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When goods are imported into the United States they are subject to a rate of “duty” (tax on imported goods). Tariff classification of goods governs the rate of duty upon their “entry” (formal presentation of all documents to United States Customs and Border Protection) into the United States. Properly classifying a product requires an understanding of the Harmonized Tariff Schedule of the United States (“HTSUS”), which has been adopted by over 120 countries of the world. If you are the “importer of record” (the owner or purchaser of the goods, or when designated by the owner, purchaser, or consignee, a licensed Customs broker) you are responsible to “exercise reasonable care” in all aspects of the importing process, including tariff classification. To attain knowledge of the HTSUS our firm analyzes a variety of legal resources to obtain optimal classification and strategic import planning.

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