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HTS Classification Guides
Practical guides on US tariff classification, HTS codes, customs compliance, and import duty rates.
Customs Enforcement Executive Order: Foreign IOR Restrictions, Bond Minimums, and the New 50% Penalty Floor
On June 3, 2026, the President signed an executive order overhauling CBP's importer eligibility, bonding, and penalty rules. Foreign IORs face the steepest changes, but the 50% penalty floor and bond minimums affect every importer. Here's what each provision does and when it takes effect.
Section 301 Forced Labor Tariffs: USTR Proposes 10%–12.5% Additional Duties on 60 Economies
On June 2, 2026, USTR proposed new Section 301 tariffs of 10% or 12.5% on imports from 60 economies (including Vietnam, India, Japan, South Korea, and China) over failure to prohibit forced-labor goods. Comments are due July 6.
Assists and Royalties in Customs Valuation: What Must Be Added to Transaction Value
The invoice price is only the starting point for US customs value. Under 19 USC § 1401a, tooling, molds, design work, and manufacturing royalties provided by the buyer must be added to declared value. Most importers miss this. Here's what counts, how to calculate it, and what the penalty exposure looks like.
Section 301 Lists 1 and 2: The Termination Mechanism, the Deadline, and What Importers Should Know
Under 19 USC § 2417, Section 301 tariffs expire automatically if domestic industry doesn't request continuation before each four-year anniversary. For Lists 1 and 2 — covering 1,097 HTS codes and roughly $50 billion in annual trade — the deadline is July 5 and August 22, 2026.
CBP Prior Disclosure Under 19 USC 1592: How to Cut a Penalty to Interest-Only Before the Investigation Starts
When CBP discovers a customs violation before you do, gross negligence penalties can reach 4x the unpaid duties. A valid prior disclosure under 19 USC 1592 caps the same violation at interest-only on the duty shortfall, or zero for unliquidated entries. Here's how the process works and what the window looks like in practice.
IEEPA Tariff Refunds: How to File Through CBP's CAPE System Before Your Entries Age Out
CBP has processed over $35 billion in IEEPA duty refunds and the agency estimates total eligible claims will reach $166 billion. Here's how Phase 1 of the CAPE system works, which entries qualify, what the 80-day window means for your liquidated entries, and what to do when entries fall outside Phase 1.
ISF 10+2: The $5,000-Per-Violation Filing That Most Small Importers Get Wrong
The Importer Security Filing (ISF) requires 10 data elements submitted 24 hours before vessel loading. CBP can issue $5,000 penalties per violation — and most importers don't know what triggers them.
Foreign Trade Zones and the Inverted Tariff: How to Pay the Lower Rate on Finished Goods
An inverted tariff exists when the duty rate on imported components exceeds the rate on the finished product. Foreign Trade Zones eliminate this penalty by letting you choose which rate to pay. Here's how the mechanism works and when it's worth using.
First Sale Valuation: How to Pay Duties on the Manufacturer Price, Not the Middleman Markup
If you buy through a trading company, you're probably paying customs duties on the wrong price. First sale valuation lets importers legally declare the factory price instead — a significant and underused duty reduction strategy.
Country of Origin: Substantial Transformation vs. USMCA Tariff Shift Rules
Whether manufacturing in Mexico or Canada changes a product's country of origin determines Section 301 exposure, USMCA preferential rates, and AD/CVD liability. The two legal tests — substantial transformation and USMCA tariff shift — reach different answers for the same product.
When CBP Challenges Your Import Entry: CF-28s, CF-29s, and How to File a Protest
CBP can question your classification, valuation, or country of origin long after your goods clear customs. Here's what CF-28 and CF-29 notices mean, how to respond effectively, and when to file a protest before the 180-day window closes.
CBP Binding Rulings: How to Get Certainty on Your HTS Classification Before You Import
A CBP binding ruling locks in your HTS code before the first shipment arrives, protects you from retroactive reclassification, and is the strongest defense against a CF-28 challenge. Here's how to request one through CROSS.
What Is an HTS Code? A Plain-English Guide for Importers
HTS codes are the 10-digit numbers US Customs uses to classify every imported product. Learn what they are, why they matter, and how to find the right one for your goods.
Section 301 Tariffs: A Complete Guide for US Importers
Section 301 tariffs add 7.5%–25% to the cost of most Chinese-origin goods. This guide covers every list, which products are affected, how exclusions work, and practical strategies to manage your exposure.
Duty Drawback: How to Recover Tariffs You've Already Paid
Duty drawback lets US importers recover up to 99% of customs duties paid on goods that are later exported or destroyed. Here's how the program works, who qualifies, and how to file.
IEEPA Tariffs Explained: What Every Importer Needs to Know
Executive order tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have added a baseline 10% or more to most US imports. Here's what they are, which countries are affected, and how they stack with Section 301.
Antidumping and Countervailing Duties: A Practical Guide for Importers
AD/CVD orders can add hundreds of percent to the cost of importing certain products. This guide explains how antidumping and countervailing duties work, how rates are set, and what importers need to know before they get a massive unexpected bill.