5.1 Classification
CBP supports importers by providing a number of online documents to guide classification. The overall body of knowledge is the Code of Federal Regulations Title 19 Customs Duties, which is published by the United States International Trade Commission. This multi-volume document is published about once a year with changes and clarifications published frequently in The Federal Register.
Another source of changes come from CBP Bulletins which are published weekly.
The coding scheme and rules for classifying articles are published in the "Harmonized Tariff Schedule of the United States" (referred to as the HTS Schedule.) This book is about 25 lbs., 7 inches thick and costs ~$100+... and is online for free!
The government also supports Q&A about specific goods through rulings which are published in a searchable database: "Customs Rulings Online Search System (CROSS)". This is covered on the "Rulings" page on this site.
Classification (what "it" is)
"Classification" is based on the "essence" of an article. "Essence" is the intrinsic nature or indispensable quality of something, which determines its character. This sounds a bit legalistic - and it is. The process of classifying or coding determines, among other things, duties to be paid (US revenues) and the right to enter goods (some articles may be excluded like certain weapons, poisons and animals or there may be quotas limiting the amount of "it" allowed into the USA.)
Generalized Rules of Interpretation (GRI)
The GRI and the Additional US Rules of Interpretation are at the front of HTS Schedule. These rules describe how to think about the articles being coded and how to apply the rest of the schedule in classifying goods. The GRI and additions are a page+ of intense reading but well worth it when the articles get complex.
General Notes
The next section of the HTS Schedule provides information on units of measure and other abbreviations (country and port codes are at the end the book.) This is also the place that special programs are described such as the Generalized System of Preferences and NAFTA; countries and regions getting special treatment like "Duty Free".
Headings are King
Pinciple 1 of the GRI states that the 4 number headings in the HTS Schedule must be the primal and primary reference for classifying articles. Everything else at higher levels like section and chapter tiles are there to help find the headings. Subheadings, are to be used only after you have picked a heading. This means that headings define the article.
For example: "Chapter 39 - PLASTICS AND ARTICLES THEREOF" is there to help you get to heading "3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:". This heading precedes "3924.90.2000 - Picture frames". If you searched the subheadings first, you might find "Picture frames" in a number of other headings... misleading at least and potentially wrong!
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