CBP Clarifies Scope of Reconciliation Test Procedure
Customs and Border Protection today published an announcement in the Federal Register clarifying that the reconciliation test procedure covers only the following issues: (1) Value issues, other than claims based on latent manufacturing defects; (2) classification issues, on a limited basis; (3) issues concerning value aspects of entries filed under heading 9802, Harmonized Tariff Schedule of the United States (HTSUS; 9802 issues); and (4) post-entry claims under 19 U.S.C. 1520(d) for the benefits of the North American Free Trade Agreement (NAFTA) or the United States-Chile Free Trade Agreement (US-CFTA) for merchandise as to which such claims were not made at the time of entry.