C6.1u—Introduction to U.S. Customs Tariff (HTSUS) Classification

Subscriber price: $90.00, Non-subscriber price: $115.00
Estimated total study time: 5 hours 50 minutes

This course is the first in a series of courses that breakdown the training offered in C6u—U.S. Customs Tariff (HTSUS) Classification Basics. This course covers the structure of the HTSUS, a strategy for classification and the importance of getting classification right the first time. It can be used as a brush up on how to read the tariff or a precursor to the study of the General and Additional Rules of Interpretation (GRIs)

Note: There are no GRI's taught in this course.

Introduction to the HTSUS (C6.1u)

The Harmonized Tariff Schedule of the United States (HTSUS) is subdivided into various elements which together form the structure of the nomenclature. In order to perform accurate classification it is essential to understand the relation between the elements. These elements are sections, chapters, subchapters, headings, subheadings, and notes. This first lesson deals with the general overall structure, and the breakdown by sections.

(Estimated study time: 1 hour 4 minutes)

Introduction
Background of the Harmonized System
- Reasons for Global Harmonization
- The Core Classification System
- Periodic Harmonized System Updates
Overview of the U.S. Classification System
- Adoption and Administration of the Harmonized System in the U.S.
- Maintenance of the HS and the HTSUS
- The U.S. Nomenclature System
- U.S. Tariff Classification Determines Duty and Taxes
- The Importer is Ultimately Responsible for Proper Classification
- Most Commodities are Classifiable
How Important is it to Get the Right Classification?
Responsibility for Classification of Imported Goods
Basis for the HTSUS
The HTSUS is Divided into Sections

HTSUS Framework

This lesson continues with the breakdown of the HTSUS by chapters, headings and subheadings. Also available for download in this module is a unique Chapter and Heading listing that is not commercially available. This document allows a quick glance at the whole HTSUS condensed into less than 30 pages.

(Estimated study time: 52 minutes)

Introduction
The HTSUS is Divided into Sections
Sections are Divided into Chapters
Chapter and Heading Listing to the Rescue
Chapters 1–97
Special and Temporary U.S. Classification Provisions: Chapters 98 and 99
Chapters are Divided into Headings
Some Headings are Organized into Subchapters
Headings are Divided into Subheadings
Subheadings are not born equal!
Example of One-tab Subheading
Example of a Two-tab Subheading
Parts of the Tariff Number beyond Six Digits

HTSUS Section and Chapter Notes

The next important thing to consider when determining the correct classification of an article are the section, chapter and subheading notes. Notes hold the key to exclusions and definition of terms.

(Estimated study time: 52 minutes)

Introduction
Section Notes, Chapter Notes and Subheading Notes
- Defining and Refining Classification Choices
Exclusions from Classification in Section and Chapter Notes
Definitions of Goods or their Composition in Section and Chapter Notes
Subheading Notes are Shown After Section and Chapter Notes
- Subheading Notes are Strictly for Classification at the Subheading Level
- Subheading Notes that Apply to a Chapter
- Subheading Notes that Apply to the Whole Section

HTSUS Subheading Notes and More (C6.1u)

We continue our study of the HTSUS notes which provide important information on inclusion or exclusion of goods from certain tariff items and definition of terms. Then we will discuss a method of practical application of the notes to headings and subheadings.

(Estimated study time: 1 hour 17 minutes)

Introduction
Subheading Notes are Shown After Section and Chapter Notes
- Subheading Notes are Strictly for Classification at the Subheading Level
- Subheading Notes that Apply to a Chapter
- Subheading Notes that Apply to the Whole Section
Practical Application of Notes
General Statistical Notes
Additional U.S. Section and Chapter Notes
Other Statistical Notes Throughout the HTSUS
Additional Information Found in the HTSUS
- HTSUS Change Record
- Preface to the HTSUS
- Notice to Exporters
- China Tariffs
- Appendices to the HTSUS
- Statistical Annexes to the HTSUS
- Alphabetical Index to the HTSUS and the Online Search Function

HTSUS Language and Punctuation (C6.1u)

Apart from the very structure of the Harmonized Tariff Schedule of the United States (HTSUS), classifying involves the knowledge of the meaning of some Latin expressions, attention to punctuation, and awareness of the language of the HTSUS.

(Estimated study time: 54 minutes)

Introduction
Visible and Invisible Elements of the HS
Technical Language and Vocabulary
Latin Expressions in the HS Represent Specific Concepts
Punctuation in the Harmonized System Influences Meaning
Use of the Semi-Colon in the Harmonized System
Interpreting the Harmonized System When the Comma is Used

Strategy for HTSUS Classification (C6.1u)

After learning the theory of the HTSUS, the next step is to put it all together to make it work as a coherent ensemble. This is where we define some common pitfalls and discuss irregular situations. How goods are presented is a big part of determining the correct classification. The use and purpose of the good is also an important factor. We will discuss these and show that even when all the facts are given, the outcome can still be subjective.

(Estimated study time: 51 minutes)

Introduction
A Global Classification Strategy
A Tip on Searching for the Proper Heading
Conducting a Classification Inquiry
Factors Influencing Classification
Description of Goods from the Commercial Invoice
Seeing Goods "as Presented"
Classification Can be Subjective in Spite of the Notes
Reusable Packing Material
Overview of the Available Classification Reference Material