CCS HTS Tariff Classification 2

Question 1

When classifying a product under the HTS, which General Rule of Interpretation (GRI) requires that goods be classified according to the terms of the headings and any relative section or chapter notes?

Accepted Answer

GRI 1

Answer

GRI 1 is the primary rule stating that classification is determined by the terms of the headings and any section or chapter notes.

Question 2

A machine that performs multiple functions equally is classified under GRI 3(c). What does GRI 3(c) specify?

Accepted Answer

Classify by the heading that appears last in numerical order

Answer

GRI 3(c) states that when goods cannot be classified by GRI 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those equally meriting consideration.

Question 3

In the HTS, what does the term 'akin to' mean when used in a heading or note?

Accepted Answer

Similar in nature or character

Answer

'Akin to' means similar in nature or character and is used to extend the scope of a heading to cover related but not explicitly listed goods.

Question 4

Which chapter of the HTS covers nuclear reactors, boilers, machinery, and mechanical appliances?

Accepted Answer

Chapter 84

Answer

Chapter 84 covers nuclear reactors, boilers, machinery, and mechanical appliances and their parts.

Question 5

A shipment of men's woven cotton shirts arrives at a US port. Under the HTS, what section would these goods fall under?

Accepted Answer

Section XI — Textiles and Textile Articles

Answer

Woven cotton shirts are classified in Section XI (Chapters 50–63), which covers textiles and textile articles.

(CCS) Certified Customs Specialist Practice Test

(CCS) Certified Customs Specialist Practice Test

CCS HTS Tariff Classification 2