Classification of Imported Merchandise


The tariff classification of merchandise governs the rate of duty applicable upon entry. Proper classification requires a detailed legal analysis and thorough knowledge of the international Harmonized Tariff System (HTS), which has been adopted by over 120 countries of the world. In the U.S., knowledge of the HTSUS, Customs rulings, practices, and court decisions is essential to successful strategies to identify the classification resulting in the lowest legally correct rate.


Customs Valuation of Imported Merchandise


Importers must ensure the correct method of valuation is applied to their merchandise and that all elements of value prescribed by statute are included in the value reported to the customs authorities. Customs valuation is also subject to international obligations under the GATT Valuation Code, which has been accepted by over 100 countries.

  • Tariff Classification of Goods
  • Valuation of Merchandise for Customs Duty Assessment
  • Country of Origin Determinations
  • Marking and Labeling Requirements
  • Import and Export Documentation


Product Admissibility


Imported merchandise is subject to a myriad of regulatory requirements concerning marking, labeling, content and safety. These requirements are imposed by many government agencies through enforcement by the Bureau of Customs and Border Protection. These agencies include the Food and Drug Administration, Consumer Product Safety Commission, Fish and Wildlife Service, Animal and Plant Health Inspection Service, Federal Trade Commission, and Bureau of Alcohol, Tobacco and Firearms. Goods found not to be in compliance with the requirements of these agencies may be detained, excluded or seized. In addition, importers of such merchandise may be subject to civil and/or criminal penalties.

We assist importers in assuring their merchandise is in compliance with the admissibility requirements of the governmental agencies regulating such products.

For more information please contact our office now to set up an appointment with attorney Daniel Lenghea to determine the best cause of action.