles Eligible for Duty-Free Treatment Pursuant to the Agreement on Trade in Civil Aircraft General Note 7 Products of Countries Designated as Beneficiary Developing Countries for Purposes of the Caribbean Basin Economic Recovery Act (CBERA) General Note 8 United States-Israel Free Trade Area Implementation Act of 1985 General Note 9 United States-Canada Free-Trade Agreement (suspended) General Note 10 Products of the Freely Associated States General Note 11 Products of Countries Designated as Beneficiary Countries for Purposes of the Andean Trade Preference Act (ATPA) General Note 12 North American Free Trade Agreement General Note 13 Pharmaceutical Products General Note 14 Intermediate Chemicals for Dyes General Note 15 Exclusions General Note 16 Products of Countries Designated as Beneficiary Countries under the African Growth and Opportunity Act (AGOA) General Note 17 Products of Countries Designated as Beneficiary Countries under the United States-Caribbean Basin Trade Partnership Act of 2000 General Note 18 United States-Jordan Free Trade Area Implementation Act General Notes 19-24 [Transferred and designated as subdivisions (e) through (j), respectively, of general note 3] General Note 25 United States-Singapore Free Trade Agreement General Note 26 United States-Chile Free Trade Agreement 1 General Note 27 United States-Morocco Free Trade Agreement General Note 28 United States-Australia Free Trade Agreement General Statistical Notes Notice to Exporters SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Section Notes Chapter 1 Live animals 2 Meat and edible meat offal 3 Fish and crustaceans, molluscs and other aquatic invertebrates 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included 5 Products of animal origin, not elsewhere specified or included SECTION II VEGETABLE PRODUCTS Section Notes Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 7 Edible vegetables and certain roots and tubers 8 Edible fruit and nuts; peel of citrus fruit or melons 9 Coffee, tea, maté and spices 10 Cereals 11 Products of the milling industry; malt; starches; inulin; wheat gluten 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or medicinal plants; straw and fodder 13 Lac; gums, resins and other vegetable saps and extracts 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included 2 SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Chapter 15 Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS, AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Section Notes Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 17 Sugars and sugar confectionery 18 Cocoa and cocoa preparations 19 Preparations of cereals, flour, starch or milk; bakers' wares 20 Preparations of vegetables, fruit, nuts or other parts of plants 21 Miscellaneous edible preparations 22 Beverages, spirits and vinegar 23 Residues and waste from the food industries; prepared animal feed 24 Tobacco and manufactured tobacco substitutes SECTION V MINERAL PRODUCTS Chapter 25 Salt; sulfur; earths and stone; plastering materials, lime and cement 26 Ores, slag and ash 27 Mineral fuels, mineral oils and products of their distillation;bituminous substances; mineral waxes 3 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Notes Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes 29 Organic chemicals 30 Pharmaceutical products 31 Fertilizers 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and varnishes; putty and other mastics; inks 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, "dental waxes" and dental preparations with a basis of plaster 35 Albuminoidal substances; modified starches; glues; enzymes 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 37 Photographic or cinematographic goods 38 Miscellaneous chemical products SECTION VII PLASTICS AND ARTICLES THEREOF RUBBER AND ARTICLES THEREOF Section Notes Chapter 39 Plastics and articles thereof 40 Rubber and articles thereof 4 SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT) Chapter 41 Raw hides and skins (other than furskins) and leather 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 43 Furskins and artificial fur; manufactures thereof SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Chapter 44 Wood and articles of wood; wood charcoal 45 Cork and articles of cork 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF Section Notes Chapter 47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 5 SECTION XI TEXTILE AND TEXTILE ARTICLES Section Notes Chapter 50 Silk 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric 52 Cotton 53 Other vegetable textile fibers; paper yarn and woven fabric of paper yarn 54 Man-made filaments 55 Man-made staple fibers 56 Wadding, felt and nonwovens; special yarns, twine, cordage, ropes and cables and articles thereof 57 Carpets and other textile floor coverings 58 Special woven fabrics; tufted textile fabrics; lace, tapestries; trimmings; embroidery 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 60 Knitted or crocheted fabrics 61 Articles of apparel and clothing accessories, knitted or crocheted 62 Articles of apparel and clothing accessories, not knitted or crocheted 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR Chapter 64 Footwear, gaiters and the like; parts of such articles 65 Headgear and parts thereof 66 Umbrellas, sun umbre...
View Full Document

{[ snackBarMessage ]}