The Commission publishes and maintains the HTS as required by Congress and can provide technical information on its structure and modification. However, the Bureau of Customs and Border Protection (CBP, formerly the U.S. Customs Service) of the Department of Homeland Security is solely authorized to interpret the HTS, to issue legally binding rulings or advice on the tariff classification of imports and their treatment upon entry into the United States , and to administer the customs laws. Anyone seeking such rulings or other legal advice is therefore directed to the CBP website www.cbp.gov or the sites below.
Links to classification at the Customs and Border Protection Bureau
- Ports directory - This link provides a list of Customs ports of entry by state. There are many individuals who can assist with classification of your imports.
- Customs Rulings - This is a searchable database that provides links to official Memoranda of Customs Rulings for individual products. The product you have may have been classified in this manner, saving a lot of time and effort.
- eRulings - This is a link to obtain eRulings, or official Customs rulings by email. There is a list of information and paperwork that you need to get together and provide to Customs
Exports are classified and reported using Schedule B from the Bureau of the Census (see Other External Links, on this page). The CBP accepts the HTS classification of many goods for reporting exports (see General Statistical Notes and the Notice to Exporters in the HTS for exceptions.