The proper tariff classification of goods is a critical element in the customs entry process.  By law and pursuant to 19 U.S.C. §1484, the importer is responsible for using reasonable care when entering, classifying and valuing imported merchandise, and also, for providing any other information necessary for Customs to properly assess duties, collect trade statistics and to determine whether all other applicable legal requirements have been met. 

The failure of an importer of record to exercise reasonable care in the importation of merchandise can delay its release and, in some cases, result in the imposition of penalties.

We assist importers to correctly classify merchandise and thereby avoid costly penalties.  Importers can also realize significant savings by reductions in duty through the reclassification of imported goods.

We also assist importers to prepare and submit requests for binding rulings to Customs concerning the classification of merchandise, and to challenge post importation rate increases though the administrative protest procedure.

We also litigate classification issues before the Court of International Trade whenever necessary to ensure that our clients are treated fairly by Customs. 

Further Reading:

• Special Section 232 Duties – Requesting Product Exemptions
  April 11, 2018
• Chapters 84, 85 and 90 Classification Webinar Slides, 5/23/2017
• U.S. Customs Adopts ISO 20871 "Footwear - Test Methods for Outsoles - Abrasion Resistance" to Determine the Tariff Classification of Footwear with Outer Soles of Textile Material
  November 15, 2013
• Mexico Increases Its Verification of NAFTA-Origin Claims
  August 17, 2012
• Update on Tariff Classification of Footwear with “Textile Outsoles”
  March 5, 2012
• Biotech Company Wins Tariff Classification Dispute with U.S.
  Customs
  January 10, 2012
• NCA To Challenge CBP Classification of Wickless Wax Objects
  July 18, 2011
• Classification Challenge Of Engineered Hardwood Flooring
  Continues In The CIT
  November 22, 2010
• Appeal Filed Contesting Decision Classifying “Hydration Packs” As “Backpacks”
  October 15, 2010
• CBP Publishes Revocation of Two Ruling Letters On the Classification of Wafer Probe Cards
  October 5, 2010
• Plywood Importers Beware:  Plywood With A Birch
  Face And Hardwood Back Is Dutiable At 8% Ad
  Valorem
  September 29, 2010
• CBP To Reclassify Certain Mass Flow Controllers
  December 16, 2009
• When Is A Bolt Not A Bolt? Application of “the Parts of General Use” Rule of Note 2 to Section XV of the Harmonized Tariff Schedule
  June 11, 2009
• Customs Investigates Certain Artificial Flower Product Classifications
  March 19, 2009
• "Presidential Proclamation Restores
  Duty-Free Treatment To Certain Bamboo
  Multilayered Flooring"
  April 23, 2008
• "Classification Of Engineered Multi-Layered Hardwood Flooring Challenged In The Court Of International Trade"
  April 9, 2008
• "International Trade Commission Releases Draft Of 2007 HTSA With WCO Changes"
  January 4, 2007
• "U.S. Now Plans To Implement 2007 HTS In Two Stages"
  December 19, 2006
• "Court of International Trade Holds That Wearing Apparel With Festive Motifs Remains Classified In Heading 9505 Despite Changes to Explanatory Notes"
  October 2, 2006
• "International Trade Commission Releases Drafts of Chapters 84, 85 and 90 for 2007 HTS"
  August 11, 2006
• "U.S. Updates Tariff Classifications For 2007" August 4, 2006
• "Recovery Of Duties On Imported Motocross Products" July 26, 2006
• "CBP Proposal To Limit Court Decision Regarding Classification Of Holiday Articles - Short Public Comment Period" July 15, 2005
• "Court Case Being Litigated To Have Sports Sandal Reclassified As "Athletic Footwear"" March 14, 2005
• "Common Meaning Prevails in Classification of "Marble"/Limestone Slabs in 6802.91.05, HTSUS" September 10, 2004
• "CBP To Request Classification Guidance From WCO On Outdoor Shoes With Textile Soles" August 24, 2004
• "Customs Classifies Integrated Circuit Probe Cards Under Heading 8536 As Electrical Apparatus For Making Connections In Electrical Circuits"
  June 29, 2004
• Customs' Informed Compliance General Classification
• Customs Informed Compliance Publication on Diodes, Transistors and Semiconductors
• Customs' Informed Compliance Publication on the Classification of Sets
• Customs' Informed Compliance Publication on the Classification of Children's Apparel Customs'
• "Court of Appeals For the Federal Circuit Clarifies Use of Parts and Accessories Provisions To Classify Merchandise" (March 15, 2002)
• "Classifying Merchandise Under the Harmonized Tariff Schedules"( August 26, 1997) TEXT | PDF
• "Correcting Errors in the Entry and Classification of Merchandise Under 19 U.S.C. § 1520(c)(1)" (January 1997) TEXT | PDF

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