ABSTRACT
Tariff classification is the process by which the correct tariff code for imported products is determined. Such classification is important to establish rates of duty and determine import restrictions and preferential duty for customs. The structure is based on the international harmonized commodity description and coding system administered by the World Customs Organization in Brussels, Belgium. All goods entering the United States are subject to certain customs procedures regardless of their value or dutiable status. The making of an entry is generally required within five working days after arrival of the importing vessel or aircraft. Goods may be entered by the owner, purchaser, his authorized regular employee, or by a licensed customs broker. The importer or agent pays the estimated duty at the time of making entry even though customs has not yet liquidated the entry. A bond is different from a carnet because the latter serves as a customs entry document and as a customs bond.
