A New Year is a suitable time to remind everyone to review and validate the harmonized tariff numbers used for your imported merchandise.
This coming year (2022) the World Customs Organization has updated the harmonized tariff (please see our Newsletters dated 12-3-21 & 12-27-21). Customs and Border Protection may have altered their opinion on previously issued rulings and it is always a good idea to re-visit eligibility for any Free Trade Agreement or duty reduction program(s) you may be utilizing . Criteria and requirements under these agreements and/or programs may change. Example: effective 1-1-22 Ethiopia, Guinea and Mali will no longer be granted beneficiary sub-Saharan African status under the African Growth and Opportunity Act (AGOA). The status of China Section 301 exclusions from additional duties changes frequently. If your imported merchandise is subject to these additional duties, you should stay abreast of the exclusions, the process for filing one and whether your product(s) meet the sometimes incredibly detailed and technical requirements.
Customs requires all importers to exercise “Reasonable Care” when importing into the United States. This includes, among other requirements, the proper harmonized tariff. Please refer to this link for details on Customs requirements of “Reasonable Care”:
Reasonable Care | U.S. Customs and Border Protection (cbp.gov)
This year more than ever before, please consider reviewing the harmonized tariff numbers used for your imported merchandise.
