|Monday, February 10, 2014
Correction to 2014 HTSUS MPF Exemption Claims under SPIs C#, K# and L#
In a notice from CBP dated January, 3, 2014, the public was informed that General Statistical Note (GSN) 3(c) of the 2014 Harmonized Tariff Schedule of the United States was updated to indicate that goods imported under the Civil Aircraft Agreement, Pharmaceutical Agreement and Intermediate Chemicals for Dyes Agreement (Special Indicator Codes C, K and L, respectively) that are products of a country which the U.S. has a Free Trade Agreement (FTA), that provides the MPF exemption, can be imported without paying the MPF if the goods are marked or are eligible to be marked with the country of origin for that country. It also stated that the FTA’s more stringent rules of origin and the direct import rules do not have to be met.
CBP has corrected its previous notice with respect to MPF exemptions for the Civil Aircraft Agreement, Chemicals for Dyes Agreement and Pharmaceutical Agreement stating that a good must meet the preference program’s “origination” requirements, including the “imported directly” requirement.
CBP also notes that the update to GSN 3(c) unintentionally omitted other special trade regimes which provide for the MPF exemptions. Please review CSMS #14-000077 for complete details.
Original Notice: CSMS #14-000003
Corrected Notice: CSMS #14-000077