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CE Customs & Tariff Classification Flashcards

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  1. What is the Harmonized System (HS) code and how many digits are in the internationally standardized portion?

    Answer: A globally recognized product classification system using 6 standardized digits

    The Harmonized System (HS) is a standardized numerical method of classifying traded products; the first 6 digits are internationally uniform across all WTO member countries.

  2. In the U.S., what is the Schedule B number used for by exporters?

    Answer: To classify exported goods for U.S. Census Bureau statistical reporting on the EEI

    The Schedule B number is the U.S. export classification code (10 digits) used on the Electronic Export Information (EEI) filing to report export statistics.

  3. What is the Harmonized Tariff Schedule of the United States (HTSUS) primarily used for?

    Answer: Classifying imported goods to determine applicable tariff rates and trade statistics

    The HTSUS is the official import classification system used by U.S. Customs and Border Protection to determine duty rates on imported merchandise.

  4. What are the six General Rules of Interpretation (GRI) used for in tariff classification?

    Answer: To provide a systematic hierarchy for classifying goods when a product fits multiple HTS categories

    The GRI are six sequential rules that customs authorities worldwide use to determine the correct HS classification when a product's category is unclear or disputed.

  5. What is an 'ad valorem' tariff?

    Answer: A tariff calculated as a percentage of the value of imported goods

    An ad valorem tariff is expressed as a percentage (e.g., 5%) of the customs value of the imported goods, so the duty amount varies with the product's price.

  6. What is a binding tariff ruling (BTR) and why would an exporter request one from a foreign customs authority?

    Answer: A legally binding advance decision on how goods will be classified, providing certainty before shipping

    A binding tariff ruling gives exporters advance certainty about how their product will be classified and what duty rate will apply, reducing surprises at the border.

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Sources & references

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  1. icpainc.org — Test delivery, registration deadline, score release, exam information · verified Nov 2026
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