"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) 940171 Seats with metal frames 611,876 0.00 9,827 1.61 115 China 94017100 Seats nesoi 611,876 0.00 9,827 1.61 115 China 940179 Seats with metal frames 1,485,825 0.00 17,029 1.15 204 China 94017900 Seats nesoi 1,485,825 0.00 17,029 1.15 204 China 940180 Seats other than of metal or wooden frames 514,023 0.00 4,344 0.85 128 China 94018020 Seats nesoi 34,508 0.00 547 1.58 32 China 94018040 Seats nesoi 149,915 0.00 1,147 0.77 45 China 94018060 Seats nesoi 329,600 0.00 2,650 0.80 61 China 940190 Parts of seats 3,943,769 0.00 51,710 1.31 225 China 94019010 Parts of seats nesoi 2,760,368 0.00 15,137 0.55 47 Mexico 94019015 Parts of seats nesoi 4,629 0.00 *** *** *** Malaysia 94019025 Parts of seats 1,331 0.00 *** *** *** Philippines 94019035 Parts of seats 145,493 0.00 *** *** *** Taiwan 94019040 Parts of seats 97,660 0.00 3,299 3.38 56 China 94019050 Parts of seats 934,288 0.00 31,223 3.34 141 China 9402 Medical 572,680 0.00 4,242 0.74 51 China 940210 Dentists' 47,838 0.00 1,063 2.22 18 Taiwan 94021000 Dentists' 47,838 0.00 1,063 2.22 18 Taiwan 940290 Medical 524,842 0.00 3,179 0.61 38 China 94029000 Medical 524,842 0.00 3,179 0.61 38 China 9403 Furniture 13,362,950 0.00 298,998 2.24 1,687 China 940310 Metal furniture 341,547 0.00 6,222 1.82 72 China 94031000 Furniture 341,547 0.00 6,222 1.82 72 China 940320 Metal furniture 2,710,085 0.00 61,033 2.25 653 China 94032000 Furniture 2,710,085 0.00 61,033 2.25 653 China 940330 Wooden furniture 724,155 0.00 16,343 2.26 142 China 94033040 Furniture 2,101 0.00 *** *** *** Brazil 94033080 Furniture 722,054 0.00 *** *** *** China 940340 Wooden furniture 696,944 0.00 12,919 1.85 181 China 94034040 Furniture 8,327 0.00 *** *** *** Colombia 94034060 Furniture 328 0.00 *** *** *** Thailand 94034090 Furniture 688,289 0.00 12,872 1.87 175 China 940350 Wooden furniture 2,430,057 0.00 71,392 2.94 307 China 94035040 Furniture 4,174 0.00 *** *** *** Malaysia 94035060 Furniture 211 0.00 *** *** *** Belgium 94035090 Furniture 2,425,672 0.00 71,329 2.94 301 China 940360 Wooden furniture 4,058,929 0.00 83,526 2.06 768 China 94036040 Furniture 21,608 0.00 54 0.25 8 Mexico 94036080 Furniture 4,037,322 0.00 83,472 2.07 763 China 940370 Furniture of plastics 318,247 0.00 2,935 0.92 141 China 94037040 Furniture 66,562 0.00 736 1.11 45 China 94037080 Furniture 251,685 0.00 2,199 0.87 108 China 940381 Furniture 42,575 0.00 796 1.87 49 China 94038100 Furniture 42,575 0.00 796 1.87 49 China 940389 Furniture 381,315 0.00 1,559 0.41 119 China 94038930 Furniture 8,663 0.00 216 2.49 11 China 94038960 Furniture 372,651 0.00 1,344 0.36 111 China 940390 Parts of furniture 1,659,096 0.00 42,272 2.55 422 China 94039010 Parts of furniture 11,611 0.00 *** *** *** United Kingdom 94039025 Parts of furniture 2,811 0.00 89 3.17 9 Philippines 94039040 Parts of furniture 14,611 0.00 *** *** *** China 94039050 Parts of furniture 43,204 0.00 2,407 5.57 41 China 94039060 Parts of furniture 11,177 0.00 541 4.84 19 China 94039070 Parts of furniture 807,744 0.00 15,245 1.89 199 China 94039080 Parts of furniture 767,938 0.00 22,574 2.94 255 China 9404 Mattress supports 1,898,227 6.23 37,646 1.98 348 China 940410 Mattress supports 7,011 0.00 111 1.58 8 United Kingdom 94041000 Mattress supports 7,011 0.00 111 1.58 8 United Kingdom 940421 Mattresses of cellular rubber or plastics 119,651 1.72 *** *** *** China 94042100 Mattresses 119,651 1.72 *** *** *** China 940429 Mattresses of other than cellular rubber or plastics 69,011 3.08 2,926 4.24 45 Dominican Rep 94042910 Mattresses 15,963 2.42 553 3.46 11 China 94042990 Mattresses 53,048 3.28 2,373 4.47 36 Dominican Rep 940430 Sleeping bags 81,890 8.46 *** *** *** China 94043040 Sleeping bags 9,561 4.70 *** *** *** China 94043080 Sleeping bags 72,329 8.96 *** *** *** China 940490 Articles of bedding and similar furnishings 1,620,665 6.61 19,614 1.21 298 China 94049010 Pillows 149,425 5.01 507 0.34 61 China 94049020 Pillows 318,080 4.86 7,162 2.25 211 China 94049080 Arts. of bedding & similar furnishings stuffed or internally 590,246 3.98 3,089 0.52 36 China fitted w/any material nesoi 94049085 Quilts 420,600 12.18 3,842 0.91 43 China D-192
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) 94049095 Arts. of bedding & similar furnishings stuffed or internally 142,315 6.66 5,014 3.52 33 China fitted w/any material nesoi 9405 Lamps and lighting fittings and parts thereof nesoi 5,154,799 4.26 76,624 1.49 673 China 940510 Chandeliers and other electric ceiling or wall lighting fittings 1,725,043 3.73 20,400 1.18 172 China 94051040 Chandeliers and other electric ceiling or wall lighting fittings 70,964 3.21 1,823 2.57 42 Belgium 94051060 Chandeliers and other electric ceiling or wall lighting fixtures 1,316,653 3.84 14,135 1.07 80 China 94051080 Chandeliers and other electric ceiling or wall lighting fixtures 337,426 3.42 4,442 1.32 100 China 940520 Electric table 639,913 4.80 6,900 1.08 192 China 94052040 Electric table 28,798 3.37 1,368 4.75 34 France 94052060 Electric table 312,898 5.87 2,936 0.94 84 China 94052080 Electric table 298,217 3.82 2,596 0.87 118 China 940530 Lighting sets of a kind used for christmas trees 348,223 7.56 164 0.05 10 China 94053000 Lighting sets of a kind used for christmas trees 348,223 7.56 164 0.05 10 China 940540 Electric lamps and lighting fittings 1,585,320 3.76 20,313 1.28 253 China 94054040 Electric lamps and lighting fixtures nesoi 12,452 3.97 292 2.34 11 China 94054060 Electric lamps and lighting fixtures nesoi 715,545 3.80 9,179 1.28 78 China 94054080 Electric lamps and lighting fixtures nesoi 857,324 3.72 10,843 1.26 197 China 940550 Non-electrical lamps and lighting fittings 283,918 4.80 3,539 1.25 122 China 94055020 Non-electrical incandescent lamps designed to be operated 8,525 2.28 *** *** *** China by propane or other gas 94055030 Non-electrical lamps and lighting fixtures nesoi 3,852 5.23 *** *** *** India 94055040 Non-electrical lamps and lighting fixtures nesoi 271,540 4.88 3,183 1.17 109 China 940560 Illuminated signs 107,307 3.51 1,842 1.72 37 China 94056040 Illuminated signs 32,288 2.08 432 1.34 14 China 94056060 Illuminated signs 72,806 4.19 1,410 1.94 26 Taiwan 940591 Parts for lamps and lighting fittings 59,770 7.29 1,440 2.41 68 China 94059110 Parts of lamps 276 6.30 *** *** *** Italy 94059130 Parts of lamps 26,133 11.52 441 1.69 29 China 94059140 Parts of lamps 1,003 6.16 *** *** *** China 94059160 Parts of lamps 32,359 3.92 966 2.99 44 China 940592 Parts for lamps and lighting fittings 33,081 2.76 797 2.41 30 Italy 94059200 Parts of lamps 33,081 2.76 797 2.41 30 Italy 940599 Parts for lamps and lighting fittings 372,223 4.27 21,229 5.70 119 China 94059920 Parts of lamps 16,654 3.66 *** *** *** China 94059940 Parts of lamps 355,569 4.30 *** *** *** China 9406 Prefabricated buildings 245,306 0.84 1,354 0.55 28 Mexico 940600 Prefabricated buildings 245,306 0.84 1,354 0.55 28 Mexico 94060040 Prefabricated buildings 58,986 0.81 411 0.70 9 Canada 94060080 Prefabricated buildings 186,321 0.85 944 0.51 21 Mexico 95 Toys 29,181,899 0.56 683,500 2.34 1,256 China 9503 Toys 9,573,843 0.00 406,511 4.25 591 China 950300 Toys 9,573,843 0.00 406,511 4.25 591 China 95030000 Toys 9,573,843 0.00 406,511 4.25 591 China 9504 Articles for arcade 11,933,157 0.00 38,939 0.33 265 China 950410 Video games of a kind used with a television receiver 7,782,939 0.00 22,922 0.29 31 China 95041000 Video games of a kind used with a television receiver and 7,782,939 0.00 22,922 0.29 31 China parts and accessories thereof 950420 Articles 66,314 0.00 180 0.27 15 China 95042020 Balls 3,521 0.00 *** *** *** France 95042060 Tables 26,472 0.00 113 0.43 7 China 95042080 Articles nesoi and parts and accessories 36,231 0.00 *** *** *** China 950430 Coin- or token-operated games 343,517 0.00 5,768 1.68 32 Korea 95043000 Coin- or token-operated games for arcade 343,517 0.00 5,768 1.68 32 Korea 950440 Playing cards 82,275 0.00 2,799 3.40 51 China 95044000 Playing cards 82,275 0.00 2,799 3.40 51 China 950490 Game machines except coin- or token-operated 3,658,111 0.00 7,271 0.20 163 China 95049040 Game machines 3,063,041 0.00 3,121 0.10 16 China 95049060 Chess 354,631 0.00 1,763 0.50 104 China 95049090 Articles nesoi for arcade 240,439 0.00 2,387 0.99 56 China 9505 Festive 2,464,117 0.00 77,959 3.16 230 China 950510 Articles for christmas festivities and parts and accessories 1,700,928 0.00 13,250 0.78 141 China thereof 95051010 Arts. for christmas festivities 157,158 0.00 461 0.29 28 China 95051015 Arts. for christmas festivities 32,181 0.00 *** *** *** China 95051025 Arts. for christmas festivities 1,114,610 0.00 9,829 0.88 83 China 95051030 Arts. for christmas festivities 33,045 0.00 *** *** *** China 95051040 Arts. for christmas festivities 174,876 0.00 930 0.53 15 China 95051050 Arts. for christmas festivities 189,059 0.00 1,643 0.87 45 China 950590 Festive 763,189 0.00 64,709 8.48 113 China 95059020 Magic tricks and practical joke articles 22,309 0.00 *** *** *** China D-193
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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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