- HS Classification Opinions
- 184 Views
HS Code Classification of Coloring Kits US Customs>Customs Tax Consultant Kenya
The coloring kits consist of multiple articles classifiable under separate headings. They are packaged for retail sale. The components of the kits carry out a specific activity. These kits, therefore, meet the term “goods put up in sets for retail sale.” For item 1, we find that the coloring book confers the essential character of […]
- HS Classification Opinions
- 184 Views
HS Code Classification of Note Cards US Customs>Tax Consultant Kenya
The note cards packaged with their envelopes are considered a set for customs purposes under General Rule of Interpretation 3(c) (GRI 3(c)). Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the note cards confer […]
- HS Classification Opinions
- 244 Views
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 Classification Opinions
- 159 Views
US Customs HS Code Nomenclature 2022>Customs Tax Consultant Kenya
US Customs HS Nomenclature 2022
- HS Classification Opinions
- 160 Views
European Union HS Code Nomenclature 2022>Tax Consultant Kenya
European Union HS Nomenclature 2022
- HS Classification Opinions
- 162 Views
World Customs Organisation Section Chapter Notes 2022>Tax Consultant Kenya
World Customs Organisation Chapter Notes 2022
- HS Classification Opinions
- 188 Views
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 Opinions
- 179 Views
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. […]
- Tax Appeals Tribunal Decisions
- 626 Views
KRA Vs Car Importers Association of Kenya Current Retail Selling Price for Imported Cars>Customs Tax Consultant Kenya
The Petitioner states that being a stake holder in the car importation industry, representing seventy-three (73) car importers, the Petitioner ought to have been given a chance to participate in the process in which the “new” CRSP values were determined. The Petitioner avers that the reason why the CRSP was introduced by the law was […]
- Clients Work 2022-Case Studies, Customs Valuation, HS Classification Opinions, Tax Advisory
- 322 Views
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
