In Zomax Optical Media, Inc. v. U.S., the Court of International Trade (CIT) considered the classification of a digital mastering system imported in 1997 to manufacture CDs and DVDs that was purchased as a single operating unit under a single commercial invoice but was split by the carrier during shipment. The CIT concurred with Zomax that the system was properly classified under HTS 8479.89.85 as a machine for the manufacturing of video laser discs (duty-free).
Customs Duty
A Customs Duty is a tariff or tax which a country imposes on goods when they are transported across international borders. Customs Duties are used to protect countries' economies, residents, jobs, and environments, by limiting the flow of imported merchandise, especially restricted and prohibited goods, into the country. The Customs Duty Rate is a percentage determined by the value of the article purchased in the foreign country and not based on quality, size, or weight.
In the June 1, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 23), CBP issued a notice modifying a classification ruling on painted glass sinks. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in this notice.
The Office of the U.S. Trade Representative (USTR) has issued a press release announcing that a World Trade Organization (WTO) panel has sided with the U.S. in an agricultural dispute involving Mexican antidumping (AD) duties on U.S. long grain white rice. In its report, the WTO panel agreed with the U.S. that Mexican AD duties on rice and various provisions of its AD and countervailing (CV) duty laws are contrary to WTO rules. (USTR Press Release dated 06/07/05, available at http://www.ustr.gov/Document_Library/Press_Releases/2005/June/United_States_Wins_WTO_Challenge_Against_Mexican_Rice_Duties.html)
Fourth Quarter FY 2005 Interest Rates Unchanged for Overpayments and Underpayments of Customs Duties
According to an Internal Revenue Service (IRS) press release, the interest rates for the fourth quarter of fiscal year (FY) 2005 (July 1, 2005 - September 30, 2005) for overpayments and underpayments of Customs duties are:
U.S. Customs and Border Protection (CBP) has issued a notice announcing that it is withdrawing a proposed rule issued on July 25, 2002 by its predecessor, the Customs Service. Customs had proposed amending 19 CFR 146.63(c) to delineate certain practices, procedures, and filer obligations under an expanded weekly entry procedure for foreign trade zones (FTZs) that was enacted by Section 410 of the Trade and Development Act of 2000 (2000 Act).
CBP has issued its weekly quota commodity report as of June 6, 2005. This report includes tariff-rate quotas (TRQs) on various products such as beef, tuna, sugar, dairy products, peanuts, cotton, cocoa powder, tobacco, certain JFTA, NAFTA, SFTA, UAFTA and UCFTA TRQs, etc. This report also includes the AGOA, ATPDEA, CBTPA, NAFTA, SFTA, and UCFTA tariff preference levels (TPLs) for qualifying apparel and/or other textile articles, the TRQs on worsted wool fabrics, etc. (CBP's weekly quota commodity report, dated 06/06/05, available at http://www.cbp.gov/xp/cgov/import/textiles_and_quotas/commodity/ )
According to four U.S. Customs and Border Protection (CBP) administrative messages, on May 3, 2005, the International Trade Commission (ITC) notified the International Trade Administration (ITA) of its final negative injury determinations in the antidumping (AD) duty investigations of bottle-grade polyethylene terephthalate (PET) resin from India, Indonesia, and Thailand and its final negative injury determination in the countervailing (CV) duty investigation of bottle-grade PET resin from India.
In the May 25, 2005 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 39, No. 22), CBP issued notices: (a) revoking two classification rulings on Protamine Sulfate, and (b) revoking a classification ruling on tungsten carbide rods. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
Effective May 26, 2005, the International Trade Administration (ITA) is revoking the antidumping (AD) duty order on sebacic acid from China as the International Trade Commission (ITC) determined that revocation would not likely lead to the continuation or recurrence of material injury to an industry in the U.S., within a reasonable foreseeable future.
Effective April 11, 2005, the International Trade Administration (ITA) is revoking the antidumping (AD) duty order on electroluminescent flat panel displays from Japan as no domestic interested parties responded to the ITA's five-year sunset review initiation notice by the applicable deadline.