"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) 17024040 Glucose in solid form & glucose syrup 40,226 0.32 *** *** *** China 170250 Chemically pure fructose in solid form 828 3.87 *** *** *** Russia 17025000 Chemically pure fructose 828 3.87 *** *** *** Russia 170260 Fructose 49,103 0.24 104 0.21 14 Mexico 17026040 Glucose and glucose syrup 48,925 0.24 104 0.21 14 Mexico 170290 Sugar 45,084 2.37 *** *** *** Guatemala 17029005 Cane/beet sugars & syrups - - *** *** *** Haiti 17029020 Cane/beet sugars & syrups 407 65.45 *** *** *** Japan 17029035 Invert molasses 9,288 0.48 *** *** *** Guatemala 17029040 Other cane/beet syrups nesi 328 1.89 *** *** *** France 17029052 Sugar syrups 9 6.00 *** *** *** India 17029090 Sugars and sugar syrups 34,803 2.08 151 0.43 31 Switzerland 1703 Molasses resulting from the extraction or refining of sugar 152,306 0.02 *** *** *** Ukraine 170310 Cane molasses resulting from the extraction or refining of 134,183 0.02 *** *** *** Paraguay sugar 17031030 Cane molasses imported for 5,425 0.39 *** *** *** Paraguay 170390 Molasses resulting from the extraction or refining of sugar 18,123 0.01 *** *** *** Ukraine 17039030 Molasses 251 0.16 10 3.82 5 Bangladesh 17039050 Molasses nesi 17,872 0.01 *** *** *** Ukraine 1704 Sugar confectionary 1,172,569 1.39 28,805 2.46 188 Netherlands 170410 Chewing gum 131,292 0.58 *** *** *** Italy 17041000 Chewing gum 131,292 0.58 *** *** *** Italy 170490 Sugar confectionary 1,041,277 1.49 *** *** *** Netherlands 17049010 Candied nuts 1,807 2.95 59 3.26 17 India 17049025 Sugar confectionary cough drops 42,987 0.00 *** *** *** Switzerland 17049035 Sugar confections or sweetmeats ready for consumption 962,246 1.52 22,933 2.38 169 Netherlands 17049052 Sugar confectionery nesoi 27 2.86 *** *** *** India 17049090 Sugar confectionery 32,068 1.49 509 1.59 12 Switzerland 18 Cocoa and cocoa preparations 3,313,769 0.65 12,904 0.39 103 Germany 1801 Cocoa beans 967,920 0.00 *** *** *** Indonesia 180100 Cocoa beans 967,920 0.00 *** *** *** Indonesia 18010000 Cocoa beans 967,920 0.00 *** *** *** Indonesia 1802 Cocoa shells 170 0.00 *** *** *** Belgium 180200 Cocoa shells 170 0.00 *** *** *** Belgium 18020000 Cocoa shells 170 0.00 *** *** *** Belgium 1803 Cocoa paste 153,564 0.04 54 0.04 5 Switzerland 180310 Cocoa paste 78,777 0.00 *** *** *** Switzerland 18031000 Cocoa paste 78,777 0.00 *** *** *** Switzerland 180320 Cocoa paste 74,787 0.08 *** *** *** Netherlands 18032000 Cocoa paste 74,787 0.08 *** *** *** Netherlands 1804 Cocoa butter 580,668 0.00 *** *** *** Switzerland 180400 Cocoa butter 580,668 0.00 *** *** *** Switzerland 18040000 Cocoa butter 580,668 0.00 *** *** *** Switzerland 1805 Cocoa powder 194,972 0.23 *** *** *** Switzerland 180500 Cocoa powder 194,972 0.23 *** *** *** Switzerland 18050000 Cocoa powder 194,972 0.23 *** *** *** Switzerland 1806 Chocolate and other food preparations containing cocoa 1,416,475 1.49 12,749 0.90 95 Germany 180610 Cocoa powder 50,139 0.08 5 0.01 4 India 18061005 Cocoa powder 77 0.00 *** *** *** Japan 18061010 Cocoa powder 838 0.00 *** *** *** Malaysia 18061015 Cocoa powder 290 4.14 *** *** *** India 180620 Chocolate and other food preparations containing cocoa 521,846 0.56 *** *** *** Switzerland nesoi 18062020 Preparation consist wholly of ground cocoa beans 140,619 0.00 *** *** *** Belgium 18062060 Confectioners' coatings & other products 34,362 0.23 *** *** *** Switzerland 18062078 Chocolate/oth preps with cocoa 1,913 0.08 *** *** *** Korea 18062083 Chocolate/oth preps w/cocoa 43,790 0.03 *** *** *** India 18062099 Chocolate and preps with cocoa 15,755 1.19 *** *** *** Switzerland 180631 Chocolate and other cocoa preparations in blocks 154,784 1.38 *** *** *** Germany 18063100 Chocolate and other cocoa preparations 154,784 1.38 *** *** *** Germany 180632 Chocolate and other cocoa preparations in blocks 194,567 1.88 1,991 1.02 25 Switzerland 18063204 Chocolate 5 5.00 *** *** *** Switzerland 18063230 Chocolate 61,487 3.44 *** *** *** Switzerland 18063255 Cocoa preps 53 0.00 *** *** *** Colombia 18063290 Cocoa preps 132,625 1.15 641 0.48 22 Germany 180690 Cocoa preparations 495,139 2.49 10,128 2.05 76 Poland 18069001 Cocoa preps 27 0.00 *** *** *** Nicaragua 18069008 Cocoa preps 68 11.10 *** *** *** Netherlands 18069055 Chocolate and preps w/cocoa 3,398 0.99 *** *** *** Switzerland 18069090 Chocolate and preps w/cocoa 480,622 2.47 9,791 2.04 73 Poland D-26
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) 19 Preparations of cereals 3,943,344 0.47 76,113 1.93 372 China 1901 Malt extract 446,143 1.15 3,687 0.83 123 India 190120 Mixes and doughs for the preparation of bread 250,030 0.22 522 0.21 21 Mexico 19012040 Mixes for bakers wares 305 4.62 *** *** *** Ireland 19012065 Mixes for bakers wares 10,470 0.26 *** *** *** Philippines 19012070 Mixes for bakers wares 619 24.31 *** *** *** Philippines 19012080 Mixes for bakers wares 238,479 0.14 505 0.21 20 Mexico 190190 Malt extract 193,185 2.22 3,165 1.64 114 India 19019010 Malt extract 4,378 1.03 *** *** *** Germany 19019025 Puddings 4,669 0.00 *** *** *** Malaysia 19019028 Dry mix. w/less than 31% bf & 17.5% or more sodium 194 0.04 *** *** *** Lebanon caseinate 19019032 Cajeta not made from cow's milk 1,970 0.00 *** *** *** Mexico 19019043 Dairy preps o/10% by wt of milk solids 17,706 5.20 *** *** *** India 19019054 Food preps of flour 16 13.58 *** *** *** Thailand 19019056 Food preps of flour 2,842 1.42 *** *** *** Canada 19019058 Food preps of flour 2,704 14.20 *** *** *** India 19019090 Flour- 154,932 1.67 2,321 1.50 98 Vietnam 1902 Pasta 607,858 1.21 23,896 3.93 170 China 190211 Pasta 59,004 0.03 1,021 1.73 15 Germany 19021120 Uncooked pasta 23,323 0.00 1,021 4.38 15 Germany 190219 Pasta 377,793 0.41 15,939 4.22 127 China 19021920 Uncooked pasta 308,723 0.00 12,966 4.20 120 China 19021940 Uncooked pasta 69,069 2.27 2,973 4.30 27 Thailand 190220 Pasta 61,622 2.49 *** *** *** Italy 19022000 Stuffed pasta 61,622 2.49 623 1.01 10 Italy 190230 Pasta 99,487 4.13 6,311 6.34 57 France 19023000 Pasta nesi 99,487 4.13 6,311 6.34 57 France 190240 Couscous 9,952 1.15 *** *** *** Lebanon 19024000 Couscous 9,952 1.15 *** *** *** Lebanon 1903 Tapioca and substitutes therefor prepared from starch 10,435 0.22 1,447 13.86 52 Thailand 190300 Tapioca and substitutes therefor prepared from starch 10,435 0.22 1,447 13.86 52 Thailand 19030020 Tapioca and substitutes prepared from arrowroot 7,913 0.00 *** *** *** Vietnam 19030040 Tapioca and substitutes 2,523 0.89 *** *** *** Thailand 1904 Prepared foods from swelling or roasting cereals or 462,551 0.66 3,406 0.74 87 Denmark products 190410 Prepared foods obtained by the swelling or roasting of 271,531 0.06 679 0.25 69 India cereals or cereal products 19041000 Prepared foods obtained by the swelling or roasting of 271,531 0.06 679 0.25 69 India cereals or cereal products 190420 Prepared foods obtained from unroasted cereal flakes or 65,484 0.27 *** *** *** Dominican Rep from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 19042010 Prep food in airtght cont. 28,530 0.39 *** *** *** Switzerland 19042090 Prepared foods obtained from unroasted cereal flakes or 36,954 0.18 *** *** *** Dominican Rep from mixtures of unroasted and roasted cereal flakes or swelled cereals 190490 Cereals 124,435 2.18 *** *** *** Denmark 19049001 Cereals 124,435 2.18 *** *** *** Denmark 1905 Bread 2,416,357 0.12 43,677 1.81 299 Brazil 190510 Crispbread 14,659 0.00 182 1.24 19 Germany 19051000 Crispbread 14,659 0.00 182 1.24 19 Germany 190520 Gingerbread and the like 43,350 0.00 *** *** *** Germany 19052000 Gingerbread and the like 43,350 0.00 *** *** *** Germany 190531 Sweet biscuits 742,893 0.00 6,250 0.84 84 Brazil 19053100 Sweet biscuits 742,893 0.00 6,250 0.84 84 Brazil 190532 Waffles and wafers 292,903 0.00 4,590 1.57 21 Brazil 19053200 Waffles and wafers 292,903 0.00 4,590 1.57 21 Brazil 190540 Rusks 27,015 2.73 *** *** *** Brazil 19054000 Rusks 27,015 2.73 *** *** *** Brazil 190590 Bread 1,295,537 0.17 31,884 2.46 261 Taiwan 19059010 Bread 1,061,996 0.00 24,438 2.30 234 Taiwan 19059090 Bakers' wares communion wafers 233,541 0.92 7,447 3.19 133 Dominican Rep 20 Preparations of vegetables 5,357,292 2.72 140,566 2.62 394 China 2001 Vegetables 294,671 1.48 11,678 3.96 74 India 200110 Cucumbers including gherkins 42,409 1.56 *** *** *** India 20011000 Cucumbers including gherkins 42,409 1.56 *** *** *** India 200190 Vegetables 252,263 1.47 *** *** *** Turkey 20019010 Capers 8,615 0.84 *** *** *** Spain 20019020 Capers 6,096 3.00 9 0.15 6 Spain 20019025 Artichokes 44,682 3.33 *** *** *** Ecuador 20019030 Beans 639 1.41 *** *** *** Greece 20019034 Onions 3,111 2.45 56 1.81 18 Vietnam 20019035 Pimientos 5,340 1.87 *** *** *** Spain D-27
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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
Page 29 and 30: Tariffs are only one of several pot
Page 31: The use of the First Sale rule for
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Page 43: APPENDIX B FEDERAL REGISTER NOTICES
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Page 49: APPENDIX C SUMMARY OF POSITIONS OF
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Page 55: APPENDIX D ADDITIONAL TABLES
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Page 60 and 61: 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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