01/09/2019 Understanding the United States Harmonized Tariff Schedule

Understanding the United States Harmonized Tariff Schedule (USHTS)

Approved for 2 CCS/CES/MES Credits

Presented by

Norman Harris, III

Licensed Customs Broker and Certified Customs Specialist

Learn or review how to use the USHTS as a tool for classification and duty estimation. We will cover the General Rules of Interpretation, General notes, Chapter notes and headings.

As part of the entry process, goods must be classified. 19 CFR 152.11

Under 19 U.S.C. 1484, the "importer of record" under paragraph (2)(B), either in person or by an agent authorized by the party in writing, shall, using reasonable care by filing with the Customs Service the declared value, classification and rate of duty applicable to the merchandise.

Prior to the Customs Modernization Act enacted on December 8, 1993, it was CBP’s responsibility to “classify” imported goods.  Classifying goods is for duty purposes and determining whether the goods are subject to quotas, restraints, embargoes or other restrictions.  CBP is now responsible for the final classification and valuation of the goods by a process called “liquidation” of the entry.

Under 19 CFR 177 an importer may request a binding administrative ruling prior to importing.

This course is taught by Norman W. Harris, III, a Licensed Customs Broker and Certified Customs Specialist. He has been a licensed Customs Broker since 1989 and Certified Compliance Manager. He is also a past president of the LACBFFA.

Sponsorships are available!

Registration begins at 8:30 a.m.