On April 24, 2025, the U.S. Department of Homeland Security issued a notice regarding changes to the Harmonized Tariff Schedule of the United States (HTSUS) eliminating the Section 321 de minimis exemption for goods from...more
19 U.S.C. ยงย 1321(a)(2) authorizes administrative exemptions from duty, tax, and formal entry procedures for shipments of certain imported articles, including articles valued at $800 or less. The importing community often...more