Tariff engineering
Tariff engineering is a loophole whereby an importer pays a lower tariff by "adapting the item [being imported] so that [the importer doesn't] have to pay any levy".[1] They began following the 1881 US Supreme Court case of Merrit v. Walsh, which dealt with the classification of imported sugar.[2][3] An example of tariff engineering is the Chicken tax, related to the importation of trucks into the United States.[4]
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