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 Merritt v. Welsh, 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]

References
  1. https://www.bbc.co.uk/news/business-45875405
  2. https://www.joc.com/tariff-engineering-it-still-viable_20010924.html
  3. http://www.barnesrichardson.com/4E8FDC/assets/files/News/tariff-engineering.pdf
  4. http://www.autonews.com/article/20161203/OEM/312059954/m-b-finds-a-better-way-around-the-chicken-tax
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