The risks of incorrectly classifying goods and failing to exhibit reasonable care can lead to overpayment or underpayment of duties, imposition of fines and severe penalties as well as seizure of merchandise. This whitepaper reviews some classification basics that can aid importers in the process of accepting shared responsibility for compliance with U.S. Customs and Border Protection.  

From this whitepaper you will gain a fundamental understanding of:

  • General Rules of Interpretation  
  • Essential character
  • Tariff engineering
  • Principals of reasonable care

Who should read this whitepaper: 

  • New importers looking to better understand their classification responsibilities
  • New employees of existing importers
  • Anyone looking to understand the fundamental principals by which HTS classifications are determined