CCS HTS Tariff Classification 3

Question 1

A product described as a 'composite good' consisting of different materials is classified using which GRI?

Accepted Answer

GRI 3

Answer

GRI 3 addresses the classification of goods classifiable under two or more headings, including mixtures and composite goods.

Question 2

What is the 'essential character' test used for under GRI 3(b)?

Accepted Answer

To classify a mixture or composite good under the heading that reflects its primary function or predominant feature

Answer

GRI 3(b) uses the essential character test to classify mixtures and composite goods under the heading representing the component that gives the article its defining nature.

Question 3

Chapter 99 of the HTS is used for which purpose?

Accepted Answer

Temporary and special tariff provisions including Section 201, 232, and 301 actions

Answer

Chapter 99 contains temporary tariff modifications and special provisions such as those enacted under Section 201, 232, and 301 trade actions.

Question 4

Which of the following best describes a 'tariff-rate quota' (TRQ) as it appears in the HTS?

Accepted Answer

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

Answer

A TRQ allows a set volume of imports at a reduced (in-quota) duty rate, with imports above that quantity subject to a higher (over-quota) rate.

Question 5

When the HTS schedule shows a 'Free' duty rate, what does that mean for an importer?

Accepted Answer

No ad valorem or specific duty is owed on that product

Answer

'Free' in the duty rate column means no customs duty is assessed, though other fees such as MPF (Merchandise Processing Fee) may still apply.

(CCS) Certified Customs Specialist Practice Test

(CCS) Certified Customs Specialist Practice Test

CCS HTS Tariff Classification 3