"First Sale Rule" for Customs Valuation of US Imports - USITC

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TABLE D.3 Detailed import data for First Sale analysis, September 2008 to August 2009— Continued Total imports HTS Brief description a (Thousand $) Customs value b Tariff rate c (Percent) Value (Thousand $) Share of C.V. b (Percent) First Sale Importers (Number) Leading source d (Country) 4104 Tanned or crust bovine 37,756 1.57 *** *** *** Brazil 410419 Tanned or crust bovine & equine hides and skins 1,327 2.15 *** *** *** France 41041950 Bovine 590 3.06 *** *** *** France 410441 Tanned or crust full grain unsplit/grain split bovine and 20,947 1.73 *** *** *** Brazil equine hides and skins 41044120 Crust whole bovine hide and skin leather 2,807 2.26 *** *** *** Korea 41044140 Crust full grain unsplit/grain split bovine 1,121 0.17 *** *** *** Pakistan 41044150 Crust full grain unsplit/grain split bovine 15,034 1.97 *** *** *** Brazil 410449 Tanned or crust bovine and equine hides and skins 12,538 1.60 *** *** *** Argentina 41044940 Crust upper and sole equine and bovine 28 3.79 *** *** *** Panama 41044950 Crust bovine 10,454 1.82 *** *** *** Argentina 4105 Tanned or crust skins of sheep or lamb 2,620 1.84 *** *** *** Germany 410510 Sheep or lamb skins 1,811 1.87 *** *** *** Germany 41051090 Sheep or lamb skins 315 2.00 *** *** *** Germany 410530 Sheep or lamb skins 809 1.76 *** *** *** Germany 41053000 Sheep or lamb skins 809 1.76 *** *** *** Germany 4106 Tanned or crust skins of animals nesoi 4,860 1.14 *** *** *** Pakistan 410621 Hides and skins of goats or kids 1,313 0.49 *** *** *** Pakistan 41062190 Hides and skins of goats or kids 1,243 0.46 *** *** *** Pakistan 410622 Hides and skins of goats or kids 1,810 0.67 *** *** *** Pakistan 41062200 Hides and skins of goats or kids 1,810 0.67 *** *** *** Pakistan 410632 Hides and skins of swine 744 3.81 *** *** *** Korea 41063200 Hides and skins of swine 744 3.81 *** *** *** Korea 410640 Tanned or cust hides and skins of reptiles 737 0.00 *** *** *** Singapore 41064000 Tanned or cust hides and skins of reptiles 737 0.00 *** *** *** Singapore 410692 Hides and skins of animals nesoi 131 2.56 *** *** *** Spain 41069200 Hides and skins of animals nesoi 131 2.56 *** *** *** Spain 4107 Leather further prepared after tanning or crusting 363,578 1.34 4,034 1.11 39 Brazil 410711 Full grain unsplit whole bovine and equine leather 141,549 1.40 1,806 1.28 20 Brazil 41071120 Full grain unsplit whole bovine leather 723 2.40 *** *** *** France 41071150 Full grain unsplit upholstery leather of bovines 131,745 1.44 1,675 1.27 17 Brazil 41071180 Full grain unsplit whole bovine 1,135 1.90 *** *** *** Italy 410712 Grain split whole bovine and equine leather 48,582 1.53 1,247 2.57 9 Colombia 41071210 Grain split whole bovine skin upper or lining leather 2,824 0.00 *** *** *** China 41071250 Grain split whole upholstery leather of bovines 30,386 1.88 *** *** *** Argentina 41071260 Grain split whole upper & sole leather of bovines 5,944 0.05 *** *** *** India 41071270 Grain split whole bovine 1,572 1.70 *** *** *** Colombia 41071280 Grain split whole bovine 5,265 1.65 *** *** *** Uruguay 410719 Whole bovine and equine leather 28,906 1.91 *** *** *** Italy 41071920 Whole bovine skin leather 168 2.25 *** *** *** Brazil 41071950 Whole upholstery leather of bovines 20,780 2.14 *** *** *** Uruguay 41071960 Whole upper & sole leather of bovines 196 0.12 *** *** *** Italy 41071980 Whole bovine 6,388 1.31 *** *** *** Italy 410791 Full grain unsplit bovine & equine leather 56,733 0.37 *** *** *** Dominican Rep 41079160 Full grain unsplit upper & sole leather of bovines 4,505 0.99 *** *** *** Dominican Rep 410792 Grain splits bovine and equine leather 42,219 1.08 *** *** *** Brazil 41079250 Grain splits upholstery leather of bovines 9,713 2.07 *** *** *** Brazil 41079270 Grain splits bovine 11,177 0.99 *** *** *** Pakistan 41079280 Grain splits bovine 12,387 0.88 *** *** *** Norway 410799 Bovine and equine leather 45,589 2.09 61 0.13 6 Belgium 41079940 Buffalo leather other than full grains unsplit & grain splits 151 1.69 *** *** *** Pakistan 41079950 Upholstery leather of bovines 26,402 2.29 *** *** *** Pakistan 41079970 Bovine 5,682 3.41 *** *** *** Italy 41079980 Bovine 12,686 1.06 *** *** *** Belgium 4112 Sheep or lamb skin leather 12,119 1.92 *** *** *** Uruguay 411200 Sheep or lamb skin leather 12,119 1.92 *** *** *** Uruguay 41120030 Sheep or lamb skin leather 7,045 1.99 *** *** *** Italy 41120060 Sheep or lamb skin leather 5,073 1.82 *** *** *** Uruguay 4113 Leather of animals nesoi 34,270 0.43 284 0.83 5 Pakistan 411310 Goat or kidskin leather 3,566 1.01 *** *** *** Pakistan 41131030 Goat or kidskin leather 2,141 1.29 *** *** *** Pakistan 411320 Leather of swine 1,897 2.75 *** *** *** China 41132000 Leather of swine 1,897 2.75 *** *** *** China 411330 Reptile leather 9,561 0.00 *** *** *** Italy 41133030 Reptile leather 3,037 0.00 *** *** *** Italy 41133060 Reptile leather 6,524 0.00 *** *** *** Italy 4114 Chamois leater 11,097 1.27 *** *** *** Italy 411410 Chamois 8,175 1.06 *** *** *** Brazil 41141000 Chamois 8,175 1.06 *** *** *** Brazil 411420 Patent leather and patent laminated leather 2,922 1.86 *** *** *** Italy 41142030 Patent leather 1,882 2.12 *** *** *** Italy 41142070 Patent laminated leather or metallized leather 931 1.14 *** *** *** China D-72
TABLE D.3 Detailed import data for First Sale analysis, September 2008 to August 2009— Continued Total imports HTS Brief description a (Thousand $) Customs value b Tariff rate c (Percent) Value (Thousand $) Share of C.V. b (Percent) First Sale Importers (Number) Leading source d (Country) 4115 Composition leather 7,518 0.00 147 1.95 6 Mexico 411510 Composition leather with a basis of leather or leather fiber 6,405 0.00 147 2.29 6 Mexico 41151000 Composition leather with a basis of leather or leather fiber 6,405 0.00 147 2.29 6 Mexico 42 Articles of leather 8,835,479 11.12 853,792 9.66 1,350 China 4201 Saddlery and harness for any animal 312,787 2.24 4,588 1.47 70 China 420100 Saddlery and harness for any animal 312,787 2.24 4,588 1.47 70 China 42010030 Dog leashes 129,443 2.33 *** *** *** China 42010060 Saddlery and harnesses for animals nesi 183,343 2.18 *** *** *** China 4202 Travel goods 6,943,509 12.78 771,971 11.12 1,126 China 420211 Trunks 55,959 7.63 8,777 15.68 56 China 42021100 Trunks 55,959 7.63 8,777 15.68 56 China 420212 Trunks 637,798 16.82 48,602 7.62 133 China 42021220 Trunks 103,997 17.59 9,352 8.99 56 China 42021240 Trunks 25,339 6.29 2,253 8.89 17 China 42021260 Trunks 14,237 5.70 121 0.85 11 China 42021280 Trunks 494,224 17.52 36,876 7.46 87 China 420219 Trunks 11,015 16.45 313 2.85 18 China 42021900 Trunks 11,015 16.45 313 2.85 18 China 420221 Handbags 964,268 8.83 *** *** *** China 42022130 Handbags 48,781 4.31 3,630 7.44 27 Italy 42022160 Handbags 120,214 9.86 *** *** *** China 42022190 Handbags 795,273 8.95 *** *** *** China 420222 Handbags 1,386,383 13.70 *** *** *** China 42022215 Handbags 624,023 15.95 20,608 3.30 109 China 42022235 Handbags with or without shoulder strap or without handle 350 4.67 *** *** *** Bolivia 42022240 Handbags with or without shoulder strap or without handle 18,868 7.33 1,164 6.17 33 China 42022245 Handbags with or without shoulder strap or without handle 346,261 6.26 *** *** *** China 42022260 Handbags with or w/o shoulder strap or w/o handle 12,326 5.70 *** *** *** China 42022270 Handbags with or w/o shoulder strap or w/o handle 4,819 6.97 *** *** *** Italy 42022280 Handbags with or without shoulder strap or without handle 379,737 17.55 *** *** *** China 420229 Handbags 17,284 10.54 1,176 6.80 42 China 42022910 Handbags w. or w/o shld. strap or w/o handle of mat. 7,088 5.19 785 11.07 14 China 42022950 Handbags w. or w/o shld. strap or w/o handle of mat. 2,924 5.22 7 0.25 9 Switzerland 42022990 Handbags with or without shoulder straps or without handle 7,112 18.82 384 5.40 23 Italy 420231 Articles normally carried in the pocket or handbag 298,306 7.91 30,811 10.33 110 China 42023130 Articles of a kind normally carried in the pocket or handbag 4,084 3.37 331 8.11 13 Italy 42023160 Articles of a kind normally carried in the pocket or handbag 294,222 7.97 30,479 10.36 106 China 420232 Articles normally carried in the pocket or handbag 356,678 10.20 *** *** *** China 42023210 Articles of a kind normally carried in the pocket or handbag 155,705 5.58 3,792 2.44 60 China 42023220 Articles of a kind normally carried in the pocket or handbag 56,116 17.98 3,448 6.14 68 China 42023240 Articles of a kind normally carried in the pocket or handbag 57,561 6.28 *** *** *** China 42023280 Articles of a kind normally carried in the pocket or handbag 2,734 5.66 *** *** *** China 42023285 Articles of a kind normally carried in the pocket or handbag 1,376 0.00 *** *** *** Vietnam 42023295 Articles of a kind normally carried in the pocket or handbag 83,187 17.01 *** *** *** China 420239 Articles normally carried in the pocket or handbag 10,562 12.50 208 1.97 30 China 42023910 Articles of kind usually carried in pocket or handbag 3,231 5.26 *** *** *** China 42023950 Articles of kind usu. carried in pocket or handbag 1,061 7.59 *** *** *** China 42023990 Articles of a kind normally carried in the pocket or handbag 6,233 17.04 58 0.94 15 China 420291 Container bags 457,039 4.38 *** *** *** China 42029100 Cases 457,039 4.38 *** *** *** China 420292 Container bags 2,635,918 15.04 162,903 6.18 642 China 42029204 Insulated beverage bag w/outer surface textiles 15,578 4.58 238 1.53 3 Vietnam 42029208 Insulated food or beverage bags with outer surface of textile 145,525 6.98 1,757 1.21 38 China materials 42029210 Insulated food or beverage bags with outer surface of 29,431 3.38 278 0.95 14 China sheeting of plastic 42029215 Travel 277,678 6.28 *** *** *** China 42029220 Travel 22,684 5.65 451 1.99 26 China 42029230 Travel 1,297,063 17.38 80,549 6.21 332 China D-73
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United States International Trade C
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U.S. International Trade Commission
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PREFACE This report responds to the
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12 10 8 Figure ES.1 Only the textil
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ABBREVIATIONS AND ACRONYMS 2008 Act
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CHAPTER 1 Introduction Every year,
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2008-August 2009). 8 Section 15422(
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imports designating First Sale use
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CHAPTER 2 Analysis of First Sale an
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2009, and then remained relatively
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FIGURE 2.1 The number of importers
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Value of Imports That Used the Firs
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Tariffs are only one of several pot
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The use of the First Sale rule for
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U.S. International Trade Commission
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A-3
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A-5
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A-7
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APPENDIX B FEDERAL REGISTER NOTICES
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120 Federal Register / Vol. 74, No.
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APPENDIX C SUMMARY OF POSITIONS OF
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Law Offices of Stewart and Stewart
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APPENDIX D ADDITIONAL TABLES
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Table D.2 provides data on First Sa
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TABLE D.2 First Sale data by source
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TABLE D.3 Detailed import data for
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"First Sale Rule" for Customs Valuation of US Imports - USITC

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