Goods imported into the United States must be properly classified in accordance with the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification determines the admissibility of goods, the rate at which duty is paid, the applicability of import restrictions and the availability of reduced duty or duty-free treatment under special tariff preference programs. The HTSUS includes over 10,000 provisions, intended to describe every conceivable imported product. Our firm pursues the optimal tariff classification for merchandise that is described by multiple overlapping provisions.
Because the HTSUS is based on international nomenclature, our firm can also assist clients in determining the appropriate tariff classification of products that will be shipped to other countries. In these instances, we coordinate with foreign counsel to provide the same information and planning assistance that we offer for goods being shipped to the United States. The Firm is also available to assists clients in drafting and securing the passage of legislation to amend tariff schedules and obtain favorable duty benefits.