Its staff of 248 consists mainly of attorneys and specialists in commodity classification. ORR informs the trade community primarily through its rulings, which affect the duty an importer will pay. These rulings advise importers on how they can be in compliance with Customs' laws, and help importers make marketing and pricing decisions by providing information on the cost of importing their goods. For example, ORR's prospective classification rulings give both the requesting importer and importers of similar goods vital information to help them determine the amount of duties and fees they will be charged when they eventually enter their merchandise at a port. Customs officers, at any port, will accept the merchandise under the classification contained in the ruling.
Importers can use duty information to help weigh whether to import a new line of merchandise.
ORR also handles importers' applications for further review protesting the duties they have paid. For example, an importer who believes he or she has been charged too much duty by a Customs port official can protest the official's decision on the duty owed. Also, a Customs port inspector deciding whether to seize a shipment for a Customs law violation can call ORR for guidance on the law and policy regarding the classification, value, admissibility, entry, and detention or seizure of merchandise. Because of this additional responsibility, importers are relying more than ever on ORR's rulings and educational activities. Under the act, importers are expected to use reasonable care to enter, classify, and value imported merchandise and submit any information necessary for Customs to properly assess duties.