"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) 90101000 Apparatus & equipment for auto. developing photographic 32,339 1.80 *** *** *** Japan film/paper in rolls or exposing developed film to rolls of photographic paper 901050 Apparatus and equipment for photographic 49,556 0.01 *** *** *** China 90105020 Developing tanks for photographic laboratories 692 0.00 *** *** *** China 90105050 Photographic film viewers 1,335 0.00 *** *** *** Japan 901060 Projection screens 46,989 2.00 178 0.38 14 China 90106000 Projection screens 46,989 2.00 178 0.38 14 China 901090 Parts and accessories of apparatus and equipment for 42,944 2.64 *** *** *** China photographic 90109040 Parts and accessories of photographic film viewers 1,814 2.90 *** *** *** India 90109090 Parts & accessories for apparatus & equipment for 41,131 2.63 *** *** *** China photographic 9011 Compound optical microscopes 251,941 4.66 1,738 0.69 19 China 901110 Stereoscopic microscopes 56,149 2.97 *** *** *** Israel 90111040 Stereoscopic microscopes 3,280 3.81 *** *** *** Israel 90111080 Stereoscopic microscopes 52,868 2.91 *** *** *** Israel 901120 Microscopes nesoi 36,523 4.61 172 0.47 8 China 90112040 Microscopes for microphotography 16,710 3.15 *** *** *** China 90112080 Microscopes for microphotography 19,812 5.85 *** *** *** China 901180 Compound optical micoscopes 58,844 5.77 614 1.04 8 China 90118000 Compound optical microscopes other than stereoscopic or 58,844 5.77 614 1.04 8 China those for microphotography 901190 Parts and accessories for compound optical microscopes 100,425 4.99 *** *** *** China 90119000 Parts and accessories for compound optical microscopes 100,425 4.99 *** *** *** China 9012 Microscopes other than optical microscopes 224,011 3.62 *** *** *** United Kingdom 901210 Microscopes other than optical microscopes 185,928 3.38 *** *** *** United Kingdom 90121000 Microscopes other than optical microscopes 185,928 3.38 *** *** *** United Kingdom 901290 Parts and accessories for microscopes other than optical 38,083 4.77 29 0.08 3 Japan microscopes 90129000 Parts and accessories for microscopes other than optical 38,083 4.77 29 0.08 3 Japan microscopes 9013 Liquid crystal devices nesoi 2,035,812 1.84 46,706 2.29 117 China 901310 Telescopic sights for fitting to arms 156,223 6.43 *** *** *** Philippines 90131010 Telescopic sights for rifles not designed for use with infrared 103,008 9.24 *** *** *** Philippines light 90131030 Telescopic sights for rifles designed for use with infrared 18,697 1.22 *** *** *** China light 90131040 Telescopic sights for arms other than rifles 34,518 0.87 *** *** *** Germany 901320 Lasers 240,048 2.48 *** *** *** Germany 90132000 Lasers 240,048 2.48 *** *** *** Germany 901380 Optical devices 1,432,489 0.97 17,956 1.25 87 China 90138020 Hand magnifiers 20,227 6.20 535 2.64 35 China 90138070 Liquid crystal and other optical flat panel displays other than 307,447 0.00 9,677 3.15 27 China for articles of heading 8528 90138090 Liquid crystal devices nesoi 1,102,648 1.20 7,745 0.70 30 China 901390 Parts and accessories for liquid crystal devices 207,053 2.35 *** *** *** Germany 90139020 Parts and accessories of telescopic sights for rifles 13,222 8.81 *** *** *** Australia 90139050 Parts and accessories of flat panel displays other than for 32,901 0.00 *** *** *** Taiwan articles of heading 8528 90139090 Parts and accessories of liquid crystal devices nesoi 160,929 2.30 *** *** *** Germany 9014 Direction finding compasses 988,889 0.08 2,647 0.27 43 China 901410 Direction finding compasses 42,727 0.54 376 0.88 27 United Kingdom 90141010 Optical direction finding compasses 811 3.54 *** *** *** Taiwan 90141060 Gyroscopic directing finding compasses 2,107 0.00 *** *** *** United Kingdom 90141070 Electrical direction finding compasses 30,282 0.00 242 0.80 7 United Kingdom 90141090 Direction finding compasses 9,526 2.34 38 0.40 11 China 901420 Instruments and appliances for aeronautical or space 504,607 0.03 1,550 0.31 5 China navigation 90142060 Electrical instruments and appliances 210,675 0.00 *** *** *** France 90142080 Nonelectrical instruments and appliances 262,193 0.00 *** *** *** China 901480 Navigational instruments and appliances 205,593 0.20 483 0.24 8 Norway 90148010 Optical navigational instruments 6,898 1.29 *** *** *** Taiwan 90148040 Electrical navigational instruments and appliances 61,793 0.00 366 0.59 4 Norway 90148050 Nonelectrical navigational instruments and appliances 68,053 0.00 *** *** *** United Kingdom 901490 Parts and accessories for direction finding compasses and other navigational instruments and appliances 90149020 Parts and accessories of nonelectrical instruments and appliances for aeronautical or space navigation of subheading 9014.20.80 235,963 0.00 237 0.10 9 Norway 31,217 0.00 *** *** *** Italy D-182
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 90149040 Parts and accessories of nonelectrical navigational instruments and appliances nesi of subheading 9014.80.50 Tariff rate c (Percent) Value (Thousand $) Share of C.V. b (Percent) First Sale Importers (Number) Leading source d (Country) 13,910 0.00 *** *** *** United Kingdom 90149060 Parts and accessories of navigational instruments and 166,363 0.00 185 0.11 6 Norway appliances 9015 Surveying 1,028,684 0.07 14,937 1.45 58 China 901510 Rangefinders 156,978 0.10 *** *** *** China 90151040 Electrical rangefinders 147,899 0.00 *** *** *** China 90151080 Rangefinders 9,080 1.68 *** *** *** Dominican Rep 901520 Theodolites and tachyometers 55,992 0.04 *** *** *** Germany 90152040 Electrical theodolites and tachymeters 55,039 0.00 *** *** *** Germany 90152080 Theodolites and tachymeters 953 2.29 *** *** *** Philippines 901530 Levels 29,321 0.56 *** *** *** Malaysia 90153040 Electrical levels 23,202 0.00 *** *** *** Malaysia 90153080 Levels 6,119 2.69 27 0.44 9 China 901540 Photogrammetrical surveying instruments and appliances 21,341 1.16 429 2.01 6 United Kingdom 90154040 Electrical photogrammetrical surveying instruments and 11,596 0.00 *** *** *** Australia appliances 90154080 Photogrammetrical surveying instruments and appliances 9,745 2.54 *** *** *** United Kingdom 901580 Surveying instruments and appliances 558,578 0.02 5,526 0.99 35 United Kingdom 90158020 Optical surveying 19,428 0.71 *** *** *** Sweden 90158060 Seismographs 20,882 0.00 *** *** *** United Kingdom 90158080 Surveying 518,267 0.00 5,476 1.06 33 United Kingdom 901590 Parts etc. for rangefinders and surveying 206,474 0.00 *** *** *** Canada 90159000 Parts and accessories for surveying 206,474 0.00 *** *** *** Canada 9016 Balances of a sensitivity of 5 cg or better 35,642 3.79 307 0.86 6 Switzerland 901600 Balances of a sensitivity of 5 cg or better 35,642 3.79 307 0.86 6 Switzerland 90160020 Electrical balances of a sensitivity of 5 cg or better 31,008 3.89 *** *** *** Switzerland 90160060 Balances 4,577 3.13 *** *** *** Germany 9017 Drawing 180,292 3.90 1,370 0.76 129 China 901710 Drafting tables and machines 1,289 1.59 *** *** *** Austria 90171080 Drafting tables and machines 647 3.17 *** *** *** Austria 901720 Drawing 29,913 3.87 *** *** *** China 90172040 Disc calculators 2,746 3.87 *** *** *** China 90172070 Other drawing 2,652 0.00 *** *** *** China 90172080 Other drawing 24,516 4.29 100 0.41 15 China 901730 Micrometers 52,020 4.44 506 0.97 52 China 90173040 Micrometers and calipers 25,500 5.50 *** *** *** China 90173080 Gauges for measuring length 26,520 3.42 *** *** *** Taiwan 901780 Instruments for measuring length 97,071 3.64 677 0.70 78 China 90178000 Instruments for measuring length 97,071 3.64 677 0.70 78 China 9018 Instruments and appliances used in medical 13,284,210 0.00 59,050 0.44 202 Costa Rica 901811 Electrocardiographs 129,869 0.00 *** *** *** France 90181130 Electrocardiographs 16,941 0.00 *** *** *** U.S. 90181190 Parts and accessories of electrocardiographs 110,002 0.00 *** *** *** France 901812 Ultrasonic scanning apparatus 200,028 0.00 605 0.30 5 Canada 90181200 Ultrasonic scanning electro-diagnostic apparatus used in 200,028 0.00 605 0.30 5 Canada medical 901813 Magnetic resonance imaging apparatus 534,778 0.00 *** *** *** Germany 90181300 Magnetic resonance imaging electro-diagnostic apparatus 534,778 0.00 *** *** *** Germany used in medical 901819 Electro-diagnostic apparatus 2,310,292 0.00 27,291 1.18 46 Costa Rica 90181940 Electro-diagnostic apparatus for functional exploratory 520,202 0.00 *** *** *** Germany examination 90181955 Electro-diagnostic patient monitoring systems 314,131 0.00 *** *** *** United Arab Em 90181995 Electro-diagnostic apparatus nesi 1,446,005 0.00 25,831 1.79 36 Costa Rica 901820 Ultraviolet or infrared ray apparatus 17,175 0.00 *** *** *** China 90182000 Ultraviolet or infrared ray apparatus used in medical 17,175 0.00 *** *** *** China 901831 Syringes 280,416 0.00 1,169 0.42 18 China 90183100 Syringes 280,416 0.00 1,169 0.42 18 China 901832 Tubular metal needles and needles for sutures and parts 354,703 0.00 284 0.08 6 China and accessories thereof 90183200 Tubular metal needles and needles for sutures 354,703 0.00 284 0.08 6 China 901839 Medical etc. needles nesoi 2,488,724 0.00 5,905 0.24 30 China 90183900 Catheters 2,488,724 0.00 5,905 0.24 30 China 901841 Dental drill engines 51,562 0.00 *** *** *** Korea 90184100 Dental drill engines 51,562 0.00 *** *** *** Korea 901849 Instruments and appliances used in dental sciences 512,468 0.00 1,231 0.24 22 China 90184940 Dental burs 67,199 0.00 *** *** *** Israel 90184980 Instruments and apparatus used in dental sciences 445,269 0.00 *** *** *** China 901850 Ophthalmic instruments and appliances 210,000 0.00 2,087 0.99 14 Australia 90185000 Ophthalmic instruments and appliances nesi 210,000 0.00 2,087 0.99 14 Australia D-183
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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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