Why is it important to assure that my goods are classified correctly according to the Harmonized Tariff Schedule?
Correct tariff classification is important not only for determining the duty rate, but also for determining whether goods are subject to quotas, antidumping or countervailing duties; review by other governmental agencies (e.g., FDA, EPA); restraints, embargoes, or other restrictions. As of October 1, 2004 US Customs is requiring the 10-digit tariff number of each item shipped to be reported at time of importation into the US. If the tariff numbers for your items are not shown on your paperwork, as required by the US Customs regulations, your shipments may be delayed. The act of correctly classifying goods is complex. It requires familiarity with the Harmonized Tariff Schedule of the United States, its 99 chapters, rules of interpretation, and notes. The Customs Modernization Act (Mod Act) requires the importer of record to use “reasonable care” to ensure correct classification of goods. PBB’s Trade & Regulatory Services Department can assist importers with questions or concerns on tari
