• Principles of Classification; Export and Import

• Principles of Valuation; Export and Import

• Principles of NAFTA and Other FTAs

• Principles of Import Audit

Preview from:

Table of Contents

Excerpt 1

Table of Contents
INTERNATIONAL TRADE: Export/Import Classification
Chapter 1
IMPORT PROCEDURES
Import Requirements
Arrival of goods
Formal vs. Informal Entry
Formal Entry of Goods
Other Types of Entry
Classification
Determining Admissibility/Customs Examination of Goods
Protest
Mail Shipments
Restricted Merchandise
Foreign Assets Control
Publications
Ports of Entry
Common Errors found on previous Customs audits:
References
Classification Red Flag Indicators
General Rules of Interpretation
ADDITIONAL U.S. RULES OF INTERPRETATION

Chapter 2
INTRODUCTION - CLASSIFICATION
Harmonized Commodity Description and Coding System History and Development
Customs Regulations Citations
Harmonized System Structure
I. TERMS
II. Coding of the Harmonized System
III. STRUCTURE OF HS TARIFF
IV. Section and Chapter Notes

Chapter 3
Classification
I. Introduction
II. GENERAL RULE OF INTERPRETATION NO. 1

Excerpt 2

II. GENERAL RULE OF INTERPRETATION NO. 1 (GRI 1) (Very Important RULE*)

THE TITLES OF SECTIONS, CHAPTERS AND SUB-CHAPTERS ARE PROVIDED FOR EASE OF REFERENCE ONLY;
FOR LEGAL PURPOSES, CLASSIFICATION SHALL BE DETERMINED ACCORDING TO THE TERMS OF THE
HEADINGS AND ANY RELATIVE SECTION OR CHAPTER NOTES AND, PROVIDED SUCH HEADINGS OR NOTES DO
NOT OTHERWISE REQUIRE,ACCORDING TO THE FOLLOWING PROVISIONS: [*Know this rule it can take
you to 80% rate; estimated it applies TO ABOUT 80% of transactions, overall]

A. Look at this rule closely because it sets out three general concepts.
B. FIRST, the titles of the various sections, chapters, and sub-chapters are provided for
ease of reference only.
C. For example:

Section XV reads "Articles of base metal" but does not cover:
a) Appliances and machinery of section XVI
b) Pistols of section XIX
c) Metal furniture of section XX
Chapter 62 - "Articles of apparel and clothing accessories, not knitted or crocheted." BUT:
 - Heading 6212 covers brassieres, corsets, girdles, garters and similar articles, whether
or not knitted or crocheted.

Excerpt 3

APPENDIX I
This part contains explanations to selected examples provided in the text and provides
solutions to various questions found in the text. They illustrate the solution process.

Classification questions from customs broker examinations are furnished to practice
application of the process. Solutions are provided illustrating the classification process.

Selected pages from the Harmonized Tariff Alphabetical Index, Section Notes, Chapter Notes
and Headings are provided. SED and examples of Schedule B are included. These enable you to
solve exercises and problems without having the complete tariff or Schedule B. These provide
means to reinforce the principles learned.

Classification compliance guidelines are provided to assist you in establishing your
internal controls.

Table of Contents of Appendix

Explanations of Text 109 - 124
Classification Questions With Answers 125 - 144
Harmonized Tariff Schedule - Alphabetical Index Selected Pages 146 - 165
 - Section, Chapter Notes, Headings 167 - 182
Classification Compliance Manual Guide 183 - 188
Binding Rulings Guide 189
Shippers Export Declaration 190, 191
Schedule B Selected Pages 192, 193

Excerpt 4

Refer to page 29 for a. - e.

a. Raw Sweet potato - Alphabetical Index - Potato refers to Vegetables; fresh - 0701-0709.
Then look up Sweet Potatoes - 0714.20 (see page 194)

b. Raw Persian lamb skins - Alphabetical Index shows Ch. 43. Note 2b says go to Chapter 41

Notes
1. This chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading 0511);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701;
 or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (chapter 43); the
following are, however, to be classified in chapter 41, namely, raw hides and skins with
the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or
lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese,
Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and
kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer,
of roebucks or of dogs.
[4301 - It would appear that chapter 41 covers the goods but legal note 1 of chapter 41
excludes lamb skins from Persian lambs]

www.exportimportcompliance.com

All contents copyright 1997 - 2010, Customs Compliance Consulting, Inc.

"Customs Compliance Consulting, Inc." and "Key to Compliance" are registered trademarks.

Site Designed, Developed and Maintained by Customs Compliance Consulting, Inc.

www.importcomply.com

Last updated on 07/16/10.