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Classification & Tariff Schedules Flashcards

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  1. Under the Harmonized Tariff Schedule of the United States (HTSUS), what does the term 'General Rate of Duty' refer to?

    Answer: The duty rate applied to goods from Most Favored Nation (MFN) countries

    The General Rate of Duty (Column 1) in the HTSUS applies to goods from MFN/Normal Trade Relations (NTR) countries.

  2. Which GRI (General Rule of Interpretation) is applied when goods are prima facie classifiable under two or more headings?

    Answer: GRI 3

    GRI 3 provides rules for resolving classification conflicts when goods are prima facie classifiable under two or more headings.

  3. A shipment contains a machine with interchangeable attachments. How should it be classified under HTSUS?

    Answer: As a complete machine based on its principal function

    Under GRI 3(b), composite goods and sets are classified by the component that gives them their essential character, which is typically the principal function.

  4. What is the purpose of Section Notes and Chapter Notes in the HTSUS?

    Answer: They provide legally binding definitions and scope limitations for tariff headings

    Section Notes and Chapter Notes are legally binding and define the scope, inclusions, and exclusions of tariff headings within their respective sections or chapters.

  5. Under HTSUS Chapter 98, what type of goods are classified?

    Answer: Special classification provisions for U.S. goods returned and certain other goods

    Chapter 98 of the HTSUS contains special classification provisions, including U.S. goods returned (9801/9802) and articles for personal or household use.

  6. Which of the following best describes a 'tariff-rate quota' (TRQ)?

    Answer: A system where a lower duty rate applies up to a specified quantity, with a higher rate above that quantity

    A TRQ allows a specified quantity of goods to enter at a reduced (in-quota) duty rate, while quantities above the threshold are subject to a higher (over-quota) rate.

  7. When classifying an article under HTSUS, which source takes precedence?

    Answer: The HTSUS text including Section Notes, Chapter Notes, and headings

    The HTSUS statutory text—including Section Notes, Chapter Notes, and headings—is the primary legal authority for classification in the U.S.