HS Classification Opinions

HS Code Classification Handbag with Coin Purses US Customs>Customs Tax Consultant Kenya

The handbag and smaller cases provide the same useful functions of storage, protection and portability and are considered a set as presented on import. The handbag is the article that imparts the essential character of the set, General Rule of Interpretation 3(b) noted.   CLA-2-42:OT:RR:NC:N4:441 Ms. Vicky Lee Macy’s Merchandising Group 151 West 34th Street […]

HS Code Classification of a Math Tool Set US Customs>Tax Consultant Kenya

General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes CLA-2-90:OT:RR:NC:N1:105 Mr. Joseph J. Kenny Trade Compliance Analyst Geodis USA Inc. One CVS Drive Woonsocket, RI […]

HS Classification of Gloves US Customs>Customs Tax Consultant Kenya

The back side also features reinforcement patches of non-woven fabric on three fingers. The essential character of the glove is imparted by the palm side non-woven fabric.  The applicable subheading for style KG01Z23 will be 6216.00.5820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts: CLA-2-62:OT:RR:NC:N3:354 Mr. Juan Ramos Kolossus Workwear Corp. […]

Sample Work Done in 2022>Tax Consultant Kenya

We are writing to request for an advance ruling for Steel Storage Racking System and Accessories or Complete Racking System Made of Steel, as supported by Section 248(A) of the EACCMA quoted below for ease of reference. We propose classification under Heading 7308.90 of the Common External Tariff(CET) Compilation of Notices of Objection to KRA

EAC PROVISIONAL SCHEDULE OF TARIFF CONCESSIONS FOR THE AFRICAN CONTINENTAL FREE TRADE AREA (AfCFTA):>Customs Tax Consultant Kenya

LEGAL NOTICE IN EXERCISE of the powers conferred upon the Council of Ministers by Section 112 (1) (b) of the East African Community Customs Management Act, 2004, the Council of Ministers has approved preferential tariff treatment on originating goods imported from State Parties of the African Continental Free Trade Area (AfCFTA) African Continental Free Trade […]

Tax Appeals Tribunal Decision HS Classification Chapter 30>Customs Tax Consultant Kenya

The respondent required the applicant to pay a sum of KShs. 127,795,427/= in respect of the said pharmaceutical products which the respondent alleges the applicant had misclassified in its- import documentation. According to the respondent, the pharmaceutical products in question were food supplements and not medicines and therefore they ought to have been classified under […]

Tax Appeals Tribunal Decision HS Classification Chapter 39>Tax Consultant Kenya

The Respondent undertook a Post Clearance Audit (“PCA”) on the Appellant’s imports for the period 2016-2021. As a result of this exercise, the Respondent concluded that the Appellant’s product, Esprene SPO Vo141, had been misclassified and proceeded to re-classify it under HS Code 3811.29.00 instead of 3901.90.00.   JUDGMENT BACKGROUND The Appellant is a private company […]