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.
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 0 minutes)
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: 1 hour 14 minutes)
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: 40 minutes)
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)
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)
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)