Terms Used In CFR > Title 37 > Chapter I > Subchapter A > Part 1 > Subpart B > Petitions and Action by the Director

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Country: means the political entity known as a nation. See 19 CFR 134.1
• Customs Valuation Agreement: means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement;

  (e) Days. See 19 CFR 10.722

• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Heading: means the first four digits in the tariff classification number under the Harmonized System;

  (l) HTSUS. See 19 CFR 10.722

• HTSUS: means the Harmonized Tariff Schedule of the United States as promulgated by the U. See 19 CFR 10.722
• Identical goods: means goods that are the same in all respects relevant to the rule of origin that qualifies the goods as originating goods;

  (n) Originating. See 19 CFR 10.722

• Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
• Originating: means qualifying for preferential tariff treatment under the rules of origin set out in AFTA Chapters Four (Textiles and Apparel) and Five (Rules of Origin) and General Note 28, HTSUS;

  (o) Party. See 19 CFR 10.722

• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Party: means the United States or Australia;

  (p) Person. See 19 CFR 10.722

• Person: means a natural person or an enterprise;

  (q) Preferential tariff treatment. See 19 CFR 10.722

• Statute: A law passed by a legislature.
• Subheading: means the first six digits in the tariff classification number under the Harmonized System;

  (s) Territory. See 19 CFR 10.722

• Territory: means :

  (1) With respect to Australia, the territory of the Commonwealth of Australia:

  (i) Excluding all external territories other than the Territory of Norfolk Island, the Territory of Christmas Island, the Territory of Cocos (Keeling) Islands, the Territory of Ashmore and Cartier Islands, the Territory of Heard Island and McDonald Islands, and the Coral Sea Islands Territory; and

  (ii) Including Australia's territorial sea, contiguous zone, exclusive economic zone, and continental shelf; and

  (2) With respect to the United States:

  (i) The customs territory of the United States, which includes the 50 states, the District of Columbia, and Puerto Rico;

  (ii) The foreign trade zones located in the United States and Puerto Rico; and

  (iii) Any areas beyond the territorial seas of the United States within which, in accordance with international law and its domestic law, the United States may exercise rights with respect to the seabed and subsoil and their natural resources;

  (t) Textile or apparel good. See 19 CFR 10.722

• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.