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  2. Customs ruling - Wikipedia

    en.wikipedia.org/wiki/Customs_ruling

    Rulings are written by Regulations and Rulings (R&R), a division of CBP's Office of Trade (renamed from Office of International Trade on February 24, 2016 [2]). Certain ruling subject matter is handled by the National Commodity Specialist Division (NCSD), a section of R&R which is located in New York City. CBP issues new rulings regularly.

  3. Harmonized System - Wikipedia

    en.wikipedia.org/wiki/Harmonized_System

    Customs Rulings Online Search System (CROSS), by U.S. Customs and Border Protection; Binding Tariff Information (BTI), by the European Commission; Informed compliance publications, by U.S. Customs and Border Protection; Classification Guides, by HM Revenue & Customs; Harmonized Tariff Schedule as the principal US page with updated info about ...

  4. General Rules for the Interpretation of the Harmonized System

    en.wikipedia.org/wiki/General_Rules_for_the...

    Full Text of the General Rules for the Interpretation of the Harmonized System (World Customs Organization) "What Every Member of the Trade Community Should Know About:Tariff Classification" (United States Customs and Border Protection)

  5. Customs duties in the United States - Wikipedia

    en.wikipedia.org/wiki/Customs_duties_in_the...

    The United States imposes tariffs (customs duties) on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of source.

  6. Harmonized Tariff Schedule of the United States - Wikipedia

    en.wikipedia.org/wiki/Harmonized_Tariff_Schedule...

    The tariff schedule has 99 chapters under 22 sections, and various appendices for chemicals, pharmaceuticals, and intermediate chemicals for dye.Raw materials or basic substances generally appear in the early chapters and in earlier headings within a chapter, whereas highly processed goods and manufactured articles appear in later chapters and headings.

  7. United States Court of International Trade - Wikipedia

    en.wikipedia.org/wiki/United_States_Court_of...

    In 1926, Congress replaced the Board with the United States Customs Court, an administrative tribunal with greater judicial functions, which in 1930 was made independent of the Treasury Department. In 1956, the U.S. Customs Court was reconstituted by Congress as an Article III tribunal , giving it the status and privileges of a federal court.

  8. Duty drawback - Wikipedia

    en.wikipedia.org/wiki/Duty_drawback

    Specific ruling applications should be emailed to the drawback section of Regulations and Rulings. Claimants may file a drawback claim utilizing provisional ruling number 99-99999-999 while waiting for a ruling approval, but in such cases, CBP will not pay drawback or accelerated payment until a claimant's ruling request has been approved.

  9. World Customs Organization - Wikipedia

    en.wikipedia.org/wiki/World_Customs_Organization

    The World Customs Organization (WCO) released a new online platform, WCO Trade Tools, [9] that encompasses the Harmonized System, preferential Rules of Origin and Valuation. It includes the 2002, 2007, 2012, 2017 and 2022 editions of the HS, around 400 Free Trade Agreements with their preferential Rules of Origin/ and Product Specific rules ...