ISBN-10: 1-891249-78-9
Last Updated: 2022
Author: John Goodrich
Overview
As part of the import entry process, goods must be “classified” in the Harmonized Tariff Schedule of the United States and their customs value must be determined. It is the responsibility of the importer of record to use “reasonable care” to “enter,” “classify” and “value” the goods and provide any other information necessary to enable U.S. Customs and Border Protection to assess the correct duties, collect accurate statistics, and determine whether all other applicable legal requirements are met. Likewise U.S. exporters have a due diligence obligation to report Schedule B codes or their HTS equivalents as part of the shipper’s electronic export information filing.
Doing Your Duty HTS book will cover the following:
- The Harmonized System Convention
- Overview of the Harmonized Tariff Schedule of the United States
- The Export Schedule B
- The Classification Process
- Extrinsic Interpretive Aids
- Duty Determination
- General Notes
- The Mechanics of Classification, Documenting the Process
