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The Harmonized Tariff System (HTSUS) is used to classify goods imported into the United States.
2017 · 21 pages

Abstract
The HTSUS is based on the Harmonized System (HS) developed by the World Customs Organization. The HS provides a common classification for all goods for all countries, and it is used for 98% of worldwide trade in goods. The HTSUS includes the General Rules of Interpretation, the General U.S. Rules of Interpretation, and the General Notes. These notes must be taken into account when making a proper classification. The HTSUS is laid out in a specific format, with the heading or subheading number appearing in the first section, the statistical suffix in the second section, the description of the article in the third section, the quantity in the fourth section, and the rates of duty in the fifth section. The HTSUS is divided into two columns: Column 1, which contains the general or normal trade relations rates and special rates for special programs, and Column 2, which contains the duty rates for countries not given most-favored nation duty treatment. The transaction value of imported merchandise is the price actually paid or payable for the merchandise when sold for exportation to the United States, plus amounts for the following: the cost of transportation and insurance, the cost of any additional services, and the cost of any additional goods or services involved in the production of the merchandise. The cost of transportation and insurance includes the cost of freight, insurance, and insurance premiums. The cost of any additional services includes the cost of any services provided by the seller, such as packing and handling, and the cost of any services provided by the buyer, such as inspection and testing. The cost of any additional goods or services involved in the production of the merchandise includes the cost of any materials or components used in the production of the merchandise, and the cost of any labor or services used in the production of the merchandise. The transaction value of imported merchandise is determined by the sum of the following: the price actually paid or payable for the merchandise, the cost of transportation and insurance, the cost of any additional services, and the cost of any additional goods or services involved in the production of the merchandise. The Harmonized Tariff System (HTSUS) is used to classify goods imported into the United States. The HTSUS is based on the Harmonized System (HS) developed by the World Customs Organization. The HTSUS includes the General Rules of Interpretation, the General U.S. Rules of Interpretation, and the General Notes. These notes must be taken into account when making a proper classification. The HTSUS is laid out in a specific format, with the heading or subheading number appearing in the first section, the statistical suffix in the second section, the description of the article in the third section, the quantity in the fourth section, and the rates of duty in the fifth section. The HTSUS is divided into two columns: Column 1, which contains the general
Connected topics
Classification