| Title: | REPORTING COTTON FEE |
|---|---|
| Date: | 1992-07-30 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : ROBERT WOODS
SUBJECT : COL-REPORTING COTTON FEE
DATE : 07/30/92
JULY 29, 1992
2211011
CATEGORY: COL
TO : REGIONAL DIRECTORS (COMMERCIAL OPERATIONS),
DISTRICT, AREA AND PORT DIRECTORS OF CUSTOMS
FROM : ACTING DIRECTOR, OFFICE OF TRADE OPERATIONS
RE : REPORTING COTTON FEE
PASS TO : ALL CUSTOMS PERSONNEL, BROKERS, FILERS AND
OTHER INTERESTED PARTIES
THIS NOTICE IS IN RESPONSE TO THE MOST FREQUENT QUESTIONS
GENERATED BY EMAIL NOTICE #2196011 OF JULY 14, 1992, REGARDING
COLLECTION AND REPORTING OF THE COTTON FEE.
UPLAND COTTON
APPROXIMATELY 95 TO 97 PERCENT OF THE COTTON AND COTTON-
CONTAINING PRODUCTS IMPORTED INTO THE UNITED STATES ARE
UPLAND COTTON AND WILL BE SUBJECT TO THE NEW FEES. THE
TECHNICAL DEFINITION FOR UPLAND COTTON IS "GOSSYPIUM
HIRSUTUM L." AND IS ESSENTIALLY IDENTIFIABLE BY THE FIBER
LENGTH. FILERS SHOULD EXPECT TO PAY THE FEE ON ALL COTTON
IMPORTS ENTERED UNDER HTS NUMBERS WITH ASSIGNED COTTON
ASSESSMENT RATES. TO BE EXEMPT, THE IMPORTER MUST HAVE AN
EXEMPT CERTIFICATE ISSUED BY THE COTTON BOARD.
THE ADDRESS FOR THE COTTON BOARD IS:
P.O. BOX 2121
MEMPHIS, TN 38159.
ASSESSMENT RATES
EACH HTS CLASSIFICATION HAS AN ASSIGNED ASSESSMENT RATE
BASED ON A CONVERSION FORMULA FOR DETERMINING COTTON
CONTENT. THE HTS NUMBERS AND ASSOCIATED RATES ARE AVAILABLE
IN THE ACS SYSTEM. IN ADDITION, TABLES SHOWING HTS
CLASSIFICATION NUMBERS AND THEIR ASSESSMENT RATES WERE
PUBLISHED IN THE FEDERAL REGISTER OF JULY 2, 1992.
(FEDERAL REGISTERS ARE AVAILABLE AT MOST UNIVERSITY LAW
LIBRARIES, FEDERAL COURT HOUSE LIBRARIES, CUSTOMS OFFICES
AND THE GOVERNMENT PRINTING OFFICE).
FEE CALCULATION
FILERS DO NOT HAVE TO CONCERN THEMSELVES WITH THE CONVERSION
FORMULA OR CALCULATIONS FOR THE COTTON CONTENT. MULTIPLY
THE NET KG. FOR THE LINE ITEM BY THE ASSESSMENT RATE
(CENTS/KG. COLUMN OF TABLES) FOR THE SPECIFIC HTS NUMBER.
ENTRY DATES
THE FEE APPLIES TO MERCHANDISE ENTERED OR WITHDRAWN FROM
WAREHOUSE FOR CONSUMPTION ON OR AFTER JULY 31, 1992. RULES
FOR DETERMINING ENTERED DATE ARE SET FORTH IN 19 CFR 141.68.
STATEMENT FILING AND/OR ACH PAYMENT DO NOT ALTER THE DATE
OF ENTRY.
CF 7501
THE COTTON FEE SHOULD BE REPORTED ON THE CF 7501 AS CLOSE AS
POSSIBLE TO THE HTS NUMBER, TAKING INTO CONSIDERATION THAT
THE CATEGORY NUMBER, RULING NUMBER AND ITEMS AFFECTING THE
DUTY RATE SHOULD BE REPORTED FIRST. IT IS CRUCIAL THAT THE
NOTATION "COTTON FEE" APPEAR IN COLUMNS 30 THROUGH 32, AND
THE ASSOCIATED FEE RATE OR EXEMPT CERTIFICATE NUMBER APPEAR
IN COLUMN 34, UNDER THE VISA NUMBER IF SUBJECT TO A VISA.
NOTE: THE FEE RATE SHOULD BE REPORTED AS A DECIMAL FIGURE
TO SIX PLACES (FOR EXAMPLE, HTS 5201.00.2010 WILL BE SHOWN
AS .011332/KG.) THE MPF AND HMF WOULD CLOSE OUT THE LINE
ITEM. THIS LOGIC SHOULD BE FOLLOWED AS CLOSELY AS POSSIBLE.
FURTHER QUESTIONS SHOULD BE DIRECTED AS FOLLOWS:
COTTON QUESTIONS - DICK CRICHTON (202) 927-0162
ABI UPDATES - IRV FISHER (202) 927-0241
COLLECTIONS/CF 7501 SUSAN LANDRY (202) 927-0418
COTTON FEE PROGRAM - CRAIG SHACKELFORD (USDA) (202) 720-2259
WILLIAM J. LUEBKERT
CSMS #92-000358