Brent Claypool

binding rulings tariff classification htsus import customs compliance valuation protests duty duty customs brokers freight forwarders protests a seller buyer imported merchandise license fees price paid or payable importer of record the mod act deductions additions appraisement proceeds to seller packing costs packing assists royalties commissions computed value deductive value transaction value valuation additional rules of interpretation import general rules of interpretation fdra 19 cfr invoice footwear cbp u.s. customs and border protection sweatshirts pullovers harmonized tariff schedule of the united states sweaters apparel knitwear vests heading 6110 legal decisions