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Tariff Classification for Imported Products into the USA

This document provides an overview of tariff classification for imported products into the United States. It discusses the legal text of the Harmonized System including the General Rules of Interpretation. It explains how to classify products using the Harmonized System hierarchy and interpret headings, subheadings and chapter notes. It also describes extrinsic aids such as the Explanatory Notes and Compendium of Classification Opinions.

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TARIFF CLASSIFICATION FOR IMPORTED PRODUCTS INTO THE USA • Presented by Brent Claypool, LCB, CCS • Experienced Customs Compliance Manager Seeking To Add Value to International Logistics Company, International Freight Forwarding Company, American Importer, American Exporter, or Medium-to-Large-Sized Customs Brokerage Company
LEGAL TEXT OF THE HARMONIZED SYSTEM When classifying imported merchandise under the Harmonized System, use the legal text of the Harmonized System, which includes the General Rules of Interpretation, the Notes (Section, Chapter, Subheading), and the Terms of the Headings and Subheadings.
HEADING AND SUBHEADING PROVISIONS In the Harmonized System, merchandise can be specifically identified by its common commercial or technical name in an Article or Product Description, which is also known as the text to a Heading or Subheading. When merchandise isn’t specifically identified in the Harmonized System, the Article Description to use is under the phrase “Not Elsewhere Specified or Included” or the term “Other.”
INTERPRETING THE HARMONIZED SYSTEM GENERAL RULES OF INTERPRETATION (GRI’S) Under the Harmonized System, the GRI’s are the single set of legal principles that are intended to be consulted and applied each time merchandise is classified. Tip: Because of the Harmonized System’s hierarchical structure, when classifying merchandise, remember the following: (1) (1) Unless required or directed by the GRI’s, merchandise must first be classified in the 4-digit Heading that specifically describe the merchandise. (1) (2) Only 4-digit Headings are comparable.
GENERAL RULE OF INTERPRETATION #1 GRI #1 requires that classification first be determined by the terms of the Headings of the Harmonized System and any relative Section or Chapter Notes. LEGAL TEXT – GRI #1 Further identifies if the texts of the headings and of the notes can’t, by themselves determine the correct heading for classification of merchandise, then the classification will be determined by the appropriate GRI’s following GRI 1, (for example, GRI’s 2 to 6).
GENERAL RULE OF INTERPRETATION #2 GRI #2 consists of two sections; 2(A) and 2(B), which deal with the classification of merchandise that, as imported, are (1) Incomplete or Unfinished, (2) Unassembled or Disassembled, or (3) Composed of Mixtures or Combinations of Materials or Substances. GRI #2A – Incomplete or Unfinished Merchandise Part One – Includes any Heading that refers to a Particular Article to cover the Complete Article but also the Same Article Incomplete or Unfinished, provided that, as presented, it has the “essential character’ of the Complete or Finished Article.
GRI #2A – INCOMPLETE OR UNFINISHED MERCHANDISE – CONTINUED WHAT DETERMINES THE “ESSENTIAL CHARACTER” OF A PRODUCT? As identified in the Explanatory Notes, which is an extrinsic interpretative aid to the Harmonized System, the “essential character” of a product (merchandise) can be determined by the nature of the material or component, its bulk, quality, weight, value, or by the role of a constituent (majority) material in relation to the use of the product (merchandise).
GRI #2A – UNASSEMBLED OR DISASSEMBLED MERCHANDISE Part Two – Provides that Complete or Finished Articles presented Unassembled or Disassembled, which could be because of the packing, handling, or transportation of the Articles, are to be classified in the same Heading as the Assembled Article. Also, Incomplete or Unfinished Articles Unassembled or Disassembled are to be classified in the same Heading as the Complete or Finished Article provided, as presented, they have the “essential character” of the Complete or Finished Article.
GRI #2A – UNASSEMBLED OR DISASSEMBLED MERCHANDISE – CONTINUED LEGAL TEXT – GRI #2A Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
GRI #2B –(1) MIXTURES AND COMBINATIONS OF MATERIALS OR SUBSTANCES AND (2) PRODUCTS CONSISTING OF TWO OR MORE MATERIALS OR SUBSTANCES GRI #2B - (1) Mixtures and Combinations of Materials or Substances and (2) Products consisting of Two or more Materials or Substances Mixtures and Combinations of Materials or Substances, and Products consisting of more than one Material or Substance, if upon initial consideration are potentially classifiable under Two or more Headings, they must be classified according to GRI #3.
GRI #2B – (1) MIXTURES AND COMBINATIONS OF MATERIALS OR SUBSTANCES AND (2) PRODUCTS CONSISTING OF TWO OR MORE MATERIALS OR SUBSTANCES - CONTINUED LEGAL TEXT – GRI #2B Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
GENERAL RULE OF INTERPRETATION #3 GRI #3 allows for the classification of products that are “prima facie” (when initially considered) classifiable under Two or more Headings, based in order, on the following three criteria: GRI #3A – Most Specific Description Products (Merchandise) should be classified under a Description by Name that is more Specific than a description by class and less completely identified. This applies also when competing Headings do not reference Materials or Items in a Set.
GENERAL RULE OF INTERPRETATION #3- CONTINUED Also, when Two or more Headings each refer to only one of the Materials or Substances in Mixed or Composite Products, or to only some of the Articles included in a Set put up for Retail Sale, those Headings are to be regarded as equally specific in relation to those Products, even if one of them gives a more complete or precise Description of the Products.
GENERAL RULE OF INTERPRETATION #3- CONTINUED LEGAL TEXT – RULE 3 When, by application of Rule 2(B) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows: LEGAL TEXT – GRI #3A The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for
GENERAL RULE OF INTERPRETATION #3- CONTINUED retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI #3B – Mixed Products, Composite Products, and Products Put Up in Sets for Retail Sale As described within GRI #3A, products are classified according to the Ingredient, Material, Component or Article that gives the Mixtures, Composite Products, or
GENERAL RULE OF INTERPRETATION #3- CONTINUED Sets their “essential character,” and no Heading provides for the Products as a whole. “Products Put Up in Sets for Retail Sale.” – It identifies that the Products under consideration must (A) consist of at least two different Articles (different type or nature) which are, “Prima Facie,” classifiable in different Headings; (B) consist of Products or Articles put up together to meet a particular need or carry out a specific activity, and (C) are put up in manner suitable for Sale Directly to users without repacking.
GENERAL RULE OF INTERPRETATION #3- CONTINUED LEGAL TEXT – GRI #3B Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(A), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. GRI #3C – Last In Numerical Order
GENERAL RULE OF INTERPRETATION #3- CONTINUED Products should be classified under the Heading that occurs last in numerical order from among those that equally merit consideration if the Products can’t be classified by reference to GRI’s #3A or #3B. LEGAL TEXT – GRI #3C When goods cannot be classified by reference to 3(A) or 3(B), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
GENERAL RULE OF INTERPRETATION #4 GRI #4 – Products Most Alike If Products can’t be classified under GRI’s 1 to 3, then Products are to be classified under the Heading appropriate to the Products to which they are most alike. In applying this rule, determine “kinship” using Description, Production Process, and the Nature of the Products.
GENERAL RULE OF INTERPRETATION #4- CONTINUED LEGAL TEXT – GRI #4 Goods which cannot be classified in accordance with the above rules shall be classified under the Heading appropriate to the goods to which they are most akin.
GENERAL RULE OF INTERPRETATION #5 GRI #5 has two sections that pertain with various types of Containers presented with the Articles for which they are intended. GRI #5A – Treatment of Long-Term Use Cases, Boxes, and Similar Containers Presented with Intended Articles Note: This rule doesn’t apply to Containers that give the imported Article its “essential character.”
GENERAL RULE OF INTERPRETATION #5 – CONTINUED Long-Term Use Containers imported with Articles for which they are intended to be used are to be classified with the Articles if they are of a kind of Container normally sold with such Articles, such as Camera Cases with Cameras and Musical Instrument Cases with Musical Instruments. LEGAL TEXT – GRI #5 In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
GENERAL RULE OF INTERPRETATION #5- CONTINUED LEGAL TEXT – GRI #5A Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.
GENERAL RULE OF INTERPRETATION #5- CONTINUED GRI #5B – Packaging Containers and Materials Not Intended for Reuse Packaging Containers and Materials not intended to be reused are to be classified with the Articles in which they are presented or imported, such as Cardboard Boxes or Containers containing Food Products. LEGAL TEXT – GRI #5B Subject to the provisions of rule 5(A) above, packing materials and packing
GENERAL RULE OF INTERPRETATION #5- CONTINUED containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
GENERAL RULE OF INTERPRETATION #6 GRI #6 – Last of the GRI’s GRI’s 1 to 5 govern with the necessary changes, Classification at Subheading Levels within the same Heading, which is at the same Digit Level. * Only Subheadings at the same Level within the same Heading are comparable. LEGAL TEXT – GRI #6 For legal purposes, the classification of goods in the subheadings of a heading
GENERAL RULE OF INTERPRETATION #6 – CONTINUED shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
ADDITIONAL U.S. RULES OF INTERPRETATION The additional U.S. Rules of Interpretation (ARI) are part of the legal text of the Harmonized Tariff Schedule of the United States (HTSUS), and just as the GRI’s, statutory provisions of law for all purposes. Source: Sections 1204(A) and 1204(C) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 3004).
ADDITIONAL U.S. RULES OF INTERPRETATION – CONTINUED ARI #7A – Tariff Classifications controlled by use are based on the use of the Product’s class or kind before their importation into the United States. ARI #7B – Tariff Classifications for imported Product’s controlled by the intended actual use is satisfied only if proof is furnished within 3 years of the Product’s importation into the United States. Source: Title 19 Code of Federal Regulations (CFR), Part 10.131 to 10.139.
ADDITIONAL U.S. RULES OF INTERPRETATION - CONTINUED ARI #7C – A provision for “Parts” or “Parts and Accessories” shall not prevail over a specific provision for such Part or Accessory. ARI #7D – The Principles of Section XI for the Mixtures of two or more Textile Materials apply to the Product’s Classification in any provision where a Textile Material is identified.
EXTRINSIC INTERPRETATIVE AIDS TO THE HARMONIZED SYSTEM • (1) Explanatory Notes aka The Harmonized Commodity Description and Coding System Explanatory Notes • Although they aren’t legally binding in the interpretation of the Harmonized System, the Explanatory Notes should be reviewed for guidance. • The Explanatory Notes are frequently amended, and published, as Supplements, in English and French languages, by the World Customs Organization (WCO).
EXTRINSIC INTERPRETATIVE AIDS TO THE HARMONIZED SYSTEM - CONTINUED • (2) Compendium of Classification Opinions • The Harmonized System Compendium of Classification Opinions are decisions issued by the Harmonized System Committee, published as amended Supplements in English and French languages, by the WCO. • To purchase the Explanatory Notes and the Compendium of Classification Opinions, contact the WCO: • By Website: www.wcoomd.org
EXTRINSIC INTERPRETATIVE AIDS TO THE HARMONIZED SYSTEM - CONTINUED • By Telephone Number: +32 (0) 2 209 9211 • By Fax Number: +32 (0) 2 209 9262 • By E-Mail Address: info@wcoomdpublications.org • By Mail Address: World Customs Organization Publications Dept. Rue du Marche 30, B7210 Brussels, Belgium
EXTRINSIC INTERPRETATIVE AIDS TO THE HARMONIZED SYSTEM - CONTINUED As of June 10, 2021, the total number of Countries, Territories and Customs or Economic Unions that use the Harmonized System: 212
HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES (HTSUS) In its present form, the Harmonized Tariff Schedule of the United States “HTSUS,” went into effect on January 1, 1989, per Section 1204 of the Omnibus Trade and Competitiveness Act of 1988 and the Presidential Proclamation 5911, signed November 19, 1988, and the 53 Federal Register 47413, published November 22, 1988. The HTSUS is administered by the U.S. Customs and Border Protection (CBP) and all merchandise imported into the United States is classified under the HTSUS.
STRUCTURE OF THE HTSUS In using the Harmonized System, the legal text of the HTSUS consists of: • (1) The General Notes identifies the territory covered by the HTSUS, the terminology used in the HTSUS, and Special Tariff programs. • (2) The General Rules of Interpretation • (3) The Additional U.S. Rules of Interpretation • (4) All Product Categories set forth in 22 Sections and 99 Chapters that are identified by 4-Digit, 6-Digit, and 8-Digit Code Numbers together with Tariff Rates and Harmonized System Section and Chapter Notes, and Additional U.S. Notes.
STRUCTURE OF THE HTSUS – CONTINUED • (5) Appendices for certain Chemicals, Pharmaceuticals, and Intermediate Chemicals for Dyes. • All of these five identified items are statutory provisions of law for all purposes. • In the HTSUS, but not part of the legal text are the following: • Statistical Annotations, Notes, Annexes, Suffixes, Units of Quantity, The Table of Contents, Footnotes, Index, and Other Material Identified for Ease of Reference, as well as Other Material formulated under Section 484 (F) of the Tariff Act of 1930 (19 U.S.C. 1484 (F)).
STRUCTURE OF THE HTSUS - CONTINUED • Section XXII of the HTSUS consists of Chapters 98 and 99 identified below: • Chapter 98 contains Special Classification Provisions, through Special Circumstances, that permit the Duty-Free entry or Partial Duty-Free entry of Products that would normally be subject to Duty. • Chapter 99 contains Legislative, Executive, and Administrative Actions, by duly constituted authority, whereby (1) one or more of the Provisions of Chapters 1 through 98 are temporarily amended or modified or (2) based on Additional Legislation, Additional Duties or other Import Restrictions are imposed.
DESCRIPTION OF HTSUS COLUMNS Column 1 – Entitled “Headings/Subheadings,” the first column contains the 4-Digit, 6-Digit, and 8-Digit numbers assigned to the Class of Merchandise (Products) identified in the third column (identified as Article Description). The 4-Digit and 6-Digit numbers are part of the International Harmonized System while the 8-Digit number is part of the legal text of the national HTSUS and also only where the Tariff Rate lines are located. Column 2 – Entitled “Stat. Suffix” for “Statistical Suffix,” the second column contains the addition of two or more Digits, which is a 10-Digit “Statistical- Reporting Number,” which is only used for statistical data collection. Not part of
DESCRIPTION OF HTSUS COLUMNS – CONTINUED the legal text of the HTSUS, the 10-Digit Statistical Reporting Numbers can’t be referenced as reason for merchandise classification. Column 3 – Entitled “Article Description,” the third column identifies complete Product (Merchandise) Descriptions by Heading, Subheading, and Statistical Reporting Number. Column 4 – Entitled “Unit of Quantity,” the fourth column is the Unit of Measure in which Products are to be reported for statistical purposes and also used to assess Duty Rates for specific Products. Sometimes, two or three different figures in different units must be reported for Quota purposes. If the letter “X” is displayed in this column, only the shipment’s value must be reported.
DESCRIPTION OF HTSUS COLUMNS – CONTINUED Final 3 Columns – Entitled “Rates of Duty,” the final three columns consist of Column 1 and Column 2. Column 1 is divided into two Subcolumns, “General,” which applies for a majority of imported Products into the United States, including the District of Columbia and Puerto Rico,, and “Special,” which are the Duty Rates for certain Preferential Tariff Programs identified by Alphabetic Symbols found in HTSUS General Note 3. The Preferential Rates encourage economic stability and development in specific developing countries, promote trade in a particular industry, or permit market integration through free trade areas.
DESCRIPTION OF HTSUS COLUMNS – CONTINUED Column 2 Duty Rates are a lot higher compared to the Column 1 General Duty Rates and apply to directly or indirectly imported Products from U.S.- designated non normal trade relations “NTR” status countries. These same countries are identified in HTSUS General Note 3.
RATES OF IMPORT DUTY Based on their Classification in the HTSUS, there are three types of Duty Rates that are assessed on Products imported into the United States: Ad Valorem, Specific, Compound (Mixed) Ad Valorem – A percentage of the Dutiable or Customs Value of the Merchandise. (It’s the Duty Rate most applied in the HTSUS.) Specific – A specified amount Per Unit of Weight or Other Measure of Quantity (for example, 10 Cents per Pound or 5 Cents per Dozen).
RATES OF IMPORT DUTY - CONTINUED Compound (Mixed) – A combination of both an Ad Valorem Duty Rate and a specific Duty Rate (for example, 5 Percent Ad Valorem plus 10 Cents Per Pound).
MAINTENANCE OF THE HTSUS As part of HTSUS’ modification process, the U.S. International Trade Commission (“ITC”) is responsible for keeping the HTSUS under continuous review and frequently recommending to the U.S. President amendments that have been recommended by the World Customs Organization or modifications that the ITC considers are required. Also, the ITC is responsible for periodically compiling and publishing current HTSUS editions and related materials, including HTSUS supplements.
AVAILABILITY OF THE HTSUS BY SUBSCRIPTION Available by first visiting the U.S. Government Printing Office’s website, “www.gpo.gov,” next click on the “U.S. Government Bookstore” icon box, type in the Search field box, “Harmonized Tariff Schedule of the United States,” press the “Enter” key, and click on the specific HTSUS edition to order it.
HTSUS AVAILABILITY ON THE INTERNET The HTSUS is accessible on the Internet through the two following websites: U.S. International Trade Commission – “www.usitc.gov” U.S. Customs and Border Protection – “www.cbp.gov”
CLASSIFICATION RULINGS BY U.S. CBP AVAILABLE Under the HTSUS, U.S. CBP-issued Classification Rulings can be viewed for free through their agency’s Customs Rulings Online Search System (CROSS), located on U.S. CBP’s website, “www.cbp.gov”
ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS Under Section 484 of the Tariff Act, as amended (19 U.S.C. 1484), the Importer of Record is responsible for using “Reasonable Care” to enter, classify and determine the value of Imported Merchandise and to provide any other information necessary to enable the U.S. CBP to assess Duties properly, collect accurate Statistics, and determine whether other applicable Legal requirements have been met. The failure of an Importer of Record to exercise “Reasonable Care” could delay release of the Imported Merchandise and, in some cases, could result in penalties from the U.S. CBP.
ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS - CONTINUED To meet the “Reasonable Care” requirement, the Importer of Record or an Agent (Customs Broker, Customs Attorney) representing an Importer of Record, can request an Advanced Pre-Importation Classification Ruling from U.S. CBP. Under Title 19 of the Code of Federal Regulations, Part 177 (19 CFR Part 177), specifically 2(A) and 2(B), persons intending to export Merchandise to the United States or to Import Merchandise into the United States may seek a Pre-Importation Ruling from the U.S. CBP, under HTSUS Chapters 1 through 97 by submitting a written Ruling Request to:
ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS - CONTINUED Director, National Commodity Specialist Division U.S. Customs & Border Protection One Penn Plaza, 10th Floor New York, NY 10119 Attn: Ruling Request The Binding Ruling applies to all Entry Ports in the United States unless modified or revoked by the U.S. CBP’s Office of Regulations and Rulings. Source: 19 U.S.C. 1625
PRE-IMPORTATION RULING REQUEST REQUIRED INFORMATION For the Pre-Importation Ruling Request, the following information must be submitted (provided): • The Names, Addresses, and Other Identifying Information of all Interested Parties, if known, and the Manufacturer Identification Code, if known. • The Name(s) of the Entry Port(s) in which the Merchandise will be entered, if known. • A Description of the Transaction (for example, A prospective importation of merchandise from Country.)
PRE-IMPORTATION RULING REQUEST REQUIRED INFORMATION - CONTINUED • To the best of the Exporter’s or Importer’s knowledge, a written statement that there are no issues concerning the Commodity for which a Ruling is sought pending before the U.S. CBP or before any Court, including the U.S. Court of International trade and the U.S. Court of Appeals for the Federal Circuit. • A written statement indicating whether Classification Advice has been previously sought from the U.S. CBP concerning the Commodity for which a Ruling is sought, and if so, then from whom and what advice was given.
PRE-IMPORTATION RULING REQUEST REQUIRED INFORMATION - CONTINUED • A complete and detailed written description of the Merchandise. If useful in support of the written description request, Samples, List of Ingredients and Percentages, Sketches, Diagrams, or other Illustrative Materials should be submitted. • Cost Breakdowns of Component Materials or Parts and their respective Quantities shown in Percentages of the Products, if possible. • Any Special Invoicing requirements in Section 141.89 of the Customs Regulations (19 CFR, Part 141.89).
PRE-IMPORTATION RULING REQUEST REQUIRED INFORMATION - CONTINUED • A written description of the Principal Use of the Products, as a Class or Kind of Merchandise, in the United States. • The HTSUS provisions that the Requester believes describes the Product and the reason for that conclusion. • The Requester should list the Product’s description that identifies the specific attributes that are relevant for Classifying the Product in the HTSUS’ particular Heading or Subheading.
PRE-IMPORTATION RULING REQUEST REQUIRED INFORMATION - CONTINUED • Information as to the Commercial, Scientific, Technical or Common Name or Merchandise Designation. • Laboratory Reports, if pertinent. • Any other information or materials that may be pertinent or required for Classifying the Merchandise.
ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS - CONTINUED Individual Binding Ruling Requests must be limited to a maximum of five Merchandise Items (Samples) that all must be of the same Class or Kind. As provided for in 19 CFR, Part 177, information submitted to the U.S. CBP as part of a Binding Ruling Request may be disclosed or withheld. The Requester must clearly bracket or highlight any Confidential Information in their Request and specify why.
REQUESTS FOR RECONSIDERATION OF BINDING RULING LETTERS A recipient requesting a Reconsideration of a Binding Ruling Letter must make it in writing, identify the basis for their decision disagreement, provide all Information and Materials necessary for U.S. CBP to conduct a complete review and address/send their Reconsideration Request to the following: • Director, Commercial Rulings Division, Office of Regulations and Rulings, U.S. Customs and Border Protection, One Penn Plaza-10Th Floor, New York, NY 10119 Attn: Tariff Classification & Marking Branch
POST-IMPORTATION REVIEW PROCEDURES If not satisfied from a U.S. CBP Classification decision, an Importer of Record or their Agent (Customs Broker or Customs Attorney) may file electronically through the U.S. CBP’s Automated Commercial Environment (ACE) Portal, either a Post-Summary Correction (PSC) before an import entry’s Liquidation Date or a Protest within 180 days after an import entry’s Liquidation Date. If not satisfied with U.S. CBP’s decision on their Protest, the Importer of Record or their Agent (Customs Broker or Customs Attorney) may seek the following Judicial Review in order:
POST-IMPORTATION REVIEW PROCEDURES - CONTINUED (1) The interested parties can file an Application for Further Review of their Protest, if their imported Merchandise has already arrived into the United States, specifically with the Port Director of the Entry Port where the Merchandise was entered. For additional information on how to write a Further Review, visit 19 CFR, Part 174.11, Part 174.24 & Part 174.25. (2) United States Court of International Trade – “www.cit.uscourts.gov” United States Court of Appeals for the Federal Circuit – “www.fedcir.gov” United States Supreme Court – “www.supremecourtus.gov”

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Tariff Classification for Imported Products into the USA

  • 1.
    TARIFF CLASSIFICATION FOR IMPORTED PRODUCTS INTOTHE USA • Presented by Brent Claypool, LCB, CCS • Experienced Customs Compliance Manager Seeking To Add Value to International Logistics Company, International Freight Forwarding Company, American Importer, American Exporter, or Medium-to-Large-Sized Customs Brokerage Company
  • 2.
    LEGAL TEXT OFTHE HARMONIZED SYSTEM When classifying imported merchandise under the Harmonized System, use the legal text of the Harmonized System, which includes the General Rules of Interpretation, the Notes (Section, Chapter, Subheading), and the Terms of the Headings and Subheadings.
  • 3.
    HEADING AND SUBHEADING PROVISIONS Inthe Harmonized System, merchandise can be specifically identified by its common commercial or technical name in an Article or Product Description, which is also known as the text to a Heading or Subheading. When merchandise isn’t specifically identified in the Harmonized System, the Article Description to use is under the phrase “Not Elsewhere Specified or Included” or the term “Other.”
  • 4.
    INTERPRETING THE HARMONIZEDSYSTEM GENERAL RULES OF INTERPRETATION (GRI’S) Under the Harmonized System, the GRI’s are the single set of legal principles that are intended to be consulted and applied each time merchandise is classified. Tip: Because of the Harmonized System’s hierarchical structure, when classifying merchandise, remember the following: (1) (1) Unless required or directed by the GRI’s, merchandise must first be classified in the 4-digit Heading that specifically describe the merchandise. (1) (2) Only 4-digit Headings are comparable.
  • 5.
    GENERAL RULE OFINTERPRETATION #1 GRI #1 requires that classification first be determined by the terms of the Headings of the Harmonized System and any relative Section or Chapter Notes. LEGAL TEXT – GRI #1 Further identifies if the texts of the headings and of the notes can’t, by themselves determine the correct heading for classification of merchandise, then the classification will be determined by the appropriate GRI’s following GRI 1, (for example, GRI’s 2 to 6).
  • 6.
    GENERAL RULE OFINTERPRETATION #2 GRI #2 consists of two sections; 2(A) and 2(B), which deal with the classification of merchandise that, as imported, are (1) Incomplete or Unfinished, (2) Unassembled or Disassembled, or (3) Composed of Mixtures or Combinations of Materials or Substances. GRI #2A – Incomplete or Unfinished Merchandise Part One – Includes any Heading that refers to a Particular Article to cover the Complete Article but also the Same Article Incomplete or Unfinished, provided that, as presented, it has the “essential character’ of the Complete or Finished Article.
  • 7.
    GRI #2A –INCOMPLETE OR UNFINISHED MERCHANDISE – CONTINUED WHAT DETERMINES THE “ESSENTIAL CHARACTER” OF A PRODUCT? As identified in the Explanatory Notes, which is an extrinsic interpretative aid to the Harmonized System, the “essential character” of a product (merchandise) can be determined by the nature of the material or component, its bulk, quality, weight, value, or by the role of a constituent (majority) material in relation to the use of the product (merchandise).
  • 8.
    GRI #2A –UNASSEMBLED OR DISASSEMBLED MERCHANDISE Part Two – Provides that Complete or Finished Articles presented Unassembled or Disassembled, which could be because of the packing, handling, or transportation of the Articles, are to be classified in the same Heading as the Assembled Article. Also, Incomplete or Unfinished Articles Unassembled or Disassembled are to be classified in the same Heading as the Complete or Finished Article provided, as presented, they have the “essential character” of the Complete or Finished Article.
  • 9.
    GRI #2A –UNASSEMBLED OR DISASSEMBLED MERCHANDISE – CONTINUED LEGAL TEXT – GRI #2A Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
  • 10.
    GRI #2B –(1)MIXTURES AND COMBINATIONS OF MATERIALS OR SUBSTANCES AND (2) PRODUCTS CONSISTING OF TWO OR MORE MATERIALS OR SUBSTANCES GRI #2B - (1) Mixtures and Combinations of Materials or Substances and (2) Products consisting of Two or more Materials or Substances Mixtures and Combinations of Materials or Substances, and Products consisting of more than one Material or Substance, if upon initial consideration are potentially classifiable under Two or more Headings, they must be classified according to GRI #3.
  • 11.
    GRI #2B –(1) MIXTURES AND COMBINATIONS OF MATERIALS OR SUBSTANCES AND (2) PRODUCTS CONSISTING OF TWO OR MORE MATERIALS OR SUBSTANCES - CONTINUED LEGAL TEXT – GRI #2B Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
  • 12.
    GENERAL RULE OFINTERPRETATION #3 GRI #3 allows for the classification of products that are “prima facie” (when initially considered) classifiable under Two or more Headings, based in order, on the following three criteria: GRI #3A – Most Specific Description Products (Merchandise) should be classified under a Description by Name that is more Specific than a description by class and less completely identified. This applies also when competing Headings do not reference Materials or Items in a Set.
  • 13.
    GENERAL RULE OFINTERPRETATION #3- CONTINUED Also, when Two or more Headings each refer to only one of the Materials or Substances in Mixed or Composite Products, or to only some of the Articles included in a Set put up for Retail Sale, those Headings are to be regarded as equally specific in relation to those Products, even if one of them gives a more complete or precise Description of the Products.
  • 14.
    GENERAL RULE OFINTERPRETATION #3- CONTINUED LEGAL TEXT – RULE 3 When, by application of Rule 2(B) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows: LEGAL TEXT – GRI #3A The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for
  • 15.
    GENERAL RULE OFINTERPRETATION #3- CONTINUED retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI #3B – Mixed Products, Composite Products, and Products Put Up in Sets for Retail Sale As described within GRI #3A, products are classified according to the Ingredient, Material, Component or Article that gives the Mixtures, Composite Products, or
  • 16.
    GENERAL RULE OFINTERPRETATION #3- CONTINUED Sets their “essential character,” and no Heading provides for the Products as a whole. “Products Put Up in Sets for Retail Sale.” – It identifies that the Products under consideration must (A) consist of at least two different Articles (different type or nature) which are, “Prima Facie,” classifiable in different Headings; (B) consist of Products or Articles put up together to meet a particular need or carry out a specific activity, and (C) are put up in manner suitable for Sale Directly to users without repacking.
  • 17.
    GENERAL RULE OFINTERPRETATION #3- CONTINUED LEGAL TEXT – GRI #3B Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(A), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable. GRI #3C – Last In Numerical Order
  • 18.
    GENERAL RULE OFINTERPRETATION #3- CONTINUED Products should be classified under the Heading that occurs last in numerical order from among those that equally merit consideration if the Products can’t be classified by reference to GRI’s #3A or #3B. LEGAL TEXT – GRI #3C When goods cannot be classified by reference to 3(A) or 3(B), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
  • 19.
    GENERAL RULE OFINTERPRETATION #4 GRI #4 – Products Most Alike If Products can’t be classified under GRI’s 1 to 3, then Products are to be classified under the Heading appropriate to the Products to which they are most alike. In applying this rule, determine “kinship” using Description, Production Process, and the Nature of the Products.
  • 20.
    GENERAL RULE OFINTERPRETATION #4- CONTINUED LEGAL TEXT – GRI #4 Goods which cannot be classified in accordance with the above rules shall be classified under the Heading appropriate to the goods to which they are most akin.
  • 21.
    GENERAL RULE OFINTERPRETATION #5 GRI #5 has two sections that pertain with various types of Containers presented with the Articles for which they are intended. GRI #5A – Treatment of Long-Term Use Cases, Boxes, and Similar Containers Presented with Intended Articles Note: This rule doesn’t apply to Containers that give the imported Article its “essential character.”
  • 22.
    GENERAL RULE OFINTERPRETATION #5 – CONTINUED Long-Term Use Containers imported with Articles for which they are intended to be used are to be classified with the Articles if they are of a kind of Container normally sold with such Articles, such as Camera Cases with Cameras and Musical Instrument Cases with Musical Instruments. LEGAL TEXT – GRI #5 In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
  • 23.
    GENERAL RULE OFINTERPRETATION #5- CONTINUED LEGAL TEXT – GRI #5A Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.
  • 24.
    GENERAL RULE OFINTERPRETATION #5- CONTINUED GRI #5B – Packaging Containers and Materials Not Intended for Reuse Packaging Containers and Materials not intended to be reused are to be classified with the Articles in which they are presented or imported, such as Cardboard Boxes or Containers containing Food Products. LEGAL TEXT – GRI #5B Subject to the provisions of rule 5(A) above, packing materials and packing
  • 25.
    GENERAL RULE OFINTERPRETATION #5- CONTINUED containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
  • 26.
    GENERAL RULE OFINTERPRETATION #6 GRI #6 – Last of the GRI’s GRI’s 1 to 5 govern with the necessary changes, Classification at Subheading Levels within the same Heading, which is at the same Digit Level. * Only Subheadings at the same Level within the same Heading are comparable. LEGAL TEXT – GRI #6 For legal purposes, the classification of goods in the subheadings of a heading
  • 27.
    GENERAL RULE OFINTERPRETATION #6 – CONTINUED shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
  • 28.
    ADDITIONAL U.S. RULESOF INTERPRETATION The additional U.S. Rules of Interpretation (ARI) are part of the legal text of the Harmonized Tariff Schedule of the United States (HTSUS), and just as the GRI’s, statutory provisions of law for all purposes. Source: Sections 1204(A) and 1204(C) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 3004).
  • 29.
    ADDITIONAL U.S. RULESOF INTERPRETATION – CONTINUED ARI #7A – Tariff Classifications controlled by use are based on the use of the Product’s class or kind before their importation into the United States. ARI #7B – Tariff Classifications for imported Product’s controlled by the intended actual use is satisfied only if proof is furnished within 3 years of the Product’s importation into the United States. Source: Title 19 Code of Federal Regulations (CFR), Part 10.131 to 10.139.
  • 30.
    ADDITIONAL U.S. RULESOF INTERPRETATION - CONTINUED ARI #7C – A provision for “Parts” or “Parts and Accessories” shall not prevail over a specific provision for such Part or Accessory. ARI #7D – The Principles of Section XI for the Mixtures of two or more Textile Materials apply to the Product’s Classification in any provision where a Textile Material is identified.
  • 31.
    EXTRINSIC INTERPRETATIVE AIDSTO THE HARMONIZED SYSTEM • (1) Explanatory Notes aka The Harmonized Commodity Description and Coding System Explanatory Notes • Although they aren’t legally binding in the interpretation of the Harmonized System, the Explanatory Notes should be reviewed for guidance. • The Explanatory Notes are frequently amended, and published, as Supplements, in English and French languages, by the World Customs Organization (WCO).
  • 32.
    EXTRINSIC INTERPRETATIVE AIDSTO THE HARMONIZED SYSTEM - CONTINUED • (2) Compendium of Classification Opinions • The Harmonized System Compendium of Classification Opinions are decisions issued by the Harmonized System Committee, published as amended Supplements in English and French languages, by the WCO. • To purchase the Explanatory Notes and the Compendium of Classification Opinions, contact the WCO: • By Website: www.wcoomd.org
  • 33.
    EXTRINSIC INTERPRETATIVE AIDSTO THE HARMONIZED SYSTEM - CONTINUED • By Telephone Number: +32 (0) 2 209 9211 • By Fax Number: +32 (0) 2 209 9262 • By E-Mail Address: info@wcoomdpublications.org • By Mail Address: World Customs Organization Publications Dept. Rue du Marche 30, B7210 Brussels, Belgium
  • 34.
    EXTRINSIC INTERPRETATIVE AIDSTO THE HARMONIZED SYSTEM - CONTINUED As of June 10, 2021, the total number of Countries, Territories and Customs or Economic Unions that use the Harmonized System: 212
  • 35.
    HARMONIZED TARIFF SCHEDULEOF THE UNITED STATES (HTSUS) In its present form, the Harmonized Tariff Schedule of the United States “HTSUS,” went into effect on January 1, 1989, per Section 1204 of the Omnibus Trade and Competitiveness Act of 1988 and the Presidential Proclamation 5911, signed November 19, 1988, and the 53 Federal Register 47413, published November 22, 1988. The HTSUS is administered by the U.S. Customs and Border Protection (CBP) and all merchandise imported into the United States is classified under the HTSUS.
  • 36.
    STRUCTURE OF THEHTSUS In using the Harmonized System, the legal text of the HTSUS consists of: • (1) The General Notes identifies the territory covered by the HTSUS, the terminology used in the HTSUS, and Special Tariff programs. • (2) The General Rules of Interpretation • (3) The Additional U.S. Rules of Interpretation • (4) All Product Categories set forth in 22 Sections and 99 Chapters that are identified by 4-Digit, 6-Digit, and 8-Digit Code Numbers together with Tariff Rates and Harmonized System Section and Chapter Notes, and Additional U.S. Notes.
  • 37.
    STRUCTURE OF THEHTSUS – CONTINUED • (5) Appendices for certain Chemicals, Pharmaceuticals, and Intermediate Chemicals for Dyes. • All of these five identified items are statutory provisions of law for all purposes. • In the HTSUS, but not part of the legal text are the following: • Statistical Annotations, Notes, Annexes, Suffixes, Units of Quantity, The Table of Contents, Footnotes, Index, and Other Material Identified for Ease of Reference, as well as Other Material formulated under Section 484 (F) of the Tariff Act of 1930 (19 U.S.C. 1484 (F)).
  • 38.
    STRUCTURE OF THEHTSUS - CONTINUED • Section XXII of the HTSUS consists of Chapters 98 and 99 identified below: • Chapter 98 contains Special Classification Provisions, through Special Circumstances, that permit the Duty-Free entry or Partial Duty-Free entry of Products that would normally be subject to Duty. • Chapter 99 contains Legislative, Executive, and Administrative Actions, by duly constituted authority, whereby (1) one or more of the Provisions of Chapters 1 through 98 are temporarily amended or modified or (2) based on Additional Legislation, Additional Duties or other Import Restrictions are imposed.
  • 39.
    DESCRIPTION OF HTSUSCOLUMNS Column 1 – Entitled “Headings/Subheadings,” the first column contains the 4-Digit, 6-Digit, and 8-Digit numbers assigned to the Class of Merchandise (Products) identified in the third column (identified as Article Description). The 4-Digit and 6-Digit numbers are part of the International Harmonized System while the 8-Digit number is part of the legal text of the national HTSUS and also only where the Tariff Rate lines are located. Column 2 – Entitled “Stat. Suffix” for “Statistical Suffix,” the second column contains the addition of two or more Digits, which is a 10-Digit “Statistical- Reporting Number,” which is only used for statistical data collection. Not part of
  • 40.
    DESCRIPTION OF HTSUSCOLUMNS – CONTINUED the legal text of the HTSUS, the 10-Digit Statistical Reporting Numbers can’t be referenced as reason for merchandise classification. Column 3 – Entitled “Article Description,” the third column identifies complete Product (Merchandise) Descriptions by Heading, Subheading, and Statistical Reporting Number. Column 4 – Entitled “Unit of Quantity,” the fourth column is the Unit of Measure in which Products are to be reported for statistical purposes and also used to assess Duty Rates for specific Products. Sometimes, two or three different figures in different units must be reported for Quota purposes. If the letter “X” is displayed in this column, only the shipment’s value must be reported.
  • 41.
    DESCRIPTION OF HTSUSCOLUMNS – CONTINUED Final 3 Columns – Entitled “Rates of Duty,” the final three columns consist of Column 1 and Column 2. Column 1 is divided into two Subcolumns, “General,” which applies for a majority of imported Products into the United States, including the District of Columbia and Puerto Rico,, and “Special,” which are the Duty Rates for certain Preferential Tariff Programs identified by Alphabetic Symbols found in HTSUS General Note 3. The Preferential Rates encourage economic stability and development in specific developing countries, promote trade in a particular industry, or permit market integration through free trade areas.
  • 42.
    DESCRIPTION OF HTSUSCOLUMNS – CONTINUED Column 2 Duty Rates are a lot higher compared to the Column 1 General Duty Rates and apply to directly or indirectly imported Products from U.S.- designated non normal trade relations “NTR” status countries. These same countries are identified in HTSUS General Note 3.
  • 43.
    RATES OF IMPORTDUTY Based on their Classification in the HTSUS, there are three types of Duty Rates that are assessed on Products imported into the United States: Ad Valorem, Specific, Compound (Mixed) Ad Valorem – A percentage of the Dutiable or Customs Value of the Merchandise. (It’s the Duty Rate most applied in the HTSUS.) Specific – A specified amount Per Unit of Weight or Other Measure of Quantity (for example, 10 Cents per Pound or 5 Cents per Dozen).
  • 44.
    RATES OF IMPORTDUTY - CONTINUED Compound (Mixed) – A combination of both an Ad Valorem Duty Rate and a specific Duty Rate (for example, 5 Percent Ad Valorem plus 10 Cents Per Pound).
  • 45.
    MAINTENANCE OF THEHTSUS As part of HTSUS’ modification process, the U.S. International Trade Commission (“ITC”) is responsible for keeping the HTSUS under continuous review and frequently recommending to the U.S. President amendments that have been recommended by the World Customs Organization or modifications that the ITC considers are required. Also, the ITC is responsible for periodically compiling and publishing current HTSUS editions and related materials, including HTSUS supplements.
  • 46.
    AVAILABILITY OF THEHTSUS BY SUBSCRIPTION Available by first visiting the U.S. Government Printing Office’s website, “www.gpo.gov,” next click on the “U.S. Government Bookstore” icon box, type in the Search field box, “Harmonized Tariff Schedule of the United States,” press the “Enter” key, and click on the specific HTSUS edition to order it.
  • 47.
    HTSUS AVAILABILITY ONTHE INTERNET The HTSUS is accessible on the Internet through the two following websites: U.S. International Trade Commission – “www.usitc.gov” U.S. Customs and Border Protection – “www.cbp.gov”
  • 48.
    CLASSIFICATION RULINGS BYU.S. CBP AVAILABLE Under the HTSUS, U.S. CBP-issued Classification Rulings can be viewed for free through their agency’s Customs Rulings Online Search System (CROSS), located on U.S. CBP’s website, “www.cbp.gov”
  • 49.
    ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS UnderSection 484 of the Tariff Act, as amended (19 U.S.C. 1484), the Importer of Record is responsible for using “Reasonable Care” to enter, classify and determine the value of Imported Merchandise and to provide any other information necessary to enable the U.S. CBP to assess Duties properly, collect accurate Statistics, and determine whether other applicable Legal requirements have been met. The failure of an Importer of Record to exercise “Reasonable Care” could delay release of the Imported Merchandise and, in some cases, could result in penalties from the U.S. CBP.
  • 50.
    ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS- CONTINUED To meet the “Reasonable Care” requirement, the Importer of Record or an Agent (Customs Broker, Customs Attorney) representing an Importer of Record, can request an Advanced Pre-Importation Classification Ruling from U.S. CBP. Under Title 19 of the Code of Federal Regulations, Part 177 (19 CFR Part 177), specifically 2(A) and 2(B), persons intending to export Merchandise to the United States or to Import Merchandise into the United States may seek a Pre-Importation Ruling from the U.S. CBP, under HTSUS Chapters 1 through 97 by submitting a written Ruling Request to:
  • 51.
    ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS- CONTINUED Director, National Commodity Specialist Division U.S. Customs & Border Protection One Penn Plaza, 10th Floor New York, NY 10119 Attn: Ruling Request The Binding Ruling applies to all Entry Ports in the United States unless modified or revoked by the U.S. CBP’s Office of Regulations and Rulings. Source: 19 U.S.C. 1625
  • 52.
    PRE-IMPORTATION RULING REQUEST REQUIREDINFORMATION For the Pre-Importation Ruling Request, the following information must be submitted (provided): • The Names, Addresses, and Other Identifying Information of all Interested Parties, if known, and the Manufacturer Identification Code, if known. • The Name(s) of the Entry Port(s) in which the Merchandise will be entered, if known. • A Description of the Transaction (for example, A prospective importation of merchandise from Country.)
  • 53.
    PRE-IMPORTATION RULING REQUEST REQUIREDINFORMATION - CONTINUED • To the best of the Exporter’s or Importer’s knowledge, a written statement that there are no issues concerning the Commodity for which a Ruling is sought pending before the U.S. CBP or before any Court, including the U.S. Court of International trade and the U.S. Court of Appeals for the Federal Circuit. • A written statement indicating whether Classification Advice has been previously sought from the U.S. CBP concerning the Commodity for which a Ruling is sought, and if so, then from whom and what advice was given.
  • 54.
    PRE-IMPORTATION RULING REQUEST REQUIREDINFORMATION - CONTINUED • A complete and detailed written description of the Merchandise. If useful in support of the written description request, Samples, List of Ingredients and Percentages, Sketches, Diagrams, or other Illustrative Materials should be submitted. • Cost Breakdowns of Component Materials or Parts and their respective Quantities shown in Percentages of the Products, if possible. • Any Special Invoicing requirements in Section 141.89 of the Customs Regulations (19 CFR, Part 141.89).
  • 55.
    PRE-IMPORTATION RULING REQUEST REQUIREDINFORMATION - CONTINUED • A written description of the Principal Use of the Products, as a Class or Kind of Merchandise, in the United States. • The HTSUS provisions that the Requester believes describes the Product and the reason for that conclusion. • The Requester should list the Product’s description that identifies the specific attributes that are relevant for Classifying the Product in the HTSUS’ particular Heading or Subheading.
  • 56.
    PRE-IMPORTATION RULING REQUEST REQUIREDINFORMATION - CONTINUED • Information as to the Commercial, Scientific, Technical or Common Name or Merchandise Designation. • Laboratory Reports, if pertinent. • Any other information or materials that may be pertinent or required for Classifying the Merchandise.
  • 57.
    ADVANCE PRE-IMPORTATION CLASSIFICATION RULINGS- CONTINUED Individual Binding Ruling Requests must be limited to a maximum of five Merchandise Items (Samples) that all must be of the same Class or Kind. As provided for in 19 CFR, Part 177, information submitted to the U.S. CBP as part of a Binding Ruling Request may be disclosed or withheld. The Requester must clearly bracket or highlight any Confidential Information in their Request and specify why.
  • 58.
    REQUESTS FOR RECONSIDERATIONOF BINDING RULING LETTERS A recipient requesting a Reconsideration of a Binding Ruling Letter must make it in writing, identify the basis for their decision disagreement, provide all Information and Materials necessary for U.S. CBP to conduct a complete review and address/send their Reconsideration Request to the following: • Director, Commercial Rulings Division, Office of Regulations and Rulings, U.S. Customs and Border Protection, One Penn Plaza-10Th Floor, New York, NY 10119 Attn: Tariff Classification & Marking Branch
  • 59.
    POST-IMPORTATION REVIEW PROCEDURES If notsatisfied from a U.S. CBP Classification decision, an Importer of Record or their Agent (Customs Broker or Customs Attorney) may file electronically through the U.S. CBP’s Automated Commercial Environment (ACE) Portal, either a Post-Summary Correction (PSC) before an import entry’s Liquidation Date or a Protest within 180 days after an import entry’s Liquidation Date. If not satisfied with U.S. CBP’s decision on their Protest, the Importer of Record or their Agent (Customs Broker or Customs Attorney) may seek the following Judicial Review in order:
  • 60.
    POST-IMPORTATION REVIEW PROCEDURES -CONTINUED (1) The interested parties can file an Application for Further Review of their Protest, if their imported Merchandise has already arrived into the United States, specifically with the Port Director of the Entry Port where the Merchandise was entered. For additional information on how to write a Further Review, visit 19 CFR, Part 174.11, Part 174.24 & Part 174.25. (2) United States Court of International Trade – “www.cit.uscourts.gov” United States Court of Appeals for the Federal Circuit – “www.fedcir.gov” United States Supreme Court – “www.supremecourtus.gov”