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Tariff Engineering
Tariff engineering refers to design and manufacturing decisions made primarily so that the manufactured good is classified at a lower rate for tariffs than it would have been absent those decisions. It is a loophole whereby an importer pays a lower tariff by "adapting the item eing importedso that he importer doesn'thave to pay any levy". In contrast to tariff evasion, tariff engineering configures the design, material, or construction to legally achieve the desired classification rather than illegally misclassifying the product or good. For tariff engineering to be legal, the good being imported must be a "commercial reality", which means any tariff engineering must be a "genuine step in the manufacturing process" or have a commercial use or identity as imported. The rule of commercial reality limits manufacturers in the ways that they attempt to use tariff engineering, by requiring that the features used for tariff engineering purposes must not be removed shortly after importi ...
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Tariff
A tariff is a tax imposed by the government of a country or by a supranational union on imports or exports of goods. Besides being a source of revenue for the government, import duties can also be a form of regulation of foreign trade and policy that taxes foreign products to encourage or safeguard domestic industry. ''Protective tariffs'' are among the most widely used instruments of protectionism, along with import quotas and export quotas and other non-tariff barriers to trade. Tariffs can be fixed (a constant sum per unit of imported goods or a percentage of the price) or variable (the amount varies according to the price). Taxing imports means people are less likely to buy them as they become more expensive. The intention is that they buy local products instead, boosting their country's economy. Tariffs therefore provide an incentive to develop production and replace imports with domestic products. Tariffs are meant to reduce pressure from foreign competition and reduce ...
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Washington Post
''The Washington Post'' (also known as the ''Post'' and, informally, ''WaPo'') is an American daily newspaper published in Washington, D.C. It is the most widely circulated newspaper within the Washington metropolitan area and has a large national audience. Daily broadsheet editions are printed for D.C., Maryland, and Virginia. The ''Post'' was founded in 1877. In its early years, it went through several owners and struggled both financially and editorially. Financier Eugene Meyer purchased it out of bankruptcy in 1933 and revived its health and reputation, work continued by his successors Katharine and Phil Graham (Meyer's daughter and son-in-law), who bought out several rival publications. The ''Post'' 1971 printing of the Pentagon Papers helped spur opposition to the Vietnam War. Subsequently, in the best-known episode in the newspaper's history, reporters Bob Woodward and Carl Bernstein led the American press's investigation into what became known as the Watergate s ...
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Circumvention
Anti-circumvention refers to laws which prohibit the circumvention of technological barriers for using a digital good in certain ways which the rightsholders do not wish to allow. The requirement for anti-circumvention laws was globalized in 1996 with the creation of the World Intellectual Property Organization's Copyright Treaty. Background Article 11 of WIPO Copyright Treaty "Obligations concerning Technological Measures" requires contracting parties to "...provide adequate legal protection and effective legal remedies against the circumvention of effective technological measures that are used by authors in connection with the exercise of their rights under this Treaty or the Berne Convention and that restrict acts, in respect of their works, which are not authorized by the authors concerned or permitted by law." Article 12 of WIPO Copyright Treaty "Obligations concerning Rights Management Information" requires contracting parties to "...provide adequate and effective leg ...
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Subaru BRAT
The Subaru BRAT (acronym for “Bi-drive Recreational All-terrain Transporter”) was a light-duty, four-wheel drive coupé utility, version of the Subaru Leone originally introduced in 1977. The BRAT was developed directly from the company's four-wheel drive station wagon model and was first introduced as a 1978 model – following the concept of coupe utilities such as the Chevrolet El Camino and the Ford Ranchero. The BRAT is also known as a Brumby, MV Pickup or Shifter depending on where it was sold. The vehicle was sold from 1978 until 1994. First Generation Developed in Japan in 1977 at the request of the President of Subaru of America, the BRAT was introduced to match the demand for small trucks in North America, in order to compete against other manufacturers, such as Toyota, Nissan, and Mazda. Unlike trucks from other manufacturers, all BRATs had four-wheel drive, as they were developed from the existing Leone station wagon. When the Leone was redesigned in 1979 fo ...
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Mercedes-Benz Sprinter
The Mercedes-Benz Sprinter is a light commercial vehicle (van) built by Mercedes-Benz Group AG of Stuttgart, Germany as a large van, chassis cab, minibus, and pickup truck. In the past, the Sprinter had been sold under the Mercedes-Benz, Dodge, and Freightliner nameplates. In the U.S., it was built from complete knock down (CKD) kits by Freightliner. Re-badged and re-engined Sprinters were also sold by Volkswagen Commercial Vehicles as the Volkswagen LT and the Volkswagen Crafter. They are now primarily marketed by Mercedes-Benz. In the Mercedes-Benz van lineup, the Sprinter is the largest model offered, followed by the mid-size Vito (aka Viano, V-Class, and EQV) and small Citan. __TOC__ First generation (1995–2006, T1N) Europe The first generation Sprinter was launched in Europe in 1995 to replace the famous but outdated T1 Transporter van dating from 1977. Compared to the T1, the Sprinter had reduced the aerodynamic drag and moved the engine further forward t ...
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Daimler AG
The Mercedes-Benz Group AG (previously named Daimler-Benz, DaimlerChrysler and Daimler) is a German multinational automotive corporation headquartered in Stuttgart, Baden-Württemberg, Germany. It is one of the world's leading car manufacturers. Daimler-Benz was formed with the merger of Benz & Cie. and Daimler Motoren Gesellschaft in 1926. The company was renamed DaimlerChrysler upon acquiring the American automobile manufacturer Chrysler Corporation in 1998, and was again renamed Daimler AG upon divestment of Chrysler in 2007. In 2021, Daimler AG was the second-largest German automaker and the sixth-largest worldwide by production. In February 2022, Daimler was renamed Mercedes-Benz Group. The Mercedes-Benz Group's marques are Mercedes-Benz for cars and vans (including Mercedes-AMG and Mercedes-Maybach) and Smart. It has shares in other vehicle manufactures such as Daimler Truck, Denza, BAIC Motor and Aston Martin. By unit sales, the Mercedes-Benz Group is the thirtee ...
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Certiorari
In law, ''certiorari'' is a court process to seek judicial review of a decision of a lower court or government agency. ''Certiorari'' comes from the name of an English prerogative writ, issued by a superior court to direct that the record of the lower court be sent to the superior court for review. The term is Latin for "to be made certain", and comes from the opening line of such writs, which traditionally began with the Latin words "''Certiorari volumus''..." ("We wish to be made certain..."). Derived from the English common law, ''certiorari'' is prevalent in countries utilising, or influenced by, the common law''.'' It has evolved in the legal system of each nation, as court decisions and statutory amendments are made. In modern law, ''certiorari'' is recognized in many jurisdictions, including England and Wales (now called a "quashing order"), Canada, India, Ireland, the Philippines and the United States. With the expansion of administrative law in the 19th and 20 ...
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United States Court Of Appeals For The Federal Circuit
The United States Court of Appeals for the Federal Circuit (in case citations, Fed. Cir. or C.A.F.C.) is a United States court of appeals that has special appellate jurisdiction over certain types of specialized cases in the U.S. federal court system. It has exclusive appellate jurisdiction over all U.S. federal cases involving patents, trademarks, government contracts, veterans' benefits, public safety officers' benefits, federal employees' benefits, and various other categories. Unlike other federal courts, the Federal Circuit has no jurisdiction over cases involving criminal, bankruptcy, immigration, or U.S. state law. Headquartered in Washington, D.C., the Federal Circuit was created in 1982 with passage of the Federal Courts Improvement Act, which merged the United States Court of Customs and Patent Appeals and the appellate division of the United States Court of Claims, making the judges of the former courts into circuit judges. The court occupies the Howard T. Mark ...
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United States Court Of International Trade
The United States Court of International Trade (case citations: Int'l Trade or Intl. Trade) is a U.S. federal court that adjudicates civil actions arising out of U.S. customs and international trade laws. Seated in New York City, it exercises broad jurisdiction over most trade-related matters, and is permitted to hear and decide cases anywhere in the country, as well as abroad. The court originated with the Customs Administrative Act of 1890, which established the Board of General Appraisers as a quasi-judicial entity of the U.S. Treasury Department tasked with hearing disputes primarily concerning tariffs and import duties.Patrick C. Reed, The Origins and Creation of the Board of General Appraisers'' pp. 92-92. In 1926, Congress replaced the Board with the United States Customs Court, an administrative tribunal with greater judicial functions, which in 1930 was made independent of the Treasury Department. In 1956, the U.S. Customs Court was reconstituted by Congress as an ...
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Detroit Free Press
The ''Detroit Free Press'' is the largest daily newspaper in Detroit, Michigan, US. The Sunday edition is titled the ''Sunday Free Press''. It is sometimes referred to as the Freep (reflected in the paper's web address, www.freep.com). It primarily serves Wayne, Oakland, Macomb, Livingston, Washtenaw, and Monroe counties. The ''Free Press'' is also the largest city newspaper owned by Gannett, which also publishes ''USA Today''. The ''Free Press'' has received ten Pulitzer Prizes and four Emmy Awards. Its motto is "On Guard for Years". In 2018, the ''Detroit Free Press'' received two Salute to Excellence awards from the National Association of Black Journalists. History 1831–1989: Competitive newspaper The newspaper was launched by John R. Williams and his uncle, Joseph Campau, and was first published as the ''Democratic Free Press and Michigan Intelligencer'' on May 5, 1831. It was renamed to ''Detroit Daily Free Press'' in 1835, becoming the region's first daily n ...
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Chicken Tax
The Chicken Tax is a 25 percent tariff on light trucks (and originally on potato starch, dextrin, and brandy) imposed in 1964 by the United States under President Lyndon B. Johnson in response to tariffs placed by France and West Germany on importation of U.S. chicken. The period from 1961–1964 of tensions and negotiations surrounding the issue was known as the "Chicken War", taking place at the height of Cold War politics. Eventually, the tariffs on potato starch, dextrin, and brandy were lifted, but since 1964 this form of protectionism has remained in place to give US domestic automakers an advantage over imported competitors. Though concern remains about its repeal, a 2003 Cato Institute study called the tariff "a policy in search of a rationale." As an unintended consequence, several importers of light trucks have circumvented the tariff via loopholes, known as tariff engineering. For example, Ford, which was one of the main beneficiaries of the tax, also evaded it by man ...
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Loophole
A loophole is an ambiguity or inadequacy in a system, such as a law or security, which can be used to circumvent or otherwise avoid the purpose, implied or explicitly stated, of the system. Originally, the word meant an arrowslit, a narrow vertical window in a wall through which an archer (or, later, gunman) could shoot. Loopholes A loophole is an ambiguity or inadequacy in a system, such as a law or security, which can be used to circumvent or otherwise avoid the purpose, implied or explicitly stated, of the system. Originally, the word meant an arrowslit, a narrow verti ... were commonly used in U.S. forts built during the 1800s. Located in the sally port, a loophole was considered a last ditch defense, where guards could close off the inner and outer doors trapping enemy soldiers and using small arms fire through the slits. Loopholes are distinct from lacunae, although the two terms are often used interchangeably. In a loophole, a law addressing a certain issue exists, ...
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