What Every Member of the 

Trade Community Should Know About: 

Tariff Classification 

AN INFORMED COMPLIANCE PUBLICATION 

MAY 2004 
Tariff Classification 

May 2004 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S.

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations.

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued: November 1997 

Revised: February 2001 

Revised: May 2004 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

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Tariff Classification 

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PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with the laws and regulations of U.S. Customs and Border Protection (CBP), the trade

community needs to be clearly and completely informed of its legal obligations. Accordingly, the 

Mod Act imposes a greater obligation on the CBP to provide the public with improved

information concerning the trade community's rights and responsibilities under customs

regulations and related laws. In addition, both the trade community and the CBP share

responsibility for carrying out these requirements. For example, under 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 and to provide any

other information necessary to enable the CBP to assess duties properly, collect accurate

statistics, and determine whether other applicable legal requirements, if any, have been met.

The CBP is then responsible for fixing the final classification and value of the merchandise. The 

failure of an importer of record to exercise reasonable care could delay release of the 

merchandise and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings has been given a major role in meeting the informed 

compliance responsibilities of the CBP. In order to provide information to the public, the CBP 

has issued a series of informed compliance publications and videos on new or revised

requirements, regulations or procedures, and a variety of classification and valuation issues.

The Office of Regulations has prepared this publication on the tariff classification of 

merchandise. It covers the tariff classification of merchandise under the Harmonized 

Commodity Description and Coding System and under the Harmonized Tariff Schedule of the

United States. We sincerely hope that this material, together with seminars and increased

access to administrative rulings of the CBP, will help the trade community to improve voluntary 

compliance with customs regulations and laws and to understand the relevant administrative

processes. 

The material in this publication is provided for general information purposes only. As many 

complicated factors can be involved in customs issues, an importer may wish to obtain an

advance or pre-importation ruling under the CBP regulations (19 CFR Part 177) or to obtain 

advice from an expert who specializes in customs matters, for example, a licensed customs 

broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Michael T. Schmitz 

Assistant Commissioner 

Office of Regulations and Rulings 

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GENERAL BACKGROUND .........................................................................................................................8 

HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM (HARMONIZED SYSTEM) ........9 

HISTORY AND DEVELOPMENT.......................................................................................................................9 

HARMONIZED SYSTEM STRUCTURE............................................................................................................10 

HARMONIZED SYSTEM CONVENTION OBLIGATIONS .....................................................................................10 

LEGAL TEXT OF THE HARMONIZED SYSTEM ................................................................................................11 

HEADING AND SUBHEADING PROVISIONS....................................................................................................11 

RATES OF DUTY........................................................................................................................................13 

INTERPRETATION OF THE HARMONIZED SYSTEM.........................................................................13 

General Rules of Interpretation ..........................................................................................................13 

General Rule of Interpretation No. 1 ..............................................................................................................14 

General Rule of Interpretation No. 2 ..............................................................................................................14 

General Rule of Interpretation No. 3 ..............................................................................................................17 

General Rule of Interpretation No. 4 ..............................................................................................................20 

General Rule of Interpretation No. 5 ..............................................................................................................21 

General Rule of Interpretation No. 6 ..............................................................................................................22 

Extrinsic Interpretative Aids................................................................................................................24 

(1) Explanatory Notes ....................................................................................................................................24 

(2) Compendium of Classification Opinions ...................................................................................................26 

Availability of the Explanatory Notes & the Compendium of Classification Opinions .....................................26 

AMENDMENT AND MAINTENANCE PROCEDURES AND DISPUTE SETTLEMENT ................................................26 

Amendment and Maintenance Procedures........................................................................................26 

Harmonized System Committee ....................................................................................................................26 

Harmonized System Review Subcommittee..................................................................................................27 

Scientific Subcommittee.................................................................................................................................28 

Secretariat and Nomenclature & Classification Sub-Directorate....................................................................28 

Dispute Settlement .............................................................................................................................29 

LIST OF COUNTRIES, TERRITORIES AND CUSTOMS OR ECONOMIC UNIONS USING THE 

HARMONIZED SYSTEM............................................................................................................................30 

HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES (HTSUS) .............................................32 

HTSUS STRUCTURE ................................................................................................................................32 

INTERPRETATION OF THE HTSUS..............................................................................................................35 

RATES OF DUTY........................................................................................................................................36 

MAINTENANCE OF THE HTSUS..................................................................................................................36 

AVAILABILITY OF THE HTSUS IN PAPERBACK AND CD-ROM...........................................................36 

AVAILABILITY OF THE HTSUS ON THE INTERNET ..............................................................................37 

AVAILABILITY OF CLASSIFICATION RULINGS ISSUED BY THE CBP ...............................................37 

PRE-IMPORTATION (ADVANCE) CLASSIFICATION RULINGS ............................................................37 

FOIA AND INFORMATION SUBMITTED FOR A RULING REQUEST.....................................................38 

ADMINISTRATIVE REVIEW OF PRE-IMPORTATION RULINGS............................................................39 

POST-IMPORTATION REVIEW PROCEDURES......................................................................................39 

ADDITIONAL INFORMATION....................................................................................................................40 

THE INTERNET ..........................................................................................................................................40 

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CUSTOMS REGULATIONS...........................................................................................................................40 

CUSTOMS BULLETIN ..................................................................................................................................40 

IMPORTING INTO THE UNITED STATES ........................................................................................................41 

INFORMED COMPLIANCE PUBLICATIONS .....................................................................................................41 

VALUE PUBLICATIONS................................................................................................................................42 

“YOUR COMMENTS ARE IMPORTANT”..........................................................................................................43 

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TARIFF CLASSIFICATION 

GENERAL BACKGROUND 

When goods are imported into the customs territory of the United States (the fifty states, 

the District of Columbia and Puerto Rico), they are subject to certain formalities 

involving the U.S. Bureau of Customs and Border Protection (“CBP”) of the U.S. 

Department of Homeland Security. In almost all cases, the goods are required to be 

“entered,” that is, declared to the CBP, and are subject to detention and examination by

CBP officers to insure compliance with all laws and regulations enforced and 

administered by the CBP. The required entry process may take the form of a simple 

“baggage declaration” (for individuals), or one of the many types of customs “entries,” 

for consumption, warehousing, or transit. Low value importations may be subject to 

simplified or informal customs clearance procedures. For example, certain low value 

mail importations may be declared on a sticker obtainable at post offices whereas

importations by individuals that do not exceed their duty free personal exemptions may

often be made by an oral declaration to a CBP officer. On the other hand, in most 

cases involving commercial goods, and some involving non-commercial importations,

the importer or his agent must “enter” the goods by filing an electronic or paper “entry” 

to obtain release of the goods followed by an electronic or paper “entry summary.” As

part of the entry process, goods must be “classified” in the Harmonized Tariff Schedule 

of the United States (“HTSUS”) and their customs value must be determined. 

Prior to enactment into law of the Customs Modernization Act (Title VI of the North 

American Free Trade Agreement Implementation Act, Public Law 103-182), on 

December 8, 1993, an importer was required to describe accurately the merchandise

and tell CBP how much it cost. It was the CBP’s responsibility to “classify” the goods

and determine their “value” (appraise them to allow the correct duty to be applied). 

Pursuant to the Customs Modernization Act, it is now 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 the CBP to assess the correct duties,

collect accurate statistics, and determine whether all other applicable legal requirements 

are met. Classifying goods is important not only for duty purposes, but also to 

determine whether the goods are subject to quotas, restraints, embargoes or other 

restrictions. The act of classifying goods requires an importer to be familiar with the 

HTSUS (and the instrument upon which it is based, the international Harmonized 

Commodity Description and Coding System). To assist in meeting the reasonable care

requirement, importers may request binding administrative rulings from the CBP, or may 

use the services of an expert in customs law and procedures to assist them. The CBP 

is responsible for fixing the final classification and valuation of the goods. The CBP 

performs this in a process called “liquidation of the entry.” This publication explains the 

classification of goods under the HTSUS. Customs valuation requirements are 

separately discussed in an informed compliance publication entitled “What Every 

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Member of the Trade Community Should Know About: Customs Value,” which is

available from the CBP website: <www.cbp.gov>.

The classification and valuation of goods is an important part of the importation and 

entry process. At a minimum, incorrect classification or valuation may lead to delays 

and increased duties (plus interest). The failure to use reasonable care in either

situation may also lead to detention or seizure of the merchandise, and the imposition of 

civil or criminal penalties. 

HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM 

(HARMONIZED SYSTEM) 

History and Development 

Merchandise imported into a country is classified under a tariff system for such 

purposes as tariff (or duty) assessment and import restrictions. The movement of 

merchandise in international trade, however, would be very slow and costly if the 

merchandise had to be classified under differing tariff systems of various countries. 

Therefore, in the late 1960s, the major trading countries of the world decided that a 

modern and internationally recognized product or tariff classification system was

needed in order to facilitate the international trade of merchandise. This new system 

was intended to be a single modern structure for product classification that would also 

be used for customs tariff-related statistical and transport-documentation purposes (i.e., 

to collect statistics on trade and for exportation purposes). Work on this new system 

began in the early 1970s (with participation by the United States) under the auspices of

an international organization known as the “Customs Cooperation Council” (now 

informally known as the “World Customs Organization” or simply the “WCO”) which is

based in Brussels, Belgium.1

 This work resulted in the “Harmonized Commodity 

Description and Coding System” (“Harmonized System” or simply the “HS”).2

 It went

into effect internationally on January 1, 1988, with the entry into force of the 

International Convention on the Harmonized Commodity Description and Coding

System (“Harmonized System Convention”) to which the Harmonized System is 

appended as an annex. 

 

 1 In June 1994, the informal working name “World Customs Organization” was adopted for the

Customs Cooperation Council, in order to indicate more clearly its nature and world-wide status. The 

convention establishing the Customs Cooperation Council (signed in Brussels, Belgium on December 15, 

1950) has not been amended, and the “Customs Cooperation Council” remains the official name. 

 2 The Harmonized System was derived from the earlier “Customs Cooperation Council Nomenclature,”

which in turn was a new version of the older “Brussels Tariff Nomenclature.” 

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Harmonized System Structure 

The Harmonized System is a complete product classification system (i.e., it covers all 

imported merchandise). It was designed as a “core” system so that countries adopting 

it could make further subdivisions according to their particular tariff and statistical needs. 

At the international level, the Harmonized System consists of approximately 5,000 

article descriptions which appear as headings and subheadings. These descriptions

are arranged into 97 chapters grouped into 21 sections. Chapter 77 is reserved for 

future use. Two final chapters, 98 and 99, are reserved for national use by individual 

countries in the coding of provisions other than according to the terms of the 

Harmonized System nomenclature (e.g., special tariff programs and temporary duty

suspensions or increases). In addition, the Harmonized System also contains 

interpretative rules and section, chapter and subheading notes for use in the 

classification of merchandise. 

Goods in trade generally appear in the Harmonized System in categories or product 

headings beginning with crude and natural products and continuing in further degrees of

complexity through advanced manufactured goods. This progression is found within 

chapters and among chapters (e.g., live animals are classified in chapter 1, animals

hides and skins in chapter 41 and leather footwear in chapter 64). These product

headings are designed at the broadest coverage levels with 4-digit numerical codes (or 

headings) and, where deemed appropriate, are further subdivided into narrower

categories assigned two additional digits (which comprise 6-digit numerical codes or

subheadings). The first two digits of a 4-digit heading indicate the chapter in which the 

heading is found (e.g., heading 2106 is in chapter 21).3

Harmonized System Convention Obligations 

At the essence of the Harmonized System are the headings and subheadings and their 

related numerical codes; the section, chapter and subheading notes; and the General 

Rules of Interpretation (for use in the interpretation of the Harmonized System). The 

basic obligation undertaken by the contracting parties to the Harmonized System 

Convention is that their customs tariff and foreign-trade statistical nomenclatures be in 

conformity with the Harmonized System.

4

 Moreover, the contracting parties are 

 3

 The official HS numbering system uses a decimal point after the first two digits at the four digit 

(heading) level, but no decimal point after the first two digits at the subheading levels. Many national

schedules (including the U. S.) do not use the decimal point at the four digit level. To avoid confusion, the 

decimal point is omitted from the four digit level in this publication. 

 4 Developing Country Exception: Article 4 of the Harmonized System Convention allows developing

country contracting parties to delay their application of some or all of the subheadings of the Harmonized

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obligated to use all the headings and subheadings without addition or modification 

together with their related numerical codes. Further, the parties are required to apply

the General Rules of Interpretation and all section, chapter and subheading notes

without modification to the scope of the sections, chapters, headings or subheadings of 

the Harmonized System. Each contracting party, however, is permitted to adopt in its

national tariff system further detailed subdivisions for classifying goods (that is, for tariff, 

quota or statistical purposes) so long as any such subdivision is added and coded at a 

level beyond the 6-digit numerical code provided in the Harmonized System. Coding

beyond the 6-digit level is usually at the 8-digit level and is generally referred to as the 

“national level.” 

It should be noted that many countries use the Harmonized System as the basis of their 

tariff systems who are not contracting parties to the Harmonized System Convention. 

The level of numerical coding based on the Harmonized System found in the tariff 

systems of such countries may vary. (Attached at the end of this discussion on the 

Harmonized System is a list of countries, territories or customs or economic unions

using the Harmonized System (as of November 2003)). 

Legal Text of the Harmonized System 

When classifying merchandise under the Harmonized System, the language of the

General Rules of Interpretation, section, chapter and subheading notes, and the terms 

of the headings and subheadings are to be consulted and applied. They constitute the 

“legal text” (also known as the “nomenclature”) of the Harmonized System.5

 The titles 

of sections, chapters and subchapters are provided for ease of reference only and have 

no legal significance. 

Heading and Subheading Provisions 

Merchandise may be specifically provided for or identified by its common, commercial or

technical name in an article or product description (i.e., the text to a heading or

subheading) in the Harmonized System. When merchandise is not so specifically

provided for in the Harmonized System, the article description covering such

merchandise is generally considered to be a “residual provision” (sometimes also 

referred to as a “basket provision”) by use of the phrase “not elsewhere specified or 

included” or by the use of the term “other.” 

EXAMPLE: Heading 4010 (see excerpt below from heading 4010) 

provides for “conveyor or transmission belts or belting, of vulcanised 

 System for such a period as may be necessary with respect to their patterns of international trade or 

administrative resources. 

 5 See Article 1 (a) to the Harmonized System Convention. 

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rubber.” Within the subheading structure of that heading, there is 5-digit 

(or “one-dash”) subheading 4010.1 which provides for “conveyor belts or

belting.” Within the subheading structure of 5-digit subheading 4010.1 

there are four 6-digit (or “two-dash”) subheadings: 4010.11 which provides

for conveyor belts or belting “reinforced only with metal”; 4010.12 which 

provides for conveyor belts or belting “reinforced only with textile 

materials”; 4010.13 which provides for conveyor belts or belting 

“reinforced only with plastics”; and 4010.19 which provides for “other” 

conveyor belts or belting. Thus, all merchandise properly classified in 5-

digit subheading 4010.1 that does not satisfy the terms of 6-digit 

subheadings 4010.11, 4010.12 or 4010.13 would be classified in 6-digit

residual subheading 4010.19. 

Section VII 

Chapter 40 

40.092/131 

Heading 

No. 

40.10

H.S.

Code 

4010.11 

4010.12 

4010.13 

4010.19 

4010.21

Conveyor or transmission belts or belting, of vulcanised 

rubber. 

- Conveyor belts or belting: 

-- Reinforced only with metal

 -- Reinforced only with textile materials

 -- Reinforced only with plastics

 -- Other

- Transmission belts or belting:

--Endless transmission belts of trapezoidal cross-section

(V-belts), whether or not grooved, of a circumference 

exceeding 60 cm but not exceeding 180 cm. 

* * *

Excerpt from heading 4010 of the Harmonized System

As evident from the above discussion, the Harmonized System covers all imported 

merchandise. Or, in other words, although not all goods are specifically provided for, all 

goods are classifiable and have a place in the Harmonized System. 

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Rates of Duty

The Harmonized System Convention imposes no obligations on the contracting parties 

regarding rates of duty.6

 Rates of duty are left to each contracting party to apply based 

on national legislation. The rates of duty for most countries today are generally the 

result of trade agreements (i.e., either bilateral agreements or multilateral agreements 

such as World Trade Organization bound tariff-rate agreements). 

INTERPRETATION OF THE HARMONIZED SYSTEM 

 

General Rules of Interpretation 

As indicated previously, the tariff classification of merchandise under the Harmonized 

System is governed by the principles set forth in the General Rules of Interpretation 

(“GRIs”). The GRIs are intended to be consulted and applied each time merchandise is 

to be classified under the Harmonized System. Accordingly, it is the GRIs that are the 

single set of legal principles that always govern the classification of merchandise under

the Harmonized System. There are six GRIs in all. 

When classifying merchandise, one must be aware that due to the hierarchical structure 

of the Harmonized System: 

(1) merchandise must first be classified in the Harmonized System in the 

4-digit heading whose terms most specifically describe the merchandise 

(unless otherwise required or directed by the GRIs); and 

(2) only 4-digit headings are comparable (i.e., no consideration should be 

given to the terms of any subheading within any 4-digit heading when 

considering the proper classification of merchandise at the 4-digit heading 

level). 

EXAMPLE: An electric toothbrush could potentially be classified in 

heading 8509 as an electromechanical domestic appliance with selfcontained motor and in heading 9603 as a brush. Within heading 9603, 

subheading 9603.21 provides for “toothbrushes.” No consideration should 

be given to this subheading when comparing the terms of the headings to 

determine the appropriate heading for classification of the electric

toothbrush (as merchandise must first be classified in the Harmonized 

System at the heading level by the terms of the headings). 

 

 6 See Article 9 to the Harmonized System Convention.

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General Rule of Interpretation No. 1 

RULE 1. THE TABLE OF CONTENTS, ALPHABETICAL INDEX, AND 

TITLES OF SECTIONS, CHAPTERS AND SUB-CHAPTERS ARE 

PROVIDED FOR EASE OF REFERENCE ONLY; FOR LEGAL 

PURPOSES, CLASSIFICATION SHALL BE DETERMINED 

ACCORDING TO THE TERMS OF THE HEADINGS AND ANY

RELATIVE SECTION OR CHAPTER NOTES AND, PROVIDED SUCH 

HEADINGS OR NOTES DO NOT OTHERWISE REQUIRE, ACCORDING

TO THE FOLLOWING PROVISIONS: [that is, GRIs 2 to 6]. 

GRI 1 takes precedence over the remaining rules. It requires that classification be 

determined first according to the terms of the headings of the Harmonized System and 

any relative section or chapter notes. 

GRI 1 EXAMPLES: 

EXAMPLE 1: Under GRI 1, if a provision specifically and completely

describes a product, then the product would be classified in that provision 

(e.g., fresh grapes are classified under heading 0806 which provides for 

“grapes, fresh or dried”). In this situation, the product is classified by the 

terms of a heading. 

EXAMPLE 2: Note 3 to Section XVI to the Harmonized System directs 

classification of composite machines described therein on the basis of the 

“principal function” of the machines. Under GRI 1, such machines are to 

be classified as so directed in that note. In this situation, the products are 

classified by the terms of a section note. 

GRI 1 further states that if the texts of the headings and of the notes cannot, by 

themselves, determine the appropriate heading for classification of merchandise, then 

classification is to be determined by the appropriate GRIs that follow GRI 1 (i.e., GRIs 2 

to 6). 

General Rule of Interpretation No. 2 

RULE 2. (a) ANY REFERENCE IN A HEADING TO AN ARTICLE

SHALL BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE

INCOMPLETE OR UNFINISHED, PROVIDED THAT, AS ENTERED, 

THE INCOMPLETE OR UNFINISHED ARTICLE HAS THE ESSENTIAL

CHARACTER OF THE COMPLETE OR FINISHED ARTICLE. IT SHALL

ALSO INCLUDE A REFERENCE TO THAT ARTICLE COMPLETE OR 

FINISHED (OR FALLING TO BE CLASSIFIED AS COMPLETE OR

FINISHED BY VIRTUE OF THIS RULE), ENTERED UNASSEMBLED OR

DISASSEMBLED. 

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(b) ANY REFERENCE IN A HEADING TO A MATERIAL

OR SUBSTANCE SHALL BE TAKEN TO INCLUDE A REFERENCE TO

MIXTURES OR COMBINATIONS OF THAT MATERIAL OR

SUBSTANCE WITH OTHER MATERIALS OR SUBSTANCES. ANY

REFERENCE TO GOODS OF A GIVEN MATERIAL OR SUBSTANCE

SHALL BE TAKEN TO INCLUDE A REFERENCE TO GOODS 

CONSISTING WHOLLY OR PARTLY OF SUCH MATERIAL OR

SUBSTANCE. THE CLASSIFICATION OF GOODS CONSISTING OF

MORE THAN ONE MATERIAL OR SUBSTANCE SHALL BE 

ACCORDING TO THE PRINCIPLES OF RULE 3. 

GRI 2 contains two sections: 2 (a) and 2 (b). These two sections deal with the 

classification of goods that as imported are (1) incomplete or unfinished, (2) 

unassembled or disassembled, or (3) composed of mixtures or combinations of 

materials or substances. 

GRI 2 (a)

GRI 2 (a) has two parts. Part one deals with incomplete or unfinished goods and part 

two deals with unassembled or disassembled goods. 

Part One

The first part of GRI 2 (a) extends the scope of any heading that refers to a 

particular article to cover not only the complete article but also that article incomplete or

unfinished, provided that, as presented, it has the “essential character” (which is

discussed below) of the complete or finished article. 

EXAMPLE: A ceramic statuette of the Hokie Bird that will be painted after

importation would still generally have the essential character of a ceramic 

statuette of heading 6913 (i.e., one would still recognize and identify the 

product as a ceramic statuette) and would therefore be classified pursuant 

to GRI 2 (a) as the finished product in heading 6913. 

Part Two

The second part of GRI 2 (a) provides that complete or finished articles presented 

unassembled or disassembled (which may occur for reasons related to the packing,

handling or transportation of the articles) are to be classified in the same heading as the 

assembled article. It also provides that incomplete or unfinished articles presented 

unassembled or disassembled are to be classified in the same heading as the complete

or finished article provided that as presented they have the essential character of the 

complete or finished article (as provided for in the first part of GRI 2 (a)). 

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EXAMPLE: A shipment of an unassembled bicycle (containing all parts

and components necessary to build a bicycle) would be classified in 

heading 8712 as an assembled, finished bicycle as if it were entered (or 

imported) as the assembled, finished bicycle. 

GRI 2 (b)

GRI 2 (b) governs the classification (1) of mixtures and combinations of materials or

substances and (2) of goods consisting of two or more materials or substances. The 

rule extends headings referring (1) to a material or substance to include mixtures or 

combinations of that material or substance with other materials or substances and (2) to 

goods of a given material or substance to include goods consisting wholly or partly of 

that material or substance (but only as long as another heading does not refer to the 

goods in their mixed or composite state). If the addition of another material or

substance deprives the imported good of the character of the kind mentioned in the 

heading under consideration, however, then one must resort to GRI 3 for classification 

of the merchandise. Or, in other words, mixtures and combinations of materials or

substances, and goods consisting of more than one material or substance, if upon 

initial consideration are potentially classifiable under two or more headings, they must

be classified according to the principles of GRI 3. 

EXAMPLE: Under GRI 2 (b), a stainless steel travel mug with a plastic

handle would be classifiable in heading 7323 as a table, kitchen or other 

household article of steel despite the plastic handle (as it retains the 

character of a table, kitchen or other household article of steel as

mentioned in heading 7323). If a travel mug, however, contained 

relatively equal amounts of stainless steel and plastic (e.g., the outside or 

outer surface of the mug is made of plastic and the inside or inner surface 

(lining) of the mug is made of stainless steel), then the travel mug would 

be potentially classifiable under two headings: heading 3924 as tableware, 

kitchenware or other household article of plastic and heading 7323 as a 

table, kitchen or other household article of steel. (Or, contrasting this

product with the initial one considered in this example, a travel mug 

consisting of relatively equal amounts of stainless steel and plastic does 

not have the character of a table, kitchen or other household article of

steel as mentioned in heading 7323.) In this situation, pursuant to GRI 2 

(b), resort would need to be made to GRI 3 for classification of the 

product. 

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General Rule of Interpretation No. 3 

RULE 3. WHEN, BY APPLICATION OF RULE 2(b) OR FOR ANY

OTHER REASON, GOODS ARE, PRIMA FACIE, CLASSIFIABLE 

UNDER TWO OR MORE HEADINGS, CLASSIFICATION SHALL BE 

EFFECTED AS FOLLOWS: 

(a) THE HEADING WHICH PROVIDES THE MOST SPECIFIC 

DESCRIPTION SHALL BE PREFERRED TO HEADINGS PROVIDING A 

MORE GENERAL DESCRIPTION. HOWEVER, WHEN TWO OR MORE 

HEADINGS EACH REFER TO PART ONLY OF THE MATERIALS OR

SUBSTANCES CONTAINED IN MIXED OR COMPOSITE GOODS OR

TO PART ONLY OF THE ITEMS IN A SET PUT UP FOR RETAIL SALE, 

THOSE HEADINGS ARE TO BE REGARDED AS EQUALLY SPECIFIC 

IN RELATION TO THOSE GOODS, EVEN IF ONE OF THEM GIVES A 

MORE COMPLETE OR PRECISE DESCRIPTION OF THE GOODS. 

(b) MIXTURES, COMPOSITE GOODS CONSISTING OF DIFFERENT 

MATERIALS OR MADE UP OF DIFFERENT COMPONENTS, AND 

GOODS PUT UP IN SETS FOR RETAIL SALE, WHICH CANNOT BE 

CLASSIFIED BY REFERENCE TO 3(a), SHALL BE CLASSIFIED AS IF

THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH 

GIVES THEM THEIR ESSENTIAL CHARACTER, INSOFAR AS THIS 

CRITERION IS APPLICABLE. 

(c) WHEN GOODS CANNOT BE CLASSIFIED BY REFERENCE TO

3(a) OR 3(b), THEY SHALL BE CLASSIFIED UNDER THE HEADING

WHICH OCCURS LAST IN NUMERICAL ORDER AMONG THOSE

WHICH EQUALLY MERIT CONSIDERATION. 

GRI 3 provides for the classification of goods that are prima facie (or when initially

considered) classifiable under two or more headings. In such instances, the goods are 

classified pursuant to this rule based on three criteria, taken in order: 

GRI 3 (a)

The first sentence to GRI 3 (a) provides that goods should be classified in the heading

that provides the most specific description. In general, under this criterion, (1) a 

description by name is more specific than a description by class and (2) a description 

that more clearly identifies a product is more specific than one which is less complete. 

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GRI 3 (a) EXAMPLES: 

EXAMPLE 1: An example of a description by name in one heading that is

more specific than a description by class in another heading is as follow:

“shavers and hair clippers with self-contained electric motor” of heading 

8510 is more specific than “electro-mechanical tools for working in the 

hand with self-contained electric motor” of heading 8467 or “electromechanical domestic appliances with self-contained electric motor” of 

heading 8509. 

EXAMPLE 2: An example of a description in one heading that more clearly

identifies a product than a description in another heading (and thus the 

first description is more specific than the second description) is as follows: 

A product identified as “unframed safety glass made of toughened or 

laminated glass that is shaped and identifiable for use in airplanes” is

more clearly described by the article description “safety glass” of heading 

7007 than by the article description “parts of goods of heading 8801 or

8802” (parts of aircraft and spacecraft) of heading 8803. 

The second sentence to GRI 3 (a) further provides that when two or more headings

each refer to only one of the materials or substances in mixed or composite goods, or to 

only some of the articles included in a set put up for retail sale, those headings are to be 

regarded as equally specific in relation to those goods, even if one of them gives a more 

complete or precise description of the goods. If this situation exists, then resort must be 

made to GRI 3 (b). (See examples discussed below for GRI 3 (b).) 

GRI 3 (b)

GRI 3 (b) deals with mixed goods, composite goods, and goods put up in sets for retail

sale as described above in the second sentence to GRI 3 (a) (i.e., each of the goods is 

potentially classifiable in more than one heading because each good consists of two or

more different ingredients, materials, components or articles and no heading provides 

for the goods as a whole). By application of this criterion, such goods are classified

according to the ingredient, material, component or article that gives the mixtures, 

composite goods, or sets their “essential character.” 

Goods Put up in Sets for Retail Sale. For the purposes of GRI 3 (b), the term “goods put

up in sets for retail sale” means that the goods under consideration must (a) consist of 

at least two different articles (i.e., the articles must be of a different type or nature, e.g., 

two table spoons are not such a “set”) which are, prima facie, classifiable in different

headings; (b) consist of products or articles put up together to meet a particular need or

carry out a specific activity; and (c) are put up in a manner suitable for sale directly to 

users without repacking. 

18
Tariff Classification 

May 2004 

GRI 3 (b) EXAMPLES: 

MIXTURE EXAMPLE: An example of a “mixture” coming within the 

purview of GRI 3 (b) would be a mixture of barley of heading 1003 and 

oats of heading 1004 in equal amounts. In such an instance, there is a 

product consisting of two or more ingredients with each ingredient having 

a provision in which it could potentially be classified and no provision 

exists in the Harmonized System that provides for the mixture as a whole. 

COMPOSITE GOOD EXAMPLE: An example of a “composite good”

coming within the purview of GRI 3 (b) would be a combined flashlight of 

heading 8513 and radio of heading 8527 (i.e., both are contained in the 

same housing). In such an instance, there is a product consisting of two 

or more different units or components that are located in the same 

housing with each component having a provision in which it could 

potentially be classified and no provision exists in the Harmonized System 

that provides for the composite good as a whole. 

SET EXAMPLE: An example of a “set” coming within the purview of GRI 3 

(b) would be a hairdressing kit consisting of a pair of electric hair clippers 

of heading 8510, a comb of heading 9615, a pair of scissors of heading 

8213, and a brush of heading 9603. In such an instance, there is a 

product that consists of more than one item or article with each article 

having a provision in which it could potentially be classified and no 

provision exists in the Harmonized System that provides for the set as a 

whole. In the above-mentioned hairdressing kit, the articles are put up 

together to meet the particular need or carry out the specific activity of

grooming hair. 

In each of the above-mentioned three examples, one would need to make a 

determination as to the ingredient, material, component or article that imparts the 

essential character to the particular good. The good would then be classified as if made 

or consisting entirely of that ingredient, material, component or article. In some 

situations, however, no ingredient, material, component or article will be found to impart 

the essential character to a particular good. In such instances, resort would need to be 

made to GRI 3 (c) in order to classify the good. 

GRI 3 (c)

GRI 3 (c) states that goods should be classified under the heading that occurs last in 

numerical order from among those that equally merit consideration if the goods cannot 

be classified by reference to GRIs 3 (a) or 3 (b). 

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Tariff Classification 

May 2004 

GRI 3 (c) EXAMPLE: 

In the above-mentioned example of the mixed good consisting of barley

and oats in equal amounts, if neither the barley nor the oats is found to 

impart the essential character to the product, then by application of GRI 3 

(c) the product would be classified in heading 1004 as if consisting solely 

of the oats. This is because the heading number for the oats found in the 

mixture occurs last in numerical order as between it and the barley (i.e., 

1003 for the barley and 1004 for the oats). 

WHAT IS THE ESSENTIAL CHARACTER OF A PRODUCT?

The term “essential character,” as used in the GRIs, is not defined in the Harmonized 

System. As concerns that term, however, it is stated in the Explanatory Notes to the 

Harmonized System (which is an extrinsic interpretative aid to the Harmonized System

that is discussed below) that the factor that determines the essential character of a good 

will vary as between different kinds of goods (i.e., essential character must be 

determined on a case-by-case basis). The essential character of a good, may, for 

example, be determined by the nature of the material or component, its bulk, quality,

weight or value, or by the role of a constituent material in relation to the use of the 

goods. Other factors may be considered in determining the essential character of a 

product. 

General Rule of Interpretation No. 4 

RULE 4. GOODS WHICH CANNOT BE CLASSIFIED IN

ACCORDANCE WITH THE ABOVE RULES SHALL BE CLASSIFIED

UNDER THE HEADING APPROPRIATE TO THE GOODS TO WHICH 

THEY ARE MOST AKIN. 

If goods cannot be classified according to GRIs 1 to 3, then resort must be made to GRI

4. GRI 4 requires that goods are to “be classified under the heading appropriate to the 

goods to which they are most akin.” This rule should be applied very infrequently as

GRIs 1 to 3 will cover the classification of almost all goods. When attempting to apply

this rule, however, any determination regarding “kinship” should depend on such factors 

as description, character, purpose or intended use, designation, production process and 

the nature of the goods. 

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Tariff Classification 

May 2004 

General Rule of Interpretation No. 5 

RULE 5. IN ADDITION TO THE FOREGOING PROVISIONS, THE 

FOLLOWING RULES SHALL APPLY IN RESPECT OF THE GOODS 

REFERRED TO THEREIN: 

(a) CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, 

DRAWING INSTRUMENT CASES, NECKLACE CASES AND SIMILAR 

CONTAINERS, SPECIALLY SHAPED OR FITTED TO CONTAIN A 

SPECIFIC ARTICLE OR SET OF ARTICLES, SUITABLE FOR LONGTERM USE AND ENTERED WITH THE ARTICLES FOR WHICH THEY

ARE INTENDED, SHALL BE CLASSIFIED WITH SUCH ARTICLES

WHEN OF A KIND NORMALLY SOLD THEREWITH. THIS RULE DOES 

NOT, HOWEVER, APPLY TO CONTAINERS WHICH GIVE THE WHOLE 

ITS ESSENTIAL CHARACTER; 

(b) SUBJECT TO THE PROVISIONS OF RULE 5(a) ABOVE, PACKING

MATERIALS AND PACKING CONTAINERS ENTERED WITH THE

GOODS THEREIN SHALL BE CLASSIFIED WITH THE GOODS IF 

THEY ARE OF A KIND NORMALLY USED FOR PACKING SUCH 

GOODS. HOWEVER, THIS PROVISION IS NOT BINDING WHEN SUCH 

PACKING MATERIALS OR PACKING CONTAINERS ARE CLEARLY

SUITABLE FOR REPETITIVE USE. 

GRI 5 has two sections: GRI 5 (a) and GRI 5 (b). These two sections deal with various

types of containers presented with the articles for which they are intended. 

GRI 5 (a)

GRI 5 (a) deals with the treatment of long-term use cases, boxes, and similar containers

presented with the articles for which they are intended. Under this rule, long-term use 

containers imported with articles for which they are intended to be used are to be 

classified with the articles if they are of a kind of container normally sold with such

articles (e.g., camera cases with cameras and musical instrument cases with musical 

instruments). This rule, however, does not apply to containers that give the imported 

article its essential character (e.g., a silver tray or dish containing tea or a high-quality

ornamental ceramic bowl containing candies or sweets). Such merchandise is to be 

classified under the heading for the container. 

21
Tariff Classification 

May 2004 

GRI 5 (b)

GRI 5 (b) states that packaging containers and materials not normally intended to be 

reused are classified with the articles in which they are presented or imported (e.g., 

cardboard boxes or containers containing food products). This rule, however, does not 

apply to packaging materials or packing containers clearly suitable for repetitive use 

(e.g., certain metal drums or containers of iron or steel for compressed or liquefied gas). 

Such containers are to be classified separately from the materials that they hold. 

General Rule of Interpretation No. 6 

RULE 6. FOR LEGAL PURPOSES, THE CLASSIFICATION OF 

GOODS IN THE SUBHEADINGS OF A HEADING SHALL BE 

DETERMINED ACCORDING TO THE TERMS OF THOSE 

SUBHEADINGS AND ANY RELATED SUBHEADING NOTES AND,

MUTATIS MUTANDIS, TO THE ABOVE RULES, ON THE

UNDERSTANDING THAT ONLY SUBHEADINGS AT THE SAME

LEVEL ARE COMPARABLE. FOR THE PURPOSES OF THIS RULE,

THE RELATIVE SECTION, CHAPTER AND SUBCHAPTER NOTES

ALSO APPLY, UNLESS THE CONTEXT OTHERWISE REQUIRES. 

GRI 6 is the last of the GRIs. It prescribes that, for legal purposes, GRIs 1 to 5 govern,

mutatis mutandis (or with the necessary changes), classification at subheading levels

within the same heading. Or, in other words, GRIs 1 to 5 are to be reapplied to 

determine the classification of goods at the subheading level. Goods are to be classified 

at equal subheading levels (that is, at the same digit level) within the same heading 

under the subheading that most specifically describes or identifies them (or as 

otherwise required or directed under GRIs 1 to 5). Only subheadings at the same level 

within the same heading are comparable (i.e., no consideration should be given to the 

terms of any subheading within another subheading when considering the proper

classification of merchandise at the higher level subheading). 

GRI 6 EXAMPLES: 

EXAMPLE 1: A framed glass mirror is found to be classified in heading 

7009. Thereafter, it would have to be classified within the subheading 

structure of that heading by application of GRIs 1 to 5 pursuant to GRI 6: 

22
Tariff Classification 

May 2004 

70.09 - GLASS MIRRORS, WHETHER OR NOT FRAMED, 

INCLUDING REAR-VIEW MIRRORS. 

 7009.10 - Rear-view mirrors for vehicles 

 - Other: 

 7009.91 - - Unframed 

 7009.92 - - Framed 

Initially, a determination would need to be made as to whether the framed 

glass mirror is classified at the 5-digit (or “one-dash”) subheading level in 

5-digit subheading 7009.1 (“rear-view mirrors for vehicles”) or in 5-digit

subheading 7009.9 (“other”). If the product is found to be classified in 5-

digit subheading 7009.1 (as a rear-view mirror for a vehicle), then the 

classification analysis would end there and the product would be classified 

in subheading 7009.10 (as 5-digit subheading 7009.1 is not further 

subdivided). In the instant case, the framed glass mirror does not satisfy 

the article description for 5-digit subheading 7009.1. Therefore, the 

product would be classified at the 5-digit subheading level in 5-digit

subheading 7009.9 (as a glass mirror other than a rear-view mirror for a 

vehicle). Next, a determination would have to be made as to whether the 

product is classified at the 6-digit (or “two-dash”) subheading level within 

5-digit subheading 7009.9 in 6-digit subheading 7009.91 (as an unframed

glass mirror other than a rear-view mirror for a vehicle) or in 6-digit

subheading 7009.92 (as a framed glass mirror other than a rear-view 

mirror for a vehicle). The framed glass mirror would be classified in 

subheading 7009.92 by application of GRI 1 pursuant to GRI 6. 

EXAMPLE 2: A set consisting of a shovel, fork, and pick for use in 

gardening would be classified in heading 8201 as each article is

specifically provided for in the terms to that heading. Within heading 

8201, shovels are provided for in subheading 8201.10, forks in 

subheading 8201.20, and picks in subheading 8201.30. Consequently,

one would need to resort to GRI 3 pursuant to GRI 6 in order to classify

the set at the subheading level within heading 8201. That is, one would 

need to determine which of the three articles imparts the essential 

character to the set pursuant to GRI 3 (b). If no one article is found to 

impart the essential character to the set, then one would classify the set

under subheading 8201.30 because the subheading number for that 

article occurs last in numerical order as provided for in GRI 3 (c). 

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Tariff Classification 

May 2004 

As evident from the above discussion, the GRIs provide that goods must first be 

classified by heading level, and only after the appropriate heading has been 

determined, then by equal subheading levels (first by five-digit and then by six-digit 

international levels) within that heading. When considering the appropriate 

classification at a particular subheading level, no consideration should be given to any 

of the terms of any lower-level subheading (as the analysis at each subheading level 

should be conducted without consideration of the terms of any lower-level subheading 

provision). This step-by-step analysis applies without exception throughout the 

Harmonized System (and throughout any national subheading levels as found in a 

particular country’s Harmonized System-based tariff system). 

Extrinsic Interpretative Aids

In interpreting the Harmonized System, one may at times need to resort to extrinsic 

interpretative aids. Chief among them are (1) The Harmonized Commodity Description

and Coding System Explanatory Notes (Explanatory Notes) and (2) the Harmonized 

System Compendium of Classification Opinions.

(1) Explanatory Notes 

The Explanatory Notes represent the official interpretation of the Customs Cooperation 

Council (hereafter referred to as the “World Customs Organization”) on the scope of

each heading of the Harmonized System at the international level. As such, they are 

intended to be applicable at the 4-digit (heading) numerical code level, and sometimes 

at the 6-digit (subheading) numerical code level. At times, however, the Explanatory 

Notes may provide guidance at the national numerical code level (i.e., beyond the 6-

digit numerical code level) in a contracting party's tariff system. 

Although they are neither legally binding on the contracting parties to the Harmonized 

System Convention nor considered to be dispositive in the interpretation of the 

Harmonized System, the generally accepted view is that the Explanatory Notes should 

be consulted for guidance and considered as persuasive authority in interpreting the 

Harmonized System (although some countries may treat the Explanatory Notes as 

having the same legal authority as the legal text of the Harmonized System). The 

Explanatory Notes are periodically amended by the Harmonized System Committee 

(which is a committee of the World Customs Organization that is charged with 

interpreting and maintaining the Harmonized System--see discussion below). All such 

amendments to the Explanatory Notes are periodically published by the World Customs 

Organization as amending supplements to that document. 

The Explanatory Notes are published both in English and in French (which are the two 

official languages of the World Customs Organization). The most recent edition of the 

Explanatory Notes is the third edition. 

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Tariff Classification 

May 2004 

40.10 – CONVEYOR OR TRANSMISSION BELTS OR BELTING, OF VULCANISED RUBBER. 

 - Conveyor belts or belting : 

4010.11 - - Reinforced only with metal 

4010.12 - - Reinforced only with textile materials 

4010.13 - - Reinforced only with Plastics 

4010.19 - - Other 

* * * 

* * * 

Excerpt from heading 4010 of the Explanatory Notes © 2002 Customs Co-operation Council

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Tariff Classification 

May 2004 

(2) Compendium of Classification Opinions 

The Harmonized System Compendium of Classification Opinions is a collection of

decisions issued by the Harmonized System Committee. The decisions usually result

from classification problems raised by or disputes between customs administrations. 

All classification decisions issued as classification opinions by the Harmonized System 

Committee are periodically published by the World Customs Organization as amending 

supplements to the Compendium of Classification Opinions. The Compendium of 

Classification Opinions is published both in English and in French. 

Availability of the Explanatory Notes & the Compendium of Classification 

Opinions 

The Explanatory Notes and the Compendium of Classification Opinions are available for

sale by the World Customs Organization, Publications Department, Rue du Marché 30,

B 1210, Brussels, Belgium. Further information on WCO publications is available from 

the WCO web site: <www.wcoomd.org>.

The WCO Publications Department may be contacted as follows:

Telephone number: 322-209-9504 

Facsimile number: 322-209-9490 

E-mail address: Publications@wcoomd.org

Amendment and Maintenance Procedures and Dispute Settlement 

For an international tariff system to remain viable and current, mechanisms must exist 

for amending and maintaining it and for settling disputes arising from its use. The 

Harmonized System Convention provides for the amendment and maintenance of the 

Harmonized System and for the settlement of classification disputes between 

contracting parties to that convention. 

Amendment and Maintenance Procedures 

Harmonized System Committee 

As noted above, there exists a committee of the World Customs Organization that is

known as the Harmonized System Committee (“HSC”). Article 6 of the Harmonized 

System Convention establishes the HSC. The HSC is composed of representatives of 

the contracting parties to the Harmonized System Convention and members of the 

World Customs Organization who are not contracting parties to the Harmonized System 

Convention. It may also be composed of representatives of states which are not

26
Tariff Classification 

May 2004 

members of the World Customs Organization, representatives of any relevant

intergovernmental or other international organizations, and any experts whose 

participation is considered desirable. The HSC meets twice a year at the World 

Customs Organization’s headquarters in Brussels, Belgium. Questions submitted for 

consideration by the HSC are decided by vote after discussion and debate. Only 

contracting parties to the Harmonized System Convention have the right to vote. 

The HSC’s responsibilities include issuing classification decisions under the 

Harmonized System. Classification questions presented for consideration by the HSC 

are usually the result of classification problems raised by or disputes between customs 

administrations. Classification decisions require a simple majority vote. They may take

one or more of the following forms: (1) mention of the decision in the report of the 

session of the HSC (which occurs with every classification decision); (2) issuance of a 

classification opinion for inclusion in the Compendium of Classification Opinions; or (3) 

an amendment to the Explanatory Notes. 

The HSC also considers amendments to the legal text of the Harmonized System.

Such amendments require a two-thirds majority vote. All proposed amendments to the 

Harmonized System, however, must first be adopted and recommended to the 

contracting parties to the Harmonized System Convention by the Council (which is the 

executive or governing body of the World Customs Organization and is composed of 

representatives of the members of the World Customs Organization) before the 

amendments can go into effect. It should be noted, however, that a contracting party 

may stop the entering into force of an amendment recommended by the Council. This

is done by the contracting party entering a reservation against the amendment with the 

Secretary General of the World Customs Organization within six months of the date on 

which the Secretary General has notified the contracting parties of the amendment. 

Each session of the HSC is preceded by a meeting of a “working party.” That party 

examines the language of proposed amendments and classification opinions that were 

approved in principle by the previous session of the HSC. The language of all 

amendments and opinions examined by a working party are sent to the HSC for review 

and final approval. 

The United States actively participates in the sessions of the HSC. The CBP, Census 

Bureau and the U.S. International Trade Commission represent the United States at the 

sessions of the HSC. The CBP representative serves as the head of the U.S.

delegation to the HSC. 

Harmonized System Review Subcommittee 

In order to ensure that the Harmonized System continues to remain current, the 

Harmonized System Review Subcommittee (“RSC”) was created as a subcommittee of 

the HSC. The RSC is responsible for periodically reviewing the Harmonized System 

and proposing amendments to the legal text that reflect changes in technology and in

27
Tariff Classification 

May 2004 

patterns of international trade. The RSC is composed of the same representatives as

the HSC (see above discussion). As with the HSC, the RSC meets twice a year at the 

World Customs Organization’s headquarters in Brussels, Belgium. 

The RSC works by consensus. If no consensus can be reached on a particular matter, 

then the differing views with their supporting rationales are reported to the HSC. All 

amendments proposed by the RSC must be referred to the HSC for approval. Those 

amendments approved by the HSC, as indicated above, must still be adopted and

recommended to the contracting parties to the Harmonized System Convention by the 

Council before they can go into effect. 

The United States actively participates in the sessions of the RSC. The CBP, Census 

Bureau and the U.S. International Trade Commission represent the United States at the 

sessions of the RSC. The U.S. International Trade Commission representative serves

as the head of the U.S. delegation to the RSC. 

Scientific Subcommittee 

The HSC is often assisted in its technical work by the Scientific Subcommittee (“SSC”). 

The SSC is an advisory body of the World Customs Organization for questions involving 

chemical or other technical or scientific matters. It is principally composed of laboratory 

personnel from member administrations. The SSC assists the HSC by providing 

technical advice on questions the HSC has referred to it. The SSC usually meets once

a year at the World Customs Organization’s headquarters in Brussels. The United 

States actively participates in the sessions of the SSC. The CBP represents the United 

States at the sessions of the SSC. 

Secretariat and Nomenclature & Classification Sub-Directorate 

The World Customs Organization has a staff known as the “Secretariat.” It consists of

permanent personnel and experts recruited from member administrations (who are 

appointed for set terms). Nomenclature and classification matters are handled within 

the Secretariat by the “Nomenclature and Classification Sub-Directorate” of the Tariff 

and Trade Affairs Directorate. Its duties include organizing the meetings of the HSC,

RSC and SSC (which includes preparing the working documents and reports for the 

meetings) and providing informal advice to customs administrations on the Harmonized 

System classification of merchandise. 

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Tariff Classification 

May 2004 

Dispute Settlement 

Article 10 of the Harmonized System Convention sets forth the procedures for the 

settlement of classification disputes between contracting parties. Under Article 10,

parties are initially required to attempt to settle the matter between themselves. When 

attempting to so settle such a dispute, the parties may seek the informal views of the 

World Customs Organization's Secretariat. 

If the parties cannot resolve the dispute through bilateral discussions, then the matter 

may be submitted for a decision by the HSC. Unless the parties involved agree 

otherwise, a classification decision by the HSC is not legally binding on the parties. 

Disputes may also be referred by the HSC to the Council which will make

recommendations in conformity with item (e) to Article III to the Convention establishing 

the Customs Cooperation Council.

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Tariff Classification 

May 2004 

LIST OF COUNTRIES, TERRITORIES AND CUSTOMS OR ECONOMIC 

UNIONS USING THE HARMONIZED SYSTEM

Situation as of 28 November 2003 

(Total 196) 

Notes : 

+ Acceptance (i.e., Contracting Party to the Harmonized System Convention). 

x Indicates application only.

+x Some Members are Contracting Parties to the Harmonized System Convention.

Albania ...................................... x Greece....................................... + Papua New Guinea .................. x

Algeria ...................................... + Grenada .................................... x Paraguay .................................. x

Andorra...................................... x Guatemala ................................ x Peru .......................................... + 

Angola ....................................... x Guinea ...................................... + Philippines ................................ + 

Antigua & Barbuda ................... x Guinea Bissau ........................... x Poland ...................................... + 

Argentina .................................. + Guyana ..................................... x Polynesia (French Terr.) ......... x

Armenia ..................................... x Haiti .......................................... + Portugal .................................... + 

Australia .................................... + Honduras .................................. x Qatar ......................................... x

Austria ...................................... + Hong Kong, China..................... x Romania ................................... + 

Azerbaijan.................................. + Hungary .................................... + Russia ....................................... + 

Bahamas .................................. x Iceland ...................................... + Rwanda .................................... + 

Bahrain ..................................... + India .......................................... + Saint Kitts and Nevis ................ x

Bangladesh ............................... + Indonesia .................................. + Saint Lucia ................................ x

Barbados ................................... x Iran ........................................... + Saint Pierre and Miquelon 

Belarus ...................................... + Ireland ....................................... + (French Terr.) .......................... x

Belgium...................................... + Israel ......................................... + Saint Vincent and 

Belize......................................... x Italy ........................................... + the Grenadines ........................ x

Benin ......................................... x Jamaica .................................... x Samoa ....................................... x

Bermuda.................................... x Japan ........................................ + Saudi Arabia ............................. + 

Bhutan ....................................... x Jordan........................................ + Senegal .................................... + 

Bolivia........................................ + Kazakhstan................................ x Serbia and Montenegro............. + 

Botswana................................... + Kenya ....................................... + Sierra Leone ............................. x

Brazil.......................................... + Kiribati........................................ x Singapore ................................. x

Brunei Darussalam.................... x Korea (Rep.) ............................. + Slovakia .................................... + 

Bulgaria ..................................... + Kuwait ....................................... + Slovenia .................................... + 

Burkina Faso ............................. + Kyrgyzstan................................. x Solomon Islands ....................... x

Cambodia .................................. + Latvia ........................................ + South Africa .............................. + 

Cameroon.................................. + Lebanon .................................... + Spain ........................................ + 

Canada...................................... + Lesotho ..................................... + Sri Lanka .................................. + 

Cape Verde .............................. x Liberia........................................ x Sudan ....................................... + 

Central African Republic ........... + Libyan Arab Jamahiriya ............ + Suriname ................................... x

Chad ......................................... + Liechtenstein ............................ x Swaziland ................................. + 

Chile ......................................... x Lithuania ................................... + Sweden ..................................... + 

China ......................................... + Luxembourg ............................. + Switzerland ............................... + 

Colombia ................................... + Macau, China ............................ x Syrian Arab Republic................. x

Comoros ................................... x Madagascar .............................. + Tajikistan .................................. x

Congo (Dem. Rep.) ................... + Malawi ...................................... + Tanzania ................................... x

Congo (Rep.) ............................. x Malaysia ................................... + Thailand .................................... + 

Cook Islands ............................. x Maldives .................................... + The Former Yugoslav Republic 

Costa Rica ................................ x Mali ........................................... + of Macedonia ........................... + 

Côte d'Ivoire ............................. + Malta ......................................... + Togo ......................................... + 

Croatia ...................................... + Marshall Islands ........................ x Tonga ....................................... x

Cuba ......................................... + Mauritius ................................... + Trinidad and Tobago ................ x

Cyprus ...................................... + Mauritania.................................. + Tunisia ...................................... + 

Czech Republic ........................ + Mexico ...................................... + Turkey ....................................... + 

Denmark ................................... + Micronesia ................................. x Turkmenistan............................. x

Djibouti....................................... x Mongolia ................................... + Tuvalu ....................................... x

Dominica ................................... x Morocco .................................... + Uganda ..................................... + 

Dominican Republic .................. x Mozambique ............................. x Ukraine ..................................... + 

Ecuador .................................... x Myanmar ................................... + United Arab Emirates ............... + 

Egypt ........................................ + Namibia ................................... x United Kingdom ........................ + 

El Salvador ............................... x Netherlands .............................. + United States ............................ + 

Equatorial Guinea ..................... x Nepal ........................................ x Uruguay .................................... x

Eritrea........................................ + New Caledonia (French Terr.) .. x Uzbekistan................................. + 

Estonia ...................................... + New Zealand ............................ + Vanuatu .................................... x

Ethiopia...................................... + Nicaragua ................................. x Venezuela ................................. + 

Fiji ............................................. + Niger ......................................... + Viet Nam ................................... + 

Finland ...................................... + Nigeria ...................................... + Wallis and Futuna 

France ...................................... + Niue .......................................... x (French Terr.) .......................... x

Gabon ....................................... + Norway ..................................... + Yemen ....................................... + 

Gambia...................................... x Oman......................................... x Zambia ...................................... + 

Georgia...................................... x Pakistan .................................... + Zimbabwe ................................. + 

Germany ................................... + Palau ......................................... x EC ............................................. + 

Ghana ....................................... x Panama .................................... + Andean Community (CAN)........+x

30
Tariff Classification 

May 2004 

Caribbean Community

(CARICOM) ..............................+x

Commonwealth of the Independent 

States (CIS) ..............................+x

Economic and Monetary

Community of Central Africa 

(CEMAC) .................................+x

Economic Community of Western 

African States (ECOWAS) .......+x

Gulf Co-operation Council(GCC)+x

Latin American Integration 

Association (LAIA)....................+x

Southern Cone Common Market

(MERCOSUR) ...........................+x

West African Economic and 

Monetary Union (UEMOA) .......+x

31
HARMONIZED TARIFF SCHEDULE OF THE UNITED STATES (HTSUS) 

The United States, in implementing its obligations under the Harmonized System 

Convention, adopted and incorporated into its national customs tariff system the “core” 

Harmonized System. As indicated above, the U.S. customs tariff system is known as

the Harmonized Tariff Schedule of the United States (“HTSUS”). The HTSUS went into

effect on January 1, 1989, pursuant to section 1204 of the Omnibus Trade and 

Competitiveness Act of 1988 (Public Law 100-418, August 23, 1988) (19 U.S.C.§ 3004) 

and Presidential Proclamation 5911 (November 19, 1988) (53 Fed. Reg. 47413,

November 22, 1988). It replaced the Tariff Schedules of the United States (which had 

been in effect since August 31, 1963). Merchandise imported into the United States is 

classified under the HTSUS. The HTSUS is administered by the CBP. 

HTSUS Structure 

In adopting and incorporating the Harmonized System, the legal text of the HTSUS 

consists of (1) the General Notes (which contain information relating to matters such as

the territory covered by the schedule, terminology used in the schedule, special tariff 

programs, and the like); (2) the General Rules of Interpretation; (3) the Additional U.S.

Rules of Interpretation (see discussion below); (4) all product categories set forth in 22 

sections and 99 chapters that are designated by 4-digit, 6-digit, and 8-digit code 

numbers together with tariff rates and other treatment and Harmonized System section

and chapter notes and Additional U.S. Notes (which are legal notes that provide 

definitions or information on the scope of the pertinent provisions or set additional 

requirements for classification purposes); and (5) appendices for certain chemicals, 

pharmaceuticals, and intermediate chemicals for dyes. The above-mentioned items are 

considered to be statutory provisions of law for all purposes. See Sections 1204(a) and

1204(c) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. § 3004). 

In addition to the above-mentioned items, also included in the HTSUS, but not part of 

the legal text, are the statistical annotations, notes, annexes, suffixes, units of quantity,

and other material formulated under section 484(f) of the Tariff Act of 1930 (19 U.S.C. § 

1484 (f)) as well as the table of contents, footnotes, index, and other matters inserted 

for ease of reference. 

As discussed above, chapters 98 and 99 were reserved in the Harmonized System, at 

the international level, for national use by individual countries in the coding of provisions 

other than according to the terms of the Harmonized System legal text (or 

nomenclature). Section XXII of the HTSUS consists of those two chapters. Chapter 98 

contains special classification provisions permitting, in special circumstances, the duty 

free entry or partial duty free entry of goods that would otherwise be subject to duty. On 

the other hand, chapter 99 contains provisions that reflect legislation and executive and 

administrative actions pursuant to duly constituted authority under which (1) one or 

more of the provisions of chapters 1 through 98 are temporarily amended or modified or
Tariff Classification 

May 2004

(2) additional duties or other import restrictions as imposed by, or pursuant to, collateral 

legislation.

* * * 

Excerpt from heading 4010 of the Harmonized Tariff Schedule of the United States (HTSUS) 

The tariff and tariff-related provisions (e.g., numerical codes and articles descriptions) of 

the HTSUS are presented in the body of the schedule in a tabular format containing

several columns (see above except from heading 4010 of the HTSUS). In those 

columns are contained the headings, subheadings, statistical annotations, article 

descriptions, units of quantity and rates of duty. The first column is entitled 

“Headings/Subheadings.” This column contains the 4-digit, 6-digit and 8-digit numbers 

assigned to the class of goods described in the third column (i.e., article descriptions). 

The 4-digit number is defined as a “heading,” and the 6-digit and 8-digit numbers are 

defined as “subheadings.” As indicated above, the 4-digit and 6-digit numbers are part

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May 2004

of international Harmonized System whereas the 8-digit number is part of the national 

HTSUS. The legal text of the HTSUS extends only up to the 8-digit level. Tariff-rate 

lines are found only at the 8-digit level or line. 

The second column is entitled “Stat. Suffix” for “Statistical Suffix.” Some tariff-rate lines 

are annotated to permit the collection of trade data on narrower classes of merchandise. 

This is done by the addition of two or more digits to the 8-digit legal numerical code. 

The result is a 10-digit “statistical-reporting number.” If no two-digit annotations exist for

a tariff-rate line, then two additional zeroes are added onto the 8-digit legal numerical 

code. All merchandise falling within the 10-digit statistical-reporting numbers of a 

particular 8-digit legal provision receives the same rate of duty as provided for in that 8-

digit provision. The 10-digit statistical-reporting numbers are for the collection of 

statistical data only and are not part of the legal text of the HTSUS (and thus cannot be 

cited as authority for the classification of merchandise). 

The third column is entitled “Article Description.” Within this column are detailed

descriptions of goods falling under each heading, subheading, and statistical-reporting

number. As indicated below, goods are classified under a particular heading or

subheading by application of the GRIs, and in some instances, by application of the 

Additional U.S. Rules of Interpretation. 

The fourth column is entitled “Unit of Quantity.” Under this column is the unit of

measure in which goods are to be reported for statistical purposes. These units are 

administratively determined under section 484(f) of the Tariff Act of 1930 (19 U.S.C. § 

1484(f)). These same units may also be used to assess rates of duty for particular 

goods. Also, in some instances, two or three different figures in different units must be 

reported. The second unit of quantity in such instances is frequently used to administer 

a measure regulating imports (e.g., quotas). If the letter “X” appears in this column, only

the value of the shipment must be reported. 

The final three columns appear together under a superior heading entitled “Rates of 

Duty.” The rates of duty in that column apply to goods imported into the customs 

territory of the United States (which is stated in HTSUS General Note 2 to include “only

the States, the District of Columbia and Puerto Rico”). The column designated number

1 is divided into two subcolumns: “General” and “Special.” Under the General 

subcolumn are rates of duty for countries qualifying for most-favored-nation, or normal 

trade relations (“NTR”) status. Most goods imported into the United States receive the 

general rate of duty. 

Under the Special subcolumn are found the rates of duty for certain preferential tariff 

programs (which are designated by alphabetic symbols and discussed in HTSUS 

General Note 3). The preferential rates afforded under these programs are generally

designed to encourage economic stability and development in certain developing

countries (e.g., Caribbean Basin Initiative); to promote trade in a particular industry 

(e.g., the automotive industry through the United States-Canada Automobile 

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Tariff Classification 

May 2004

Agreement); or to permit market integration through free trade areas (e.g., North 

American Free Trade Agreement). 

The rates of duty in column 2 apply to products, whether imported directly or indirectly,

of certain countries and areas designated in HTSUS General Note 3. The countries and 

areas listed in General Note 3 are ones to whose goods the United States has decided 

not to extend NTR status. The rates of duty under column 2 are generally substantially 

higher than the general or NTR rates of duty under column 1. 

Interpretation of the HTSUS 

The tariff classification of merchandise under the HTSUS is governed by the principles

set forth in the GRIs (and applied as discussed above) and, in the absence of special 

language or context which requires otherwise, then by the “Additional U.S. Rules of 

Interpretation”: 

Additional U.S. Rules of Interpretation 

1. In the absence of special language or context which otherwise 

requires: 

(a) a tariff classification controlled by use (other than actual 

use) is to be determined in accordance with the use in the United

States at, or immediately prior to, the date of importation, of goods of 

that class or kind to which the imported goods belong, and the 

controlling use is the principal use; 

(b) a tariff classification controlled by the actual use to which 

the imported goods are put in the United States is satisfied only if

such use is intended at the time of importation, the goods are so 

used and proof thereof is furnished within 3 years after the date the 

goods are entered;7

(c) a provision for parts of an article covers products solely or

principally used as a part of such articles but a provision for “parts”

or “parts and accessories” shall not prevail over a specific provision 

for such part or accessory; and

(d) the principles of section XI regarding mixtures of two or 

more textile materials shall apply to the classification of goods in

any provision in which a textile material is named. 

 

 7 For the general conditions that must be satisfied when the tariff classification of a product is 

controlled by the “actual use” of the product, see 19 CFR §§ 10.131 to 10.139. 

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May 2004

As indicated previously, the GRIs and the Additional U.S. Rules of Interpretation are 

part of the legal text of the HTSUS and are considered to be statutory provisions of law 

for all purposes. See Sections 1204(a) and 1204(c) of the Omnibus Trade and 

Competitiveness Act of 1988 (19 U.S.C. § 3004). 

Rates of Duty

All goods imported into the United States are subject to duty or duty free entry in 

accordance with their classification in the HTSUS. There are three types of rates of

duty that may be assessed on goods imported into the United States: ad valorem,

specific, or compound (or mixed). An ad valorem rate of duty is a percentage of the 

dutiable or customs value of the merchandise. (This is the rate of duty most often 

applied in the HTSUS.) A specific rate of duty is a specified amount per unit of weight

or other measure of quantity (e.g., 10 cents per pound or 5 cents per dozen). Finally, a 

compound (or mixed) rate of duty is a combination of both an ad valorem rate of duty 

and a specific rate of duty (e.g., 5 percent ad valorem plus 10 cents per pound). 

Maintenance of the HTSUS 

In order to remain viable and current, legal procedures exist for modifying the HTSUS

under the Omnibus Trade and Competitiveness Act of 1988 (“OTCA”). Under the 

OTCA, the President is authorized to proclaim modifications to the HTSUS as are

necessary or appropriate (which includes modifications made on the recommendation of 

the U.S. International Trade Commission as indicated below). See sections 1204(b) 

and 1206(a) of the OTCA (19 U.S.C. §§ 3004, 3006). These modifications are 

considered to be statutory law for all purposes. See section 1204(c) of the OTCA (19 

U.S.C. § 3004). As part of the modification process, the U.S. International Trade 

Commission (“ITC”) is charged with the responsibility of keeping the HTSUS under 

continuous review and periodically recommending to the President amendments that 

have been recommended by the World Customs Organization (see above discussion on 

amending the Harmonized System) or modifications that the ITC believes are necessary

or appropriate. See section 1205 of the OTCA (19 U.S.C. § 3005). Additionally, the 

ITC is charged with the responsibility of compiling and publishing, at appropriate

intervals, and keeping up to date, the HTSUS and related materials. See section 1207 

of the OTCA (19 U.S.C. § 3007). Pursuant to this responsibility, the ITC periodically

issues new editions of the HTSUS (as well as supplements as are necessary). 

AVAILABILITY OF THE HTSUS IN PAPERBACK AND CD-ROM

Copies of the HTSUS are available for sale in paperback and on CD-ROM by the U.S. 

Government Printing Office: <www.gpo.gov>. 

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Tariff Classification 

May 2004

AVAILABILITY OF THE HTSUS ON THE INTERNET

The HTSUS is available on the U.S. International Trade Commission’s website: 

<www.usitc.gov> or through a link from the CBP’s website: <www.cbp.gov>. 

AVAILABILITY OF CLASSIFICATION RULINGS ISSUED BY THE CBP 

Administrative classification rulings issued by the CBP under the HTSUS are available 

free of charge on the CBP’s Customs Rulings Online Search System (CROSS) as 

located on the CBP’s website:<www.cbp.gov>. 

PRE-IMPORTATION (ADVANCE) CLASSIFICATION RULINGS 

As explained in the introduction, it is now the responsibility of the importer of record to 

classify and value the goods using “reasonable care.” In order to meet the reasonable 

care requirement, a person may seek an administrative ruling from the CBP. 

Under Part 177 of title 19 of the Code of Federal Regulations (19 CFR Part 177), 

interested persons may obtain a binding tariff classification ruling on prospective 

importations into the United States under chapters 1 through 97 of the HTSUS by

submitting a written request to: 

Director, National Commodity Specialist Division 

U.S. Bureau of Customs & Border Protection 

 One Penn Plaza, 10th Floor 

 New York, NY 10119 

The ruling will be binding at all ports of entry unless modified or revoked by the CBP’s

Office of Regulations and Rulings, pursuant to 19 U.S.C. §1625. 

Any person intending to export merchandise to the United States or to import

merchandise into the United States may seek a pre-importation ruling from the CBP. 

The following information must be submitted as part of a pre-importation ruling request: 

• The names, addresses and other identifying information of all interested parties (if

known) and the manufacturer identification code (if known). 

• The name(s) of the port(s) in which the merchandise will be entered (if known). 

• A description of the transaction, for example, a prospective importation of

(merchandise) from (country). 

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Tariff Classification 

May 2004

• A statement that there are, to the best of the exporter’s or importer’s knowledge, no 

issues concerning the commodity for which a ruling is sought pending before the 

CBP (including by any CBP field office or at any port of entry) or before any court 

(including the U.S. Court of International Trade and the U.S. Court of Appeals for the 

Federal Circuit). 

• A statement indicating whether classification advice has been previously sought

from the CBP concerning the commodity for which a ruling is sought, and if so, then 

from whom and what advice was rendered, if any. 

Ruling requests must contain sufficient information to enable the CBP to determine the 

proper tariff classification of the merchandise. Accordingly, ruling requests should 

include the following information: 

• A complete and detailed written description of the goods. Samples (if practical), list

of ingredients and percentages thereof, sketches, diagrams, or other illustrative 

material should be submitted with the request if useful in supplementing the written 

description.

• Cost breakdowns of component materials or parts and their respective quantities

shown in percentages of the goods, if possible. 

• A description of the principal use of the goods, as a class or kind of merchandise, in

the United States. 

• Information as to the commercial, scientific, technical or common name or 

designation of the merchandise (or as otherwise may be applicable). 

• Any other information or materials that may be pertinent or required for classifying 

the merchandise. 

Individual ruling requests must be limited to a maximum of 5 merchandise items which 

all must be of the same class or kind (e.g., a request concerning textile articles may not 

include items such as footwear). 

FOIA AND INFORMATION SUBMITTED FOR A RULING REQUEST 

As a general rule, no part of a ruling is deemed to constitute privileged or confidential 

commercial or financial information or trade secrets unless confidentially was requested 

and granted as provided for in 19 CFR Part 177. Pursuant to 19 U.S.C. § 1625, rulings

are published electronically (see below). Information submitted to the CBP as part of a 

ruling request may be disclosed or withheld in accordance with the provisions of the 

Freedom of Information Act, as amended. See 5 U.S.C. § 552 and 19 CFR Part 177. 

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Tariff Classification 

May 2004

ADMINISTRATIVE REVIEW OF PRE-IMPORTATION RULINGS 

A recipient of a pre-importation ruling who disagrees with the decision contained in the 

ruling may seek an administrative review of the decision from the Director, Commercial 

Rulings Division, Office of Regulations and Rulings (Mint Annex), U. S. Bureau of

Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington, D.C. 

20229. A request for an administrative review of a decision contained in a preimportation ruling must be in writing and must set forth the basis for disagreement with 

the decision and provide all information and materials necessary to conduct a proper

and complete review. 

POST-IMPORTATION REVIEW PROCEDURES 

After importation of the merchandise and liquidation of the entry, one may seek an 

administrative review of a classification decision by the CBP by protesting the decision 

to the CBP. A protest will result in the decision being internally reviewed by the CBP at 

a higher level of authority than the level at which the decision was originally rendered. If 

not satisfied with the decision resulting from a protest, one may seek judicial review of 

the decision by the United States Court of International Trade (www.cit.uscourts.gov). If 

not satisfied with the decision by the United States Court of International Trade, one 

may seek review of the decision through an appeal to the United States Court of 

Appeals for the Federal Circuit (www.fedcir.gov). Finally, if not satisfied with the

decision of the United States Court of Appeals for the Federal Circuit, one may request

a review of the decision by the United States Supreme Court

(www.supremecourtus.gov), which is the final court of review at the federal level in the

United States. 

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Tariff Classification 

May 2004

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Tariff Classification 

May 2004

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Tariff Classification 

May 2004

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

42
Tariff Classification 

May 2004

43

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov