The tariff classification of imported merchandise governs the applicable duty rate. The proper ten-digit classification under the Harmonized Tariff Schedule of the United States (HTSUS) number must be provided by importers to U.S. Customs and Border Protection (CBP) when an entry is filed. It is the importer’s responsibility to exercise reasonable care in the classification of merchandise. Errors due to a lack of reasonable care can result in significant fines and penalties.
In order to accurately classify imported merchandise, a detailed legal analysis and comprehensive knowledge of the HTSUS, Customs rulings and practices as well as court decisions is required.
We can help our clients assess the correctness of their products' tariff classifications, prepare ruling requests to submit to U.S. Customs and Border Protection (CBP) advocating for a specific tariff classification, and pursue duty refunds due to improper tariff classification through the appropriate administrative or judicial proceedings. We can also provide training on how to properly classify your products and and help develop and implement processes and procedures to ensure that merchandise is properly classified.