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How to Find HS Codes and Calculate Duties and Taxes

How to Find HS Codes and Calculate Duties and Taxes


FTS-COMMERCE-ITA-1
(US) Moderator: Doug Barry November 18,
2010 1:34 pm CT Coordinator: Excuse me, this is the Operator. I’d like to remind all
parties today’s conference is being recorded. If you have any objections you
may disconnect at this time. You may begin. Doug Barry: Well thank you
very much and hello everyone from Washington, DC, a
beautiful autumn day here. I’m Doug Barry, International
Trade Specialist with the Trade Information
Center, the U.S. Commercial Service
Department of Commerce. And today’s program is on how to find Harmonize
codes, duties, and taxes. It’s being recorded so there
won’t be an opportunity for you to ask live questions but I
hope after you in your own time and at your own convenience
have looked at the slides and listened to the recording, that you will send me whatever
questions that you might have that arise out of the
presentation today. This is part of a series of
Basic Guide to Exporting. It’s based on the book that
we published about a year ago and that book is
available from Amazon.com, also the government
printing office at gpo.gov. It’s a great reference
for your office to share with your colleagues and we hope
that you’ll take an opportunity to consider acquiring
it as well. But we do appreciate you being
here with us today for this part of the Basic Guide series and
be sure to check the schedule in the emails that you’ve
received for upcoming programs. They’re also available as soon as they’re given
live on export.gov. There’s a whole series of
them and we would be happy to send you that link. So here we go. Let’s begin immediately, this
will take about 50 minutes. Okay, first it’s important
to understand the difference between Schedule B and HS
or the Harmonize System. The Harmonize System number,
this is a six digit import and export code based on the international
Harmonize System, HS for short. Now the Schedule B is a ten
digit classification code for U.S. exports to
all other countries. There is an example
in the third bullet, we’re going to be using the
example of solar panel parts and there is its number. As you see the first six
numbers are the universal code and that means that
customs officials in more than 120 countries around
the world that subscribe to the Harmonize code system
will immediately identify from those six numbers that
what you’re sending is a solar panel part. So there is of course
a distinct number for every commodity that’s
commonly traded around the world and this is the six numbers
for this particular commodity. The last four numbers
are U.S. specific. And so that means that
if you are shipping to Canada the last four
numbers will be different than the 9010 that
you see there. But usually the six
digits are enough to put on your shipping documents. You will also of course as we go
through this program and use one of the databases
that we use here at the Trade Information
Center also be able to find the last four
country specific digits and certainly we recommend that you use those though it
is not obligatory to do so. And then of course you
might ask well what happens if after I do all of these
things I cannot find the six digit number for my commodity. Well it’s certainly true that
as technology has become more complex it has become somewhat
harder to find the perfect match for the commodity in question and sometimes there
is nothing even close. And what happens in those
instances is that the person who is making this item for which no six digit
number can be found in the code itself Customs, U.S.
Customs and Border Protection, will on written request provide
you with an opinion on your item and they will assign a
Harmonize code number to it. It takes about three months. Certainly it’s not something for
immediate shipments of things but in any case there is a way of getting a Harmonize code
number for you for an item that does not exist in
the code at present. And we can help you do that
too so if after our efforts and your efforts you still
cannot identify a six digit code that describes the function
of your particular product, then we will help you
apply for one from Customs. It doesn’t happen very often. Most of the time we will be
able and you will be able to find a number that approximates the
good that you are sending. Now one of the best tools
that we have and one that you will be
using from today on, maybe you’ve had some
experience with it already, is the Census Bureau’s Foreign
Trade Statistics Schedule B website. There is the URL
for it up above. You’ll want to bookmark
that in your browser and consult it often. This is what it looks like. These are the different
fields and sections that you will see
when you open it. And this is the item with
the orange circle around it on the next slide, HTTP U.S.
Census, that one which is in pink with the
orange circle around it, that is what you will click
on in the Schedule B box in red there in the
center of your screen. If you click on other things you
will not go to where you want to go so make sure
that you see this, identify it, and
then click on it. Okay, next slide. Okay, here is – oh someone
is typing in the background. You might put the
telephone on mute. Everyone can hear whoever
it is that’s typing. I appreciate you putting the
telephone on mute, thanks a lot. So here is step 2. This is what you will see when
you open your – when you click on that link you will go
to this screen and this is where you will put the
description of your product. My product is, if you see that box underneath the
Schedule B search engine. Just put a short description. There are some examples
down below, ladies cotton knitted top,
table runner which also talks about the way that it’s
made and its contents, in this case polyester. And so try to be as
specific as you can but it needn’t be lengthy. And just put it in
that box there. I would put in the solar panels
and you’ll see that in a second. There is the box with the
circle around it and that’s where you put in
the description. Okay? So there is solar panel
parts, that’s what I put in, and now let’s see what happens
next when I click on Search. Okay, so it gives me some other
text there and it is in going down to the middle of the page under Known Characteristics you
see there solar panel and other and it gives you some
examples of what that might be. And then further down in the
light blue there it identifies the chapter of the
Harmonize System code. It will be chapter
85 which includes in a general sense electrical
machinery and equipment and parts, sound recordings. It’s a big, big category
with lots of different things
included in it. And then if it appears
that this is, you know, in general correct there
is also there – look down, it says modules made up into
panels, light emitting diodes which is getting closer
and closer, crystals, and then there is
another category of parts. So let’s see what happens next. All right so it looks like
it’s going to be a part in this larger category, see the
orange circle there, 8541.90, and then you would click on Get
Schedule B Number below that. Let’s see what happens
when you do it. There is the button
with the circle around it and now we go Next. Okay, this takes us back
to the previous screen so let’s hit Schedule
B validation and that’s that number there, put
in the 8541.80 we got from the previous page, and
this is what it gives us next. The ten digit number,
diode transistor and similar semiconductor
device parts. There is the number,
the ten digit number. You want to remember for
the shipping documents that this number
will need to go on and we’ll talk about
those shortly. Okay let’s try another one. Rough oak wooded pieces. That goes under My Product Is
and then we’ll click Search and this is what it gives us. Wood is the keyword there and
then it gives us some choices — in the rough, lengthwise sawn,
lengthwise chipped, sliced, or peeled, and below that shaped
continuously along the edges, ends, or faces. So we’re going to say it’s in
the rough because that’s part of our description,
rough oak wood pieces, these are not finished or
laminated painted pieces, they’re rough oak so that’s
the closest description that we have. And then it asks for
some further description in the light blue —
painted, stained, or creosoted and then it gives us other. You’ll notice that Other is
often a default which is fine to use if it is not indicated by the previous descriptors
painted, stained, or creosoted. If it’s something else the
Other would be the correct selection there. And so we’re going to circle
that because it’s not painted, stained, or creosoted. Remember it’s rough, it doesn’t
have any of those things. So this then gives us the
chapter that it is located in. It’s chapter 44 so the first two
digits will be 44 and that is in wood and articles of
wood, wood and charcoal. So we now know that it’s
4403.91 and we’re going to get the Schedule B number. And that is, it’s
not beech, it’s oak. Okay, and there is – this is
just sort of a brief preview of what you’re going to see next
and this is the search engine that will allow you to calculate
the duties and taxes and go down to – there is the – we’re
going to ship this to Canada so we type that in there. And then this is going to be – below that you will find this
box which has the contents on the left, duties and
taxes, and then below that there is another
category there. There it is, for other. Let’s go to the next one. Okay so this is where the
Harmonize code would go that we found on the
pro forma invoice, typical shipping document that will accompany the
shipment to your buyer. And as you see in the
orange there this is where the Harmonize
number would go in that, just below that little
orange box. Once you know it,
once you’ve found it as you just demonstrated
that you can find it through the system, through
the Census Bureau website and their search engine
and we find the code, this is one of the
examples of the form in which the code would go on. And here is another one. We’re going to take you
through here a couple of different commercial
invoices. Here is one for example
that is supplied by one of the freight forwarding
companies, express shipment
companies, FedEx. If you use them or will use them in the future they
will also ask you through their automated
system, their online system where you print out
your shipping documents, there is the place for the
Harmonize code number right there with the orange box. That’s where your code, your
six or ten digit code would go. You can do the six, if you
have the last four numbers that are U.S. specific
that’s fine too. And here is the North
America Free Trade Agreement certificate. If you’re taking advantage
of – excuse me, NAFTA, the duty free benefit of
goods that are made in one of the NAFTA signatory
countries, United States, Canada,
or Mexico. This is the document that you
fill out in order for the buyer to get the duty free
benefit and this is where the Harmonize code number,
the HS number goes right below that little orange box. Okay, so many countries impose
duties and taxes on their – on items that are coming
into their country. And the – some governments
apply multiple taxes and fees. In some cases it’s just two. One of them is the duty and
the other one is a sales tax. But in some countries
such as India and Brazil there are a
number of different fees that must be calculated so that
the buyer knows what they’re getting on the other end
when the goods arrive. And they’ll want to know in advance what the
cost of these goods is. They’ll want to have a sense
to what the total cost is going to be so there’s no surprises. And this landed cost that the
buyer will often ask you for and expect you to provide
is called a landed cost. That is all of the costs
including the selling price, the insurance, the freight
charge, and the duties and taxes and any extra fees
that might be involved. And remember these
are estimates. You will try to the
best of your ability to estimate them accurately
but in the end the people who will determine the tax and the duty will be the
customs people in the country to which your goods
are being sent. So you need to take that into
consideration and you need to make sure your
buyer understands that these are estimates,
they may vary depending on what the customs
officials determine when the physical goods have
arrived at the port of entry. And you can itemize these costs
on your commercial invoice or you can send them in advance
by email or fax to your buyer in response to a request
for the landed costs. And there are a number
of ways to estimate. First you can go through
your freight forwarder or courier company
if you have one. They will help you
estimate these things, give you an estimate for them. You can call us at the
U.S. Commercial Service, there is our toll free
number, 1-800-USATRADE. We will give you the
duties and taxes. We will also help you find
the Harmonize code number if you have difficulties
doing so using the systems that we introduced you to here. And you can use the
export.gov website with the customs info
database for the tariff and country information
page for the taxes. We’ll introduce those
to you in just a second. There are two online tools, we’ll certainly feature
one here, and we’ll show you
where those are. Now this is the newest
version of export.gov. This is the home page
that you see on the slide. And there is tremendous
information here, sometimes it gets
to be overwhelming. But if you’re looking for the
duties and tax information to be able to estimate them
on your own without assistance from another organization you
will click the Solutions button there at the top, that’s
export.gov, that’s the URL. Bookmark it for future reference because I think you’ll
be going there a lot — not just for this information but for all the other
information that’s available here that will help you plan to
enter new markets and to be able to comprehend what you
will encounter there. Then you will click on
International Logistics which is the third
one from the top, it’s underlined there,
you’ll see it. Click on that and it will
take you to this page, the International
Logistics page. Take a look at that
and it has information on finding a freight forwarder. It has a link to the Schedule
B and HS number search engine that we’ve just quickly
walked you through. And most importantly
for this part of the presentation it will
help you estimate the tariffs and duties on your item. There it is. So all you’ll have to do
is click on that light blue and it will take you to this
page, tariffs and import fees. You’ll read about what they
are and what they aren’t. You’ll learn that a duty and a
tariff are interchangeable terms so don’t think that
they’re separate charges, they’re really the same thing
— duty and tariff are the same. And then there is the link to
the Schedule B search engine. But you’ll want to go a little
farther down the page, step 2, determine your tariff rates. And there is a number
of resources for you to consider here. Country specific tax
and tariff information, that’s the first one. U.S. government resources
for agricultural exports so if you’re exporting
an agricultural export, a food product, that’s
where you would go for that. Then there is the
online tariff database. These are free and these
are accessible to you. All you have to do, and
we’ll tell you how to do that in a minute, is put
your email address in there. This is for the third
bullet there. It’s probably the most
comprehensive of the lot. And then beneath that the
tariff and tax information for U.S. territories,
Virgin Islands and so forth that are included there. If you’re sending a gift there
is special information there. This is different than
a commercial sale. You the audience today are
mostly business people engaged in commercial sales so
that wouldn’t apply to you and then there are
some additional tax and tariff resources below that. This is the one that we’re
going to focus on today. I think it’s because it’s
the most comprehensive. It includes the most
countries and has the most up to date information and that’s certainly
what you’re looking for. So let’s look further
at that third bullet down with the orange
circle around it, online tariff database. All right, and then there’s the
country specific tax information that has the entire book. This is a PDF file of the tariff
book for each of the countries. So if you really want to get into the very complex
information that’s a good place to look. You can certainly
cross check as well. That might be another
thing you want to do. But the third bullet there,
the online tariff base, is the easiest one and the
one that we commonly use here at the Trade Information Center. And when you click on it
this is what you’ll go to. Here’s the page and
there is a little bit of descriptive text there. But the most important
thing is the field up on the right hand
side, the little box there where you will put your email and then create an
account for yourself. It’s very easy to do. And once you have this
account it will be your account for all time and
you can go there as many times as you need to. Just click on that
and it will walk you through what you need to do. Now this is sort of a typical
arrangement of the page. Here is the country information,
it’s a pull-down menu and you will find the country in this case it’s the Czech
Republic, it’s all alphabetical. So the country, where your
goods are going is the one that you want to click
on and start the process of finding the duties and taxes and other fees that
are going there. So we’re putting our Harmonize
code number in there, 8541.90. You – it will take a
period in between the fourth and fifth digit there or
you can just type them all in without the period. And then what it does is it
gives you this description here which is a very brief
description, not as detailed as the one that we found
earlier but there is the code. It matches up right
although it has the four, the last four digits are zeroes so we know we’re
on the right path. And then it has this little
icon there in the middle. Make sure that the screen that
you will be looking at has that because that has
the detailed information. If it doesn’t have an icon it
will not give you what you’re looking for so make sure
you select one with the icon and let’s go to the next. All right, here’s our
tariff number that we put in the box, typed it in. That’s the area which will
give us the information. And make sure it has that little
icon and we click on that icon and this is what it gives us. Here is the Czech
Republic, the number, and here on the right hand side
to the right of the dialog box with the Czech Republic in it gives us our familiar
chapter 85, electrical machinery and that’s what this is part of. We look down and we see
photovoltaic cells, whether or not they’re assembled,
they’re modules, they’re made up into panels, so that gives
us an even stronger clue that this is the right
number and that we’re going to get the right
duty and tax for it. And then we look further down and there we will see
detailed duties and taxes. It gives us the country, gives
us the Harmonize code number, says that it originates
in the United States, that’s where the
product is made, the country of shipment
is the United States. And the first little bit of
good news that we see there is that it’s tariff free and
it’s probably tariff free because the Czech Republic makes
nothing similar, wants very much to have this technology, and
so the government has decided that there will be no
tax placed – I’m sorry, no tariff placed on it. It will be tariff free which
is great because it means that the cost to the consumer,
the buyer is going to be less than some other kind
of commodity in which there is a
significant tariff on it. So that’s good. We always like to
see the zero tariff. Not all of them will
be and that’s okay too but we always can see there
the advantage to the buyer when they don’t have to pay the
tariff going into the country. All right, and then you’ll
click on this Calculate button which is right next to the
United States dialog box, the orange circle that
just went around it. Click on that. There is the larger box
that you see related to it. There is the free, the
zero tariff calculation for that part of it. There is the tariff treatment
which is how it’s going to be treated and what
percentage you will pay, in this case nothing. Okay, now that’s that box. And if you wanted to look at
this country’s specific tariff and tax information,
take a quick look at it as an alternative, there
is the Czech Republic, there is the entire 2006
tariff schedule that is on PDF and you will be able
to scroll through it and find exactly
what you’re looking for with the Harmonize
code number. You’ll also find that there
is a value added tax of 19% for most goods and services
and the AT is applied. The CIF plus duty. This is – CIF means the cost
of the goods that is the price that you’re selling
them for plus the I which is the insurance
plus the freight which is how much your freight
company is costing you to get it from your back door to the buyer
plus the duty if there is one. And then that’s added
all together and then you multiply it by 19%. That gives you the tax that your
buyer will have to pay in order to purchase this
product from you. He’s not paying you, he’s
paying the Czech government but they need to – they may want to know what it is
before it departs. And then in some cases the
shipping company will offer to pay these duties and taxes up
front when they clear the goods through customs and
then they have a service where they will bill you. This means that the buyer does
not have to pay you directly for this and will
only pay, you know, once the goods have been cleared
and you will be responsible for reimbursing the shipping
company, UPS, FedEx, so forth. But this is why it’s
important for you to estimate as accurately as possible
the full landed cost which you can say of
course to the buyer is that I will bill you after I
get the duties and tax costs, these are the final costs. You’ve estimated them
already but you want to wait until the customs people have
cleared it and have determined that final cost and then you
will bill them for this amount. It makes it easy that way because the goods are
delivered directly to them, there is no need to go to
a post office or to a UPS or a FedEx office to
pick up their goods. It will go directly to them
and then they’ll get a bill after you get your
bill from the carrier and then they will pay you
for those duties and taxes which are generally
their responsibility to pay unless you’ve made
alternative arrangements with them. But the general practice is
that the buyer pays those fees. Okay, so let’s estimate
how to do this now. We’re going to calculate
the tariff and tax in a pretend kind of situation. Let’s say there – the
invoice value is $10,000, nice tidy sum for
the solar panels. And the insurance is $1000
and the freight is $2500. And so your CIF value, your
cost plus insurance plus freight equals $13,500. There is no duty
so no duty is owed. It’s zero. And we have the value
added tax of 19%. So we add the $13,500
multiple it by 19% and we come out with $2565. That is what the buyer owes
their government for clearing that item through customs and
bringing that into the country, the tax is on that item
— it’s like a sales tax. And of course they’re used
to paying the sales taxes for things within the country
so it doesn’t surprise them when they have to pay it on
the goods that are imported from outside the country. So the total then is the
$13,500, nothing for the tariff or duty, $2565 for
the VAT, and the total of $16,065 is the total
landed cost and that is from your back door or
portside in the United States to their front door in
Austria, Argentina, Australia, or wherever the product is
headed, the Czech Republic. Okay so let’s look at
some special cases. And remember you are
not alone in doing this and you’re not expected in
every case to do it by yourself. In fact you never have to do it. If you would rather rely
on the freight forwarder or the U.S. government
they’ll be happy, we will be happy
to do it for you. And if – in the cases of these
countries it’s sometimes very helpful for you to consult with
us before the shipping happens. So call us at that number,
1-800-USATRADE Monday through Friday, 8:00 am to
7:00 pm East Coast time. And if you have a
transaction involving Australia for which we have a free trade
agreement, so zero is the tariff but determining whether
it is eligible for the duty free status may
take a little conversation and have to have a certain U.S.
content in order to qualify. And sometimes computing that – calculating that content can
be a little bit of a challenge and we can help you do that. Brazil with whom we do not
have a free trade agreement has rather complicated
rules and procedures and often involves more
than just the tariff and the value added tax. Some additional fees may be
necessary and to spell all those out and help you calculate
them a call is advisable. Chile is another country with which we have a free trade
agreement so trying to get you if you’re eligible for it your
buyer is eligible, the benefit, the zero tariff on goods going
between the United States and Chile, a call to
us would be helpful. The same thing is true of the Central America
Free Trade Agreement. These are the countries
that are involved in that — Costa Rica, the Dominican
Republic, El Salvador, Guatemala, Honduras,
and Nicaragua. Anything going there potentially
is zero tariff but it’s helpful to have a conversation
about the U.S. content in the product that
you’re sending. Often they also need a
certificate of origin which we can also help
you acquire and prepare. India, not a free trade country
yet, maybe one day it will be which would be a very good
thing considering the size of that market and their
impressive economic growth. But they – it is one of the
more complicated countries to get goods in. The good news is that they are
becoming a more open market than they have been in the
past but there is still a lot of potential fees and taxes
that are laid on and we want to make sure that you calculate
all of them, are aware of all of them, and have them
all included so that when you quote a price to your
buyer included the landed costs your estimates are as
accurate as they possibly can. The Indian buyers
that you’ll be dealing with are certainly very familiar
with the system in their country and they will help
work with you. They will not be surprised when
you tell them of all these fees and charges because they
are prepared to pay them. But they might expect you
to, you know, come to them with the calculations in hand. And in order to do that
you should give us a call. And the NAFTA countries,
Canada and Mexico and Switzerland sometimes too
has some complications there in calculating the stuff. So we suggest that when you are
shipping a good to Switzerland that you give us a call
before you complete the shipping documents. So that’s the special cases. Okay now a quick review of
where we’ve been already. The Harmonize system,
it’s important to have your HS number. One of the first things that
you should do is know what it is for your products or
your product line. You may have a number
of different products with different functions and therefore different
Harmonize code numbers and it’s advisable that you know
what the Harmonize code number is for each different
product that you produce and that you are likely
to sell internationally. And remember it’s the
first six digits are standardized internationally. They’re all the same — 847112 is the same thing
in the United States and it’s the same thing in
100 plus other countries. The Schedule B number on the
other hand is the ten digit code for all U.S. exports and the
last four digits can vary by country. And, you know, usually it’s
acceptable to put all ten digits down that are the U.S. Schedule
B on the shipping documents, some of which we reviewed
earlier in the webinar. And if you have the last four
digits for the specific country that they’re going to and
remember you will be able to get those from the database
that we looked at first, that is the third bullet down. That’s the one that
we use and the one that you use your email
address for your pass code. On that final screen they will – the last four numbers
will be the numbers for the particular
country that it’s going to. And by all means use
that one if you have it. But these first six numbers or
the ten for the Harmonize system for the U.S., the Schedule
B number will be fine. Okay and then you find –
and then the next step, after you have or
while you’re attempting to find the Harmonize code
number you will find it most readily by using the
Schedule B search number at the census.gov
website and use the Search or the Browse function. They will work equally well. And if you cannot find from those prescriptions
what the number is or don’t feel comfortable using
one that doesn’t seem to hit all of the keywords that you think
it should feature, then call us and we’ll put our heads
together and we’ll look at what you’ve done
and we’ll see if there is a more accurate
number to be found anywhere and make sure we verify it. It’s always better to call us
even if it seems fairly clear and just have somebody else
take a look at it to make sure that it’s the right one. And then also remember too if
you cannot find it anywhere and we cannot find it, it
may be that it’s a product that doesn’t have its own number yet because it involves
technology and it involves a function
that’s not easily found in the existing code numbers. And in this case, you know, we
ask for a review and opinion from the Customs and Border
Protection of the United States and they will within
three months write back and say this is the
one that you should use or this is the correct
one and that’s the one that you will use going forward. It doesn’t happen in many
cases but sometimes it does and we’d be happy to work with
you in order to get that opinion from the customs officials. Then finding the
duties and taxes. Go to export.gov, click on
Customs Info for Tariff. An alternative place is the
country specific information where you can get the
taxes and the duties and you can actually look at the country specific
book, the entire thing. Telephone book size but
because of the miracle of the cloud computing you
can download these books, you can scroll through them, and you can find your
duties and taxes that way. Another source is your
freight forwarder. If you’re using one to get
your goods from Point A to Point B they will
find this for you and they’ll help you fill
out all the documentation. And then finally, call
us — 1-800-USATRADE. We’ll be happy to work
with you on doing this. Okay, now let’s apply
what you learned. Company A would like to export
a product to the Philippines. The product description is a
radio remote control apparatus. What is the Harmonize code
number, what is the tariff or duty, and what will the
Philippines government impose on this product in
the form of taxes? So that’s your homework
assignment. And that’s the end
of the program. Now let me give you an
alternative homework assignment. The alternative homework
assignment is to use the system and this process to find
your Harmonize code number for the goods that you make or
are responsible for shipping and use that as the
practice test here. Find the Harmonize code
number for it, you can call us if you want, we can give it
to you, and use the databases that we have demonstrated here
to find the Harmonize – sorry, to find the duties and taxes
on your item and any other fees that might be involved to any
country that you either pick out of the air or that you are
already doing business with or are likely to do
business with in the future. And calculate those things,
calculate the landed costs, and then send them to me. That’s me, [email protected] Send those to me and
within a short period of time I will get back to you
either by phone or by email and let you know what I have
found by running the numbers in a similar way and
putting your product in the schedule B search engine,
looking at books if I have to, calling other people
if necessary, and then we’ll put
our heads together and we’ll see how
close you came. And maybe you hit
the nail on the head or maybe you missed
it by a mile. But in any case we’ll have
a chance at that point to circle back and make sure
that what you have at the end of the day is correct, okay? All this will be
completely confidential and it’s just something
special that we like to do for our people who
attend these webinars and hopefully we’ll
become our clients as we help you enter new markets and expand your international
sales through the various special
programs that we have as provided by our wonderful
global network with colleagues in more than 85 countries. And we have trade
specialists who are ready to help you throughout
the United States in export assistance centers
and they’re willing and waiting to have a conversation with you about your international
expansion needs and hopefully this
will be the first step in what will be a very long and
profitable relationship for you. So as we said at the beginning, this is a taped edition
of this webinar. We can’t take any live questions
from you but you’re welcome to contact me and
my colleagues here at the Trade Information Center. And once again thanks for your
time, we really appreciate it. I hope this has been
useful for you. And if you have any
questions please contact us. Thanks so much and we’ll
hopefully see you again on another webinar. Take care.

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