Reasonable Care Checklist – Tariff Classification

USCUSTOMflag-d128Reasonable care is an explicit responsibility on the part of the importer.

Here is the next Reasonable Care checklist.

Merchandise Description & Tariff Classification 

Basic Question: Do you know what you ordered, where it was made, and what it is made of?

  • Have you provided a complete, accurate description of your merchandise to CBP in accordance with 19 U.S.C. 1481? (Also, see 19 CFR 141.87 and 19 CFR 141.89 for special merchandise description requirements.)
  • Have you provided CBP with the correct tariff classification of your merchandise in accordance with 19 U.S.C. 1484?
  • Have you obtained a CBP ruling regarding the description of your merchandise or its tariff classification (see 19 CFR Part 177)? If so, have you followed the ruling and apprised appropriate CBP officials of those facts?
  • Where merchandise description or tariff classification information is not immediately available, have you established a reliable procedure for obtaining it and providing it to CBP?
  • Have you participated in a CBP classification of your merchandise in order to get it properly described and classified?
  • Have you consulted the tariff schedules, CBP informed compliance publications, court cases or CBP rulings to help you properly describe and classify the merchandise?
  • Have you consulted with an expert (e.g., lawyer, customs broker, accountant, customs consultant) to assist in the description and/or classification of the merchandise?
  • If you are claiming a conditionally free or special tariff classification or provision for your merchandise (e.g., GSP, HTS Item 9802, NAFTA), how have you verified that the merchandise qualifies for such status? Do you have the documentation necessary to support the claim? If making a NAFTA preference claim, do you have a NAFTA certificate of origin in your possession?
  • Is the nature of your merchandise such that a laboratory analysis or other specialized procedure is advised for proper description and classification?
  • Have you developed reliable procedures to maintain and produce the required entry documentation and supporting information?

NOTE: The Reasonable Care Checklists are only a guide from CBP.

For more information: A Guide for Commercial Importers

Stay-Tuned  for the next Reasonable Care Checklist!!

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