Assists

Questions and answers about Assists – Tooling

  • ASSIGNING HTS# TO ASSIST

    Question:We have an assist value that is added to the bottom of our invoice for mold charges for printing artwork on our cartons. However, the cartons will only be imported as packaging for our product. Question – Should the assist be charged against the duty free HTS 4819.10 for the cartons, or against the dutiable […]

  • LIABILITY FOR REPORTING ASSISTS

    Question: Company A in the US purchases product from Company B in the US. Company Aand Company B are not related. Company B is Importer of Record (IOR) intothe US, purchasing from a related company, Company B2 in Asia. Company Aprovides tooling to Company B2. Company A maintains ownership of thetooling. Is this an assist? […]

  • ASSIGNING HTS# TO ASSIST

    Question: We have an assist value that is added to the bottom of our invoice for mold charges for printing artwork on our cartons.   However, the cartons will only be imported as packaging for our product.   Question – Should the assist be charged against the duty free HTS 4819.10 for the cartons, or […]

  • WHO DECLARES ASSIST

    Question:   Could the membership please provide guidance regarding the scenario below. My primary question is, which company A or D would be responsible for the assist? Also, are there other compliance related issues I should be cautious and or aware of regarding this type of situation? As always, your input is greatly appreciated.   […]

  • DUTIES BEING AN ASSIST

    Question:   Company A (US) sends Company B (Int.) a tool at no charge to use in the process of building product for Company A.   This is an assist.  Company B bills company A for duties incurred in importing the tool.  Are the duties considered an assist?  

  • DUTY RATE ON ASSISTS

    Question:   I have a product where we are providing a mold, free of charge, as an assist, for production of an imported good.  I am very clear in the fact that I need to declare the value of the mold as an assist.  And, I am relatively clear that the cost of the mold […]

  • Assists

    Question:For the members – If you are importing machinery and you provide materials for the foreign vendor to test the machinery to see if it works, do you treat those materials as “assists?”  The line that Customs HQ seems to draw is that the materials are assists if the machinery didn’t work in some way […]

  • ASSIST ON TRANSFERRED EQUIPMENT

    Question: We are transferring the manufacturing of a part from one foreign supplier to another, including the physical transfer of a tool used to manufacture the product.   The value of the tooling has been declared as an addition to value in a previous import.   Is the value of the transferred tool considered an […]

  • ASSIST RECORDKEEPING

    Question: We are planning outsourcing of production to a contract manufacturer in the Far East of finished product that will then be imported to our distribution centers in the U.S., Europe and Asia. Was hoping the membership could provide some best practices with regard to collection/maintenance of records/information on what is sent to the contract […]

  • ASSIST ON TRANSFERRED EQUIPMENT

    We are transferring the manufacturing of a part from one foreign supplier to another, including the physical transfer of a tool used to manufacture the product.The value of the tooling has been declared as an addition to value in a previous import. Is the value of the transferred tool considered an assist/addition to value in […]

  • ASSISTS TO SUPPLIERS

    I would like to know if a screen print or roller charge paid to a foreign supplier should be treated as an assist. Some of our items may involve screen printing on the fabrics used to produce our doll clothing. We would pay the supplier outside of the PO cost. I believe this is an […]

  • LODGING AS ASSIST

    We are paying for lodging for engineers from our foreign contract manufacturer while they are at our US facility for training. They are being trained on how to build a product that they will eventually build at their facility. Is the cost of the lodging an assist?