Who is liable for accurate HTS classification?
As stated in Section 484 of the Tariff Act, as amended, (19 U.S.C. 1484), “the importer of record is responsible for using reasonable care to enter, classify and determine the value of imported merchandise…an importer of record’s failure to exercise reasonable care could delay release of merchandise and, in some cases could result in the imposition of penalties.” As an importer, it is in your best interest NOT to rely on overseas suppliers or Customs House Brokers to classify your goods.
