Tariff Classification
The process of assigning the correct tariff code to imported goods based on their characteristics.
Tariff classification is the process of determining which tariff code applies to a specific product. Classification follows the General Rules of Interpretation (GRI) and relevant Section and Chapter Notes in the Harmonized System. The importer is legally responsible for correct classification. Incorrect classification can result in underpayment or overpayment of duties, penalties, and seizure. Customs rulings (CBP CROSS in the US, BTI in the EU) provide binding classification precedents.
Related terms
HTS Code
A 10-digit classification code that identifies a specific product in the US Harmonized Tariff Schedule.
TARIC Code
A 10-digit code used by EU customs to classify goods and determine applicable duties and measures.
CROSS Ruling
A US Customs classification ruling from the Customs Rulings Online Search System.
BTI Ruling
A binding tariff information decision issued by an EU member state customs authority.