Classification & Tariff Schedules Flashcards
7 cards from real CCS practice questions. Tap to flip, then mark Knew It or Still Learning โ missed cards come back until you master them.
Read the first 7 Classification & Tariff Schedules flashcards as text
Under GRI 2(a), how is an incomplete or unfinished article classified?
Answer: As the complete or finished article if it has the essential character of the complete article
GRI 2(a) states that an incomplete or unfinished article is classified as the complete article if it already has the essential character of that complete article.
A textile product is made from multiple fibers. Under HTSUS textile classification rules, how is the chief weight determined?
Answer: By the fiber present in the greatest quantity by weight
For HTSUS textile classification, the chief weight is determined by the fiber component that exceeds all other single fiber components by weight.
What does 'Column 2' in the HTSUS represent?
Answer: The duty rate applicable to goods from countries not entitled to MFN treatment
Column 2 of the HTSUS contains the duty rates applicable to goods from countries that are not granted Normal Trade Relations (MFN) status by the U.S.
Which HTSUS chapter covers nuclear reactors, boilers, machinery, and mechanical appliances?
Answer: Chapter 84
Chapter 84 of the HTSUS covers nuclear reactors, boilers, machinery, and mechanical appliances and parts thereof.
Under the HTSUS, goods classified in heading 9802.00.80 receive what benefit?
Answer: Duty exemption on the value of U.S.-fabricated components assembled abroad
Heading 9802.00.80 allows duty to be assessed only on the foreign value added, exempting the value of U.S. components from dutiable value.
What is the correct classification approach for a 'set put up for retail sale' under GRI 3(b)?
Answer: Classify by the component that gives the set its essential character
GRI 3(b) requires that sets put up for retail sale be classified by the component that gives the set its essential character.
Which of the following is NOT a valid method CBP uses to determine the classification of imported merchandise?
Answer: Mandatory classification by the importer's country of export authority
U.S. customs classification is determined by U.S. law and CBP; a foreign export authority's classification is not binding on U.S. Customs.