As of July 2026 — Tariff engineering (duty-optimised product design) is the legal practice of deliberately designing a product's form, materials, composition or condition at importation so that it falls under a Harmonized Tariff Schedule (HTS) heading carrying a lower duty rate.
Source: U.S. Supreme Court, Merritt v. Welsh, 104 U.S. 694 (1881); U.S. DOJ, Pressemitteilung zum Ford-Transit-Connect-Vergleich (März 2024, ca. 365 Mio. USD); U.S. CBP Informed Compliance & HTSUS (hts.usitc.gov); en.wikipedia.org/wiki/Tariff_engineering. Stand: Juni 2026.
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