What might be the repercussions for importers if the entered classifications and the manifest classifications using the HTS designations are not identical?
Absent fraud, it is not anticipated that the importer would incur penalties in these situations. CBP will work with the carrier to correct errors and through post audits we will be able to notify carriers that certain cargo descriptions are not precise. If it is determined that the carrier is consistently submitting conflicting information and CBP has routinely notified the carrier of this problem, penalties can be assessed. When there is conflicting information, the importer should notify the shipper of any incorrect classifications to ensure it is corrected for future submissions. As for the HTS number, CBP is referencing the United States Harmonized Tariff Schedule. If there is a doubt as to what number to input, the shipper could provide a detailed description.
