Doing Your Duty

$95.00

HTSUS & Schedule B. As part of the import and export process, goods must be “classified” in the Harmonized Tariff Schedule of the United States (or Schedule B) and their customs value must be determined. It is the responsibility of the importer of record to use “reasonable care” to “enter,” “classify” and “value” the goods and provide any other information necessary to enable U.S. Customs and Border Protection to assess the correct duties, collect accurate statistics, and determine whether all other applicable legal requirements are met.

Description

ISBN-10: 1-891249-85-1
Last Updated: 2025

Overview

As part of the import entry process, goods must be “classified” in the Harmonized Tariff Schedule of the United States and their customs value must be determined. It is the responsibility of the importer of record to use “reasonable care” to “enter,” “classify” and “value” the goods and provide any other information necessary to enable U.S. Customs and Border Protection to assess the correct duties, collect accurate statistics, and determine whether all other applicable legal requirements are met. Likewise U.S. exporters have a due diligence obligation to report Schedule B codes or their HTS equivalents as part of the shipper’s electronic export information filing.

Doing Your Duty HTS book will cover the following:

The Harmonized System Convention
Overview of the Harmonized Tariff Schedule of the United States
The Export Schedule B
The Classification Process
Extrinsic Interpretive Aids
Duty Determination
General Notes
The Mechanics of Classification, Documenting the Process

Learn about our Tariff Classification Workshop

Classification Workshop for import, export, FTA determination & clarification on Section 301 and Section 232. Critical information is not only for duty purposes but also to determine whether goods are subject to quotas, restraints, embargoes, or other restrictions.