U.S. Customs and Border Protection (CBP)
U.S. Customs and Border Protection (CBP) is the federal agency under the Department of Homeland Security that administers and enforces U.S. customs law at the border. CBP has authority to classify imported goods, assess and collect duties, audit importer records, issue binding rulings, and impose penalties for classification errors and customs violations.
In Detail
CBP was established in 2003 when the legacy U.S. Customs Service was merged into DHS under the Homeland Security Act. It inherited the full customs enforcement authority of its predecessor: collecting duty revenue, enforcing trade laws, and ensuring that imported goods comply with all applicable U.S. regulations. CBP processes more than $2.5 trillion in annual imports and collects over $100 billion in duties, taxes, and fees each year.
CBP's trade enforcement functions include: reviewing and accepting customs entry summaries (CBP Form 7501); issuing binding classification rulings through the CROSS database; conducting CF-28 (Request for Information) and CF-29 (Notice of Action) proceedings; performing trade compliance audits through its Regulatory Audit and Agency Advisory Services division; and assessing penalties for customs violations under 19 USC §1592. CBP import specialists are the front-line reviewers of HTS classifications, and the agency's Center of Excellence and Expertise (CEE) structure routes entries to specialized industry centers for review.
CBP also coordinates the trade enforcement activities of approximately 50 Partner Government Agencies (PGAs), including FDA, USDA, EPA, and the Consumer Product Safety Commission. When an imported product requires PGA review, CBP manages the hold and release process. The HTS code on the entry summary determines which PGAs have jurisdiction — making correct classification essential not only for duty purposes but for regulatory clearance.
Classification Significance
CBP is the ultimate enforcement authority for HTS classification. Its officers, import specialists, and auditors review entry summaries, issue CF-28 information requests, take adverse action through CF-29 notices, and assess additional duties and penalties for misclassification. A CBP binding ruling provides the most reliable protection against reclassification. CBP's Regulatory Audit division conducts focused assessments of importer compliance programs in which classification accuracy is a primary focus — and the quality of the importer's documentation determines the audit outcome.
How Kanon Handles This
Kanon's Classification Support Package is designed to meet CBP's evidentiary expectations for classification documentation. Every determination includes the specific HTSUS version applied, all legal notes consulted, the GRI rule invoked, CROSS rulings evaluated, and the full reasoning chain — exactly the documentation CBP expects to see when reviewing an importer's classification rationale in an audit or protest proceeding.