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MERCHANDISE

Classification | Valuation | Marking | Entry | Duty Rates | Country Of Origin

Classification

Classification is the process by which the physical characteristics, and sometimes use, of the imported product is examined and the product are classified within a specific provision. For importations into the United States the Harmonized Tariff Schedule of the United States, which is a detailed listing of every product which can be imported, controls.

Valuation

The duties and taxes collected on importation are based on both the rate of duty and the value of the shipment. The entered value is determined by a process called valuation.  Valuation, which assigns a value to the importation, can have a variety of bases, but typically is transaction value (price paid or payable), plus any adjustments to value based on things such as assists.

Marking

The general rule for Customs on marking of imported products is that the goods and their containers must be permanently marked with the country-of-origin of the good.  The specific nature of the marking is dependent upon the good and whether there are specific marking requirements.

Entry

Entry is the formal process whereby the importer formally notifies the CBP of an importation.  It consists of the filing of specific documents with Customs, including a document denominated as an entry.

Duty Rates

The amount of money collected on importations is based on both the rate of duty and the value of the goods.  The rate of duty is dependent, in part, on the country-of-origin of the goods, and in part on the specific rate of duty fixed by international agreement and contained in the Harmonized Tariff Schedule of the United States.

Country Of Origin

The country-of-origin for imported goods must be declared to Customs.  This origin is used by both Customs and the importer for a variety of purposes.  In most cases, a determination as to the country-of-origin is straightforward. However, where an imported good is made of materials from several countries, or is processed in several countries, the specific facts must be reviewed to make a determination of origin.