Reference no: EM133201863

Question: Complete the following chart with the dutiable rate of each of these goods if they were imported into the United States from the noted locations utilizing the Harmonized Tariff Schedule. Each good is worth two points. Please note that each of the states listed as "Country of Origin #1" are members of the WTO and do not have free trade agreements with the United States. Additionally, please note that Guador listed as "Country of Origin #2" is not a member of the WTO, does not have a free trade agreement with the United States, and does not qualify for GSP treatment as a beneficiary country.

- How would the following goods be classified by U.S. Customs and Border Protection (CBP) utilizing the rules discussed in class? What do each of these rules state and how do they apply to these cases? Each case may be resolved through the application of a single classification rule discussed in class. (9 points) (Answer limited to one page)

- Action figures from the "Manimal" line of toys featuring characters such as Erin Eagle and Bear Boy with human faces and animal bodies which the importer claims are subject to a 6.8% ad valorem tariff as toys representing non-human creatures under the Harmonized Tariff Schedule but which CBP claims are dolls subject to a 12% ad valorem duty. The Harmonized Tariff Schedule does not define the term "dolls" in this context.

- Hockey pants consisting of an exterior nylon or polyester shell and hard plastic guards and polyurethane foam padding attached to a belt which the importer claims is entitled to duty-free treatment as ice hockey equipment under the Harmonized Tariff Schedule but which CBP claims are "garments of man-made fibers" including those suitable for general physical exercise subject to a 16% duty.

- Pierre Soufflé ready-to-cook spaghetti meals consisting of uncooked spaghetti (duty-free), grated cheese (16% ad valorem), and tomato sauce (6% ad valorem) all sold together in a single carton.

- You are employed as the customs broker for Honshu Piano Company, a Japanese corporation that manufactures and exports upright and grand pianos to the United States. The Board of Directors of Honshu has asked for your opinion on the following course of action.

Honshu is interested in exporting its latest piano, the Sonata Grand II, to the United States. However, it is concerned about tariffs given that the dutiable value of each piano may be as high as $10,000. The tariff upon upright and grand pianos imported into the United States is 4.7% ad valorem according to the Harmonized Tariff Schedule presently in effect. In response to these concerns, the Board of Directors of Honshu is considering separately exporting pre-fabricated component parts of the Sonata Grand II to Honshu's plant in Dhoogastan, assembling the pianos at this plant and exporting them to the United States claiming that they are a product of Dhoogastan and are subject to duty-free treatment pursuant to the U.S.-Dhoogastan Free Trade Agreement.

Based upon these facts, the Board of Directors has addressed the following questions to you. First, what would be the country of origin for the Sonata Grand II pianos produced utilizing this scenario? Please explain your answer utilizing all of the elements discussed in class. Second, utilizing the facts relating to Guador in Question Number 1, what would be the tariff rate if the pianos were manufactured at Honshu's factory in Guador? (11 points) (Answer limited to one page)

- Killem Chemicals is a U.S.-based manufacturer of agricultural chemicals. Killem recently sold two thousand gallons of Insta-Death, its most toxic weedicide, to South Asian Exports (SAE), a trading company acting as a middleman headquartered in Singapore. SAE refused to disclose the use that it intended to make of the product and paid cash upon its delivery. SAE ultimately shipped the Insta-Death to the Syrian government for use in its chemical weapons program. Is Killem liable for the ultimate transshipment of Insta-Death to Syria? What principle of law is applicable to this case? Please explain the application of this principle to this case.