Lawfirm

If I don't make time to get in a workout and let the day get away from me, it's easier to say forget it.  Other things become a priority and being a high energy morning person, I dread afternoon workouts.  It doesn't mean I skip it, but I somehow don't feel the same when I'm dragging.  I'm determined not to let myself down and push through.  It's on me when I miss my morning exercise appointment and my consequence is not feeling my best.  My fault, I own it and learn from it.   There will be times when missing a morning can't be helped and that's acceptable.  It's those days where "other things" seem to snowball into the afternoon and I'm left still needing a sweat session.  I have learned to plan better, make time and not skip a workout.  Without a plan, it's just a wish, right? Without making the time, it's not going to happen, right? We go through life making so many excuses on how we don't have time. Really?  I love ...

I tend to get focused on classification here on the Customs Law Blog. But, this is not the Tariff Classification Law Blog. Our scope if broader. With that in mind, we should also look at the other side of the duty calculation: value. Most importers understand that value is usually "transaction value" plus statutory additions including assists, royalties, and commissions. Look at 19 USC § 1401a . Most of the time, that will get you through the day. But, it does not work when you don't have a sale for export to the United States or when the price is affected by the relationship between the parties. In those cases, we need to turn to an alternative method of valuation. When transaction value fails, the statute requires that the goods be appraised based on a hierarchy of methods. The first alternative is the transaction value of identical or similar merchandise. For purposes of today, I am skipping that and going to deductive value. Why? Because its my blog. The ruling for to...

Being a fit person is not a temporary condition but fills our entire day and life. The motivation to get in shape may have initiated with bikini season or an event but the lasting results should carry us the rest of this journey.  Some may give up the "fitness ghost" and settle back into old unhealthy habits, but that's not the way it's supposed to work. Fitness is all day long and lifelong.  Personally, I enjoy a morning workout when my energy is highest and after a strong cup of coffee .  This kick starts my day, I feel great and it prepares my mind and body for the remainder of my 24/7 fitness shift.  My workout is not the only part of staying lean and muscular.  I have lots of healthy food ready to go and I stick pretty hardcore to a 90/10 nutrition plan.  I may relax some on the weekend shifting down to 80/20 to allow for the treats I enjoy, but never overboard.  I am a firm believer of drinking lots of water and easily down a gallon per day and ...

I realize we are hard on the end of the second week of 2016, so I need to post another ROTW to avoid falling behind so early. So, here goes. Consider this a follow on to the prior ROTW , in which I walked through the classification of a complete ice cream maker. Today, we will discuss the classification of parts. The ruling in question is NY J85598 (Jun. 19, 2003) . In the ruling, Customs and Border Protection was asked to classify three "parts" used in the production of clarinets. The parts are needle springs, flat springs, and hinge screws. All were made of stainless steel. The most obvious place to classify all three items is in 9209.99.40 as parts of musical instruments, in this case woodwinds. That is a good result, if correct, because the duty rate is zero. But, is it correct? How else might the parts be described? Two are obviously springs. The hinge screw seems to be a metal pin with a threaded end. It might be a screw or a pin or part of a hinge. Springs of iron or ...

I am a man of few hobbies. One of the ways I entertain myself is by making ice cream. Since I make it, I must eat it as well. That is probably not the best outcome, but there it is. It occurred to me that I do not know how to classify an ice cream  maker under the Harmonized Tariff Schedule of the United States. Luckily, I could find the answer. In NY N269539 (Nov. 6, 2015), Conair, the parent to the Cuisinart brand of ice cream makers, asked U.S. Customs and Border Protection to classify a machine. I have not been able to find a picture of the specific machine, which is described as model number WCIC20, a two-quart machine with a compressor. That makes it a self-cooling unit and is a big advance over the Cuisinart unit I use, which requires that the tub be frozen prior to starting the process. This machine operates in three modes to mix, freeze, and keep the ice cream cool. Since this is the first  Ruling of the Week for 2016, let's walk through it carefully. First, ask your...

Trying to achieve the so-called "perfect" body causes people to take drastic measures whether from detox cleanses , extreme caloric restriction , surgical change of normal organ function, to outward cosmetic procedures.  All those methods don't mean a thing if a healthy lifestyle is left out of the equation. No matter what you do, it's still about the lifestyle.  Extreme measures without learning how to buy, cook and eat healthy foods combined with regular exercise will be wasted time and money.  If you are currently doing one of those popular restricted calorie shake diets and the end of that program comes...what then?   Let's say you have had some fat cells sucked out and after surgery you are still hitting the pizza and donuts...what then?  If you have had a stomach organ band placed and still continue to eat fries and drink soda...what then?   The point is what have you learned? The point is you will return to the weight and size (or larger) than you w...

No one likes it when a pet theory dies. It is even worse when the theory was smart and creative. Unfortunately, this one seems to have finally been put out of its misery. I am talking about the notion pursued with vigor and righteousness by Ford Motor Company concerning post-entry NAFTA claims. There is useful background here  and here . I'm not going to go into detail again, so take the time to read those previous posts. It's OK, I am not going anywhere. The single salient fact here is that Ford made a timely post-entry NAFTA claim but failed to provide Customs with the NAFTA certificate of origin until after the running of the one-year period for a claim. Customs denied the claim on that basis, not on the merits. Ford smartly pointed out that while a post-entry NAFTA claim under 19 USC 1520(d)  requires a certificate of origin, an equally post-entry claim made via the ACS Reconciliation Prototype  does not. Customs specifically and affirmatively waived the requirement f...

To close out 2015, the Court of International Trade revisited a perennial question: When is a protest the necessary prerequisite to challenging a Customs' decision in Court? This time, the case was The Jankovich Company v. United States . Jankovich is a distributor of bunker fuel between the ports of Los Angeles and San Diego. The company made several requests to Customs to determine that its shipments were exempt from Harbor Maintenance Fees, which are assessed at 0.125% of the value of the cargo. Customs told Jankovich several times that it disagreed (see HQ H086062 and HQ H250175 ). So, like many reasonable companies unhappy with a decision of the United States, Jankovich filed a suit. When it filed its summons, Jankovich asserted jurisdiction under 28 U.S.C. § 1581(i) . That is the "residual" provision in the statute defining the exclusive jurisdiction of the Court of International Trade. It has to be read in context with the whole section which also gives the Court ...

The thing about getting healthy is doing a good job balancing both healthy eating and exercise.  Nutrition plays a huge role in the equation and eating too much is off the charts for a large percentage of the populous.  Portions are out of control and people are literally biting off more than they can chew.  Super-sized plates draped with enough food to feed an army are common in restaurants and don't get me started on the "all you can eat" buffet. I love the famous quote "eat to live, don't live to eat" because this gold nugget of information is absolutely true.  This is not saying to not indulge occasionally and doing so in proper portion size is not going to break our fitness banks.  However, stuffing our faces to the point of having to roll to the sofa in a food coma is an upsetting example of living to eat. Calories people!  What it comes down to is the basic science of chemistry and calories.  When we eat too much, fat is stored.  Eat too li...