HS Tariff Assignment

You are an importer in Canada and are planning on importing the following three items; assume each item is 100% manufactured in its country.Submit your answers at the beginning of the next class.

Go to the CBSA; Commercial Sector; Customs Tariff; Complete Tariff (most recent/largest)

For each item determine:

a)the ten-digit HS tariff number

b) the tariff treatment (which ONE specific tariff best applies)

c) the rate of duty that applies to that product

d) Problems encountered or assumptions required

1. Bottled red wine from Australia

2. Barbina dolls from Trinidad & Tobago

3. Hand rolled cigars from Cuba

4. Ball Point Pens from Germany

5. What HS tactics can you use to lower the cost of imports?