Did You Know there are changes to the Harmonized
Tariff System of the United States?
The changes to the HTSUS
nomenclature contained in the updated 2007 HTSUS are substantial. Alterations
have been made to 83 of the HTSUS chapters, and two-hundred forty headings have
been reconstructed. Subheadings covering information technology, textiles, motor
vehicle parts and industrial products are significantly affected, with Chapters
84, 85 and 90 the most heavily impacted. Certain section and chapter notes have
been changed, many subheadings have been deleted or divided and several new
subheadings have been inserted.
Customs requires classification to the
10-digit level to determine admissibility and duty status on entries of imports
into the commerce of the United States, and under the Customs Modernization or
“Mod” Act, the importer of record is responsible for using reasonable care to
classify and determine the value of imported merchandise.
The U.S.
International Trade Commission (ITC) has published an updated "draft" version of
the HTSUS providing visibility to the new 10-digit tariff classifications that
will come into effect as a result of the President's proclamations. ITC stated
that the draft HTSUS chapters, general notes and notice to exporters have been
updated from the HS 2007 (Preliminary) version, which was posted on the ITC web
site in December 2006 and took effect January 1, 2007.
If you
have questions concerning the changes to the tariff and how they might effect
your business, please contact your local Customer Service Representative for
information.