Table of Contents
Table of Contents
INTERNATIONAL TRADE: Export/Import Classification
Arrival of goods
Formal vs. Informal Entry
Formal Entry of Goods
Other Types of Entry
Determining Admissibility/Customs Examination of Goods
Foreign Assets Control
Ports of Entry
Common Errors found on previous Customs audits:
Classification Red Flag Indicators
General Rules of Interpretation
ADDITIONAL U.S. RULES OF INTERPRETATION
INTRODUCTION - CLASSIFICATION
Harmonized Commodity Description and Coding System History and Development
Customs Regulations Citations
Harmonized System Structure
II. Coding of the Harmonized System
III. STRUCTURE OF HS TARIFF
IV. Section and Chapter Notes
II. GENERAL RULE OF INTERPRETATION NO. 1
II. GENERAL RULE OF INTERPRETATION NO. 1 (GRI 1) (Very Important RULE*)
THE TITLES OF SECTIONS, CHAPTERS AND SUB-CHAPTERS ARE PROVIDED FOR EASE OF REFERENCE ONLY; FOR LEGAL PURPOSES, CLASSIFICATION SHALL BE DETERMINED ACCORDING TO THE TERMS OF THE HEADINGS AND ANY RELATIVE SECTION OR CHAPTER NOTES AND, PROVIDED SUCH HEADINGS OR NOTES DO NOT OTHERWISE REQUIRE,ACCORDING TO THE FOLLOWING PROVISIONS: [*Know this rule it can take you to 80% rate; estimated it applies TO ABOUT 80% of transactions, overall]
A. Look at this rule closely because it sets out three general concepts.
B. FIRST, the titles of the various sections, chapters, and sub-chapters are provided for ease of reference only.
C. For example:
Section XV reads "Articles of base metal" but does not cover:
a) Appliances and machinery of section XVI
b) Pistols of section XIX
c) Metal furniture of section XX
Chapter 62 - "Articles of apparel and clothing accessories, not knitted or crocheted." BUT:
- Heading 6212 covers brassieres, corsets, girdles, garters and similar articles, whether or not knitted or crocheted.
This part contains explanations to selected examples provided in the text and provides solutions to various questions found in the text. They illustrate the solution process.
Classification questions from customs broker examinations are furnished to practice application of the process. Solutions are provided illustrating the classification process.
Selected pages from the Harmonized Tariff Alphabetical Index, Section Notes, Chapter Notesm and Headings are provided. SED and examples of Schedule B are included. These enable you to solve exercises and problems without having the complete tariff or Schedule B. These provide means to reinforce the principles learned.
Classification compliance guidelines are provided to assist you in establishing your internal controls.
Table of Contents of Appendix
Explanations of Text 109 - 124
Classification Questions With Answers 125 - 144
Harmonized Tariff Schedule - Alphabetical Index Selected Pages 146 - 165
- Section, Chapter Notes, Headings 167 - 182
Classification Compliance Manual Guide 183 - 188
Binding Rulings Guide 189
Shippers Export Declaration 190, 191
Schedule B Selected Pages 192, 193
Refer to page 29 for a. - e.
a. Raw Sweet potato - Alphabetical Index - Potato refers to Vegetables; fresh - 0701-0709. Then look up Sweet Potatoes - 0714.20 (see page 194)
b. Raw Persian lamb skins - Alphabetical Index shows Ch. 43. Note 2b says go to Chapter 41
1. This chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading 0511);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (chapter 43); the following are, however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.
[4301 - It would appear that chapter 41 covers the goods but legal note 1 of chapter 41 excludes lamb skins from Persian lambs]