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Week 2 Lesson 1 – Math In International Trade (Part 2) Abbreviations. In the tariff schedule the following symbols and abbreviations are used with the meanings respectively indicated below:
Customs and Trade Automated Interface Requirements
Appendix C - https://www.cbp.gov/sites/default/files/documents/ACE%20CATAIR%20Appendix%20C_22Feb2016.pdf
Tariff Abbreviations
This appendix lists standard Harmonized Tariff Schedule (HTS) units of measure
abbreviations and their meanings.
Additional units of measure abbreviations can be found in the
Harmonized Tariff Schedule in the General Statistics Notes, Item 4, Abbreviations Section.
HTS Units of Measure Code Description
AC Alternating Current
ASTM American Society for Testing Materials
BBL Barrels
BOL Boluses (Dosage)
C Celsius
CAP Capsules (Dosage)
CAR Carat
CC Cubic Centimeter
CFT Cubic Feet (Volume)
CG Centigrams
CGM Content Gram
CKG Content Kilogram
CM Centimeters
CM2 Square Centimeters
CM3 Cubic Centimeters
CTN Content Ton
CU Cubic
CUR Curie
HTS Units of Measure Code Description
CY Clean Yield
CYD Cubic Yards (Volume)
CYG Clean Yield Gram
CYK Clean Yield Kilogram
D Denier
DC Direct Current
DEG Degree
DOZ Dozen
DPC Dozen Pieces
DPR Dozen Pairs
FBM Fiber M
FIB Fibers
FOZ Ounces, fluid (Volume)
FT Feet (Length)
G Gram
GAL (US)(Volume)
GBQ Giqabecquerel
GR Gross
GRL Gross Lines
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HTS Units of Measure Code Description
GVW Gross Vehicle Weight
HUN Hundreds
HZ Hertz
IRC Internal Revenue Code
JWL Number of Jewels
K 1,000
KCAL Kilocalories
KG 1,000 Grams
KHZ Kilohertz
KM 1,000 Meters
KM2 1,000 Square Meters
KM3 1,000 Cubic Meters
KN Kilonewtons
KPA Kilopascal
KSB 1,000 Standard Brick
KVA Kilovolt - Amperes
KVAR Kilovolt - Amperes Reactive
KW Kilowatts
KWH Kilowatt-Hours
L Liter
LB Pounds, (weight) avdp)
LIN Linear
LNM Linear Meters
M Meters
M2 Square Meters
M3 Cubic Meters
MBQ Megabecquerel
MC Millicurie
MG Milligram
MHZ Megahertz
ML Milliliter
MM Millimeters
MPA Megapascal
NO Number
ODE Ozone Depletion Equivalent
OZ Ounces, (weight) (avdp)
PCS Pieces
PF Proof
PFG Proof Gallon
PFL Proof Liter
PK Pack
PRS Pairs
PTL Pints, liquid (US) (Volume)
HTS Units of Measure Code Description
QTL Quarts, liquid (US) (Volume)
RPM Revolutions Per Minute
SBE Standard Brick Equivalent
SFT Sq. Feet (Area)
SQ Square
SQI Sq, Inches (Area)
STN Short Ton (2000 LB)
(Weight)
SUP Suppositories (Dosage)
SYD Sq. Yards (Area)
T Metric Ton
TAB Tablets (Dosage)
TON Long Ton (2,240 LB) (WGT)
TOZ Ounces,Troy/APOTH(WGT)
V Volts
W Watts
WG Wine Gallon
WL Wine Liter
WT Weight
X* Quantity Not Required (valid
only for HTS statistical
reporting)
YD Yards (Length)
HTS numbers have duty rates based value, quantity, or value and quantity. Value based duty rates are a percentage (%) of the price of the imported item. Quantity based duty rates are a set amount per number of items. Many of the quantity rates are a fraction of a cent. For example .04¢ is less than one penny. It is $0.0004. Pay close attention to the ¢ symbol versus the $ symbol – it will make a big difference in the totals.
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Conversion tables Conversion tables for computation of taxable quantity of spirits, wine & beer DISTILLED SPIRITS
Bottle size Equivalent fluid ounces
Bottles per case
Liters per case U.S. Gallons per case
Corresponds to
1.75 liters 59.2 Fl. Oz. 6 10.50 2.773806 1/2 gallon
1.00 liters 33.8 Fl. Oz. 12 12.00 3.170064 1 Quart
750 milliliters 25.4 Fl. Oz. 12 9.00 2.377548 4/5 Quart
375 milliliters 12.7 Fl. Oz. 24 9.00 2.377548 4/5 Pint
200 milliliters 6.8 Fl. Oz. 48 9.60 2.536051 1/2 Pint
100 milliliters 3.4 Fl. Oz. 60 6.00 1.585032 1/4 Pint
50 milliliters 1.7 Fl. Oz. 120 6.00 1.585032 1, 1.6 & 2 Oz.
Official Conversion Factor: 1 Liter = 0.264172 U.S. Gallon
What is proof? Proof is a method of measuring the alcohol content of spirits. You calculate the proof of a spirits product by multiplying the percent of alcohol by volume by two (2). For example, a spirits product that has a 40% alcohol content by volume is 80 proof [40 multiplied by 2 = 80]. Converting U.S. gallons into proof gallons for tax purposes: 1. Multiply U.S. gallons by the percent of alcohol by volume. 2. Multiply by 2. 3. Divide by 100. Sample calculation: 1. 100 U.S. gallons x 40% alcohol by volume=4000 2. 4000 x 2=8000 3. 8000/100= 80 proof gallons WINE
Bottle size Equivalent fluid ounces
Bottles per case
Liters per case U.S. Gallons per case
Corresponds to
3 liters 101 Fl. Oz. 4 12.00 3.17004 4/5 Gallon
1.5 liters 50.7 Fl. Oz. 6 9.00 2.37753 2/5 Gallon
1.00 liters 33.8 Fl. Oz. 12 12.00 3.17004 1 Quart
750 milliliters 25.4 Fl. Oz. 12 9.00 2.37753 4/5 Quart
500 milliliters 16.9 Fl. Oz. 24 12.00 3.17004 1 Pint
375 milliliters 12.7 Fl. Oz. 24 9.00 2.37753 4/5 Pint
187 milliliters 6.3 Fl. Oz. 48 8.976 2.37119 2/5 Pint
100 milliliters 3.4 Fl. Oz. 60 6.00 1.58502 2, 3 & 4 Oz.
50 milliliters 1.7 Fl. Oz. 120 6.00 1.58502 1, 1.6 & 2 Oz.
4
Official Conversion Factor: 1 Liter = 0.26417 U.S. Gallon
BEER Barrel equivalents of common keg and case sizes are printed in the beer regulations. Brewers must request case equivalent computations for other sizes from the Regulations Division in Headquarters. One barrel equals 31 U.S. Gallons. §25.156 Determination of tax on keg beer. §25.157 Determination of tax on bottled beer. §25.158 Tax computation for bottled beer.
1. What is a proof gallon and how do I convert regular gallons to proof gallons?
A proof gallon is one liquid gallon of spirits that is 50% alcohol at 60 degrees F. Distilled Spirits* bottled at 80 proof (40% alcohol) would be 0.8 proof gallons per gallon of liquid. At 125 proof, a gallon of liquid would be 1.25 proof gallons. In the industrial and fuel industries, most alcohol is at 190 or 200 degrees of proof. One gallon of alcohol that is 200 proof is equal to 2.0 proof gallons. Refer to 27 CFR Part 19 and 27 CFR Part 30 concerning procedures for determining proof, gauging spirits to determine quantity by weight or volume, or other procedures and regulations concerning measurement of alcohol. *(also known in beverage and industrial or fuel industries as alcohol or ethanol)
2. Do I fill out my reports in proof gallons or regular gallons?
Three of the required monthly operational reports submitted by a Distilled Spirits Plant (Forms 5110.40 – Production; 5110.11 – Storage; F 5110.28 – Processing) are completed using proof gallons. The fourth report – Form 5110.43 – Processing (Denaturing) – is completed in wine gallons (regular US liquid gallons). All denatured alcohol and articles manufactured from denatured alcohol are shown in records and reports in wine gallons. Line 11 of Form 5110.28, Used for Denaturation, is expressed in proof gallons. The corresponding line 2 of the Form 5110.43, Produced (denatured spirits) is expressed in wine gallons – it reflects the net quantity of wine gallons of spirits, plus added denaturing materials reflected in the finished denatured alcohol product.
Currency Exchange Rates Example – Treasury Reporting Rates of Exchange as of March 31, 2014
Country - Currency Foreign Currency to $1.00
AFGHANISTAN - AFGHANI 56.6000
ALBANIA - LEK 101.2500
ALGERIA - DINAR 77.4900
ANGOLA - KWANZA 95.0000
ANTIGUA - BARBUDA - E. CARIBBEAN DOLLAR 2.7000
ARGENTINA-PESO 7.8800
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ARMENIA - DRAM 410.0000
AUSTRALIA - DOLLAR 1.1200
AUSTRIA - EURO 0.7300
AZERBAIJAN - NEW MANAT 0.8000
BAHAMAS - DOLLAR 1.0000
BAHRAIN - DINAR 0.3800
BANGLADESH - TAKA 79.0000
BARBADOS - DOLLAR 2.0200
BELARUS - RUBLE 9760.0000
BELGIUM-EURO 0.7300
BELIZE - DOLLAR 2.0000
BENIN - CFA FRANC 477.7900
BERMUDA - DOLLAR 1.0000
BOLIVIA - BOLIVIANO 6.8600
BOSNIA-HERCEGOVINA MARKA 1.4200
BOTSWANA - PULA 8.8100
BRAZIL - REAL 2.3200
BRUNEI - DOLLAR 1.2500
BULGARIA - LEV 1.4200
BURKINA FASO - CFA FRANC 477.7900
BURMA - KYAT 987.0000
BURUNDI - FRANC 1540.0000
CAMBODIA (KHMER) - RIEL 4103.0000
CAMEROON - CFA FRANC 475.5400
CANADA - DOLLAR 1.1100
CAPE VERDE - ESCUDO 80.3000
CAYMAN ISLANDS - DOLLAR 0.8200
CENTRAL AFRICAN REPUBLIC - CFA FRANC 475.5400
CHAD - CFA FRANC 475.5400
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CHILE - PESO 561.4500
CHINA - RENMINBI 6.1500
COLOMBIA - PESO 2052.2300
COMOROS - FRANC 361.3500
CONGO - CFA FRANC 475.5400
CONGO, DEM. REP - CONGOLESE FRANC 920.0000
COSTA RICA - COLON 502.0000
COTE D'IVOIRE - CFA FRANC 477.7900
CROATIA - KUNA 5.5200
CUBA-PESO 1.0000
CYPRUS-EURO 0.7300
CZECH - KORUNA 19.5700
DENMARK - KRONE 5.4100
DJIBOUTI - FRANC 177.0000
DOMINICAN REPUBLIC - PESO 43.1600
ECAUDOR-DOLARES 1.0000
EGYPT - POUND 6.9600
EL SALVADOR-DOLARES 1.0000
EQUATORIAL GUINEA - CFA FRANC 475.5400
ERITREA - NAKFA 15.0000
ESTONIA-EURO 0.7300
ETHIOPIA - BIRR 19.2200
EURO ZONE - EURO 0.7300
FIJI - DOLLAR 1.8600
FINLAND-EURO 0.7300
FRANCE-EURO 0.7300
GABON - CFA FRANC 475.5400
GAMBIA - DALASI 40.0000
GEORGIA-LARI 1.7500
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GERMANY FRG-EURO 0.7300
GHANA - CEDI 2.5500
GREECE-EURO 0.7300
GRENADA - EAST CARIBBEAN DOLLAR 2.7000
GUATEMALA - QUENTZAL 7.7500
GUINEA 6892.0000
GUINEA BISSAU - CFA FRANC 477.7900
GUYANA - DOLLAR 202.0000
HAITI - GOURDE 43.8500
HONDURAS - LEMPIRA 20.4200
HONG KONG - DOLLAR 7.7600
HUNGARY - FORINT 224.7600
ICELAND - KRONA 112.3700
INDIA - RUPEE 61.7500
INDONESIA - RUPIAH 11500.0000
IRAN - RIAL 8229.0000
IRAQ - DINAR 1166.0000
IRELAND-EURO 0.7300
ISRAEL-SHEKEL 3.4800
ITALY-EURO 0.7300
JAMAICA - DOLLAR 106.0000
JAPAN - YEN 101.8800
JERUSALEM-SHEKEL 3.4800
JORDAN - DINAR 0.7100
KAZAKHSTAN - TENGE 184.1000
KENYA - SHILLING 86.4500
KOREA - WON 1065.7100
KUWAIT - DINAR 0.2800
KYRGYZSTAN - SOM 52.8000
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LAOS - KIP 8014.0000
LATVIA - LATS 0.7300
LEBANON - POUND 1500.0000
LESOTHO - SOUTH AFRICAN RAND 10.6300
LIBERIA - U.S. DOLLAR 81.0000
LIBYA-DINAR 1.2400
LITHUANIA - LITAS 2.5000
LUXEMBOURG-EURO 0.7300
MACAO - MOP 8.0000
MACEDONIA FYROM - ARIA 44.4000
MADAGASCAR-FRANC 2330.3999
MALAWI - KWACHA 434.0000
MALAYSIA - RINGGIT 3.2800
MALI - CFA FRANC 477.7900
MALTA-EURO 0.7300
MARSHALLS ISLANDS - DOLLAR 1.0000
MARTINIQUE-EURO 0.7300
MAURITANIA - OUGUIYA 300.0000
MAURITIUS - RUPEE 29.9500
MEXICO - NEW PESO 13.2500
MICRONESIA - DOLLAR 1.0000
MOLDOVA - LEU 13.5800
MONGOLIA - TUGRIK 1787.5900
MONTENEGRO-EURO 0.7300
MOROCCO - DIRHAM 8.1800
MOZAMBIQUE - METICAL 31.4000
NAMIBIA-DOLLAR 10.6300
NEPAL - RUPEE 100.6000
NETHERLANDS-EURO 0.7300
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NETHERLANDS ANTILLES - GUILDER 1.7800
NEW ZEALAND - DOLLAR 1.1900
NICARAGUA - CORDOBA 25.5500
NIGER - CFA FRANC 477.7900
NIGERIA - NAIRA 165.1000
NORWAY - KRONE 6.0000
OMAN - RIAL 0.3900
PAKISTAN - RUPEE 104.8700
PALAU-DOLLAR 1.0000
PANAMA - BALBOA 1.0000
PAPUA NEW GUINEA - KINA 2.4300
PARAGUAY - GUARANI 4430.4102
PERU - NUEVO SOL 2.8100
PHILIPPINES - PESO 44.6100
POLAND - ZLOTY 3.0200
PORTUGAL-EURO 0.7300
QATAR - RIYAL 3.6400
ROMANIA - LEU 3.2600
RUSSIA - RUBLE 36.1300
RWANDA - FRANC 674.2400
SAO TOME & PRINCIPE - DOBRAS 17850.1504
SAUDI ARABIA - RIYAL 3.7500
SENEGAL - CFA FRANC 477.7900
SERBIA-DINAR 83.8100
SEYCHELLES - RUPEE 12.0000
SIERRA LEONE - LEONE 4321.0000
SINGAPORE - DOLLAR 1.2700
SLOVAK REPUBLIC - EURO 0.7300
SLOVENIA - EURO 0.7300
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SOLOMON ISLANDS - DOLLAR 7.0900
SOUTH AFRICA - RAND 10.6300
SOUTH SUDANESE - POUND 3.0000
SPAIN - EURO 0.7300
SRI LANKA - RUPEE 130.7000
ST LUCIA - EC DOLLAR 2.7000
SUDAN - SUDANESE POUND 6.1000
SURINAME - GUILDER 3.3500
SWAZILAND - LILANGENI 10.6300
SWEDEN - KRONA 6.4200
SWITZERLAND - FRANC 0.8800
SYRIA - POUND 143.1500
TAIWAN - DOLLAR 30.3000
TAJIKISTAN - SOMONI 4.8000
TANZANIA - SHILLING 1621.0000
THAILAND - BAHT 32.6300
TIMOR - LESTE DILI 1.0000
TOGO - CFA FRANC 477.7900
TONGA - PA'ANGA 1.7600
TRINIDAD & TOBAGO - DOLLAR 6.3800
TUNISIA - DINAR 1.5700
TURKEY - LIRA 2.2200
TURKMENISTAN - MANAT 2.8400
UGANDA - SHILLING 2525.0000
UKRAINE - HRYVNIA 9.4000
UNITED ARAB EMIRATES - DIRHAM 3.6700
UNITED KINGDOM - POUND STERLING 0.6000
URUGUAY - PESO 22.4200
UZBEKISTAN - SOM 2265.0000
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The Department of Treasury is responsible for posting the foreign currency exchange rates. Department Of the Treasury Bureau of Fiscal Service Division of Federal Investments (202) 874-7994 Log on to the Treasury site - https://www.fiscal.treasury.gov/reports-statements/treasury-reporting-rates-exchange/current.html for a current currency conversion table.
VANUATU - VATU 95.0100
VENEZUELA - BOLIVAR 6.3000
VIETNAM - DONG 21100.0000
WESTERN SAMOA - TALA 2.2700
YEMEN - RIAL 214.5000
ZAMBIA - NEW KWACHA 5.8200
ZAMBIA - KWACHA 5455.0000
ZIMBABWE - DOLLAR 1.0000
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Shipping term abbreviations are similar and different than the Unit of Measure (UoM) abbreviations for the HTS. Example – CBM/M³ = Cubic Meter Similar UoM’s: KG - Kilograms LB - Pounds CF - Cubic Feet LF - Linear Feet A billing unit used in the international freight industry is W/M.
W/M - Weight or Measure
Billing will be based on whichever is greater based on the conversation factor. Weight: To get kilos from pounds, DIVIDE by 2.2046 To get pounds from kilos, MULTIPLY by 2.2046 You will use this conversion daily in the international trade and logistics industry. Volume (Ocean Freight): You usually get dimensions in inches. So, the typical scenario presents you with these calculations: Length (inches) X Width (inches) X Height (inches) X Number of Pieces = Volume Basis Volume Basis DIVIDED by 1728 = Cubic Feet Cubic Feet DIVIDED by 35.314 = Cubic Meters If you have centimeters, you DIVIDE by 2.54 to get inches. If you have millimeters, you DIVIDE by 22.54 to get inches. Volume (Air Freight): Length (inches) X Width (inches) X Height (inches) X Number of Pieces = Volume Basis
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Volume Basis DIVIDED by 366 = Volume Kilograms Volume Basis DIVIDED by 166 = Volume Pounds Note: It is essential with air calculations to understand that some carriers (primarily cartage companies for domestic pick-ups and deliveries) use their own chargeable basis. For example, one might charge based on a “volume pound factor of 250.” This means your cost and invoicing calculations would use 250 in place of the 166 above.
14
Additional Math Conversions This concluding list of additional math conversions may prove to be useful in some aspects of business; but, in the context of the current course, they are completely optional.
Ratio of an igloo's circumference to its diameter = Eskimo Pi 2000 pounds of Chinese soup = Won ton 1 millionth of a mouthwash = 1 microscope Time between slipping on a peel and smacking the pavement = 1
bananosecond Weight an evangelist carries with God = 1 billigram Time it takes to sail 220 yards at 1 nautical mile per hour Knotfurlong 16.5 feet in the Twilight Zone = 1 Rod Sterling Half of a large intestine = 1 semicolon 1,000,000 aches = 1 megahurtz Basic unit of laryngitis = 1 hoarsepower Shortest distance between two jokes = A straight line 453.6 graham crackers = 1 pound cake 1 million-million microphones = 1 megaphone 2 million bicycles = 2 megacycles 365.25 days = 1 unicycle 2000 mockingbirds = 2 kilomockingbirds 52 cards = 1 decacards 1 kilogram of falling figs = 1 FigNewton 1000 milliliters of wet socks = 1 literhosen 1 millionth of a fish = 1 microfiche 1 trillion pins = 1 terrapin 10 rations = 1 decoration 100 rations = 1 C-ration 2 monograms = 1 diagram 25 4 nickels = 2 paradigms 2.4 statute miles of intravenous surgical tubing at Yale University Hospital =
1 IV League
Additional math conversions, by Anon, as caught drifting around the Internet courtesy of GISTnet.com