U.S. Customs and Border Protection tariff manual contains some of the highest import duty rates in the US on textiles and apparel goods. These imports are subject to additional tariffs under Section 301 if imported from China, importers do try to dodge the authorities to circumvent these tariffs through various means. These include, false marking and labeling, false invoicing, fake claims of origin, illegal transshipments, under valuation, false trade preferences, clams and smuggling.
It has resulted in saw increases in some measures of its efforts to enforce trade laws and regulations governing textiles in the third quarter of fiscal year 2022, including liquidated damages claims and audits completed, but decreases in others, including Section 301 duties collected, seizures, and cargo exams. The decrease in duties compared with the 3rd quarters of 2022 and 2021 does indicate that violations under Section 301 have appreciably reduced. Because of their high tariff content textile and apparel goods are always a top priority of US customs.
In the 3rd quarter of 2022, the US authorities collected $815 million duties against $697 collected in the 3rd quarter of 2021. Non IPR seizures increased to 150 (valued $4.6 million from 109 (valued $1.9 million).The IPR seizures were 1149 valued $15.8 million against 1125 seizures in the 3rd quarter 2021 valuing $10.4 million. There was one commercial fraud penalty of $78300 million in 3rd quarter of 2022 while 2 commercial fraud penalties were imposed in 3rd quarter of 2021 valuing $923000. The vigilance in many other spheres has reduced customs rules violation in textiles and apparel imports.