Tariff Classification (Harmonized Tariff Schedule)
This domain tests whether you can classify merchandise by applying the General Rules of Interpretation in sequence, and whether you know which text is legally binding. Classification drives duty rate, origin rules, AD/CVD scope, and marking, so errors cascade.
The legal text
- The HTSUS comprises the General Notes, the General Rules of Interpretation (GRI 1–6), the Additional U.S. Rules of Interpretation, and the tariff schedule itself.
- Section and Chapter Notes are legally binding and are read as part of GRI 1.
- Headings are 4-digit and subheadings 6-digit (internationally harmonized); digits 7–10 are U.S. legal and statistical breakouts.
- GRI 6 applies GRIs 1–5 at the subheading level, comparing only subheadings at the same level.
Sequence
GRI 1 controls if the heading text and notes fit. GRI 2 covers incomplete or unassembled goods and mixtures. GRI 3(a) prefers the most specific description; 3(b) uses essential character for sets and goods put up for retail sale; 3(c) classifies by the last heading in numerical order when 3(a) and 3(b) fail. GRI 4 covers goods not otherwise provided for (by analogy); GRI 5 covers cases and packing.
Worked example
A retail-ready pouch contains a plastic comb and a small glass mirror, neither giving essential character. Heading 9615 covers combs; heading 7009 covers mirrors. Under GRI 3(c) the good classifies in 9615, the later heading - the answer comes from sequence, not from the item's dominant use.
Traps that cost marks
- Jumping to GRI 3 before testing GRI 1 text and notes.
- Treating Explanatory Notes as binding law.
- Settling a 10-digit statistical line before fixing the 6-digit subheading.
- Ignoring section or chapter notes that exclude the goods outright.