What is Tariff Classification?
All goods that enter the United States must be categorized according to the Harmonized Tariff Schedule (HTS). The act of placing goods into the correct category is called classification. Classification determines how much duty will be collected. While it sounds simple, it involves more than looking up an item in an index. Accurate classification involves a complicated process of applying the HTS General Rules of Interpretation and the HTS section, chapter, and subheading notes as well as additional explanatory notes.