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Are for almost every item that existsand

Are you planning to import merchandise into the U. S. ? Do you want to know whether your goods are dutiable or absolutely free of dutyaccording to the U. S. Tariff Schedule? This article tells you everything you need to know about import or customs duty.

All goods that are imported into the United States are either subject to an import dutyor a duty-free entry as mentioned and classified in the Harmonized Tariff Schedule ofthe United States. Imports Duty, also referred to as Customs Duty is a tax or tariff that is imposed ongoods when they are transported across international borders. It’s purpose is toprotect the economy, jobs, residents, environment, etc. of each country by carefullycontrolling the flow of goods that enter or exit through its ports, especially prohibitedor restricted goods. If your goods are dutiable, this means that you need to pay Customs Duty.

Each itemhas a specific duty or tax rate. This rate is determined by many factors, such as, wherethe article was purchased, the country it was manufactured in and the material it ismade of. When your merchandise is dutiable, specific, ad valorem, or compound rates aregenerally assessed. Specific rate is the specified amount on each unit of weight, volumeor other quantity unit, for instance, 5 cents per dozen. An ad valorem rate is apercentage of the total value of merchandise, for instance, 2% ad valorem. Whereas, acompound rate combines both specific and ad valorem rates together, for instance, 0. 5cents per kilogram plus 15% ad valorem. The Harmonized Tariff System (HTS) is created by the United States InternationalTrade Commission (USITC) and provides duty rates for almost every item that existsand updated every year.

CBP is responsible for administering the Harmonized TariffSchedule of the United States Annotated (HTSUS) when you goods arrive at a U. S. Portof Entry. Rates of customs duty on imported goods vary depending on the country of origin. Most goods are dutiable if they are imported from countries that have normal traderelations with the United States.

The rates for dutiable goods are mentioned in theGeneral Column of the tariff schedule under column 1. Goods from countries whoserates have not been extended are dutiable and mentioned in Column 2 of the U. S. tariffschedule. Goods that are duty-free are also mentioned in the Special Column in the tariffschedule under Column 1. But the importer is responsible to prove that he is eligible foran exemption from duty when the goods reach the U.

S. Port of Entry. Click here to find out whether your merchandise falls in the dutiable or duty-freecategory.

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