FAQ - What is the U.S. Import Duty for my product ?

Summmary Answer

We get many questions about how to find out what the U.S. import duty is for products exported from Vietnam to the USA. Recent examples are silk apparel, pencils, bicycles, etc. This FAQ will give you a step-by-step example of how to get general guidance on what the U.S. import duty may be.

However, U.S. Customs advises that the information provided is for GENERAL GUIDANCE ONLY, that you should get expert advice from a licensed customs broker, and, “ ... for very specific duty on a particular item you may request a Binding Ruling. You may also receive guidance by calling your local CBP Port.”

So … here are links to Classification sources at the Customs and Border Protection.

Ports directory – This link provides a list of 317 Customs ports of entry by state. There are many individuals who can assist with classification of your imports.

Customs Rulings – This is a searchable database that provides links to official Memoranda of Customs Rulings for individual products. The product you have may have been classified in this manner, saving a lot of time and effort.

eRulings – This is a link to obtain eRulings, or official Customs rulings by email. There is a list of information and paperwork that you need to get together and provide to Customs to request an eRuling. There is also an Optional Template for Electronic Request for Binding Ruling (28kb, doc) that you can download to your computer and use to request an eRuling.

For GENERAL GUIDANCE ... for women’s and girls’ silk apparel

First, click on: http://www.customs.gov/xp/cgov/import/

This is the US Customs and Border Protection starting point for information about IMPORTS.

On the left hand side toward the bottom, click on this item: Textiles and Quotas.

When the page opens, look at the right hand side,

legal:
Textlies
Informed Compliance Publications
Marketing Requirements for Wearing Apparel
Etc. ....

Basically these are publications explaining things IMPORTERS must know about importing apparel (“informed compliance”). For example, Marking Requirements for Wearing Apparel explains all the requirements for labels on apparel sold in the USA—country of origin, care (washing, drycleaning, etc.).

Now, on the left hand side of the same page, click on “Duty Rates/HTS” (HTS = Harmonized Tariff System).

Then click on Determining Duty Rates in the middle of the page.

You will see a FIRST WARNING that says:

“Experts spend years learning how to properly classify an item in order to determine its correct duty rate. For instance, you might want to know the rate of duty of a wool suit. A classification specialist will need to know, does it have darts? Did the wool come from Israel or another country that qualifies for duty-free treatment for certain of its products, where was the suit assembled, does it have any synthetic fibers in the lining….

“The U.S. International Trade Commission – Tariff Database link, located to your right under “on the web” will take you to an interactive data base that will enable you to get an approximate idea of the duty rate for a particular product. Please be aware that the duty rate you request is only as good as the information you provide. The actual duty rate of the item you import may not be what you think it should be as a result of your research. CBP makes the final determination of what the correct rate of duty is, not the importer. For very specific duty information on a particular item you may request a Binding Ruling. You may also receive guidance by calling your local CBP port.”

So, having read the FIRST WARNING, look on your right under on the web and click on U.S. International Trade Commisssion – Tariff Database.

On the right hand side you will see DataWeb Links, and under that click on TARIFF DATA.

In the center column of the page you will see,

USITC Tariff Database—Interactive (data current through July 1, 2005) Quick lookup; effective dates; related trade data.

So put your cursor over USITC Tariff Database—Interactive (data current through July 1, 2005) and click on it.

You will see a SECOND WARNING that says ….

CAUTION: This database is being provided as an advisory tool only. For complete legal product descriptions and enacted/proclaimed tariff rates to be used on Customs Service documents, you must consult the current HTS and any supplements thereto, as well as any applicable Customs regulations and decisions. Brief item descriptions have been provided for user convenience only and should NOT be relied upon for classification purposes.

Now that you have read a SECOND WARNING that this is a job for experts, if you are still brave enough to continue, click on Yes, go to USITC Year 2005 Tariff Database.

On the left hand side, you’ll see

Tariff Information Center

• Official Harmonized Tariff Schedule

You may have to look carefully to find this, but you have read twice that this is a job for experts.

So put your cursor over and click on Official Harmonized Tariff Schedule.

There is a THIRD WARNING on the page that opens, but you’ll have to look carefully to see it in the second paragraph.

“Although the USITC publishes and maintains the HTSA in its various forms, Customs and Border Protection is the only agency that can provide legally binding advice or rulings on classification of imports. Contact your nearest Customs office with questions about how potential imports should be classified. For a binding ruling on classification, contact the Bureau of Customs and Border Protection.”

After reading the THIRD WARNING, don’t stop now, but go ahead and scroll down a bit and click on: 2005 HTSA – by chapter.

Scroll down until you see this:

SECTION XI: TEXTILE AND TEXTILE ARTICLES

This is for silk fabric. Click on Chapter 50, and a 43kb pdf file will open in your browser or download to your hard drive.

Read through the notes quickly and go to page XI 50-1, 50-2, 50-3, etc. toward the end of the doc. To see the import duty rates. Rates for VN are in the “General” column.

Then, go back to Official Harmonized Tariff Schedule and scroll down until you see:

SECTION XI: TEXTILE AND TEXTILE ARTICLES

Click on Chapter 62, and a 253kb pdf file will open in your browser or download to your hard drive.

Go to page XI 62-33 and item number 6204.19.40.00, which is “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, ... Containing 70 percent or more by weight of silk or silk waste (744) “

Column 1 (General) shows that the import duty on such items imported from Vietnam is 1% ...

Please remember above that there were THREE WARNINGS that the information provided was for GENERAL GUIDANCE ONLY, and “ ... for very specific duty on a particular item you may request a Binding Ruling. You may also receive guidance by calling your local CBP Port.”

So … as was mentioned at the beginning of this FAQ, the Tariff Information Center very kindly provides the following links to Classification sources at the Customs and Border Protection.

Ports directory – This link provides a list of 317 Customs ports of entry by state. There are many individuals who can assist with classification of your imports.

Customs Rulings – This is a searchable database that provides links to official Memoranda of Customs Rulings for individual products. The product you have may have been classified in this manner, saving a lot of time and effort.

eRulings – This is a link to obtain eRulings, or official Customs rulings by email. There is a list of information and paperwork that you need to get together and provide to Customs to request an eRuling. There is also an Optional Template for Electronic Request for Binding Ruling (28kb, doc) that you can download to your computer and use to request an eRuling.

So … that’s how you determine the U.S. import duty for your product.

And remember the three warnings …, that the information is provided for GENERAL GUIDANCE ONLY.