US Tarrifs on Mexican sweaters

Duties Tariff Elimination and Fees

Goods brought into Canada, Mexico and the United States are subject to customs duties and taxes. Each
country has its own rate of duties. The amount of duties charged is based on the harmonized tariff system
classification number of the good, value and origin.
 Determining Duty Rates

The Harmonized Tariff System (HTS) provides duty rates for virtually every item that exists. The HTS is a
reference manual that is the size of an unabridged dictionary.

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?
 Customs Duty

What Is A Customs Duty?

Customs Duty is a tariff or tax imposed on goods when transported across international borders. The
purpose of Customs Duty is to protect each country's economy, residents, jobs, environment, etc., by
controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country.

The Customs Duty Rate is a percentage. This percentage is determined by the total purchased value of the
article(s) paid at a foreign country and not based on factors such as quality, size, or weight. The Harmonized
Tariff System (HTS) provides duty rates for virtually every existing item. CBP uses the Harmonized Tariff
Schedule of the United States Annotated (HTSUS), which is a reference manual that the provides the
applicable tariff rates and statistical categories for all merchandise imported into the U.S
 Customs Duty

Duty-Free Shop articles sold in a Customs duty-free shop are free only for the country in which that shop is
located. Therefore, if your acquired articles exceed your personal exemption/allowance, the articles you
purchased in Customs duty-free shop, whether in the United States or abroad, will be subject to Customs duty
upon entering your destination country.

American Customs duty-free shop are also subject to U.S. Customs duty if you bring them into the United
States. For example, if you buy alcoholic beverages in a Customs duty-free shop in New York before entering
Canada and then bring them back into the United States, they will be subject to Customs duty and Internal
Revenue Service tax (IRT).
 Temporary Admissions
Certain Professional Equipment, Sports Goods, and Goods for Display
A person can temporarily import duty-free: professional equipment (tools of the trade), equipment for the press
or for sound or television broadcasting, cinematographic equipment, goods for sports purposes, and goods for
display or demonstration. As a condition of duty-free entry, a NAFTA country may require that these goods:
not be sold or leased while in its territory;
be accompanied by a bond if they are not originating goods as defined in Chapter 4 of the NAFTA;
only remain in the importing country until the departure of the person or within a reasonable time established by
each country;
be capable of identification when exported;
be imported in no greater quantity than is reasonable for its intended use;
be imported by a national or resident of another NAFTA country that seeks temporary entry;
be used solely by or under the personal supervision of the person importing the good in the exercise of the
business activity, trade or profession.
 Temporary Admissions
Commercial Samples and Advertising Films
Commercial samples and advertising films may also be imported temporarily without payment of duties. As a
condition of duty-free entry, a NAFTA country may require that these goods:
be imported solely for the solicitation of orders for goods, or services from another country;
not be sold, leased or put to any use other than exhibition or demonstration while in its territory;

be capable of identification when exported;

be exported within such period as is reasonably related to the purpose of the temporary admission; and
be imported in no greater quantity than is reasonable for its intended use.