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ITC Requesting Comments on Duty-Free Entry of Festive Articles

Potential duty-savings opportunity for importers of holiday (or other celebratory) themed merchandise - ITC accepting comments on proposed changes to duty-free festive articles tariff provisions.

In our letter of July 23, 2010, we advised of a request by U.S. Customs and Border Protection (“Customs”) that the U.S. International Trade Commission (“ITC”) commence an investigation which may result in a broadening of the class of merchandise that will qualify for duty-free treatment as “festive articles” (within Heading 95051 or elsewhere in the HTS).

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Commerce Preliminarily Reinterprets Novelty Candle Scope

Commerce Publishes Preliminary Reinterpretation of Novelty Candle Scope Exclusion For Petroleum Wax Candles from China

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ITC Issues Final Report Of Textile-Outsole Footwear

On August 9, the ITC issued its final report in connection with the section 1205 proceeding that it was conducting with respect to the classification of textile outer sole shoes.

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First Sale Update

Thoughts on the ‘first sale’ rule

The ‘first sale’ rule is a method used to arrive at the transaction value of merchandise which is the subject of multi-tiered sales. Because the first sale price is always lower than any subsequent resale price, the use of the first sale appraisement method results in substantial savings in duty. The main commercial blocks of the world – the European Union (EU), United States (US) and Japan – accept the first sale appraisement and in the US, this process has been validated through a series of court decisions. Recently, however, a move to ‘last sale’ appraisement has been proposed. This has prompted many substantial importers, trade groups and industry organisations to file comments and legal briefs in strong opposition to the proposal. This article considers the position being taken by the EU Commission, the likely result in a change to the World Trade Organization (WTO) Agreement on Customs Valuation, and concludes with the hope that customs administrators in the US and EU will heed the comments of the international trade community and continue the ‘first sale’ rule.

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