The ultimate receiver of goods may have an interest in the HTS code designation. This is obvious when they engage in direct importing and are the legal "importer of record". In those cases if HTS coding and associated duty errors are made, customers may pursue "relief" from the seller but by law there is no indemnification from the US government!

Customers may also have interest in HTS codes because they indicate the type of goods. For example any HTS code starting with "44" (wood product) has legal tracking and reporting ramifications; coding may indicate goods are associated with specific social programs like emerging nation textile workers.