A Case Study on – Split Air Conditioners: Is Every Split System 8415 10 10?
CESTAT Chennai put Samsung’s 2-ton split ACs in 8415 82 10, not 8415 10 10. Why the importer’s code failed, the GRI… Read More →
Articles on tariff classification and trade compliance
Case studies and commentary by Surajit Roy on HS classification, the General Rules for Interpretation, customs rulings and export controls.
US duty drawback explained: types, eligibility and the records you need
How US duty drawback works under 19 USC 1313 and 19 CFR Part 190: manufacturing, unused and rejected merchandise routes, the 8-digit… Read More →
Classifying electronics: how to choose between Chapters 84, 85 and 90
A decision path for smart and connected devices built on the HS 2022 legal notes (Section XVI Notes 1 to 3, Chapter… Read More →
US customs fees explained: every charge on an import entry besides duty
Which government fees can appear on a US entry summary (MPF, HMF, HTS-based commodity assessments, excise taxes), the law behind each and… Read More →
Merchandise processing fee (MPF): how it is calculated, the caps and the exemptions
How the US merchandise processing fee is worked out from 19 USC 58c and 19 CFR 24.23: the 0.3464% rate, the annually… Read More →
HTS Chapter 99 explained: how additional duties attach to a product’s HTS line and stack
How HTSUS Chapter 99 works: why additional duties sit in 9903 lines, how to read a heading's origin, note, exceptions and rate… Read More →
How much does it cost to import goods into the US? A landed-cost checklist
Every cost of a US import sorted into three buckets that behave differently: value items, government charges set by law, and service… Read More →
How to calculate US import duty: the formula, the fees and a worked example
The US duty calculation built from its legal inputs in order: HTSUS line, origin and rate column, transaction value, rate type, Chapter… Read More →
Incoterms 2020 explained: what each rule allocates and what it does to customs value
What each of the 11 Incoterms 2020 rules allocates between buyer and seller, what they leave to the contract, and how the… Read More →