Making Sense of Complex HTSUS Classification Rules: The Biggest Mistakes that Trigger Audits, Delays and Penalties

December 2, 2014 8:45am

Bruce Leeds
Of Counsel
Braumiller Law Group (Los Angeles, CA)

Meredith Covey
Director, Customs Operations and Compliance
Williams-Sonoma, Inc. (San Francisco, CA)

  • How to classify goods by industry. Key considerations for consumer goods, pharma, food, electronics and other sectors
  • How to use the Harmonized Tariff Schedule and where companies make mistakes
    • Understanding HTSUS structure and framework
    • Processes of evaluation for tariff classification
    • Applying relevant section and chapter notes, heading and subheading notes, general notes and explanatory notes, and using the rulings as guides
    • Complying with Chapters 84, 85, 90: Key pitfalls to avoid
  • Defining “sets” and “kits”
  • Classifying unusual products
  • Examining the benefits of the Generalized System of Preferences
  • Strategies for handling gray areas in tariff classification – when and how to file binding ruling requests
  • Resources available for your guidance