Classification

Goods imported into the United States must be properly classified in accordance with the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification determines the admissibility of goods, the rate at which duty is paid, the applicability of import restrictions and the availability of reduced duty or duty free treatment under special tariff preference programs.

The HTSUS includes over 10,000 provisions, intended to describe every conceivable imported product. Our firm pursues the optimal tariff classification for merchandise that is described by multiple overlapping provisions. Our lawyers routinely provide guidance in determining:

  • The most favorable duty rate available.
  • The availability of special tariff programs that eliminate, reduce, or defer duties.
  • The applicability of import restrictions, quotas, or special licensing requirements.
  • The applicability of antidumping or countervailing duties.
  • The applicability of special labeling or marking rules.
  • The availability of product modifications that may result in a lower rate of duty or more beneficial tariff treatment.

Because the HTSUS is based on international nomenclature, our firm can also assist clients in determining the appropriate tariff classification of products that will be shipped to other countries. In these instances, we coordinate with foreign counsel to provide the same information and planning assistance that we offer for goods being shipped to the United States.

The Firm is also available to assists clients in drafting and securing the passage of legislation to amend tariff schedules and obtain favorable duty benefits. See Legislation