Last updated October 30, 2026.

Why Classification Matters

Every product you import has a legal identity in the United States: its Harmonized Tariff Schedule (HTS) number. That number determines the duty rate, whether additional tariffs apply, which other agencies may review the shipment, and how the entry is reported to U.S. Customs and Border Protection (CBP).

A single digit difference can change the duty rate by 5–10 % or more, trigger or avoid Section 301 or Section 232 duties, or bring in FDA, CPSC, or other Partner Government Agency requirements. Getting the classification wrong exposes the importer of record to unexpected duty bills, holds, and penalties under 19 U.S.C. § 1592.

Under 19 U.S.C. § 1484, the importer of record must exercise reasonable care in classifying merchandise. Relying solely on a supplier's code or a prior entry does not meet that standard.

What We Do

CB Customs Brokerage LLC's Licensed Customs Brokers provide classification and compliance consulting that gives you a documented, defensible position before the goods move, or after an issue arises.

Our classification and compliance services include:

  • Product-specific HTS analysis applying the General Rules of Interpretation, section notes, and chapter notes
  • Identification of related issues (country of origin, valuation, marking, and Partner Government Agency requirements)
  • Recommendation on whether a binding ruling under 19 CFR Part 177 is advisable
  • Written classification memorandum suitable for your compliance file
  • Support for prior disclosures, protests, or CBP inquiries when classification is questioned
  • Ongoing classification support for new product lines or changes in product composition

This is the same level of analysis we apply in client advisory work and compliance reviews.

How It Works

  1. You provide product information (description, materials, function, condition at time of import, and any available technical data or prior rulings).
  2. An LCB reviews the product against the HTSUS, relevant notes, and CBP precedent.
  3. We deliver a clear written analysis with the recommended HTS number, the basis for the recommendation, and any flags for related compliance issues.
  4. If a binding ruling is recommended, we prepare and file the request on your behalf.
  5. We remain available to discuss the analysis with your team or with CBP if questions arise.

Why Work With Us

Classification is straightforward for some commodities and highly technical for others. The cost of an error is almost always higher than the cost of getting it right. Our LCBs focus on practical, defensible positions that protect the importer of record while keeping shipments moving.

We do not simply assign a number. We document the reasoning so it can be explained and defended.

Next Step

If you have a new product, a questioned classification, or a product line that has never been formally reviewed, send CB Customs Brokerage LLC the information you have through the request form. We will review it and outline the scope of a classification and compliance engagement.

Key Authorities

  1. 19 U.S.C. § 1484, Entry of merchandise (reasonable care requirement for classification and other entry elements). https://www.govinfo.gov/content/pkg/USCODE-2023-title19/html/USCODE-2023-title19-chap4-subtitleIII-partI-sec1484.htm
  2. 19 U.S.C. § 1592, Penalties for fraud, gross negligence, and negligence. https://www.govinfo.gov/content/pkg/USCODE-2023-title19/html/USCODE-2023-title19-chap4-subtitleIII-partV-sec1592.htm
  3. 19 CFR Part 152, Classification and Appraisement of Merchandise. https://www.ecfr.gov/current/title-19/chapter-I/part-152
  4. 19 CFR Part 177, Administrative Rulings (binding ruling procedures). https://www.ecfr.gov/current/title-19/chapter-I/part-177
  5. Harmonized Tariff Schedule of the United States (HTSUS), including the General Rules of Interpretation and Section/Chapter Notes. https://hts.usitc.gov
  6. U.S. Customs and Border Protection, Informed Compliance Publication: What Every Member of the Trade Community Should Know About: Tariff Classification. https://www.cbp.gov/document/publications/tariff-classification

This page describes consulting services offered by CB Customs Brokerage LLC. It is provided for general information and does not constitute legal advice or create a broker-client relationship until an engagement is confirmed. Regulations and HTS provisions are subject to change; always verify against current official sources.