Free Trade Agreements & HTS Chapter 98
Cindy will lead participants of this session through detailed discussion about the requirements of Free Trade Agreements and Special Duty provision such as Harmonized Tariff Schedule of the United States (HTSUS) 9801 & 9802. Cindy will provide practical guidance on the procedures to be followed when determining eligibility under a FTA or HTSUS Chapter 98 classification. Cindy will also discuss how Customs is targeting these transactions during the CBP audit planning process and during audits.
Drawing on her 12-year tenure as Sr. Trade Auditor, Regulatory Audit, and Assistant Field Director, Regulatory Audit, Cindy will discuss the types of documents that must be maintained to satisfy compliance under these programs and how to set up a strong system of internal control over these types of transactions. This is critical as Importer should use reasonable care to determine the origin of imported merchandise for all free trade agreements and should assure that appropriate documentation is created and maintained as required.
Presenter: Cindy Deleon, Deleon Trade LLC