"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) 10063090 Rice semi-milled or wholly milled 434,828 1.49 24,761 5.69 93 Thailand 100640 Rice 29,986 1.25 *** *** *** Thailand 10064000 Broken rice 29,986 1.25 187 0.62 14 Thailand 1008 Buckwheat 16,734 0.12 *** *** *** Canada 100810 Buckwheat 2,634 0.00 *** *** *** China 10081000 Buckwheat 2,634 0.00 *** *** *** China 100820 Millet 1,689 0.14 10 0.61 7 China 10082000 Millet 1,689 0.14 10 0.61 7 China 100830 Canary seed 6,139 0.00 *** *** *** Canada 10083000 Canary seed 6,139 0.00 *** *** *** Canada 100890 Cereals nesoi 6,272 0.29 59 0.94 6 Peru 10089000 Cereals nesi 6,272 0.29 59 0.94 6 Peru 11 Milling industry products 1,084,409 1.45 *** *** *** France 1101 Wheat or meslin flour 98,493 0.14 2,789 2.83 46 Canada 110100 Wheat or meslin flour 98,493 0.14 2,789 2.83 46 Canada 11010000 Wheat or meslin flour 98,493 0.14 2,789 2.83 46 Canada 1102 Cereal flours other than of wheat or meslin 69,099 0.09 1,656 2.40 80 Thailand 110210 Rye flour 861 0.18 *** *** *** Vietnam 11021000 Rye flour 861 0.18 *** *** *** Vietnam 110220 Corn 40,063 0.00 *** *** *** Colombia 11022000 Corn 40,063 0.00 *** *** *** Colombia 110290 Cereal flours other 28,175 0.21 1,301 4.62 70 Thailand 11029020 Buckwheat flour 208 0.00 *** *** *** Japan 11029025 Rice flour 18,747 0.01 944 5.04 49 Thailand 11029030 Cereal flours nesi 137 7.62 *** *** *** Pakistan 11029060 Cereal flours 9,082 0.51 351 3.86 32 India 1103 Cereal groats 84,729 0.02 164 0.19 32 China 110311 Groats and meal of wheat 16,588 0.02 30 0.18 11 Croatia 11031100 Groats and meal of wheat 16,588 0.02 30 0.18 11 Croatia 110313 Groats and meal of corn 5,408 0.01 12 0.22 4 Serbia 11031300 Groats and meal of corn 5,408 0.01 12 0.22 4 Serbia 110319 Groats and meal of cereal 61,347 0.03 122 0.20 20 China 11031912 Groats and meal of oats 59,296 0.00 50 0.08 6 China 11031914 Groats and meal of rice 1,464 0.00 *** *** *** India 11031990 Groats and meal of cereals other than wheat 586 2.95 *** *** *** Taiwan 1104 Cereal grains 117,104 0.09 543 0.46 48 Taiwan 110412 Grains 66,183 0.02 *** *** *** Canada 11041200 Rolled or flaked grains of oats 66,183 0.02 *** *** *** Canada 110419 Grains 8,208 0.17 137 1.67 17 Bolivia 11041910 Rolled or flaked grains of barley 1,014 0.17 *** *** *** China 11041990 Rolled or flaked grains of cereals 7,194 0.17 *** *** *** Bolivia 110422 Grains 18,283 0.13 *** *** *** Canada 11042200 Grains of oats 18,283 0.13 *** *** *** Canada 110423 Grains 2,662 0.05 *** *** *** Pakistan 11042300 Grains of corn 2,662 0.05 *** *** *** Pakistan 110429 Grains 7,586 0.65 314 4.14 23 Taiwan 11042910 Grains of barley 4,314 0.09 42 0.97 8 China 11042990 Grains of cereals other than barley 3,272 1.41 272 8.31 15 Taiwan 110430 Germ of cereals 14,183 0.01 *** *** *** Austria 11043000 Germ of cereals 14,183 0.01 *** *** *** Austria 1105 Flour 22,097 0.63 55 0.25 6 China 110510 Flour and meal of potatoes 1,690 0.20 *** *** *** China 11051000 Flour 1,690 0.20 54 3.18 5 China 110520 Flakes 20,407 0.66 *** *** *** India 11052000 Flakes 20,407 0.66 *** *** *** India 1106 Flour and meal of dried leguminous vegetables 19,525 0.62 1,908 9.77 51 China 110610 Flour and meal of the dried leguminous vegetables of 5,340 1.08 *** *** *** India heading 0713 11061000 Flour 5,340 1.08 244 4.58 28 India 110620 Flour and meal of sago 7,989 0.06 1,659 20.77 38 China 11062010 Flour 68 7.36 22 31.66 5 China 11062090 Flour 7,921 0.00 1,638 20.68 33 China 110630 Flour 6,195 0.93 *** *** *** India 11063040 Fruit and nut flour 5,967 0.97 *** *** *** India 1107 Malt 224,258 0.05 *** *** *** Canada 110710 Malt 218,003 0.03 *** *** *** Canada 11071000 Malt 218,003 0.03 *** *** *** Canada 110720 Malt 6,256 0.62 *** *** *** Germany 11072000 Malt 6,256 0.62 *** *** *** Germany 1108 Starches 161,759 0.81 6,343 3.92 47 Netherlands 110811 Starch 3,138 0.25 437 13.92 19 India 11081100 Wheat starch 3,138 0.25 437 13.92 19 India 110812 Starch 28,636 0.07 117 0.41 8 China D-20
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) 11081200 Corn 28,636 0.07 117 0.41 8 China 110813 Starch 44,250 0.76 *** *** *** Netherlands 11081300 Potato starch 44,250 0.76 *** *** *** Netherlands 110814 Starch 12,210 0.00 *** *** *** Thailand 11081400 Cassava 12,210 0.00 *** *** *** Thailand 110819 Starches 13,095 0.00 1,922 14.68 21 Thailand 11081900 Starches other than wheat 13,095 0.00 1,922 14.68 21 Thailand 110820 Inulin 60,430 1.56 *** *** *** China 11082000 Inulin 60,430 1.56 *** *** *** China 1109 Wheat gluten 287,345 4.77 *** *** *** France 110900 Wheat gluten 287,345 4.77 *** *** *** France 11090010 Wheat gluten 42,604 1.00 *** *** *** United Kingdom 11090090 Wheat gluten 244,741 5.42 *** *** *** France 12 Oil seeds and oleaginous fruits 1,732,497 0.06 138,300 7.98 272 Canada 1201 Soybeans 206,015 0.00 20,604 10.00 18 China 120100 Soybeans 206,015 0.00 20,604 10.00 18 China 12010000 Soybeans 206,015 0.00 20,604 10.00 18 China 1202 Peanuts 6,566 0.61 *** *** *** Bolivia 120220 Peanuts 6,456 0.62 *** *** *** Bolivia 12022005 Peanuts - - *** *** *** Bolivia 1204 Flaxseed 70,789 0.01 *** *** *** Canada 120400 Flaxseed 70,789 0.01 *** *** *** Canada 12040000 Flaxseed 70,789 0.01 *** *** *** Canada 1205 Rape or colza seeds 298,277 0.00 *** *** *** Canada 120510 Low erucic acid rape or colza seeds 292,313 0.00 *** *** *** Canada 12051000 Low erucic acid rape or colza seeds 292,313 0.00 *** *** *** Canada 120590 Rape or colza seeds 5,964 0.03 *** *** *** Canada 12059000 Rape or colza seeds 5,964 0.03 *** *** *** Canada 1206 Sunflower seeds 58,402 0.00 *** *** *** Canada 120600 Sunflower seeds 58,402 0.00 *** *** *** Canada 12060000 Sunflower seeds 58,402 0.00 *** *** *** Canada 1207 Oil seeds and oleaginous fruits nesoi 233,116 0.00 10,062 4.32 65 Canada 120720 Cotton seeds 9,115 0.00 *** *** *** Costa Rica 12072000 Cotton seeds 9,115 0.00 *** *** *** Costa Rica 120740 Sesame seeds 69,422 0.00 2,940 4.24 41 India 12074000 Sesame seeds 69,422 0.00 2,940 4.24 41 India 120750 Mustard seeds 66,396 0.00 *** *** *** Canada 12075000 Mustard seeds 66,396 0.00 *** *** *** Canada 120791 Poppy seeds 8,630 0.02 *** *** *** Netherlands 12079100 Poppy seeds 8,630 0.02 *** *** *** Netherlands 120799 Oil seeds and oleaginous fruits 79,552 0.00 119 0.15 5 Italy 12079902 Other oil seeds and oleaginous fruits whether or not broken 79,552 0.00 119 0.15 5 Italy 1208 Flours and meals of oil seeds or oleaginous fruits 11,466 1.01 *** *** *** Canada 120890 Flours and meals of oil seeds or oleaginous fruits 5,297 0.15 *** *** *** Canada 12089000 Flours and meals of oil seeds or oleaginous fruits other than 5,297 0.15 *** *** *** Canada those of mustard or soybeans 1209 Seeds 403,502 0.05 *** *** *** Chile 120921 Alfalfa 46,535 0.01 *** *** *** Canada 12092100 Alfalfa 46,535 0.01 *** *** *** Canada 120922 Clover 9,892 0.12 *** *** *** New Zealand 12092220 White and ladino clover seed of a kind used for sowing 2,362 0.51 *** *** *** New Zealand 12092240 Clover seed 7,529 0.00 *** *** *** Chile 120923 Fescue seed for sowing 20,090 0.00 *** *** *** Denmark 12092300 Fescue seed of a kind used for sowing 20,090 0.00 *** *** *** Denmark 120924 Kentucky blue grass 815 0.03 *** *** *** Denmark 12092400 Kentucky blue grass seed of a kind used for sowing 815 0.03 *** *** *** Denmark 120925 Rye grass 15,061 0.04 *** *** *** Denmark 12092500 Rye grass seed of a kind used for sowing 15,061 0.04 *** *** *** Denmark 120929 Seeds of forage plants for sowing 19,713 0.00 *** *** *** Denmark 12092910 Beet seed 314 0.00 *** *** *** Netherlands 12092991 Seeds of forage plants of a kind used for sowing 19,399 0.00 *** *** *** Denmark 120930 Seeds of herbaceous plants cultivated principally for their 53,442 0.01 *** *** *** Denmark flowers 12093000 Seeds of herbaceous plants cultivated principally for their 53,442 0.01 *** *** *** Denmark flowers 120991 Vegetable seeds for sowing 194,912 0.08 *** *** *** Chile 12099110 Cauliflower seeds of a kind used for sowing 3,913 0.01 *** *** *** Chile 12099120 Celery seeds of a kind used for sowing 2,232 0.00 *** *** *** India 12099140 Onion seeds of a kind used for sowing 17,266 0.00 *** *** *** Argentina 12099150 Parsley seeds of a kind used for sowing 105 0.13 *** *** *** Netherlands 12099160 Pepper seeds of a kind used for sowing 32,765 0.00 *** *** *** Chile 12099180 Vegetable seeds 138,630 0.11 *** *** *** Chile D-21
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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
Page 23 and 24: 2009, and then remained relatively
Page 25 and 26: FIGURE 2.1 The number of importers
Page 27 and 28: Value of Imports That Used the Firs
Page 29 and 30: Tariffs are only one of several pot
Page 31: The use of the First Sale rule for
Page 34 and 35: U.S. International Trade Commission
Page 37 and 38: A-3
Page 39 and 40: A-5
Page 41 and 42: A-7
Page 43: APPENDIX B FEDERAL REGISTER NOTICES
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Page 49: APPENDIX C SUMMARY OF POSITIONS OF
Page 52 and 53: Law Offices of Stewart and Stewart
Page 55: APPENDIX D ADDITIONAL TABLES
Page 58 and 59: Table D.2 provides data on First Sa
Page 60 and 61: TABLE D.2 First Sale data by source
Page 62 and 63: TABLE D.3 Detailed import data for
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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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