Update to HTSUS Clarifies Eligibility under SPI C#, K# and L#


Tuesday, January 7, 2014

 2014 HTSUS Clarifies Exemption from MPF for Claims under SPI C#, K# and L#

 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 MFP if the goods are marked or are eligible to be marked with the country of origin for that country.

The FTA’s more stringent rules of origin and the direct import rules do not have to be met. SPI C#, K# or L# must preface the 10-digit HTS number at time of entry.

FTA’s that provide the MPF exemption are: NAFTA, Chile, Singapore, Australia, Israel, Bahrain, Oman, CAFTA, Peru, Korea, Colombia and Panama.

CSMS #14-000003