HTSUS Classification Glossary

The Harmonized Tariff Schedule of the United States — the legal document that lists every import duty rate and classification code used in U.S. trade.

The 10-digit number used to classify every imported good under the HTSUS, determining the applicable duty rate and all trade remedy exposure.

The WCO's international product nomenclature that underlies all national tariff schedules, providing the first 6 digits shared across 200+ countries.

The U.S. export classification system, maintained by Census, which uses HS-based codes for export reporting — distinct from the HTSUS used for imports.

The two U.S. tariff nomenclatures compared: HTSUS governs imports and duty liability; Schedule B governs export statistics. Same HS base, different authorities.

Legal provisions at the top of each HTSUS section that govern classification across all chapters within that section — binding under GRI 1.

Legal provisions within each HTSUS chapter that define scope, exclusions, and classification rules for goods in that chapter — mandatory reading before any heading comparison.

Notes that apply only when comparing subheadings within the same heading under GRI 6 — a distinct legal tier from chapter notes.

U.S.-specific legal notes that supplement the international HS chapter notes — governing definitions, tariff-rate quotas, and classification rules unique to U.S. law.

The 9th and 10th digits of the 10-digit HTS code, used for Census trade statistics — not duty-determinative, but required on entry summaries.

The U.S. International Trade Commission — the independent agency that publishes the HTSUS, conducts trade injury investigations, and administers the CROSS ruling database.

The six mandatory rules that govern every HTSUS classification decision — applied in strict sequence from GRI 1 through GRI 6.

The primary classification rule: classification is determined by the heading text and any section or chapter notes, applied as a matter of law before any other GRI.

Extends heading scope to incomplete articles and unassembled goods (2a), and governs mixtures and combinations containing a classified material (2b).

Resolves conflicts when goods are classifiable under two or more headings — via most specific description (3a), essential character (3b), or last heading in numerical order (3c).

The fallback rule: goods not classified by GRI 1–3 are classified under the heading for most similar goods — rarely applied, but legally required when applicable.

Governs classification of containers and packaging — whether to classify them with the goods they contain or separately, based on suitability for repetitive use and normal practice.

Applies GRI 1–5 at the subheading level to determine the correct 6-digit subheading within an already-identified heading — the final step before U.S. statistical suffix selection.

Four U.S.-specific classification rules that supplement the GRI — governing principal use, eo nomine descriptions, parts, and accessories — applicable only after GRI analysis.

The GRI 3b concept that identifies which component of a composite good or set gives it its fundamental nature — determining classification when multiple headings apply.

Goods made of different materials or components that, by their nature, are classifiable under two or more headings — resolved under GRI 3 by essential character or other criteria.

Goods put up in sets for retail sale — classified as a whole under GRI 3b by the component that gives the set its essential character, provided all three set criteria are met.

The Additional U.S. Rule 1(a) standard for use-based headings: classification follows the primary use of goods of that class or kind in the United States at the time of import.

Classification by specific name — an eo nomine provision covers all goods described by that name, including all forms and varieties, unless the heading text or notes limit its scope.

The canon of construction limiting catch-all phrases to goods of the same kind as the specifically named items preceding them — applied to "other" and residual HTSUS provisions.

The federal agency that enforces U.S. import laws — classifying goods, collecting duties, issuing binding rulings, conducting audits, and assessing penalties for violations.

A formal written determination from CBP on the HTS classification, country of origin, or customs value of a described good — legally binding on both CBP and the requester.

CBP's public database of all binding rulings — a legally authoritative source of classification precedent searchable by HTS code, commodity, or keyword.

A systematic review of an importer's books, records, and import practices — most commonly a Focused Assessment examining HTS classification, valuation, and origin compliance.

CBP's formal request for additional information to support a classification, valuation, or origin determination — the first step in most CBP classification inquiries.

CBP's formal notice that it has reclassified, revalued, or otherwise adjusted an entry — triggering the 90-day window to file a protest or pay the additional duty assessment.

The administrative remedy to challenge a CBP classification, valuation, or liquidation decision — filed within 180 days of liquidation using CBP Form 19.

A CBP-licensed professional authorized to transact customs business on behalf of importers — responsible for filing entries, determining HTS codes, and ensuring regulatory compliance.

The party legally responsible for the accuracy of the import entry, payment of duties, and compliance with all applicable U.S. import laws — typically the buyer or owner of the goods.

A voluntary self-disclosure to CBP of a customs law violation, made before a formal investigation begins — reducing penalties from negligence levels to unpaid duties plus interest only.

The primary document filed with CBP to consummate formal entry — reporting the HTS code, customs value, country of origin, duty calculation, and Chapter 99 overlays for every line item.

A government measure protecting domestic industries from unfair or injurious imports — including antidumping, CVD, Section 301, Section 232, and IEEPA tariffs.

The HTSUS chapter containing temporary duty provisions — the mechanism through which all trade remedy tariffs, exclusions, and special measures are applied on top of base HTS codes.

Additional duties on Chinese-origin goods imposed under the Trade Act of 1974 — ranging from 7.5% to 100%+ by product category, applied as Chapter 99 overlays on the base MFN rate.

National-security-based duties on steel (25%) and aluminum (10%) imports under the Trade Expansion Act of 1962, with country-specific exemptions and Commerce product exclusions.

Duties imposed by presidential authority under the International Emergency Economic Powers Act — including universal baseline tariffs and country-specific reciprocal schedules.

Duty on imported goods sold below fair market value in the U.S. — administered by Commerce, collected by CBP, determined by HTS code and country of origin.

Duty offsetting foreign government subsidies on imported goods — administered by Commerce, collected by CBP, triggered by HTS code and country of origin.

A time-limited, product-specific exemption from Section 301 tariffs — identified by HTS code or product description, requiring its own Chapter 99 code on the entry summary.

The country where a good was produced or last substantially transformed — determining duty column, Section 301 applicability, ADD/CVD scope, marking requirements, and FTA eligibility.

The Column 1, General duty rate — the standard rate applied to goods from WTO members with Normal Trade Relations status, and the baseline before any trade remedy surcharges.

A tariff expressed as a percentage of customs value — the most common duty structure in the HTSUS, calculated on transaction value or an alternative customs valuation basis.

The duty rate applied to goods from non-NTR countries (Cuba, North Korea, Russia for many products) — derived from Smoot-Hawley and substantially higher than MFN rates.

A CBP user fee of 0.3464% of customs value per formal entry — subject to per-entry minimum and maximum caps, assessed regardless of the applicable duty rate.

Kanon's primary output — an immutable, auditable record of a complete HTS classification including every provision evaluated, the GRI rule applied, and the full legal reasoning chain.