I. HARMONIZED SYSTEM CONVENTION
- Introduction & History
- Harmonized Structure
- Legal Text of Harmonized System
- Heading and Subheading Provisions
- Rates of Duty
II. OVERVIEW OF HARMONIZED TARIFF SCHEDULE OF U.S.
- HTSUS Structure
- Chapters 98 & 99
- HTSUS Table of Contents
- Section Notes
- Chapter Notes
- Tariff Page
III. THE EXPORT SCHEDULE B
- What is the Schedule B?
- Differences between Schedule B and Harmonized Tariff Schedule
- Has freight forwarder filed EEI and reported the proper Schedule B code?
- Should my company use the Schedule B or the HTS?
- Duty rates for products
IV. CLASSIFICATION PROCESS
- Steps in Classifying your Product
- The General Rules of Interpretation (GRIs)
- Additional U.S. Rules of Interpretation
V. EXTRINSIC INTERPRETIVE AIDS
- Explanatory Notes
- CBP Rulings & Opinions
- Informed Compliance Documents
VI. DUTY DETERMINATION
- Column 1 and Column 2 Duties
- Overview of FTA’s & Duty Preference Programs
VII. GENERAL NOTES
VIII. MECHANICS OF CLASSIFICATION
- Business Controls & Classification Process
- Document the Classification Process
- HTS Database
- Record Retention
- Who Should Classify?
CLASSIFICATION EXERCISES